021-50368000
Announcement of the Ministry of Commerce No. 65 of 2023 Announcement of the General Administration of Customs of the Ministry of Commerce on the publication of the Catalogue of Goods under the Administration of Export Licenses (2024)
Issuance Date:2023-12-29
Effective Date:2024-01-01
In accordance with the Foreign Trade Law of the Peoples Republic of China, Regulations of the Peoples Republic of China on the Administration of Import and Export of Goods, Regulations on the Administration of Ozone Layer Depleting Substances, Measures for the Administration of Export Licenses and other laws, administrative regulations and rules, the Catalogue of Goods under the Administration of Export Licenses (2024) (hereinafter referred to as the Catalogue) and related matters are hereby published.
1. Application for License
(1) A total of 43 kinds of export goods will be subject to license administration in 2024, as detailed in the catalog. For the goods listed in the export catalogue, foreign trade dealers shall apply to the Ministry of Commerce or the local competent commercial departments entrusted by the Ministry of Commerce for the Export License of the Peoples Republic of China (hereinafter referred to as the export License), and go through the formalities of customs clearance and release with the export license.
(2) For the export of live cattle (to Hong Kong and Macao), live pigs (to Hong Kong and Macao), live chickens (to Hong Kong), wheat, corn, wheat flour, corn flour, rice flour, artificial cultivation of ephedrine grass, coal, crude oil, refined oil (excluding lubricating oil, grease and lubricating oil base oil), sawn timber and cotton, export licenses shall be applied for on the basis of quota certificates; For the export of licorice and licorice products, rush and rush products, the export license shall be applied for on the basis of the certificate of winning the bid in the quota tender.
(3) To export the goods listed in paragraph 2 in the form of processing trade, an export license shall be applied for on the basis of the quota certification documents and the export contract for the goods. Where licorice and licorice products, rush grass and rush products are to be exported, export licenses shall be obtained on the basis of the certificate of winning the bid for quota bidding and the Customs declaration form for import of processing trade.
(4) Where the goods listed in paragraph 2 are exported in the form of small border trade, the local competent commercial departments at the provincial level shall issue export licenses in accordance with the quotas and requirements for small border trade issued by the Ministry of Commerce. For the export of licorice and licorice products, rush grass and rush grass products, ozone depleting substances, motorcycles (including all-terrain vehicles) and their engines and frames, automobiles (including complete sets of spare parts) and their chassis and other goods by means of border small trade, export licenses shall be applied for in accordance with relevant regulations. Those who export goods other than those described above in this paragraph by means of small border trade shall be exempted from applying for an export license.
(5) To export live cattle (to markets outside Hong Kong and Macao), live pigs (to markets outside Hong Kong and Macao), live chickens (to markets outside Hong Kong), beef, pork, chicken, natural sand (including standard sand), bauxite, phosphate rock, magnesia, talc block (powder), fluorite (fluorspar), rare earth, tin and tin products, tungsten and tungsten products, molybdenum and molybdenum products, antimony and antimony products, coke and refined oil (lubrication) Oil, grease, lubricating oil base oil), paraffin wax, some metals and products, disodium sulfate, silicon carbide, ozone layer consuming substances, citric acid, silver, platinum (exported in the form of processing trade), indium and indium products, motorcycles (including all-terrain vehicles) and their engines and frames, automobiles (including complete sets of spare parts) and their chassis, shall apply for export licenses in accordance with relevant regulations. Among them, the advertising samples, donations and returns of ozone depleting substances shall be exported by means of export licenses; For the export of automobiles and motorcycles in the form of general trade, processing trade, border trade and donation trade, export licenses shall be applied for according to the prescribed conditions; To export automobile and motorcycle products in the form of project contracting, the export license shall be applied for by the receipt of the record of the foreign contracted project or the receipt of the establishment of a specific project, etc. For the export of automobiles and motorcycles not originating in China by the above-mentioned means of trade, export licenses shall be applied for on the basis of import customs documents and export contracts for goods.
(6) Where the goods listed in Paragraph 5 are exported by means of processing trade, an export license shall be obtained on the basis of the relevant approval documents, the customs declaration for import of processing trade and the contract for export of goods, unless otherwise provided for.
(7) The export of cerium and cerium alloys (particles < 500 microns), tungsten and tungsten alloys (particles < 500 microns), zirconium, beryllium, germanium and gallium may be exempted from applying for an export license, but the Export License of Dual-Use Items and Technologies of the Peoples Republic of China shall be applied for in accordance with relevant provisions.
(8) Goods provided under the foreign aid of the Chinese government shall be exempted from applying for an export license.
(9) Continue to suspend the state trade administration of the export of lubricating oil (Customs commodity No. 27101991), lubricating grease (Customs commodity No. 27101992) and lubricating base oil (Customs commodity No. 27101993) under general trade. If the above goods are exported by way of general trade, an export license shall be applied for on the basis of a valid export contract of goods. Those who export the above goods by other means of trade shall follow the provisions of Announcement No. 30 of 2008 of the Ministry of Commerce, the National Development and Reform Commission and the General Administration of Customs.
2. "Non-batch, one license" system and "batch, one license" system
(1) The following goods shall be managed under the "non-batch one license" system: Namely wheat, corn, wheat flour, corn flour, rice flour, live cattle, live pigs, live chickens, beef, pork, chicken, crude oil, refined oil, coal, motorcycles (including all-terrain vehicles) and their engines and frames, automobiles (including complete sets of spare parts) and their chassis (limited to new cars), export goods under processing trade, export goods under compensation trade, etc. For the export of the above goods, the export license may be used for multiple customs clearance within the validity period of the export license, but the number of customs clearance uses shall not exceed 12 times.
(2) The export of ozone depleting substances and automobiles (used) shall be subject to the administration of "one batch, one license" system, and the export license shall be used for customs declaration once within the validity period.
3. Ports for customs clearance of goods
Continue to suspend the administration of designated ports for the export of magnesia, rare earth, antimony and antimony products.
4. Export licensing agencies
The Ministry of Commerce, the local competent commercial departments at the provincial level entrusted by the Ministry of Commerce and the competent commercial departments of Shenyang, Changchun, Harbin, Nanjing, Wuhan, Guangzhou, Chengdu and Xi an shall, in accordance with the division of labor, accept the applications of the applicants, implement export licenses, and issue export licenses to qualified applicants.
The term "provincial-level local competent commercial departments" as mentioned in this announcement refers to the competent commercial departments of all provinces, autonomous regions, municipalities directly under the Central Government, cities separately listed in the plan and Xinjiang Production and Construction Corps.
5. Implementation time
This announcement shall take effect as of January 1, 2024. Announcement No. 40 of 2022 of the Ministry of Commerce and the General Administration of Customs shall be repealed simultaneously.
LINK
http://www.mofcom.gov.cn/article/zcfb/zcblgg/202312/20231203463828.shtml
Notice on Import and Export Tax Policy of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone No. 1 (2024)
Issuance Date:2024-01-03
Effective Date:2024-01-03
Guangdong Department of Finance, Guangdong Supervision Bureau of the Ministry of Finance, Guangdong Branch Office of the General Administration of Customs, Gongbei Customs, Guangdong Taxation Bureau of the State Administration of Taxation, Office of Commissioner of the State Administration of Taxation in Guangzhou:
In order to implement the "Overall Plan for the Construction of Hengqin Guangdong-Macao Deep Cooperation Zone", with the consent of The State Council, the import and export tax policies on goods in Hengqin Guangdong-Macao Deep Cooperation Zone (hereinafter referred to as the Cooperation Zone) are hereby notified as follows:
1. Hengqin and the Macao Special Administrative Region (hereinafter referred to as Macao) shall be established as the "first line". Record management shall be implemented for goods entering and leaving through the "frontline" between the cooperation zone and Macao (except goods in the transit cooperation zone). The goods entering the cooperation zone through the "front-line" shall be handled in accordance with the following provisions, except the goods which are not exempted from duty or bonded according to the explicit provisions of national laws and administrative regulations:
(1) Enterprises registered in the cooperation zone with independent legal personality (hereinafter referred to as enterprises in the cooperation zone), administrative organs, institutions and legal institutions in the cooperation zone, As well as social organizations and private non-enterprise units registered in the cooperation zone, machinery, equipment (excluding aircraft, automobiles, ships, yachts and other transportation equipment), molds, spare parts and spare parts for the maintenance of the above commodities, capital construction materials (excluding interior decoration and decoration materials) for their own use, shall be exempted from import duties, import value-added tax and consumption tax. Among them, the scope of machinery, equipment, molds and spare parts used for maintenance of the above commodities imported duty-free by the "first-line" is shown in Annex 1.
(2) Goods imported by the subject of the cooperation zone shall be subject to bond, except in the case of paragraph 1 above.
(3) For duty-free import of the goods mentioned in paragraph 1 of this Article, the importer may apply to Gongbei Customs for voluntary payment of import duties, value-added tax and consumption tax. Those who voluntarily give up their duty-free status shall not apply for tax exemption again within 36 months.
(4) The list of import subjects enjoying tax exemption shall be determined by the Executive Committee of the Cooperation Zone in conjunction with Gongbei Customs and other relevant departments, dynamically adjusted, and copied to the Ministry of Finance, General Administration of Customs and State Administration of Taxation.
(5) The supervision period of the duty-free goods entering the cooperation zone through the "first-line" shall be governed by reference to the supervision period of the imported goods with tax reduction and exemption. If the duty-free goods that have not reached the period of supervision apply for early release of supervision or are transferred to other entities other than the duty-free import entities in the cooperation zone, the corresponding import duties, import value-added tax and consumption tax shall be paid in return with reference to the relevant provisions on import goods with tax reduction and exemption.
2. Where an entity in the cooperation zone sells duty-free or bonded goods and their processed finished products to individuals, the entity shall first go through the customs formalities in accordance with the relevant provisions on import goods, and pay import duties, import value-added tax and consumption tax to the Customs according to the actual status of application for inspection. VAT and consumption tax in domestic links shall be implemented in accordance with the relevant provisions. The bonded goods and their processed and finished products may be transferred in bond between entities in the cooperation zone according to relevant provisions.
3. The "second line" shall be established between Hengqin and other areas within the customs territory of the Peoples Republic of China (hereinafter referred to as the Mainland). The duty-free or bonded goods and their processed finished products that enter the Mainland through the "second-line" shall go through customs formalities in accordance with the relevant provisions of import goods. Among them, import duties, value-added tax and consumption tax on import links shall be levied on the basis of the actual status of application for inspection for domestic sales, and the policy of selective tariff collection shall not apply. Goods that have been paid in accordance with regulations in the "first-line" or that have been paid in back customs duties, value-added tax and consumption tax in the import link in the cooperation zone enter the mainland through the "second-line" will no longer be subject to import tax.
4. Goods produced by enterprises in the cooperation zone with imported materials and components whose value-added value in the processing of the cooperation zone reaches or exceeds 30% will be exempted from import duties when entering the mainland through the "second-line", and import value-added tax and consumption tax will be levied according to regulations. For the time being, the value-added rate of processing shall be calculated according to the formula in Annex 2. The provisions of this Article shall not apply to those that have only undergone minor processing or treatment, or to those that should be subject to import duties according to relevant provisions.
