(March 31, 2008 the General Administration of Customs released the 173th as of June 1, 2008) Chapter I General provisions article in order to standardize customs bonded check, strengthen the supervision and management of customs on bonded business, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act) as well as provisions of other relevant laws, administrative regulations, and these measures are formulated.
Bonded verification referred to in article, refers to the Customs on the supervision period of bonded processing goods inspection verification, bonded logistics goods permits, inspection and supervision and bonded processing and bonded logistics enterprises under special customs supervision areas bonded business in bonded areas, authenticity and legality of the Act.
Article verification by the customs bonded regulatory organizations.
Fourth bonded check should be performed by two or more customs inspectors to implement. When customs inspectors verification, shall be presented to customs verification certificate.
Customs verification certificates centrally by the General Administration of customs.
Article fifth bonded processing and bonded logistics enterprises and special customs supervision zones, bonded areas management companies (hereinafter referred to as verification) may submit written requests to keep commercial secrets for its customs, and specified the need for confidentiality of content.
Should be in accordance with the relevant provisions of the customs, safekeeping is provided by verification of information relating to trade secrets.
Article sixth verification should be bonded and non-bonded goods uniform record-keeping, accounting, respectively.
Verification shall, in accordance with the People's Republic of China accounting law and the provisions of relevant laws and administrative regulations, sets the standard financial accounting books, reports, records of bonded bonded goods company's financial situation and to import, export, storage, transfer, use and loss of sales, and fill in the relevant documents, account books, by lawful and valid certificate bookkeeping and accounting.
Verification shall be in bond goods to customs supervision period and save the above information within the next 3 years.
Seventh article Customs may, through data verification and document checks, physical inventory, account reconciliations for verification in the form of on-site verification, verification can also be submitted by paper documents and submit written verification of electronic data.
Second chapter bonded verification range first section bonded processing business verification eighth article Customs since bonded processing enterprise to customs application handle bonded processing business record procedures of day up to customs on bonded processing manual verification closed of day check, or since implementation networking regulatory of bonded processing enterprise electronic end of account verification cycle starting of day up to its electronic end of account verification cycle verification end of day check, can on bonded processing goods and related of bonded processing enterprise carried out verification. Nineth article customs on bonded processing enterprise carried out verification of, should verification following content: (a) bonded processing enterprise of plant, and warehouse and main production equipment and statutory representative people, and main head, Enterprise basic situation and record information whether match; (ii) bonded processing enterprise books set whether specification, and complete; (three) bonded processing enterprise appeared Division, and merged or bankruptcy, case of, whether in accordance with provides handle customs procedures; (four) bonded processing enterprise carried out processing closing, and outside sent processing business of,
Compliance with the customs of the carry-over or outward processing conditions and productive capacities of the relevant provisions.
Tenth Article customs on bonded processing goods carried out verification of, should verification following content whether and reality match: (a) bonded processing enterprise declared of imports material pieces and export finished of commodity name, and commodity coding, and specifications model, and price, and origin, and number, situation; (ii) bonded processing enterprise declared of single consumption situation; (three) bonded processing enterprise declared of domestic bonded goods of commodity name, and commodity coding, and specifications model, and price, and number, situation;
(Four) bonded processing enterprise declared of processing closing and outside sent processing goods of commodity name, and commodity coding, and specifications model, and number, situation; (five) bonded processing enterprise application gave up of bonded goods of commodity name, and commodity coding, and specifications model, and number, situation; (six) bonded processing enterprise declared of affected bonded goods of commodity name, and commodity coding, and specifications model, and number, and damaged degree and value finds, situation; (seven) bonded processing enterprise of not pricing equipment of name, and number, situation.
11th article customs bonded logistics business verification from section II goods brought into customs bonded logistics supervision areas, bonded areas between the date of removal from customs supervision, and date of bonded areas, bonded goods and bonded logistics enterprises can be verified.
