The People'S Republic Of China Customs Security Guarantee Ordinance Shall Be Implemented From 2011.

According to China

People's Republic of China customs security guarantee Ordinance

Article 1. These Regulations are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws in order to standardize the security of customs affairs, improve the efficiency of customs clearance, and ensure the supervision and administration of customs.

The second party applies to the Customs for a guarantee, pledges to fulfill its legal obligations, and the customs applies for the security of customs affairs for the parties concerned.

The third guarantee of customs affairs should follow the principle of legality, honesty, credibility and unity of powers and responsibilities.

The fourth party may apply to the Customs for a guarantee before ordering customs formalities, requiring that the goods be released ahead of time.

(1) the classification of goods, customs value and origin of import and export goods have not yet been determined;

(two) an effective declaration document has not been provided.

(three) the tax has not yet been paid during the period of tax payment;

(four) the delay has not yet been paid.

(five) other customs procedures have not yet been completed.

The state has restrictive provisions on entry and exit goods and articles, which shall provide license documents but cannot provide them, and other circumstances that are not guaranteed by laws and administrative regulations.

Fifth parties who apply for the following specific customs businesses shall provide security in accordance with customs regulations.

(1) pportation enterprises undertake pportation of goods from the mainland to Hong Kong and Macao, and undertake the pportation of goods within the territory by customs.

(two) temporary entry and exit of goods and articles;

(three) import and export of goods;

(four) import of leased goods;

(five) pit of goods and means of pport;

(six) temporarily store the goods under customs supervision outside the customs supervision area;

(seven) mortgaging goods under customs supervision to financial institutions;

(eight) handle customs related business for bonded goods.

If the guarantee that the parties do not provide or provide is not in conformity with the regulations, the customs shall not handle the specified customs business listed in the preceding paragraph.

If sixth taxpayers of import and export goods have obvious signs of pferring or hiding their taxable goods and other property within the prescribed period of tax payment, the customs may order the taxpayer to provide security, and the taxpayer fails to provide guarantee, and the customs shall adopt tax preservation measures according to law.

Where seventh goods or articles or means of pport suspected of being suspected of violation or should have been detained or sealed by the customs according to law, the parties concerned may provide guaranty to the Customs for exemption or removal of the detained or sealed up goods.

Where goods or articles or means of pport which are suspected of being suspected of violation are incapable or inconvenient to be withheld, the person in charge or the person in charge of the means of pport shall provide the customs with the equivalent guarantee; if no equivalent guarantee is provided, the customs may detain the other property equivalent to the litigant.

Goods, articles or means of pport suspected of being suspected of illegal activities are prohibited from entering or leaving the country, or must be taken as evidence or should be confiscated according to law.

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The eighth legal persons and other organizations are punished by the customs. If the legal representative or principal responsible person is leaving the country before fines, illegal gains or the equivalent value of the goods and articles that should be recovered and the smuggled vehicles have not been paid off, the guaranty shall be provided to the customs. If the guaranty is not provided, the customs may notify the exit administrative organ to prevent its legal representative or principal person from leaving the country.

The natural persons who are punished by customs shall leave the preceding paragraph in accordance with the provisions of the preceding paragraph.

Ninth goods that have been imported for temporary anti-dumping measures or temporary countervailing measures shall provide security, or the consignees and consignees of import and export goods and the intellectual property rights holders apply for customs related matters such as intellectual property rights, etc., and shall perform customs security in accordance with the provisions of these regulations.

Where there are special provisions in laws and administrative regulations, such provisions shall be stipulated.

If the tenth parties have the following conditions for two consecutive years, they may apply for exemption from the guaranty directly to the customs directly under the customs, and go through the formalities according to the customs regulations.

(1) verifying inspection through customs;

(two) the error rate of import and export declaration is below 3%.

(three) there is no arrears of tax payable;

(four) there is no bad administrative record in the relevant administrative departments without customs administrative sanction.

(five) no criminal liability has been investigated.

If a party no longer meets the conditions specified in the preceding paragraph, the customs shall suspend the application of the guaranty.

Eleventh parties who have handled the same customs affairs for many times within a certain period of time may apply to the Customs for a general guarantee.

If the customs accepts the total guarantee, the parties concerned will no longer provide the guarantee separately.

The scope of application, the amount of guarantee, the time limit for guarantee and the termination of the total guarantee shall be stipulated by the General Administration of customs.

The twelfth parties may guarantee the property and rights authorized by the customs according to law, and the specific scope of guarantee property and rights shall be stipulated by the General Administration of customs.