5. The "front-line" import of goods involving the implementation of tariff quota management, trade remedy measures, suspension of duty concession obligations, additional tariff measures, and the implementation of additional tariff measures for the purpose of levying retaliatory tariffs (excluding the implementation of the first and second batch of goods subject to additional tariffs on the United States, and within the exclusion period) (hereinafter referred to as the four types of measures goods), Only the bonded policy shall apply.
(1) Where the bonded imported goods or their processed finished products belong to the four measures, the provisions of Article 4 of this Notice shall not apply, nor shall the commissioned processing business be carried out in the cooperation zone.
(2) Where the imported materials and parts belong to the four categories of measures goods, they shall not be subject to bonded circulation after processing, while the unprocessed goods of the four categories of measures may be subject to bonded circulation. Where the processed products are sold to individuals or enter the mainland for domestic sale through the "second tier", the provisions of Article 2 and Article 3 of this Notice shall not apply, and import duties shall be levied and relevant measures shall be implemented according to the corresponding materials and parts. VAT and consumption tax on import links shall be levied according to the actual status of the goods submitted for inspection.
(3) If the imported materials and parts in the cooperation zone do not belong to the goods of the four measures, but the processed finished products belong to the goods of the four measures, and are sold to individuals or sold into the mainland through the "second-line", import duties, import value-added tax and consumption tax will be levied according to the actual status of the goods for inspection, and the relevant measures will be implemented.
6. The mainland through the "second-tier" into the cooperation zone of the relevant goods regarded as exports, VAT and consumption tax refund in accordance with the provisions, involving the export duties of taxable goods levied export duties, export declaration and other customs formalities as necessary, and by referring to the relevant provisions of Article 1 of this notice to implement tax exemption or bonded supervision measures, applicable to the relevant import and export tax policies. When the goods entering the cooperation zone through the "second-tier" have been subject to export duties, they shall be exempted from export duties when they are transported abroad through the "first-tier". The policies of value-added tax and consumption tax on export goods shall be implemented in accordance with relevant regulations.
7. Those who evade the tax payable in violation of the provisions of this Circular, which constitutes an act of smuggling or an act in violation of the provisions on customs control, shall be dealt with by the Customs and other supervisory authorities in accordance with the relevant provisions, and those who constitute a crime shall be investigated for criminal responsibility according to law. The Executive Committee of the cooperation zone shall formulate the relevant administrative measures for this circular and strengthen supervision in accordance with its duties.
8. Guangdong Supervision Bureau of the Ministry of Finance, Guangdong Branch Office of the General Administration of Customs and Gongbei Customs, Guangdong Tax Bureau of the State Administration of Taxation, together with relevant departments in the province, shall strengthen the supervision and inspection of the implementation of fiscal and tax policies in the cooperation zone, prevent violations of laws and regulations, and report to the Ministry of Finance, General Administration of Customs and General Administration of Taxation in a timely manner.
9. On the premise of keeping the policy relatively stable, the Ministry of Finance shall, in conjunction with the General Administration of Customs and other relevant departments, adjust the scope of exempted and bonded goods and the scope of import subjects when necessary.
10. Since the implementation of the policy, the Executive Committee of the cooperation Zone shall timely evaluate the effect of the implementation of the policy, and regularly report the implementation of the policy to the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation, including the basic information of the policy beneficiaries, the scope of duty-free or bonded goods, import and export data, etc.
11. This notice shall be implemented as of the date when the relevant supervisory facilities of the cooperation zone pass the acceptance inspection and are officially closed and put into operation. Notice of the State Administration of Taxation of the General Administration of Customs of the Ministry of Finance on the Development of Import tax Policies in Hengqin (Fiscal Tariff (2013) No. 17) shall be repealed at the same time.
12. Other circumstances not listed in this notice, existing provisions, according to the current provisions.
LINK
https://gss.mof.gov.cn/gzdt/zhengcefabu/202401/t20240104_3925050.htm
Policy interpretation:
The policy is clear, Hengqin and the Macao Special Administrative Region between the "first line", Hengqin and other areas within the territory of the Peoples Republic of China set up a "second line". The cooperation zone implements the tax policy of releasing goods from the "first line" and controlling them from the "second line". First, in order to promote the efficient and convenient flow of "first-line" goods, in addition to the goods that are not exempt from duty or bonded as clearly stipulated by laws and regulations, the qualified goods enter the cooperation zone through the "first-line" duty-free, and the goods in other circumstances are bonded. Second, in order to promote the diversified development of Macaos industries, goods with imported materials and parts produced by enterprises in the cooperation zone whose value-added value in the processing of the cooperation zone reaches or exceeds 30% will be exempted from import duties when entering the mainland through the "second-line", and value-added tax and consumption tax in import links will be levied according to regulations. At the same time, duty-free or bonded goods and their processed and finished products sold to individuals in the cooperation zone, and those sold in the Mainland through the "second-line" will be subject to import tax according to regulations. Third, relevant goods from the mainland entering the cooperation zone through the "second-tier" shall be regarded as exports, and VAT and consumption tax shall be refunded according to regulations. Export duties shall be levied on taxable goods involving export duties. Fourth, strengthen supervision. We will strengthen the management of key commodities, handle smuggling and other activities in accordance with the law, and effectively guard against risks.
Compared with the current import tax policy of goods in the cooperation zone, the policy has made the following adjustments: First, from the "first-line" relaxation adjustment to the "first-line" liberalization, expand the subject and the scope of goods enjoying the duty-free or bonded policy, and promote the efficient and convenient flow of "first-line" goods. The second is to optimize and improve the "second-line" control policy, on the basis of the previous policy, increase the value-added processing and tariff-free policy, encourage the cooperation zone to carry out processing and manufacturing, and promote the moderately diversified development of Macaos economy.
Notice on Tax Policy on Personal Baggage and Delivery Items in Hengqin Guangdong-Macao In-depth Cooperation Zone No. 2 (2024)
Issuance Date:2024-01-03
Effective Date:2024-01-03
Guangdong Department of Finance, Guangdong Supervision Bureau of the Ministry of Finance, Guangdong Branch Office of the General Administration of Customs, Gongbei Customs, Guangdong Taxation Bureau of the State Administration of Taxation, Office of Commissioner of the State Administration of Taxation in Guangzhou:
In order to implement the "Overall Plan for the Construction of Hengqin Guangdong-Macao Deep Cooperation Zone", with the consent of The State Council, the tax policy on personal baggage and delivery items in Hengqin Guangdong-Macao Deep Cooperation Zone (hereinafter referred to as the Cooperation Zone) is hereby notified as follows:
1. Hengqin and the Macao Special Administrative Region (hereinafter referred to as Macao) shall be established as the "first line". The Customs shall grant duty-free release to the personal baggage and articles sent or delivered into the cooperation zone through the "frontline", subject to the limit of reasonable quantity for personal use and in conformity with the relevant administrative regulations, except those which are not exempted from duty as expressly stipulated by national laws and administrative regulations. The personal baggage and articles posted and delivered after the duty-free release may be used for normal consumption.
2. The "second line" shall be established between Hengqin and other areas within the customs territory of the Peoples Republic of China (hereinafter referred to as the Mainland). Personal baggage and articles sent and delivered from the cooperation zone into the Mainland through the "second line" shall be regulated and taxed in reasonable quantities for personal use and with reference to the relevant provisions applicable to articles entering the Mainland from Macao; Personal baggage and articles that exceed the reasonable quantity for self-use and enter the mainland through the "second-line" from the cooperation zone shall be subject to the regulation of goods. Where domestic value-added tax and consumption tax have been collected according to regulations, or where import duties, value-added tax and consumption tax have been paid within the cooperation zone, taxes on inbound articles will no longer be collected.
When entering the mainland through the "second tier" from the cooperation zone, the customs will grant duty-free release to passengers (excluding non-resident passengers) carrying articles not exceeding 8,000 yuan (including 8,000 yuan). Non-resident passengers shall continue to be subject to the existing regulations on inbound articles.
3. For passengers who travel between Macao and the Zone several times via the "first line" and between the Zone and the Mainland via the "second line" within a short period of time, the Customs shall release only articles necessary for their journey.
4. Articles obtained by passengers enjoying duty-free access are final commodities for personal use and may not be sold again.
5. Individuals who resell, purchase or smuggle goods into China in violation of the provisions of this circular shall be included in credit records by the Executive Committee of the cooperation zone in conjunction with relevant departments in accordance with laws and regulations; Those acts which constitute smuggling or violation of customs supervision and control provisions shall be dealt with by the Customs and other supervisory authorities in accordance with relevant provisions. If the acts constitute a crime, criminal responsibility shall be investigated according to law.
6. The Executive Committee of the Cooperation Zone shall formulate the relevant administrative measures for this Notice, clarify the source of the articles entering the Mainland through the "second line" and the identification criteria such as tax payment, and strengthen supervision in accordance with its duties.
7. Guangdong Supervision Bureau of the Ministry of Finance, Guangdong Branch Office of the General Administration of Customs and Gongbei Customs, Guangdong Tax Bureau of the State Administration of Taxation, together with relevant departments in the province, shall strengthen the supervision and inspection of the implementation of fiscal and tax policies in the cooperation zone, prevent violations of laws and regulations, and report to the Ministry of Finance, the General Administration of Customs and the General Administration of Taxation in a timely manner.
8. This notice shall be implemented as of the date on which the relevant regulatory facilities of Hengqin Guangdong-Macao In-depth Cooperation Zone pass the acceptance inspection and are officially closed for operation. The Notice of the Ministry of Finance on the Specific Provisions on the Luggage and Articles Carried by Passengers entering Hengqin via the "first-line" and the Mainland via the "second-line" from overseas (Financial Customs Tariff (2013) No. 30) shall be repealed at the same time.
9. For other circumstances not listed in this Notice, existing regulations shall apply.
LINK
https://gss.mof.gov.cn/gzdt/zhengcefabu/202401/t20240104_3925053.htm
Policy interpretation:
The policy is clear, Hengqin and the Macao Special Administrative Region between the "first line", Hengqin and other areas within the Peoples Republic of China set as the "second line". First, in order to facilitate the entry and exit of personnel, articles are allowed to enter the cooperation zone duty-free through the "first-line", subject to their own use and reasonable quantity and in compliance with relevant administrative regulations, except for those items that are not exempt from tax as clearly stipulated by laws and regulations. Second, articles entering the mainland through the "second-tier" should be regulated and taxed according to regulations, and the duty-free limit for passengers (excluding non-resident passengers) carrying articles shall not exceed 8,000 yuan (including 8,000 yuan). Third, supervision should be strengthened. Duty-free goods must not be sold again, and the handling of smuggling and other activities will be strengthened.
Compared with the current tax policy of goods in the cooperation zone, the policy has made the following adjustments: First, the tax is adjusted from the "first-line" to the "first-line" liberalization, to further facilitate the entry and exit of personnel between Qin and Macao, attract Macao residents to employment and entrepreneurship, and promote the talent accumulation in the cooperation zone. The second is to increase the duty-free amount of goods carried by passengers. On the basis of the 5,000 yuan duty-free limit for resident tourists, a certain amount of duty-free quota will be increased, and it will be clear that when tourists (excluding non-resident tourists) enter the mainland through the "second-tier", the duty-free quota for goods carried by passengers will not exceed 8,000 yuan (including 8,000 yuan), so as to further support the development of the cooperation zone.