12th article customs on bonded logistics enterprise for verification of, should verification following content: (a) bonded logistics enterprise of plant, and warehouse and statutory representative people, and main head, Enterprise basic situation and record information whether match; (ii) bonded logistics enterprise books set whether specification, and complete; (three) bonded logistics enterprise appeared Division, and merged or bankruptcy, case of, whether in accordance with provides handle customs procedures.
13th article customs on bonded logistics goods carried out verification of, should verification following content whether and reality match: (a) bonded logistics goods of access, and inventory, and transfer, and simple processing, and using, situation; (ii) bonded logistics goods of sold, and transfer, and mortgage, and pledge, and indwelling, and moved for he with or for other disposal situation; (three) bonded logistics enterprise domestic bonded goods of commodity name, and commodity coding, and specifications model, and price, and number, situation;
(D) bonded logistics enterprises to apply for waiver of bonded goods product name, product code, specifications, quantity, and so on; (e) victims of bonded goods of bonded logistics enterprise reporting product name, product code, specifications, quantity, degree of damage, and value, and so on.
Section III special customs supervision areas, verification 14th article customs bonded areas under special customs supervision areas, bonded areas from the date of acceptance until the date of expiration of its term of operation, special customs supervision areas, bonded areas management and operation verification.
15th article customs on Customs special regulatory regional carried out verification of, should verification following content whether meet about provides: (a) Customs special regulatory regional isolation facilities, and monitored monitoring facilities situation; (ii) Customs special regulatory regional within personnel live and established commercial consumption facilities situation; (three) Customs special regulatory regional management institutions established computer public information platform situation; (four) Customs special regulatory regional within was verification people application computer management system situation;
(E) special customs supervision enterprises set up account books, statements.
16th article customs bonded areas should be carried out verification of the following: (a) customs bonded areas is used, (b) customs bonded areas by verifying whether the application meets the requirements of customs supervision of computer management system and customs computer network, (iii) customs bonded areas enterprise settings conform to the Customs supervising and managing requirement of books, reports, and so on.
Chapter three bonded section I verification verification procedures before preparing the 17th article customs verification should be based on the free enterprise bonded goods import and export business of special customs supervision zones, bonded areas, identify verification, preparation of customs verification programme.
Before the 18th article customs verification, it shall notify the person subjected to verification.
Special cases, approved by the Customs and Excise, customs officers can track the line verification.
19th has been verified to provide audit reports issued by agencies approved by the Customs and the Customs examination and determination of customs imposed on verification of people from bonded check customs deems it necessary, may authorize intermediaries to participate in bonded check. Second section verification implementation 20th article customs verification personnel carried out verification can exercise following terms: (a) check out, and copy was verification people and bonded business about of contract, and invoice, and documents, and books, and business correspondence and other about information (following referred to books, and single card); (ii) into was verification people of production business places, and goods store places, check and bonded business about of production business situation and goods: (three) asked was verification people of statutory representative people, and
Key principal or other persons connected with bonded business situations.
Article 21st verification shall accept and facilitate the implementation of customs bonded check, provide the necessary working conditions objectively reflect the situation, providing customs bonded verification requires the account books, documents and other paper documents and electronic data, and may not refuse or delay, to hide.
Copy the customs inspection, verification of the relevant information or go to verify the person's place of business, goods storage areas when verification, verification of the relevant owner or their designated representatives shall be present, and in accordance with the requirements of the Customs inventory books, open storage areas, removal of goods goods or open packages.
A verification Commission other institutions, personnel accounting, are common to clients shall, together with the verification with customs access to the accounting data.
22nd article customs verification process to extract relevant information and data, shall be handed over to be verified for signature confirmation.
23rd article customs verification at the end of inspectors should fill in the customs bonded verification of records (see annex 1) and sign your name.
Field verification, the customs bonded verification records should also be handed over to the verification of the relevant heads or their designated representative's signature or seal who refuses to sign or seal, customs inspectors should be indicated in the verification work in the customs bonded records.
Section III verification process verification after the 24th, the customs of the customs bonded verification records and related materials filed or to create an electronic file for future reference.
25th article customs bonded check should be made within 15 working days after the end of bonded verification conclusion, and informs the Verifier. Find bonded check conclusions are wrong, customs should be corrected.
