People's Republic Of China Customs Supervision Of Processing Trade Enterprises Networked Computers Options

Original Language Title: 中华人民共和国海关对加工贸易企业实施计算机联网监管办法

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(Released March 19, 2003 Customs makes 100th) Chapter I General provisions article to standardize customs administration of processing trade, according to the People's Republic of China Customs law and other relevant laws, administrative regulations, and measures are formulated. Second of processing trade enterprises networked monitoring refers to the Customs and Excise Department through the computer network from computer management of the whole process supervision of processing trade enterprises required for financial, logistics, production management and other data connected with the Customs computer system, and a method of implementation for supervision over bonded goods.
    Customs use of computer tools to verify the data on production logistics of processing trade, and bonded goods factory verification according to circumstances, through computer networks to the Customs record, change, cancellation, import and export of goods, pertinent data.
    Article on the implementation of network supervision of processing trade enterprises (hereinafter referred to as the networked enterprise) does not carry out bank deposit account system.
    Fourth networked enterprise shall truthfully provide meet the needs of enterprises under the customs supervision to customs records, imports, inventories, exports, consumption and finance and other related data.
    Fifth article customs according to the enterprise application keep its business secret.
    Sixth article application networking regulatory of enterprise must has following conditions: (a) in China shut territory has independent corporate qualification, and has processing trade business qualification, in customs registered, to export mainly of production type Enterprise; (ii) enterprise law-abiding business, funding letter reliable, internal management specification, on procurement, and production, and inventory, and sales, implemented full computer management; (three) can according to Customs regulatory requirements provides real, and accurate, and full and has was verification function of data; (four) Customs implemented a, class management;
    (E) have sufficient assets or funds for the enterprise network monitoring should bear the financial responsibility to provide total security.
    Article seventh qualified enterprise must apply to the competent Customs office directly under the network supervision, and to apply to the competent foreign economic and Trade Department approval model of network monitoring, after it has been approved, the competent Customs office directly under the networking with companies signed the supervisory responsibility guarantee, and submitted to the approval of the Department, implementation of network management.
    Eighth chapter e-book management for networked enterprises, customs to approval by the relevant government departments for processing trade business, annual production capacity on the basis of electronic books, instead of processing trade registration manual, implementation of the e-book management.
    Nineth networked enterprise according to actual needs, respectively, apply to the Customs for imported materials, finished products and finished products (loss) record consumption.
    Tenth when electronic books need changes, networking companies should be required to go through the appropriate approval, change procedures.
    11th article networking enterprise has following case one of of, competent customs Visual plot charged equivalent to approved production turnover bonded material pieces tax one-second of margin or bank insurance letter: (a) was drop for b or c class management of; (ii) not through years trial of; (three) suspected smuggling in survey during of; (four) enterprise not by provides to competent customs transmission real, and accurate, and full data of; (five) hamper customs effective regulatory of other behavior.
    Chapter III import and export management 12th networked enterprise authentication requirements and formalities of customs clearance for export and through computer networks.
    13th a networked enterprise to go through customs clearance, its import materials and export finished products should be approved by the e-book range.
    Customs electronic accounts, identification cards and other relevant documents, accept the networked enterprise reporting.
    Article 14th remote customs clearance, customs related data to the Customs electronic books should be.
    15th among networked enterprise or networked enterprise and carry-over operations between non-networked enterprise, identity cards, e-books or in accordance with the provisions of the registration manual closing declarations.
    Fourth chapter verification verification 16th networked monitoring implementation of enterprise reporting on a regular basis, customs subparagraph verification system.
    17th networked enterprise shall be determined in accordance with the customs of the verification period and requires reporting.
    18th article customs check of the networked enterprise report data and, if necessary, access to the relevant business management data, account books, documents and other information, check the goods under, and according to the regulation need to implement auditing.
    19th networked enterprise for some reason need to sell goods for processing trade should be according to the current regulations.
    Interest levy dates of postponed tax calculated according to the cycle of verification established.
    In the 20th when handling the cancellation procedures, Customs will be electronic books and networked enterprises compare physical inventory, material shortage or excess of verification, in accordance with the relevant provisions.
    The 21st Customs Office shall confirm the verification results, conclusions will be made to write off feedback networked enterprises.
    Fifth chapter legal liability article 22nd of networked enterprise, one of the following circumstances, the Department may remove his electronic accounts: (a) revocation of qualifications by the competent Department of the Government, (ii) is no longer engaging in processing trade business; (c) downgraded to a d the management category. 23rd article this article 11th, 22nd, under the circumstance of the networked enterprise, the Customs may suspend or cancel the application of speedy customs clearance procedures.
    Pause, cancel the application of speedy customs clearance procedures, by the application of speedy customs formalities by large-scale high-tech enterprise approval regulations (customs, 86th) regulations.
    In violation of the provisions of article 24th by the customs in accordance with the People's Republic of China Customs law and the People's Republic of China administrative penalty provisions of the rules for the implementation of the Customs Act.
    Sixth chapter supplementary articles article 25th interpret this approach by the General Administration of customs.
                                                                                                            26th article this way since May 1, 2003.

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