Announcement No. 75 of 2023 by the General Administration of Taxation of the General Administration of Customs of the Ministry of Ecology and Environment of the Ministry of Finance on Pilot import tax policy measures in conditional Free trade Pilot zones and free trade ports
Issuance Date:2023-12-27
Effective Date:2023-12-27
In order to implement the relevant requirements of the "Several Measures for Promoting Institutional Opening-up by Connecting Conditional Pilot Free Trade Zones and Free Trade Ports with International High Standards" (Guofa [[]2023] No. 9) issued by The State Council, the relevant policies and measures are hereby announced as follows:
I. On temporary exit for repair
(1) The following aircraft and ships (including relevant parts and components) operated by enterprises with independent legal personality registered in the Hainan Free Trade Port shall be exempted from customs duties after temporary exit for repair and transported into the Hainan Free Trade Port, regardless of whether they add value or not. The import value-added tax and consumption tax shall be levied according to regulations. Specifically, they are:
1. Aircraft (including related parts and components) operated by aviation enterprises with Hainan Free Trade Port as the main operation base.
2. Ships operated by shipping companies that register at ports within the Hainan Free Trade Port (including relevant parts and components).
(2) The list of enterprises eligible for the policies and measures shall be determined by the competent departments of transportation, market supervision and maritime affairs of Hainan Province in conjunction with the Department of Finance of Hainan Province, the Department of Ecology and Environment of Hainan Province, Haikou Customs and Hainan Taxation Bureau of the State Administration of Taxation, and dynamically adjusted and notified to Haikou Customs by letter.
(3) tariff-free aircraft and ships (including relevant parts and components) that are transported to Hainan Free Trade Port after temporary exit repair shall only be operated by enterprises that meet the conditions of policies and measures for their own use and subject to customs supervision; Without the approval of the Customs and the payment of import duties, no transfer or other use may be made. Domestic value-added tax and consumption tax shall be levied on the transfer of the said aircraft and ships (including relevant parts and components) according to regulations.
Enterprises that meet the conditions for enjoying policies and measures shall establish an information management system for goods for temporary outbound repair that meets the requirements of customs supervision, and manage and use the goods for temporary outbound repair and return to China in accordance with the requirements of policies and measures and relevant regulations.
(4) Hainan Provincial Ministry of Commerce and Finance, Ministry of Ecology and Environment, General Administration of Customs, State Administration of Taxation, and relevant industry authorities shall formulate supporting management measures, clarify the procedures for determining the list of enterprises that meet the conditions of policies and measures, and enjoy the provisions on registration, operation and supervision of tariff-free aircraft and ships (including relevant parts and components) transported back into Hainan Free Trade Port after temporary exit repair. As well as the disposal standards and punishment measures for violations.
At the same time, relevant departments in Hainan Province should strengthen supervision, prevent and control risks, timely investigate and punish violations through means such as informatization, and strengthen information interconnection among competent departments in the province to share information on the supervision and control of enterprises and related aircraft and ships (including relevant parts and components) that meet the conditions of policies and measures.
(5) The term of "temporary exit" as mentioned in these policies and measures shall be determined by the Customs according to the cargo repair contract submitted by the enterprise and the actual situation. Import tax shall be levied on goods that are transported back into China after the "temporary exit" period in accordance with the general regulations on the administration of taxation of imported goods.
II. Temporary entry for repair
(1) In the special customs supervision area of Hainan Free Trade Port under the "first-line" liberalization and "second-line" control of import and export management system (hereinafter referred to as the pilot area), the goods temporarily permitted by enterprises from overseas to enter the pilot area for repair from the date of implementation of this announcement are exempted from customs duties, import value-added tax and consumption tax; If the goods are no longer transported out of the country and converted into domestic sales, the import formalities shall be completed as required, and import duties, import value-added tax and consumption tax shall be levied according to regulations according to the actual status of the repaired goods for inspection.
(2) These policies and measures are only applicable to Yangpu Bonded Port Area, Haikou Comprehensive Bonded Area, Haikou Airport Comprehensive Bonded Area and other special customs supervision areas approved by The State Council in Hainan Free Trade Port.
(3) The scope of goods to carry out the above repair business includes: 1. Goods in the catalogue of comprehensive bonded area maintenance products formulated by the Ministry of Commerce, the Ministry of Ecology and Environment and the General Administration of Customs; 2. Goods that can carry out bonded repair business according to the "Notice of the Ministry of Commerce and other six units on the Pilot Relaxation of Administrative Measures for some Import and Export Goods in Hainan Free Trade Port" (No.2021); 3. Other goods that are allowed to carry out bonded maintenance within the special supervision area of the customs of Hainan Free Trade Port in accordance with relevant regulations.
Unless permitted by laws, administrative regulations, provisions of The State Council or provisions made by relevant departments under The State Council in accordance with laws and administrative regulations, the repair business of goods prohibited from import and export by the State shall not be carried out in the pilot area, and the disassembly, scrapping and other businesses shall not be carried out by means of repair.
(4) The goods in the above-mentioned catalogue of maintenance products are permitted for domestic sale after repair by the certificate of experience verification, but the goods prohibited from import by the State or restricted from import without permission shall be transported out of the country after repair and shall not be transferred to domestic sale through the "second line"; The old and damaged parts and parts that are replaced by the maintenance goods in the course of repair, as well as the scraps generated in the course of repair, shall not be transferred to the domestic market through the "second-line".
(5) If an enterprise in the pilot area applies to carry out the above repair business, the administrative committee of the special supervision area of the customs where the enterprise is located shall jointly study and determine the list of pilot enterprises together with the commerce, ecological environment and competent customs, and submit it to the Commerce, ecological environment and Haikou Customs departments of Hainan Province for the record.
(6) Enterprises enjoying the policies and measures shall establish an information management system that meets the requirements of customs supervision, which can track the whole process of repair consumption and other information, and conduct special management on repaired goods, damaged parts replaced during repair, scraps generated during repair, and waste materials and parts after repair.
(7) Hainan Provincial Commerce Ministry, the Ministry of Ecology and Environment, the General Administration of Customs, the Ministry of Finance, the State Administration of Taxation and other departments shall formulate supporting supervision plans to clarify the management of inbound repair goods, disposal standards for violations, punishment measures and other contents.
At the same time, the relevant departments of Hainan Province should strengthen supervision, prevention and control risks, timely investigation and punishment of violations through information and other means, and strengthen the interconnection of information between the competent departments in the province, and share information about the supervision of enterprises and repaired goods that meet the conditions of policies and measures.
(8) The goods temporarily entered into the pilot area from overseas for repair shall be bonded, and the customs shall handle the formalities according to the bonded maintenance method and implement supervision.
III. Goods temporarily entered into the territory
(1) For the following goods temporarily entering Shanghai, Guangdong, Tianjin, Fujian, Beijing Pilot Free Trade Zone and Hainan Free Trade Port from overseas, where the taxpayer pays a deposit equivalent to the duty payable to the Customs or provides other guarantees at the time of entry, it may temporarily not pay customs duties, import value-added tax and consumption tax:
1. Professional equipment (including software, instruments, equipment and articles for news reporting or film and TV program production, etc.) necessary for the temporary entry persons who comply with the provisions of Chinese laws to carry out business, trade or professional activities.
2. Goods used for exhibitions or demonstrations.
3. Commercial samples, advertising films and sound recordings.
4. Necessary sporting goods for sports competitions, performances or training.
(2) The goods listed above are only allowed to be used in the pilot areas specified in this policy, and shall not be used for commercial purposes such as selling or leasing during the temporary entry period, and shall be shipped out of the country within 6 months from the date of entry; If it is necessary to extend the time limit for re-export, the taxpayer shall handle the extension formalities with the Customs in accordance with the provisions of the General Administration of Customs.
(3) If the goods listed above are not transported out of the country within the prescribed time limit, the import formalities shall be completed as required, and the Customs shall levy import duties, import value-added tax and consumption tax according to law.
(4) Where security business of customs affairs is involved, it shall be implemented in accordance with the relevant provisions of Customs security.
This announcement shall come into force as of the date of promulgation. The imported goods that have been taxed before the promulgation of the announcement shall no longer be refunded.
LINK
https://gss.mof.gov.cn/gzdt/zhengcefabu/202312/t20231229_3924640.htm
Announcement No. 6 of 2024 of the General Administration of Customs (Announcement on Adjusting and Releasing the Format of Legal Documents Concerning Customs Handling Administrative Reconsideration Cases)
Issuance Date:2024-01-11
Effective Date:2024-01-11
The Administrative Review Law of the Peoples Republic of China (hereinafter referred to as the Administrative Review Law) shall come into force on January 1, 2024. In accordance with the provisions of the Administrative Review Law, the form of legal documents used by the Customs in handling administrative review cases (see the annex) is hereby published.
This announcement shall take effect as of the date of promulgation, and shall be repealed simultaneously by the General Administration of Customs Announcement No. 56 of 2007.
LINK
http://gdfs.customs.gov.cn/customs/302249/302266/302267/5626981/index.html
Announcement of the General Administration of Customs No. 10 of 2024 (Announcement on the Promulgation of the Measures of the Customs of the Peoples Republic of China on Tax Collection and Administration of Value-added Goods Processed for Domestic Sale in Hengqin Guangdong-Macao In-depth Cooperation Zone)
Issuance Date:2024-01-24
Effective Date:2024-01-24
In order to implement the requirements of the Overall Plan for the Construction of Hengqin Guangdong-Macao In-depth Cooperation Zone and support the high-quality development of Hengqin Guangdong-Macao In-depth Cooperation Zone, the Measures of the Customs of the Peoples Republic of China on Tax Collection and Administration of Processed Value-added Goods for Domestic Sale in Hengqin Guangdong-Macao In-depth Cooperation Zone are hereby promulgated.
This is hereby announced.
General Administration of Customs
24 January 2024
Measures of the Customs of the Peoples Republic of China on Tax collection and Administration of processed value-added goods for domestic sale in Hengqin Guangdong-Macao In-depth Cooperation Zone
Article 1 These Measures are formulated in accordance with the Customs Law of the Peoples Republic of China, the Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the Import and Export tax Policy of Goods in the Hengqin Guangdong-Macao Deep Cooperation Zone and the Measures for the Supervision of the Customs of the Peoples Republic of China over the Hengqin Guangdong-Macao Deep Cooperation Zone, in order to implement the Overall Plan for the Construction of Hengqin Guangdong-Macao Deep Cooperation Zone.
Article 2 For the goods produced by enterprises in Hengqin Guangdong-Macao Deep Cooperation Zone (hereinafter referred to as the cooperation Zone) containing imported materials whose value-added value in the cooperation zone reaches or exceeds 30%, the goods entering the mainland from the cooperation zone shall be exempted from import duties, and the import value-added tax and consumption tax shall be levied according to the actual status of inspection (hereinafter referred to as the policy of exempting processing value-added tax).
For the goods carried forward by deep processing in the cooperation zone whose overall value added reaches or exceeds 30% for domestic sale, the policy of VAT exemption for processing value added shall apply.
Article 3 Enterprises subject to the tariff exemption policy for processing value-added goods shall be registered in the cooperation zone and have the status of an independent legal person.