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Where the Thirteenth Party provides guarantee to the Customs by a letter of guarantee, the letter of guarantee shall be the customs as the beneficiary and shall specify the following items:

(1) the basic situation of the guarantor and the guarantor;

(two) the legal obligation to be guaranteed;

(three) guarantee amount;

(four) guarantee period;

(five) liability for guaranty;

(six) other matters that need to be explained.

The guarantor shall affix a seal to the letter of guarantee and date it.

The guarantee provided by the fourteenth party shall be equivalent to the legal obligations to be fulfilled. Except for the provisions of the second paragraph of article seventh of this regulation, the amount of guarantee shall be determined according to the following criteria:

(1) the guarantee amount shall not exceed the total amount of the maximum tax that may be paid for the guarantee provided for the advance release of the goods.

(two) the amount guaranteed must not exceed the maximum amount of tax payable or the amount prescribed by the Customs General Administration for the purpose of handling specific customs business.

(three) the amount guaranteed is not guaranteed to exceed the maximum amount of tax that may be assumed because of obvious pfer, concealment of taxable goods and other property signs.

(four) the guarantee amount shall not exceed the equivalent value of the goods, articles and means of pport for the goods or articles or means of pport which are exempt from or released from custody or storage.

(five) the amount guaranteed shall be equivalent to a fine, the amount of illegal gains, or the equivalent value of the goods, articles and smuggled vehicles that should be recovered according to law.

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The Fifteenth Party shall submit a written application as well as a real, lawful and effective property, certificate of right, status or qualification certificate.

The sixteenth customs shall examine the relevant property and rights within 5 working days from the date of receiving the materials submitted by the parties, and decide whether to accept the guarantee.

If a party applies for a total guarantee, the customs shall examine and decide whether to accept the guarantee within 10 working days.

A guarantee that meets the relevant requirements shall come into force on the date of the decision of the customs.

The customs shall notify the parties concerned not to accept the warranty that fails to comply with the requirements and explain the reasons.

If the guarantor and the guarantor require a change in the content of the guaranty due to special reasons before the expiration of the seventeenth guarantor's legal obligations, he shall submit a written application and relevant supporting materials to the customs receiving the guaranty.

The customs shall, within 5 working days from the date of receiving the materials submitted by the parties, make a decision on whether to agree to the change, and notify the party concerned in writing.

If the eighteenth guarantor fails to fulfill the relevant legal obligations within the prescribed time limit, the customs may make a payment from the secured property or rights according to law.

If a party provides security with a letter of guarantee, the customs may directly request the guarantor to bear the joint and several liability to perform the duty of guaranty.

If a guarantor performs his duty of guaranty, he shall not be relieved from the obligation of the guarantor to handle the relevant customs formalities.

The customs shall conduct relevant customs formalities in time for the guarantor.

If the nineteenth guarantee property and rights are not enough to compensate the legal obligations of the guarantor, the customs shall notify the guarantor in writing to provide another guarantor or perform legal obligations.

In the twentieth case, the customs shall notify the parties concerned in writing to handle the procedures for the return of the secured property and right.

(1) the parties have fulfilled the relevant legal obligations;

(two) the parties no longer engage in specific customs businesses;

(three) the guarantee property and rights are still left after the Customs has adopted the measures of payment.

(four) other situations that need to be returned.

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Twenty-first, within 3 months from the date of the written notice sent by the customs to guarantee the property and the right to refund, the customs shall issue a notice if the parties fail to handle the refund procedures without proper reasons.

Within 1 years from the date of issuance of the customs declaration, the parties concerned have not yet returned the formalities for refund, and the customs shall turn over the secured property or rights in accordance with the law or pay them to the state treasury.

Twenty-second, the customs shall perform its duties, and the relevant units such as financial institutions shall assist in accordance with the law.

If the twenty-third guarantor or the guarantor provides security in violation of the provisions of this Ordinance and uses deception or concealment, the customs shall order it to continue to perform its legal obligations and impose a fine of not more than 5000 yuan or less than 50000 yuan. If the circumstances are serious, the guarantor may suspend the relevant customs business or cancel the registration of the relevant customs business.

Twenty-fourth customs officers shall be punished for any of the following acts; if a crime is constituted, they shall be investigated for criminal responsibility according to law.

(1) illegal disposition of property and rights;

(two) failing to comply with the provisions of the guaranty, illegally handling relevant formalities and causing losses to the interests of the state;

(three) the relevant procedures shall not be dealt with in accordance with the provisions of the guarantee.

(four) other illegal activities related to customs security.

If the twenty-fifth guarantor or the guarantor disagrees with the specific administrative act of the customs regarding the security of customs affairs, he may apply for administrative reconsideration to the Customs at the next higher level or bring administrative proceedings to the people's court according to law.

The twenty-sixth regulations shall come into force on January 1, 2011.