Article 26th customs bonded check found that verification does not meet the requirements of customs supervision, can take the following approach, and fill in the notification of bonded check processing (see annex 2) written verification of: (a) shall be ordered to go through the relevant procedures; (b) a rectification and (iii) guarantee the ordered in accordance with the relevant provisions.
27th article in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other violations of customs laws by the customs in accordance with the customs law and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.
Fourth chapter supplementary articles article 28th of this approach the following terms mean: bonded enterprise refers to registered by the customs, according to the tax policy, legally bonded processing and bonded logistics business or operating under special customs supervision zones, bonded areas of the enterprise.
Bond processing business, refers to the approval of the customs, processing, processing with imported materials bonded goods or other regulatory means import and export development, fabrication, Assembly, manufacturing and related services and productive behavior.
Bonded logistics business, refers to the approval of the customs, will not go through import formalities or already concluded export goods in circulation in the territory of the service behavior.
Interpret article 29th of this approach by the General Administration of customs.
30th article this way come into force on June 1, 2008. Annex: 1. customs bonded verification work records 2. bonded verification processing notice annex 1: = customs bonded verification work records ┌-the ┬-the-the-the-the-the-the-the-the ┬-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┐ │ was │ name (warehouse name) │││ nuclear ├-the-the-the-the-the-the-the-the ┼-the-the-the-the ─────────────────────┤
│查│海关注册编码 │ │
│人├────────┼─────────────────────────┤
│情│工商注册地址 │ │
│况├────────┼─── ───┬────┬─────────────┤
│ │联系人 │ │联系电话│ │
├─┼────────┼──────┴────┴─────────────┤
│ │核查时间 │ │
│ ├────────┼ ─────────────────────────┤
│ │核查地点 │ │
│ ├────────┴─────────────────────────┤
│ │核查项目： │
│ │ │
│ │ │
│ │ │
│ │ │
│ ├──────────────────────────────────┤
│ │被核查人提供的资料： │
│ │ │
│ │ │
│核│ │
│ │ │
│查├──────────────────────────────────┤
│ │核查内容： │
│情│ │
│ │ │
│况│ │
│ │ │
│ ├─────────────┬────────────────────┤
│ │核查关员签名： │被核查人签名盖章： │
│ │ │ 本企业保证所提供的资料准确无讹，愿意│
│ │ │ Legal liability for it. │
│ │ │ │
│ │ │ │
│ │ │ │
│ │ 年 月 日 │ │
│ │ │ │
│ │ │ （单位印章和代表或者负责人签名） │
│ │ │ │
│ │ │ 年 月 日 │
├─┼─────────────┴────────────────────┤
│ │ │
│备│ │
│注│ │
│ │
│ └ ┴---------------------------------------------┘ =Tbl/> Note: three copies of this record, the Department retained two, being checked people retained a copy.
Instructions of the customs bonded verification records: 1. the time of verification: verification of the start and end dates.
2. verification: verification of specific addresses.
3. check: the main objective of verification or reason.
4. verification of information provided by the person: verification provides data, reports, name and number of account books, documents and other materials (including electronic sources).
5. verification: the verification process, verification of results, and so on. 附件2：
=
中华人民共和国 海关
保 税 核 查 处 理 通 知 书
编号：__________
________________________：
根据《中华人民共和国海关保税核查办法》有 Clearance requirements, I bonded check the unit for you. __________________ Verified your units, you are hereby ordered to unit from the date of receipt of this notice:-replacement procedures within ________ days: _______________________________-________ days correction within: ___________________________________ – ________ days according to the relevant provisions guaranteeing: ___
______________________ If not required by the Customs processing, customs units and persons directly responsible shall be given to you accordingly.
Notice is hereby given that.
(Customs seal)
I date this notice has been received. (The verification seal or signature verification representative) year month day =tbl/> Note: two copies of this notice, and retain a copy of the verification of customs.
In the "-" play "√", and fill in the processing deadlines for verification and processing.