The term "value-added processing reaches or exceeds 30%" as mentioned in these Measures refers to the value-added part of the enterprises in the cooperation zone after manufacturing and processing the goods containing imported materials and components in the cooperation zone, which reaches or exceeds 30% of the total value of the imported materials and components and the materials purchased at home and abroad.
The term "imported materials and parts" as mentioned in these Measures refers to the goods that enter the cooperation zone from abroad without going through the import tax formalities, including the bonded goods that enter the cooperation zone from the special supervision area of the mainland customs, the bonded supervision place and the processing trade enterprises outside the zone. Goods declared for export entering the cooperation zone from the mainland shall be regarded as imported materials and parts.
Article 4 The calculation formula for processing value-added reaching or exceeding 30% is as follows: [[](price of goods exported from the domestic market -Σ price of imported materials -Σ price of imported materials purchased outside the domestic market)/(price of imported materials + price of imported materials purchased outside the domestic market)] ×100%≥30%.
The determination of the relevant prices in the calculation formula shall be carried out in accordance with the relevant provisions of the Measures of the Peoples Republic of China for the Examination and Determination of the Customs Value of Import and Export Goods and the Measures of the Peoples Republic of China for the Examination and Determination of the Customs Value of Bonded Goods for Domestic Sale. Among them:
(1) The price of the goods to be sold outside the Zone shall be determined on the basis of the transaction price when the enterprises in the Zone sell the goods derived from the manufacturing and processing of imported materials and parts outside the Zone;
(2) The price of imported materials and parts from abroad shall be determined on the basis of the transaction price of imported materials and parts by enterprises in the cooperation area, and shall include the transportation and related expenses and insurance fees of the materials and parts before they are unloaded at the import place within the territory. The price of materials and parts declared for export from the mainland into the cooperation zone shall be determined on the basis of the transaction price of the materials and parts, and shall include the transportation of the materials and parts to the cooperation zone and the related costs and insurance premiums;
(3) The price of materials and parts purchased from outside the cooperation zone shall be determined on the basis of the transaction price of materials and parts purchased directly or indirectly from outside the cooperation zone by enterprises in the cooperation zone, and shall include the transportation of such materials and parts to the cooperation zone and the related costs and insurance premiums.
Article 5 The smart port public service platform of the cooperation zone established by the Executive Committee of the cooperation zone (hereinafter referred to as the public service platform) shall meet the requirements of the enterprises in the cooperation zone for filing and processing and value-added related business handling. Through the public service platform, the Customs shall share information such as enterprise filing with relevant departments.
Article 6 Enterprises in the cooperation zone that apply for the first time to enjoy the value-added processing tariff exemption policy shall file with the Customs through the "value-added processing accounting" module of the public service platform, and the filing information includes enterprise information, finished products and materials information, processing technology and so on.
Before the relevant goods are sold out of the cooperation zone, the enterprises in the cooperation zone shall, according to the provisions of the public service platform "processing value-added accounting" module, go through the processing value-added declaration formalities with the Customs. If the value added of the processed value-added goods exceeds 30%, the customs system will automatically generate a confirmation number (hereinafter referred to as the confirmation number) for exemption from import duties for the domestic sales of the processed value-added goods. If there is no change in the domestic sales price of the goods, the price of the materials and the manufacturing and processing technology, the enterprises in the cooperation zone may not apply for the confirmation number repeatedly; If any one of the production conditions such as the domestic sales price of the above goods, the price of materials and parts, and the manufacturing and processing technology changes, it is necessary to apply for the confirmation number in accordance with the regulations.
Enterprises in the cooperation zone shall, through the public service platform, truthfully declare and record the information, the value-added processing of goods sold outside the zone, and be responsible for the authenticity, accuracy and completeness of the information and data independently verified and reported, and bear the corresponding legal responsibilities.
Article 7 An import enterprise shall, on the basis of the confirmation number, go through the import declaration formalities with the Customs and pay the relevant taxes. The requirements for filling out the declaration form are as follows:
The customs of the place of declaration shall fill in "Hengqin Customs (Code: 5795)";
For entry, fill in "Hengqin Customs (Code: 5795)";
The confirmation number composed of "A+ 4-digit customs area code + 2-digit number after the year + 5-digit serial number" shall be filled in and reported in the remarks column from the second confirmation number;
Fill in the "value-added goods including imported materials and parts processing (code: 496)";
Supervision method fill in "General trade (code: 0110)";
Method of tax deduction and exemption fill in "Nature of tax exemption (code: 5)";
Mode of transportation fill in "Comprehensive Pilot Area (code: T)".
Other items filling specifications and related requirements, according to the current relevant regulations.
Article 8 The Customs shall, on the basis of risk analysis, conduct random inspection and examination on tax-related factors such as the proportion of processing value-added, price, classification and origin declared by enterprises in the cooperation zone.
Article 9 The Customs shall implement "one enterprise, one household" management on the enterprises in the cooperation zone subject to the policy of exemption from tariff on processing value-added, and carry out inspection and verification of the enterprises according to law.
Article 10 When goods whose processing value-added value reaches or exceeds 30% are sold outside the zone, they shall not be exempted from import tariff under any of the following circumstances:
(1) bonded imported materials or their processed finished products are involved in tariff quota management, trade remedy measures, suspension of tariff concession obligations, additional tariff measures, and the implementation of additional tariff measures for the imposition of retaliatory tariffs (the implementation of the first and second batch of goods with tariffs imposed on the United States, except within the exclusion period) (hereinafter referred to as the four categories of measures goods);
(2) only after mixing (including watering, dilution, etc.), changing packaging, splitting, combination packaging, sharpening, simple grinding or simple cutting, etc., one or more minor processing or treatment;
(3) Other products for which import duties should be levied according to relevant provisions.
Article 11 Import duties, import value-added tax and consumption tax shall be levied on goods with imported materials and parts produced by enterprises in the cooperation zone whose value-added value is less than 30% after processing in the cooperation zone when entering the mainland from the cooperation zone according to the actual status of application for inspection, and the policy of selective tariff shall not be applied. If the imported materials and parts belong to the four categories of measures, import duties and relevant measures shall be levied according to the corresponding materials and parts, and import value-added tax and consumption tax shall be levied according to the actual inspection status of the goods.
Article 12 The General Administration of Customs shall be responsible for the interpretation of these measures.
Article 13 These Measures shall come into force on the day when the cooperation zone is officially closed and put into operation.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5648659/index.html
Announcement of the General Administration of Customs No. 13 of 2024 (Announcement on Matters related to the implementation of the Guidance Catalogue of Industrial Structure Adjustment (2024 version))
Issuance Date:2024-01-29
Effective Date:2024-02-01
According to Order No. 7 of the National Development and Reform Commission, the Guidance Catalogue for Industrial Structure Adjustment (2024 edition) (hereinafter referred to as the Catalogue (2024 edition)) will come into effect on Feb 1, 2024. The relevant matters in the implementation of Customs are hereby announced as follows:
1. Starting from February 1, 2024, for domestic investment projects that fall within the scope encouraged by the Catalogue (2024 version), the self-use equipment imported within the total investment amount, as well as the technology, accessories and spare parts imported along with the above-mentioned equipment in accordance with the contract, Except for the commodities listed in the Catalogue of Imported Commodities for which Domestic Investment Projects are not exempt from Duty and the Catalogue of Major Technical Equipment and Products for which Import is not exempt from duty, they shall be exempted from duty in accordance with the Notice of The State Council on Adjusting the Tax Policy on Imported Equipment (GuOFa [[]1997] No. 37) and the General Administration of Customs Announcement No. 103 of 2008 and other relevant provisions. VAT on import links shall be levied according to regulations.
2. In the Confirmation of Domestic and foreign-funded Projects Encouraged by the State issued by the competent investment department in accordance with the Catalogue (2024 edition), and the Confirmation Notice of the Application of Encouraged Industrial Policy Items issued by the Customs directly under the direct administration in accordance with the Catalogue, The content of the "Project industrial policy item" or "Project applicable industrial policy item" is the encouraged industrial policy item listed in the "Catalog (2024)" applicable to investment projects (code consists of "PA" and 4 digits); "Project nature" is "Domestic Investment Encouragement Project (M)".
3. For domestic investment projects that have been approved, approved or filed before February 1, 2024 (excluding that date, the same below) (subject to the date of approval, approval or completion of the filing of the project, the same below), if they fall within the scope of encouraged projects in the Catalogue (2024 Edition), If the project unit obtains the "Confirmation Letter of domestic and foreign-funded Projects encouraged by the State" issued by the competent investment department or the "Confirmation Notice of the application of encouraged industrial policy items" issued by the direct customs, it may go through the formalities of tax reduction and exemption verification with the Customs.
For domestic investment projects approved, approved or filed before February 1, 2024, if they do not belong to the encouraged category of the Catalogue (2024 edition), but belong to the encouraged category of the Catalogue for the Guidance of Industrial Structure Adjustment (2019 edition) (hereinafter referred to as the Catalogue (2019 edition)), If the project unit obtains the "Confirmation Letter of Domestic and foreign-funded Projects Encouraged by the State" issued by the investment authority before February 1, 2025, or the "Confirmation Notice of the application of encouraged industrial policy items" issued by the directly under the Customs, it may go through the formalities of tax reduction and exemption examination and confirmation.
4. If the domestic investment project under construction does not belong to the encouraged category of the Catalogue (2019 edition) but belongs to the encouraged category of the Catalogue (2024 edition), the self-use equipment imported by the project and the technology, accessories and spare parts imported with the above equipment in accordance with the contract may enjoy the preferential import tax policy by referring to the provisions of Article 1 of this announcement, but the imported equipment has been taxed. The tax collected shall not be refunded.
This announcement is effective as of February 1, 2024.
This announcement is hereby made.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5658383/index.html
Policy interpretation:
I. Background
On December 27, 2023, Order No. 7 of the National Development and Reform Commission issued the Guidance Catalogue for Industrial Structure Adjustment (2024 Edition) (hereinafter referred to as the "Catalogue (2024 Edition)"), which will come into effect on February 1, 2024. In order to accurately implement the "Catalogue (2024 edition)" and ensure the smooth enjoyment of policies for domestic investment projects, the General Administration of Customs issued the "Announcement on Matters related to the implementation of the Guidance Catalogue for Industrial Structure Adjustment (2024 Edition)" (Announcement No. 13 of the General Administration of Customs 2024).
II. Features of the revision of the Catalogue (2024 Edition)
First, the number of items is reduced, and the direction of encouragement is more concentrated. The Catalogue (2024 edition) has a total of 1,005 items, of which 352 are encouraged, 231 are restricted and 422 are eliminated. Compared with the previous version, the total number of items has been reduced by 473, of which 469 are reduced in the encouraged category, 16 are increased in the restricted category and 20 are reduced in the eliminated category. The decrease in the number of encouraged items is mainly due to the integration of the same type of items, so that the direction of encouragement is more focused, and the overall stability of encouraged items is maintained.
The second is to reflect the new trend of industrial development and new requirements of industry management, and the policy guidance is more clear. Encouraging category added "intelligent manufacturing", "agricultural machinery and equipment", "numerical control machine tools", "network security" and other industry categories and related fields of entries, conducive to industrial optimization and upgrading.
