Decision On Administrative Penalty For Handan Textile Co., Ltd.

In May 13th, the Shijiazhuang customs official website issued the People's Republic of China Shijiazhuang customs administrative penalty decision "Shi Guan Jie" (2020) 0006.

Lien: Handan textile recycling Co., Ltd.

Legal representative: Li Xingjun

Address: No. 5, Chuang Chuang street, Weixian Economic Development Zone, Handan, Hebei.

Customs Code: 1304910139

From 5 to June 2017, the parties declared to the customs 22 import and export duty reduction equipment for the recycling and reuse of waste textiles in the form of general trade, with a total of 3 customs declarations (customs declaration number: 040620171067000062, 040620171067000078, 040620171067000087). Due to tight funds, without the permission of the customs, the parties in July 17, 2017 made the financial leasing of the 22 imported tax relief equipment and the Shenzhen Jing Yuan finance leasing company limited, and signed a financing lease contract (after sale leaseback, contract number: JHRZ20170630). During the contract period, the tax exemption equipment is still in the account book of the parties under construction, and it is stored in the parties' workshop and voted. Use in production. In December 31, 2019, the parties signed an agreement with Shenzhen Jing Yuan Finance Leasing Co., Ltd. to terminate the above financial leasing contract and recover the ownership of the tax exemption and reduction equipment.

According to the Xingtai customs, the value of the goods involved amounted to 21 million 930 thousand and 800 yuan, involving a tax of 2 million 56 thousand and 100 yuan.

The above acts include import declaration and attached documents, inspection records, description of the parties, the qualification of the tax reduction and exemption equipment, financial leasing contracts, fixed assets accounts, interest paid by the parties to pay the financial lease, bank documents, termination of the financial leasing agreement, the description of the parties, and the record of inquiries.

Without the permission of the customs, the parties have no obligation to finance and lease the equipment for tax reduction and exemption within the years of customs supervision, which constitutes a violation of the provisions of the first paragraph of article thirty-seventh of the Customs Law of the People's Republic of China.

According to the eighty-sixth (ten) items of the Customs Law of the People's Republic of China, the eighteenth regulations (1) of the People's Republic of China customs administrative punishment implementation Ordinance and the twenty-seventh provisions of the People's Republic of China administrative punishment law, the following administrative penalties shall be imposed on the parties concerned: the Division shall impose a fine of RMB 220 thousand yuan.

The parties shall, within 15 days from the date of service of the penalty decision, perform the above penalty decision in accordance with the provisions of the forty-fourth, forty-sixth and forty-eighth provisions of the administrative penalty law of the People's Republic of China.

If a party refuses to accept the decision of this punishment, he may apply for administrative reconsideration to the General Administration of Customs within 60 days from the date of service of the penalty decision in accordance with the provisions of the ninth administrative provisions of the administrative reconsideration law of the People's Republic of China and the twelfth provision of the forty-sixth administrative procedure law of the People's Republic of China, or from 6 of the date on which the penalty decision is delivered. Within a month, he will prosecute directly to the intermediate people's Court of Shijiazhuang.

According to the fifty-first provision of the administrative penalty law of the People's Republic of China, a fine of three percent of the fine may be imposed daily if the penalty is not paid.

According to the ninety-third provision of the Customs Law of the People's Republic of China and the sixtieth provision of the administrative regulations for the implementation of Customs in People's Republic of China, if the parties fail to carry out the decision of penalty within the time limit and do not apply for reconsideration or bring a lawsuit to the people's court, the customs may pay the goods, articles or conveyances that have been detained in accordance with the law, or pay the security provided by the parties. It can also apply for enforcement by the people's court.