Head Of Customs General Administration To Analyze Customs Security Regulations

According to the China government network, People's Republic of China

Q: why do we need to make the regulations?

A: customs affairs guarantee is a management measure established by the Customs Law, which guarantees the parties' property and rights to provide security to the customs, promises to fulfill their legal obligations, and the customs gives them the convenience of releasing goods in advance.

Customs security has been widely applied in customs business, such as customs collection, customs clearance, bonded supervision, and so on. It has played an important role in improving customs clearance efficiency and safeguarding national tax revenue.

The seventieth provision of the Customs Law stipulates that the administration of customs affairs shall be governed by the State Council.

Therefore, in order to standardize the security of customs affairs, improve the efficiency of customs clearance, and ensure the supervision and administration of customs, it is necessary to make regulations.

Q: what situations are applicable to customs security and under what circumstances are customs duties not applicable?

Answer: in order to enable the parties to obtain quick customs clearance, handle specific customs business and exempt from detaining property, the regulations mainly stipulate the customs affairs guarantee under three circumstances: first, to apply for the guarantee of the advance release of goods, that is, before the customs procedures such as classifying, valuing and providing effective declaration documents are done, the parties will provide the customs with a guaranty corresponding to the taxable amount, and apply for the convenience of customs clearance, and the goods will be released in advance by the customs.

The two is the guarantee that the parties apply for a specific customs business, that is, when the parties apply for the pportation of goods from the mainland to Hong Kong and Macao, for the temporary entry and exit of goods and articles, and to guarantee the customs to supervise the goods to be mortgaged or temporarily store specific business outside the customs supervision area, the security provided to the customs according to the customs supervision requirements or the risk of tax risks.

The three is the guarantee in the process of customs administration. That is, the customs discovers that the taxpayer has obvious signs of pfer and concealment of property in the period of tax payment, and requires the guaranty provided by the taxpayer; the customs detains and seals up the goods, articles and means of pportation suspected of being suspected of being suspected by law, and the party applies for exemption or removal of the guarantee provided to the Customs by the detained or sealed up, as well as the guarantee of the parties concerned or the relevant persons who have been punished by the customs before leaving the administrative penalty, and the guarantee provided by law.

In order to prevent the abuse of guarantee measures, the regulations also clearly stipulate that the customs affairs guarantee is not applicable. First, the state has restrictive provisions on goods and articles for entry and exit, which should not be provided by license documents.

Two, goods, articles and means of pportation suspected of being suspected of illegal activities are prohibited from entering and leaving the country, and must be confiscated with original evidence or in accordance with the law.

Q: what are the convenience measures stipulated by the ordinance for the parties concerned to handle the security of customs affairs?

Answer: first, remove the guarantee.

In order to comply with the requirements of international trade facilitation, the parties concerned can apply for exemption from the customs directly under the customs and Excise Department for two consecutive years through customs verification, annual import and export declaration error rate below 3%, no arrears of tax payable, no administrative penalty imposed by customs, and no bad records in relevant administrative departments and no criminal liability.

However, at the same time, the customs shall exercise dynamic management of the import and export enterprises that enjoy exemption from guaranty, that is, when the parties are no longer meeting the above conditions, the customs shall cease to enjoy the treatment of exemption from the guarantee.

The two is general guarantee.

In order to ensure that enterprises with relatively stable import and export volume and frequent business are exempt from repeated guarantee, the regulations stipulate that the parties may apply to the Customs for a total guarantee within a certain period of time. After providing the total guarantee, the parties concerned will no longer provide sole guarantee for such customs affairs.

At the same time, it is stipulated that 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.

{page_break}

Q: how does the regulation provide for the amount guaranteed by the parties?

Answer: in determining the amount of guarantee, the principle of the regulation is to ensure that the state revenue is free from losses and the economic burden of the parties can not be increased.

Therefore, the regulations provide that the guarantee provided by the parties should be equivalent to the legal obligations they need to perform.

The sum of the total amount or the amount stipulated by the General Administration of customs; three is a guarantee that is ordered to be provided for signs of obvious pfer, concealment of taxable goods and other property. The amount of guarantee shall not exceed the total amount of the maximum tax that may be undertaken; four, a guarantee for the goods, articles or conveyance to be exempted or released from custody or sealed up, the amount of guarantee shall not exceed the equivalent value of the goods, articles and means of pport; five, the guarantee for the fine, illegal gains, or the equivalent value of the goods and articles that should be recovered according to the law, and the equivalent value of the smuggled vehicles before being paid off, and the guarantee amount shall be equivalent to the fine, the amount of illegal gains, or the equivalent value of goods, articles and smuggled vehicles that should be recovered according to law. The first is to provide guarantees for the advance release of goods, the amount of guarantee should not exceed the total amount of the maximum tax payable; two is the guarantee for specific customs business, the amount of guarantee must not exceed the maximum tax payable.

Q: what regulations do the regulations provide for the procedures for handling customs duties?

Answer: in order to protect the legitimate rights of the litigants and improve administrative efficiency, the regulations stipulate the following three aspects for the procedures of handling customs duties:

First, the acceptance and alteration of the guarantee.

The regulations stipulate that the customs shall examine the property and rights as collateral for the guarantee 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.

Taking into consideration the need for the parties to change the contents of the guarantee under special circumstances, the regulations also specify the time limit for the change of the guarantee.

The two is about the treatment of the guarantee property and the lack of rights.

The regulations stipulate that if the secured property and rights are insufficient to compensate the legal obligations of the guarantor, the customs shall notify the guarantor in writing to provide another guarantor or perform legal obligations.

The three is about the return of secured property and rights.

The regulations stipulate that after the parties have fulfilled the relevant legal obligations, no longer engage in specific customs business or guarantee property, and the right is still paid for by the customs, the customs shall notify the parties in writing to handle the refund procedures for the secured property and rights.

If the parties fail to return the procedures within 3 months without proper reasons, the customs shall issue a notice.

If the party concerned has not yet completed the refund procedures within 1 years after the announcement, the customs shall turn over the secured property or rights in accordance with the law or pay it to the state treasury.