III. The specific content of the preferential import tax policy
Starting from February 1, 2024, for domestic investment projects that fall within the scope encouraged by the Catalogue (2024 version), the self-use equipment imported within the total investment amount, as well as the technology, accessories and spare parts imported with the aforementioned equipment in accordance with the contract, Except for the commodities listed in the Catalogue of Imported Commodities for which Domestic Investment Projects are not exempt from Duty and the Catalogue of Major Technical Equipment and Products for which import is not exempt from duty, they are exempt from duty in accordance with the Notice of The State Council on Adjusting the Tax Policy on Imported Equipment (GuOFa [[]1997] No. 37) and the General Administration of Customs Announcement No. 103 of 2008 and other relevant provisions. VAT on import links shall be levied according to regulations.
IV. Industrial policy entry code shall be applied to encouraged domestic investment projects
After the implementation of the "Catalogue (2024 edition)", the investment authorities in accordance with the catalogue issued by the State to encourage the development of domestic and foreign-funded projects in the confirmation letter, and directly under the Customs confirmed that the total investment of 50 million yuan and above domestic investment projects in accordance with the catalogue issued in accordance with the industrial policy entry confirmation Notice of the application of encouraged industrial policy items, The content of the "Project industrial policy item" or "Project applicable industrial policy item" is the encouraged industrial policy item listed in the "Catalog (2024)" applicable to the relevant investment project (the code consists of "PA" and 4 digits); And "Project nature" is "Domestic Investment Encouragement Project (M)". For example, if a domestic investment project applies to the relevant requirements of Article 2 of Item 1 of the encouraged industrial policy item listed in the Catalogue (2024), the applicable industrial policy item and code are "Cultivated land quality construction: conservation tillage, rapid fertilizer cultivation of newly opened farmland, cultivation of fertile soil layer, cultivated land maintenance management (PA0102)".
V. How to use the Catalogue (2024)
Starting from February 1, 2024, the relevant project units shall fill in the corresponding industry items in accordance with the Catalogue (2024 Edition) when applying to the relevant competent authorities for the encouragement of project confirmation. The relevant competent departments shall confirm whether the domestic investment projects comply with the state encouraged industrial policies in accordance with the catalogue, and issue the "Confirmation of Domestic and foreign-funded Projects Encouraged by the State" and other relevant documents to those that comply.
VI. Transitional measures
For domestic investment projects that have been approved, approved or filed before February 1, 2024 (excluding that date, the same below) (subject to the date of approval, approval or completion of the filing of the project, the same below), they fall within the scope of the encouraged category in the Catalogue (2024 Edition). Where the relevant project units obtain the "Confirmation of domestic and foreign-funded Projects Encouraged by the State" issued by the competent investment department in accordance with the "Catalogue (2024)" or the "Confirmation Notice of the Application of encouraged industrial policy items" issued by the directly under the Customs in accordance with the "Catalogue (2024)", they may go through the examination and confirmation procedures of tax reduction and exemption to the Customs according to the provisions.
In order to maintain the continuity of policies, for the domestic investment projects approved, approved or filed before February 1, 2024, if they do not belong to the encouraged category of the Catalogue (2024), but belong to the encouraged category of the Guidance Catalogue for Industrial Structure Adjustment (2019) (hereinafter referred to as the Catalogue (2019)), The self-use equipment imported within the total amount of investment and the technology, accessories and spare parts imported with the above-mentioned equipment in accordance with the contract can continue to go through the formalities of tariff exemption and VAT collection in import links according to regulations in accordance with relevant provisions. However, the relevant project units shall obtain the "Confirmation Letter of domestic and foreign-funded Projects Encouraged by the State" issued by the competent investment department or the "Confirmation Notice of the Application of encouraged industrial policy items" issued by the directly under the customs (the above documents shall be issued before February 1, 2025, Among them, the "project industrial policy item" or "project applicable industrial policy item" is still filled in according to the relevant items and codes in the "Catalog (2019)" applicable to the project, and the Customs shall handle the examination and confirmation procedures for tax reduction and exemption according to the regulations.
For domestic investment projects under construction that do not belong to the scope of the "Catalogue (2019)" encouraged category, but belong to the scope of the "Catalogue (2024)" encouraged category, the self-use equipment imported by the project and the technology and accessories and spare parts imported with the above equipment in accordance with the contract may enjoy the import tax preferential policy according to the provisions of Article 1 of the Announcement, but the imported equipment has been taxed. The tax collected shall not be refunded.
Announcement of the General Administration of Customs No. 17 of 2024 (Announcement on the Format Text of Legal Documents related to the Revision of the Measures of the Peoples Republic of China on the Administration of Enterprise Credit Registration and Filing in Customs)
Issuance Date:2024-02-02
Effective Date:2024-02-02
According to the Administrative Review Law of the Peoples Republic of China (Order No. 9 of the President of the Peoples Republic of China), The General Administration of Customs has revised the Annex 2, 4, 8, 9, 10, 12, 14, 16 of the General Administration of Customs Announcement No. 86 of 2021 (Announcement on the publication of the format text of legal instruments involved in the "Measures for the Administration of the Registration and Filing of Enterprise Credit in the Customs of the Peoples Republic of China"). The revised format text of legal instruments is detailed in the annex.
This announcement shall be implemented from the date of promulgation, and Annex 2, 4, 8, 9, 10, 12, 14, 16 of General Administration of Customs Announcement No. 86 of 2021 shall be repealed at the same time.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5674440/index.html
Announcement No. 18 of 2024 of the General Administration of Customs (Announcement on the Release of the Measures of the Customs of the Peoples Republic of China on the Administration of Duty-Free Import of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone)
Issuance Date:2024-02-06
Effective Date:2024-02-06
In order to implement the General Plan for the Construction of Hengqin Guangdong-Macao In-depth Cooperation Zone, the General Administration of Customs formulated the Measures of the Customs of the Peoples Republic of China for the Administration of Duty-Free Import of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone and hereby promulgate them.
It is hereby announced.
General Administration of Customs
February 6, 2024
Measures of the Customs of the Peoples Republic of China for the Administration of Duty-free Import of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone
Article 1 In order to implement the Overall Plan for the Construction of Hengqin Guangdong-Macao In-depth Cooperation Zone, These Measures are formulated in accordance with the Customs Law of the Peoples Republic of China, the Regulations of the Peoples Republic of China on Import and Export Tariff and other relevant laws and administrative regulations, and the Notice of the Ministry of Finance, General Administration of Customs and State Administration of Taxation on Import and Export Tax Policy of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone (Fiscal Tariff No. 2024) 1, hereinafter referred to as the "Notice") and other relevant provisions.
Article 2 Import duty, import value-added tax and consumption tax (hereinafter referred to as import duty exemption policy) shall be exempted for the machinery, equipment and infrastructure materials for self-use imported through the open ports between Hengqin Guangdong-Macao In-depth Cooperation Zone (hereinafter referred to as the Cooperation Zone) and Macao Special Administrative Region of the Peoples Republic of China (hereinafter referred to as the Macao Special Administrative Region).
Article 3 The term "duty-free import entities" as mentioned in these Measures refers to the enterprises registered in the cooperation zone and with independent legal personality, the administrative organs, institutions and statutory institutions in the cooperation zone, as well as the social organizations and private non-enterprise units registered in the cooperation zone. The list of duty-free import entities shall be determined and dynamically adjusted by the Executive Committee of Hengqin Guangdong-Macao In-depth Cooperation Zone (hereinafter referred to as the Executive Committee of the Cooperation Zone) in conjunction with Gongbei Customs and other relevant departments.
The term "machinery and equipment for self-use" as mentioned in these Measures refers to the machinery and equipment (excluding transportation equipment such as aircraft, automobiles, ships and yachts), molds and spare parts used for the maintenance of the above commodities imported by duty-free entities, including the commodities under the tax heading 9508 of Chapter 84, 85 and 90 of the Import and Export Tariff of the Peoples Republic of China (2023). Except the commodities included in the list of commodities not exempted from duty in the annex to the Notice; Materials for self-use of capital construction as mentioned in these Measures do not include interior decoration and decoration materials.
The four categories of measures mentioned in Article 5 of the Notice do not apply to the import duty-free policy.
Article 4 Machinery, equipment and capital construction materials (hereinafter referred to as "duty-free goods") that are within the scope of duty-free commodities imported by duty-free importers shall be used by the duty-free importers for their own use and are required by the tax-free importers to engage in production and operation, carry out business, implement capital construction projects or perform duties according to law.
Article 5 The Customs shall carry out electronic ledger management on the duty-free goods. Among them, the self-use machinery and equipment shall be managed by the main body of duty-free import, and the self-use capital construction materials shall be managed by the project.
Article 6 The subject of duty-free import shall register the unified social credit code, business scope and other information of the subject of duty-free import through the "Hengqin Guangdong-Macao Deep Cooperation Zone Smart Port Public Service Platform" (hereinafter referred to as the public service platform) before the first declaration of import duty-free goods.
Article 7 Before declaring the import of duty-free goods, the duty-free import entity shall, through the public service platform, put on record with the Customs the commodity name, commodity number, specifications and models, price, origin and import quantity of machinery and equipment or infrastructure materials and other commodity information and related explanatory materials, and establish the account of the duty-free goods. Among them, in addition to the above-mentioned commodity information and explanatory materials, construction materials shall also submit the construction license or other certification materials issued by the Executive Committee of the cooperation zone when approving the infrastructure project.
For incomplete information on record, the customs shall inform the duty-free import subject to make corrections through the system; Where the registered commodities do not fall within the scope of tax exemption, the Customs shall not make a record and inform the subject of duty-free import through the system. Where the registered information such as the name of commodity, commodity number, specification and model, place of origin and quantity of import of the duty-free goods in the ledger changes, the subject of duty-free import shall go through the relevant information change procedures through the public service platform before the declaration of import of the goods.
The duty-free goods declared for import by a duty-free import entity shall not exceed the scope and quantity of commodities recorded in the ledger.
Article 8 Before declaring the import of duty-free goods, the subject of duty-free import shall fill in the verification list of duty-free goods through the public service platform (hereinafter referred to as the verification list) and transmit it to the customs information management system. Where the relevant contents of the exempt import subject and imported commodity in the verification list are consistent with the information on record, the Customs shall confirm it.
Article 9 When importing duty-free goods, the subject of duty-free import shall use the record list of imported goods to declare, and the "Customs of declaration place" and "Customs of entry" shall be filled in and reported as Hengqin Customs (code: 5795); The "nature of tax exemption" shall be completed as "Hengqin Guangdong-Macao Deep Cooperation Zone self-use equipment" (code: 481, referred to as "Hengqin Cooperation Zone self-use equipment") and "Hengqin Guangdong-Macao Deep Cooperation Zone infrastructure materials" (code: 482, referred to as "Hengqin Cooperation Zone infrastructure materials") respectively; "Consumer use unit" fill in the name of the subject of duty-free import.
The contents of the other columns in the record list of imported goods shall be consistent with the contents of the relevant columns in the corresponding verification list confirmed by the Customs.
Article 10 The duty-free goods are only for the self-use of the duty-free import subject in the cooperation zone and shall be subject to customs control in accordance with law. Among them, capital construction materials are only used for the corresponding capital construction projects for the record.
