General Administration Of Customs Interprets "Regulations On Declaration Of Import And Export Goods"

The administrative measures for the centralized declaration of import and export goods of the People's Republic of China customs (hereinafter referred to as the "measures") (promulgated by the General Administration of Customs No. 169th) have been released to the public. The relevant policies are read as follows:

First, the background significance of formulating the measures.

According to the nineteenth provision of the People's Republic of China customs declaration Administration (promulgated by Customs General Order No. 103rd), the consignee and consignee of import and export goods and the entrusted customs declaration enterprises can go through the centralized declaration procedures to the designated Customs upon approval by the customs.

Centralized declaration is a special way of customs clearance for goods with high requirements for frequent entry and exit and customs clearance at highway ports. For many years, some customs departments have implemented centralized declaration mode management for processing trade, fresh goods, newspapers, magazines and other goods, and played a positive role in promoting the efficiency of Customs clearance and for the convenient access of enterprises.

In order to strengthen the normalization, coordination and unity of customs law enforcement, special measures are adopted to standardize the way of centralized declaration and customs clearance.

Two, the main contents of the "measures"

There are 22 articles in the "measures".

The main contents of the measures are as follows:

(1) provisions on the scope of application of centralized declaration (see third and nineteenth)

The application scope of centralized declaration is: fresh goods, books, newspapers, magazines and bonded goods frequently imported and exported at highway ports can be applied to centralized declaration procedures for customs clearance procedures.

In addition, other parts of the territory of China entering or leaving the customs special supervision area and bonded supervision places shall be handled in accordance with the provisions of this regulation unless otherwise stipulated by the customs.

Centralized declaration can only be used as a special way to solve special situations, and it is not allowed to expand at will.

(two) the basic mode of centralized declaration (mainly ninth, tenth, eleventh, thirteenth and fourteenth).

The basic mode of centralized declaration is divided into two stages: "list declaration" and "declaration form declaration". That is, when the goods are imported and exported, the enterprises first use the declaration list, the customs examines and releases the goods, and afterwards the enterprise concentrates and accumulates the declaration and customs declaration mode of goods imported and exported within the prescribed time limit.

(three) the time limit for centralized declaration (see ninth and thirteenth).

The time limit for centralized declaration is: "the consignees and consignors who can apply the centralized declaration and customs clearance method can be applied by Customs approval. Within 14 days from the date of declaration of the means of pport of the imported goods, the export goods shall be filled" centralized declaration list "to the customs 24 hours before shipment to the Customs control zone and loading.

If the declaration is made over this period, it shall be declared in the form of customs declaration, and if it constitutes a delayed report, it shall also pay the delayed payment according to the relevant provisions.

After centralized declaration, the relative person shall merge the data declared in the "centralized declaration list" within one month according to the provisions of the thirteenth provision of the measures, and fill in the customs declaration form for import and export goods. The general trade goods shall go through the centralized declaration procedures before the end of the month before the end of the 10 month before the end of the month.

(four) the principle of centralization of declarations of goods (see article fourteenth).

The fourteenth provision of the measures stipulates that all the list of customs declarations must be consistent at entry and exit ports, business units, domestic consignees and consignors, trade modes (supervision methods), shipping countries (regions), loading ports, pport countries (regions), modes of pport, and applicable tax rates and exchange rates. If these items are inconsistent, they must be divided into a number of declarations and customs declarations separately.

(five) the determination of the date of declaration of import and export of goods (see sixteen and eighteenth).

The sixteenth provision of the measures stipulates that the customs shall levy taxes and fees according to the tax rate and exchange rate imposed on the day when the list is declared.

The eighteenth provision stipulates that the customs shall include customs declaration statistics on the "import and export date" of the declared declaration.

In addition, when declaring the customs declaration, customs procedures can find the date of the list declaration and calculate the tax according to the tax rate and exchange rate implemented on the date of the declaration.

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