Unless otherwise stipulated by the General Administration of Customs, the period of customs supervision for duty-free goods imported from ports open to the outside world between the cooperation zone and the Macao Special Administrative Region shall be 3 years, counted from the date of release of the goods for import. Upon the expiration of the period of customs supervision, subsequent administration shall no longer be carried out according to the duty-free goods.
Article 11 Within the term of customs supervision, where the subject of duty-free import applies for early release of supervision, it shall pay the tax in arrearage in accordance with the relevant provisions.
The customs value of the back duty shall be based on the customs value of the goods when they were originally imported from the ports open to foreign countries between the cooperation zone and the Macao Special Administrative Region, and shall be depreciated in accordance with the proportion of the time when the goods have entered the cooperation zone to the period of customs supervision. The calculation formula is as follows:
Customs value of VAT = Customs value of duty-free goods at the time of import from the port open to outside world between the cooperation zone and the Macao SAR × [[]1- Time when the duty-free goods have entered the cooperation zone/(supervision period ×12)].
The time when the duty-free goods have entered the cooperation zone shall be calculated on a monthly basis starting from the date of release of the goods. If the period is less than 1 month but more than 15 days, it shall be counted as 1 month; If the period is less than 15 days, it shall not be counted.
Article 12 Within the period of customs supervision, the subject of duty-free import shall independently check and report to the Customs the consumption of capital construction materials (excluding reusable materials) imported duty-free for one month by filling in and checking the list before the fifth working day of each month, and the Customs shall check and deduct the account of capital construction materials according to the data declared by the subject of duty-free import.
The subject of duty-free import shall be responsible for the authenticity and accuracy of the consumption of capital construction materials independently verified and reported, and bear the corresponding legal responsibility.
Within the period of customs supervision, the construction materials that have been used after verification and approval by the Customs will no longer be subject to follow-up management as duty-free goods, and there is no need to pay back taxes.
Article 13 Within the customs supervision period, the subject of duty-free import shall submit a report on the use of duty-free goods in the previous year to the Customs through the public service platform before June 30 (inclusive) of each year.
Article 14 Within the period of customs supervision and control, where the subject of duty-free import transfers the duty-free goods within the zone, the following provisions shall apply:
(1) In the case of transferring duty-free goods to other duty-free import entities in the zone, the inward and outward duty-free import entities shall fill out the lists for verification respectively. The period of supervision of the duty-free goods shall be counted continuously, and the follow-up supervision of the duty-free goods shall continue within the remaining period of supervision, and there is no need to pay back taxes.
(2) Where the duty-free goods are transferred to other entities other than the duty-free import entities in the zone, the duty-free import entities that transfer the duty-free goods out of the zone shall fill in the list for verification and pay the corresponding taxes in accordance with the relevant provisions on the import of duty-free goods, and the calculation of the customs value of the supplementary taxes shall be handled in accordance with the relevant provisions of Article 11 of these Measures for early release of supervision. After the payment of the tax, the follow-up management shall not be carried out according to the duty-free goods.
Article 15 Where duty-free import entities sell duty-free goods within the period of customs supervision to individuals, they shall first go through the customs formalities in accordance with the relevant provisions of import goods, and pay import duties, import value-added tax and consumption tax according to the actual status of application for inspection, and no longer carry out follow-up management as duty-free goods after paying taxes.
Article 16 Within the period of customs supervision, where a duty-free import entity needs to mortgage the duty-free goods to a domestic bank or non-bank financial institution for loans, it shall apply to the Customs through the public service platform in advance, and provide a tax guarantee recognized by the Customs. After Customs examination and approval, it may mortgage the loans in accordance with the provisions.
The duty-free import entity shall not use the duty-free goods as mortgage for loans to natural persons, legal persons or organizations without legal personality other than banks or non-bank financial institutions.
Article 17 Within the period of customs control, a duty-free import entity that transfers the goods for other purposes shall file an application with the Customs in advance, and may, after examination and approval by the Customs, transfer the goods for other purposes in accordance with the subject and purpose approved by the Customs.
Unless otherwise provided by the General Administration of Customs, where duty-free goods are diverted for other uses in accordance with the provisions of the first paragraph of this article, the subject of duty-free import shall pay the corresponding tax in advance according to the time of diversion. Where the time of diversion for other uses cannot be determined, a tax guarantee shall be provided, and the amount of tax guarantee shall not exceed the maximum total amount of tax that may be required to be paid in arrearage for the remaining years of supervision of the duty-free goods.
Where the subject of duty-free import transfers the goods for other uses and needs to pay back tax, the customs value of the goods shall be based on the customs value of the goods at the time of importation from the port open to outside countries between the cooperation zone and the Macao Special Administrative Region, and shall be depreciated in accordance with the proportion between the time for which the tax needs to be paid and the period of supervision. The calculation formula is as follows:
The customs value of the back duty = the customs value at the time of import from the port open to outside world between the cooperation zone and the Macao SAR × [[]Time for the back duty to be paid/(years of supervision ×365)].
The time required to pay the back tax in the above calculation formula is the actual time when the duty-free goods are used for other purposes, which is calculated on a daily basis. If the actual use is less than 8 hours or more than 8 hours per day, it is calculated on a daily basis.
Article 18 Within the period of customs supervision, where the duty-free import entity needs to return or export the duty-free goods abroad, it shall fill in the list of verification and registration through the public service platform, and complete the formalities of returning or exporting the goods abroad after examination and approval by the Customs.
The Customs control over the duty-free goods shall be lifted from the date of their return to or export, and the Customs shall no longer levy the relevant taxes.
Article 19 Within the period of customs control, duty-free goods entering other areas within the territory of the Peoples Republic of China from the cooperation zone (hereinafter referred to as "outside the territory") shall go through import formalities in accordance with the relevant provisions on import goods, among which:
(1) The duty-free goods are sold outside the domestic area to import entities outside the domestic area that enjoy the same preferential treatment for importing the same goods, the internal duty-free import entities fill in the declaration list, and the internal duty-free import entities outside the domestic area enjoying the relevant preferential import tax policies shall go through the examination and confirmation of tax reduction and exemption and import declaration procedures in accordance with the relevant provisions of the administrative Measures on tax reduction and exemption of import and export goods. The period of supervision of duty-free goods shall be calculated continuously.
(2) Where duty-free goods are sold inside or outside the territory to domestic import entities that do not enjoy preferential import tax policies or import the same goods that do not enjoy the same preferential duty-free treatment, the corresponding tax shall be paid in accordance with the relevant provisions of Article 11 of these Measures for the early release of supervision, and the subsequent management shall not be carried out according to the tax-free goods after the tax is paid.
(3) For the duty-free goods whose supervisory term has expired or whose customs duties, import value-added tax and consumption tax have been paid in the cooperation zone, import tax will no longer be levied when they enter the domestic and foreign areas from the cooperation zone.
Article 20 Where, during the period of customs supervision, a duty-free import entity is divided, merged or other changes, and terminates due to dissolution, bankruptcy or other legal reasons, the relevant provisions of the Measures for the Administration of tax reduction and exemption of Import and export goods in which the applicant for tax reduction and exemption has undergone major changes shall be implemented.
Article 21 Except in special circumstances, where the subject of duty-free import applies for the formalities such as mortgage of the loan for the duty-free goods, diversion for other purposes or return for export, the competent customs shall, within 10 working days from the date of acceptance of the application, make a decision on whether to agree or not.
Article 22 The Customs shall inspect and verify the use of duty-free goods by duty-free import entities in accordance with the Customs Law of the Peoples Republic of China, the Regulations of the Peoples Republic of China on Customs Inspection and other relevant provisions.
Article 23 Where the goods declared for export enter the cooperation zone from outside the domestic zone and meet the requirements of Article 3 of these Measures and Article 4 for personal use, the duty-free import subject within the zone shall fill in the list of declaration and verification through the public service platform, and the export subject outside the domestic zone shall fill in the export declaration form according to the regulations. After the relevant goods enter the zone, the duty-free administration shall be carried out in accordance with these measures.
Article 24 Where the duty-free goods involve the administration of license certificates, they shall be implemented in accordance with the relevant provisions of the State on the administration of license certificates in the cooperation zone.
Article 25 The General Administration of Customs shall be responsible for the interpretation of these measures.
Article 26 These Measures shall come into force on the day when the cooperation zone is officially closed and put into operation.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5678597/index.html
Policy interpretation:
Q: What is the background of the Measures?
A: On January 4, 2024, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the Notice on the Import and Export Tax Policy of Goods in Hengqin Guangdong-Macao In-depth Cooperation Zone (Fiscal Tariff (2024) No. 1, hereinafter referred to as the Notice). It is clear that the machinery, equipment (excluding aircraft, automobiles, ships and yachts and other transportation equipment), molds and spare parts and infrastructure materials (excluding interior decoration and decoration materials) imported by the duty-free import subject of Hengqin Guangdong-Macao Deep Cooperation Zone are exempt from import duties, import value-added tax and consumption tax. In order to standardize the management and ensure the effective implementation of the policy, the General Administration of Customs has formulated the Measures.
Q: Which entities can enjoy the tax exemption policy?
A: The subjects of duty-free import in the zone are enterprises registered in the zone with independent legal personality, administrative organs, public institutions and statutory bodies in the zone, as well as social organizations and private non-enterprise units registered in the zone.
The specific list of duty-free import subjects shall be determined and dynamically adjusted by the Executive Committee of Hengqin Guangdong-Macao In-depth Cooperation Zone (hereinafter referred to as the Executive Committee of the Cooperation Zone) in conjunction with Gongbei Customs and other relevant departments.
Q: Which goods are covered by the duty-free zone?
A: Machinery, equipment for self-use (excluding transportation equipment such as aircraft, automobiles, ships and yachts), molds and spare parts used in the maintenance of the above commodities as mentioned in the Measures, including the commodities under the Import and Export Tariff of the Peoples Republic of China (2023) in Chapters 84, 85 and 90, and the commodities under tax heading 9508 in Chapter 95, Except the commodities included in the list of commodities not exempted from duty in the Annex to the Notice.
Materials for self-use in capital construction mentioned in the Measures do not include materials for interior decoration and decoration.
The four categories of measures mentioned in Article 5 of the Notice do not apply to the import duty-free policy.
Q: What information system does the duty-free import entity handle its business through?
A: The duty-free import subject handles the establishment and change of the account of duty-free goods through the smart port public service platform of the cooperation zone (hereinafter referred to as the public service platform), the transfer to other subjects, the sale to individuals, the early release of supervision, loan mortgage and other businesses; And handle customs clearance procedures for duty-free goods through the Single Window of China International Trade.
Q: How can the subject of duty-free import establish a ledger of duty-free goods?
A: In order to ensure convenient customs clearance, the Measures clearly implement electronic ledger management for duty-free goods in the cooperation zone.
Before declaring the import of duty-free goods, the subject of duty-free import shall, through the public service platform, file with the Customs the commodity name, commodity number, specification model, price, origin, import quantity and other commodity information and related explanatory materials of the machinery and equipment or infrastructure materials, and establish the ledger of duty-free goods. Among them, in addition to the above-mentioned commodity information and explanatory materials for infrastructure construction materials, the duty-free import entity shall also submit the construction license or other certification materials issued by the Executive Committee of the cooperation zone when approving the infrastructure project.
Q: What is the purpose of the duty-free verification list?
A: In order to reduce the burden of tax exempt subjects, accurately record the changes of the account of tax free goods, use the list of tax free verification in the cooperation zone, handle the business of carry-over in the tax free goods zone, audit and report of infrastructure materials, and complete the management operations of the account, such as incoming and disbursement.
Q: How to fill in the record list of imported goods when importing duty-free goods?
A: The duty-free import subject uses the entry goods record list to declare the import duty-free goods, and the "Customs of declaration" and "entry customs" are filled in as Hengqin Customs (code: 5795); According to the account type "Nature of levy and exemption", it is "self-use equipment of Hengqin Guangdong-Macao Deep Cooperation Zone" (code: 481) or "Infrastructure materials of Hengqin Guangdong-Macao Deep Cooperation Zone" (code: 482); "Consumer use unit" fill in the name of the subject of duty-free import. The contents of the other columns in the record list of imported goods shall be consistent with the contents of the relevant columns in the corresponding verification list confirmed by the Customs.
Q: Can duty-free goods be transferred to other entities in the zone within the period of customs supervision?
A: Yes. Within the period of customs supervision, the subject of duty-free import transfers duty-free goods within the zone, according to the following provisions:
1. If the duty-free goods are transferred to other duty-free import entities in the zone, the transfer and transfer of the duty-free import entities shall fill in the verification list respectively. The supervision period of the duty-free goods shall be continuously calculated, and the follow-up supervision of the duty-free goods shall continue within the remaining supervision period, and there is no need to pay back taxes.
2. If the duty-free goods are transferred to other entities other than the duty-free import entities in the zone, the duty-free import entities that transfer the duty-free goods out of the zone shall fill in the list for verification and pay the corresponding taxes in accordance with the relevant provisions on import duty-free goods, and the calculation of the customs value of the tax shall be handled in accordance with the relevant provisions of Article 11 of the Measures for early release of supervision, and the follow-up management shall not be carried out according to the duty-free goods after the payment of the tax.
Q: Within the period of customs supervision, do the used infrastructure materials still need to be subject to follow-up management as duty-free goods?
A: The Measures make it clear that within the customs supervision period, the infrastructure materials (excluding reusable materials) that have been examined and reported for consumption will no longer be subject to follow-up management as duty-free goods after customs examination and approval, and there is no need to pay back taxes.
Q: What are the four types of measure goods?
A: The goods under the four categories of measures mentioned in the Notice refer to the goods imported through the "front-line" that involve the implementation of tariff quota management, trade remedy measures, suspension of tariff concession obligations, additional tariff measures, and implementation of additional tariff measures for the purpose of levying retaliatory tariffs (excluding the first and second batch of goods subject to additional tariffs on the US, and within the exclusion period).
Decision of the General Administration of Customs on Repealing Some Regulations (Order 264 of the General Administration of Customs)
Issuance Date:2024-01-22
Effective Date:2024-01-22
In light of the actual work, it is hereby decided to repeal the Interim Provisions of the Customs of the Peoples Republic of China on Handling Appeals Cases promulgated by Order No. 120 of the General Administration of Customs on November 30, 2004 and amended by Order No. 198 of the General Administration of Customs on November 26, 2010; On December 13, 2001, the General Administration of Customs order No. 90 announced, according to the General Administration of Customs order No. 198 modified on November 26, 2010, the "Peoples Republic of China Customs on the implementation of the" Interim Measures for Poverty Alleviation, charitable donations of materials exempted from Import tax "; Promulgated by the General Administration of Customs No. 178 on December 26, 2008, according to the General Administration of Customs No. 203 amended by the General Administration of Customs on October 19, 2011, the Measures for the Administration of Origin of Import and Export Goods under the Free Trade Agreement between the Government of the Peoples Republic of China and the Government of the Republic of Singapore; The Interim Provisions of the Customs Inspection of the Peoples Republic of China promulgated by the General Administration of Customs Order No. 49 on August 29, 1994.
This Decision shall come into force as of the date of promulgation.
LINK
http://www.customs.gov.cn/customs/302249/2480148/5646322/index.html
Provisions of the Customs of the Peoples Republic of China on Procedures for Handling Administrative Reconsideration Cases (Order No. 265 of the General Administration of Customs)
Issuance Date:2024-01-22
Effective Date:2024-03-01
Chapter I General rules
Article 1 These Provisions are formulated in accordance with the provisions of the Administrative Review Law of the Peoples Republic of China (hereinafter referred to as the Administrative Review Law) and the Customs Law of the Peoples Republic of China in order to standardize the administrative review of the Customs, supervise and guarantee the Customs to exercise its functions and powers according to law, play its role as the main channel for resolving administrative disputes through administrative review, and promote the construction of the rule of law of the Customs.
Article 2 The work of Customs administrative reconsideration shall adhere to the leadership of the Communist Party of China.
In performing its duties of administrative review, the Customs administrative review organ shall follow the principles of legality, fairness, openness, efficiency, convenience and for the people, insist on correcting any errors and ensure the correct implementation of laws and administrative regulations.
Article 3 The General Administration of Customs and the Customs directly under it shall be the Customs administrative review organs and perform the duties of administrative review in accordance with these Provisions. The General Administration of Customs and the institutions directly under the Customs responsible for the work of rule of law are Customs administrative reconsideration organs, which handle administrative reconsideration matters in accordance with these Provisions. The Customs administrative review organs shall also organize the handling of administrative response matters of the Customs at the same level.
The customs administrative review organs at higher levels shall guide and supervise the administrative review work of the Customs administrative review organs at lower levels.
Article 4 The customs administrative review organs at all levels shall ensure that the staffing of the Customs administrative review organs is compatible with the tasks they undertake. The places for handling cases, such as reception, examination, hearing, mediation, preservation of case files, etc. required for Customs administrative review work and the related facilities and equipment shall be guaranteed by the Customs at all levels. The funds required for the work of Customs administrative reconsideration shall be included in the budgets of the customs at all levels.
Customs administrative review organs shall conduct professional training for administrative review personnel and improve their professional quality.
The Customs administrative review organ shall commend and reward the units and individuals that have made outstanding achievements in the work of administrative review in accordance with relevant provisions.
Chapter II Application for administrative reconsideration
Article 5 If any citizen, legal person or other organization considers that the normative document on which the Customs administrative act is based is illegal, he or she may, when applying for administrative reconsideration of the administrative act, file an application for review of the normative document.
The normative documents listed in the preceding paragraph do not contain any laws, regulations or rules.
Article 6 Participants in administrative reconsideration include the applicant, the respondent, the third party and the entrusted agent.
Where a third party participates in administrative reconsideration, the Customs administrative reconsideration organ shall issue a Notice of the Third Party Participating in Administrative Reconsideration and serve it on the party concerned.
Where an agent is entrusted to participate in the administrative review, a power of attorney and identity documents of the principal and the principal shall be submitted to the Customs administrative review institution. If an applicant or a third party changes or rescinds the authority of an agent, it shall notify the Customs administrative review body in writing.
Article 7 Where a citizen, a legal person or any other organization considers that a Customs administrative act infringes upon his lawful rights and interests, he may file an application for administrative review within 60 days from the date on which he became or should have become aware of the administrative act; Except where the time limit for application prescribed by law exceeds 60 days.
Where the applicant delays the statutory application period due to force majeure or other justifiable reasons, the application period shall continue to be counted from the date on which the obstacle is removed.
Where the Customs fails to inform the citizen, legal person or other organization of the right to apply for administrative review, the administrative review organ and the time limit for application when taking an administrative act, the time limit for application shall be counted from the date on which the citizen, legal person or other organization knows or should know the right to apply for administrative review, the administrative review organ and the time limit for application. However, the maximum period shall not exceed one year from the date on which the contents of the administrative act are known or should be known.
Article 8 Where citizens, legal persons or other organizations believe that the Customs has not performed its statutory duties according to law, the time limit for applying for administrative reconsideration shall be calculated in accordance with the following provisions:
(1) If the time limit for the performance of duties is prescribed by laws, administrative regulations, customs rules and normative documents, it shall be calculated from the date of expiration of the time limit for the performance of duties;
(2) If there is no prescribed time limit for the performance of duties, it shall be counted from the day after the expiration of 60 days after the Customs receives an application from a citizen, a legal person or any other organization for the performance of duties.
Article 9 An applicant may apply in writing for administrative review; If there is difficulty in applying in writing, an applicant may also apply orally.
In case of a written application, an application for administrative reconsideration may be submitted by mail or through the Internet channels designated by the customs administrative reconsideration organ, or it may be submitted in person. If an applicant submits a written application for administrative reconsideration by mail, the words "administrative reconsideration" shall be marked on the envelope.
Where an oral application is made, the Customs administrative reconsideration organ shall make a Record of the Application for Administrative Reconsideration on the spot and submit it to the applicant for checking or reading to the applicant, and have it signed or stamped for confirmation.
Article 10 The application for administrative reconsideration shall contain the following contents:
(1) the name, address and contact information of the applicant;
(2) the name and address of the respondent of the application;
(3) the request for administrative reconsideration;
(4) the main facts and reasons;
(5) the date of filing the application for administrative reconsideration.
The application for administrative reconsideration shall be signed or sealed by the applicant or the legal representative of the applicant, and identity documents shall be submitted.
Article 11 Under any of the following circumstances, the applicant shall first apply to the Customs for administrative reconsideration, and if he is not satisfied with the decision of the Customs administrative reconsideration, he may bring an administrative suit before the peoples court in accordance with law:
(1) refusal to accept the decision on administrative penalty made by the Customs on the spot;
(2) it is considered that the Customs has failed to perform its statutory duties;
(3) refusal by the Customs to disclose government information when applying for disclosure;
(4) disputes over tax payment arise with the Customs;
(5) Other circumstances in which an application for administrative reconsideration to the Customs shall be filed first in accordance with laws and administrative regulations.
In the circumstances provided for in the preceding paragraph, the Customs shall, when taking an administrative act, inform citizens, legal persons or other organizations to first apply to the Customs administrative reconsideration organ for administrative reconsideration.
Article 12 If a Customs administrative act is not accepted, an application for administrative review shall be filed with the Customs at the next higher level above the customs that has undertaken the administrative act.
If the party is not satisfied with the administrative act undertaken by the General Administration of Customs, an application for administrative review shall be filed with the General Administration of Customs.
Chapter III Acceptance of administrative reconsideration
Article 13 The Customs administrative reconsideration organ shall conduct an examination within five days from the date of receipt of the application for administrative reconsideration.
Where the acceptance conditions stipulated in the Administrative Reconsideration Law are met, the Customs Administrative reconsideration organ shall accept the application and issue the Notice of Acceptance of the Application for Administrative Reconsideration and the Notice of Reply to the Administrative Reconsideration to serve the applicant and the respondent respectively.
For those that do not meet the conditions for acceptance, the Customs administrative reconsideration organ shall not accept the application, make and issue the Decision of Administrative Reconsideration Application not to accept, and serve on the applicant.
The Customs administrative reconsideration organ shall, within the time limit for examination, make a decision on acceptance, and the date of acceptance shall be the date of acceptance. Where the time limit for examination of an application for administrative reconsideration expires and the Customs administrative reconsideration organ does not make a decision to reject the application, it shall be deemed to have been accepted on the date of expiration of the time limit for examination.
Article 14 Where the application materials for administrative reconsideration are not complete or the expression is unclear, it is impossible to judge whether the application for administrative reconsideration meets the conditions for acceptance, and the Customs administrative reconsideration organ shall notify the applicant in writing within five days from the date of receiving the application for administrative reconsideration. The notice of correction shall specify in one time the matters requiring correction and the time limit.
The applicant shall, within 10 days from the date of receipt of the notice of rectification, submit the materials for rectification to the Customs administrative reconsideration organ. If the rectification cannot be made within the prescribed time limit for justifiable reasons, the Customs administrative reconsideration organ may extend the reasonable time limit for rectification. If the applicant fails to make the rectification within the time limit without justifiable reasons, it shall be deemed to have abandoned the application for administrative reconsideration and shall be put on record.
Upon receipt of the correction materials, the Customs administrative reconsideration organ shall handle the matter in accordance with Article 13 of these provisions.
Article 15 Where an application for administrative reconsideration is not accepted by the decision on administrative punishment made by the Customs on the spot or on the basis of the illegal facts recorded by the electronic technical monitoring equipment, an application for administrative reconsideration may be submitted by the Customs that made the decision on administrative punishment.
After receiving the application for administrative review, the customs that has made the decision on administrative penalty shall make a record and handle it in time; If it considers it necessary to maintain the decision on administrative penalty, it shall, within five days from the date of receipt of the application for administrative reconsideration, transfer it to the Customs administrative reconsideration organ.
Article 16 Where the applicant files an application for administrative reconsideration in accordance with law, and the Customs directly under the Customs does not accept or reject the application without justifiable reasons or fails to reply within the time limit for administrative reconsideration after acceptance, the General Administration of Customs shall order correction according to the application of the applicant or in accordance with its functions and powers. When necessary, the General Administration of Customs may directly accept the application.
Chapter IV Trial of administrative reconsideration cases
Article 17 The Customs administrative reconsideration organ shall, in accordance with the provisions of the Administrative Reconsideration Law, try administrative reconsideration cases through ordinary procedures or summary procedures. The Customs administrative review organ shall designate administrative review personnel to handle administrative review cases.
Article 18 The Customs administrative reconsideration organ shall, within seven days from the date of accepting the application for administrative reconsideration, send the copy of the application for administrative reconsideration or the copy of the record of the application for administrative reconsideration as well as the evidence submitted by the applicant and the copy of other relevant materials to the respondent. The respondent shall, within 10 days from the date of receiving the copy of the application for administrative reconsideration or the copy of the record of the application for administrative reconsideration, submit a written reply.
Article 19 The respondent undertaking the administrative act or department shall organize the reply to the administrative reconsideration, and submit the Reply to the Administrative Reconsideration to the Customs Administrative reconsideration body after review by the legal and regulatory department at the same level, and submit the evidence, basis and other relevant materials for the administrative act. However, the General Administration of Customs at the level of administrative reconsideration cases of the "Reply to Administrative reconsideration" need not be reviewed by the regulatory department.
The Reply to Administrative Reconsideration shall contain the following contents:
(1) Name and address of the respondent, name and position of the legal representative;
(2) the facts, evidence, reasons and legal basis for the administrative act undertaken by the respondent of the application;
(3) to comprehensively defend and provide evidence against the applicants request for administrative reconsideration, facts and reasons;
(4) handling suggestions;
(5) the date of the reply.
The Reply to Administrative Reconsideration submitted by the respondent shall be stamped with the seal of the respondent, and the relevant evidence, basis and other relevant materials submitted shall be bound into volumes in accordance with the relevant provisions.
Article 20 The Customs administrative reconsideration organ shall provide convenience for the applicant, the third party and their entrusted agents to consult and copy the relevant materials of administrative reconsideration, and shall set up a special reception room for administrative reconsideration or a case file review room, equipped with corresponding monitoring equipment.
The applicant, the third party and their entrusted agents shall not alter, destroy, change or add the materials consulted or reproduced.
Article 21 In the course of investigation and collection of evidence, the Customs administrative review body shall have at least two persons for administrative review and shall present their certificates. The investigation and collection of evidence shall be recorded.
Article 22 During the period of administrative reconsideration, where the Customs administrative reconsideration organ decides to suspend the administrative reconsideration according to Article 39 of the Administrative Reconsideration Law, it shall issue a Decision on the suspension of Administrative Reconsideration and serve it on the parties. After the reasons for the suspension of administrative reconsideration are eliminated, the trial of the administrative reconsideration case shall be resumed in a timely manner, and the Notice of the resumption of the trial of Administrative Reconsideration shall be issued and served on the parties.
During the period of administrative reconsideration, if the Customs administrative reconsideration organ decides to terminate the administrative reconsideration according to Article 41 of the Administrative Reconsideration Law, it shall issue a Written Decision on the termination of Administrative Reconsideration and serve it on the parties.
During the period of administrative reconsideration, the Customs administrative act does not stop execution, but if the Customs administrative reconsideration organ decides to stop execution according to the provisions of Article 42 of the Administrative Reconsideration Law, it shall issue a Written Decision on the Suspension of Administrative Act and serve it on the parties.
Article 23 In hearing administrative reconsideration cases, the Customs shall listen to the opinions of the parties in person or through the Internet, telephone, etc., and record the opinions listened to, which shall be signed by two or more administrative reconsideration personnel. If the opinions cannot be heard due to the reasons of the parties concerned, the case may be heard in writing, and the situation shall be recorded and signed by two or more administrative review personnel.
Article 24 Where the Customs administrative reconsideration body decides to hold a hearing, a Notice of Administrative Reconsideration Hearing shall be issued five days before the hearing, and the parties shall be notified of the time, place and matters to be heard of the hearing.
The person in charge of the respondent shall participate in the hearing. If he is unable to attend, he shall state the reasons and entrust corresponding staff members to attend the hearing.
Article 25 The Customs administrative reconsideration organ may try an administrative reconsideration case which is tried by a summary procedure in accordance with the provisions of the Administrative Reconsideration Law.
The Customs administrative reconsideration organ shall, within three days from the date of accepting the application for administrative reconsideration, send a copy of the application for administrative reconsideration or a copy of the record of the application for administrative reconsideration to the respondent. The respondent shall, within five days from the date of receiving the copy of the application for administrative reconsideration or the copy of the record of the application for administrative reconsideration, submit a written reply and the evidence, basis and other relevant materials for the administrative act.
Where the Customs administrative reconsideration body considers it inappropriate to apply the summary procedure, upon approval by the person in charge of the Customs administrative reconsideration body, it may transfer to the ordinary procedure for hearing, make and issue the Notice of the Summary Procedure to the Ordinary Procedure for Hearing, and serve it on the party concerned.
Article 26 Where the Customs administrative reconsideration organ conducts incidental review of normative documents and has the power to deal with them, it shall deal with them within 30 days in accordance with the following procedures:
(1) The Customs administrative review organ shall notify the competent department of the normative documents in writing within three days from the date of suspension of the administrative review;
(2) the competent business department shall, within 10 days from the date of receipt of the written notice, put forward review opinions to the Customs administrative reconsideration body on the legality and validity of the normative documents.
Article 27 Where the Customs administrative reconsideration organ conducts incidental review of the normative documents and has no right to deal with them, it shall, within seven days, transfer them to the Customs at a higher level or other state organs that have the right to deal with them in accordance with the law.
The competent customs department at a higher level that accepts the transfer shall put forward opinions on the legality and validity of the normative documents, and reply the opinions to the customs at a lower level in the name of the customs at a higher level to the customs at a lower level within 60 days from the date of receiving the transferred documents.
Chapter V Administrative reconsideration decision
Article 28 For administrative reconsideration cases tried through ordinary procedures, the Customs administrative reconsideration organ shall make an administrative reconsideration decision within 60 days from the date of accepting the application. Under any of the following circumstances, with the approval of the head of the Customs administrative review body, the extension may be appropriately extended, but the extension period shall not exceed 30 days at most:
(1) decide to hold a hearing for administrative review;
(2) the applicant applies in writing for the extension of the time limit;
(3) a third party participates in the administrative review;
(4) new facts or evidence presented by the applicant or a third party requires further investigation;
(5) other circumstances affecting the hearing of an administrative reconsideration case.
When the Customs administrative review body extends the time limit for administrative review, it shall issue a Notice of Extension of the time Limit for Administrative Review and serve it on the parties concerned.
For administrative reconsideration cases where summary procedures are applied, the Customs administrative reconsideration organ shall make a decision on administrative reconsideration within 30 days from the date of accepting the application.
Article 29 The Customs administrative reconsideration organ shall, in accordance with the provisions of the Administrative Reconsideration Law, make administrative reconsideration decisions, such as rejecting the application for reconsideration, altering, revoking or partially revoking it, confirming the violation of the law, deciding to perform legal duties, confirming the invalidity, maintaining or rejecting the request for reconsideration.
Where the Customs administrative review organ decides to revoke or partially revoke an administrative act and orders the respondent to make a new administrative act, the respondent shall make a new administrative act within the time limit prescribed by laws, administrative regulations, customs rules and normative documents; Where there is no time limit stipulated in laws, administrative regulations, customs rules and normative documents, the time limit for making a new administrative act shall be 60 days.
Where the Customs administrative reconsideration organ conducts an incidental review of the normative documents, it shall inform the result of the review together in the written decision of the administrative reconsideration.
Article 30 Where the Customs administrative reconsideration organ conducts mediation in accordance with the provisions of the Administrative Reconsideration Law and the parties reach an agreement through mediation, the Customs administrative reconsideration organ shall issue a mediation Statement for Administrative Reconsideration. If no agreement is reached in conciliation or one party goes back on his word before the conciliation takes effect, the Customs administrative reconsideration organ shall review the matter according to law or make a decision on administrative reconsideration in time.
Article 31 Where the parties have reached a settlement in accordance with the provisions of the Administrative Reconsideration Law, the applicant shall withdraw the application for administrative reconsideration to the Customs administrative reconsideration organ. Where the Customs administrative review body approves the withdrawal of the application for administrative review, the Customs administrative review body decides to terminate the administrative review. Where the applicant files another application for administrative review on the basis of the same facts and reasons, the customs administrative review organ shall not accept it. However, the applicant can prove that the withdrawal of the application for administrative reconsideration is against his true will, except.
Article 32 After the Customs administrative reconsideration organ puts forward its opinions on the handling of a case and agrees with the head of the administrative reconsideration organ or passes the decision through collective discussion, the administrative reconsideration organ shall issue a Written Administrative Reconsideration Decision and serve it on the parties.
The Written Administrative Reconsideration Decision shall contain the following contents:
(1) Basic information of the applicant, the respondent and the third party;
(2) the applicants request, facts and reasons for applying for administrative reconsideration;
(3) the facts, reasons and basis of the respondents reply;
(4) the opinion of a third party;
(5) facts ascertained by administrative reconsideration and corresponding evidence;
(6) the specific content, reasons and basis of the administrative reconsideration decision;
(7) the time limit for bringing a suit before a peoples court if one refuses to accept the administrative reconsideration decision and the specific court with jurisdiction;
(8) the date on which the administrative review decision is made.
The Written Administrative Reconsideration Decision shall be stamped with the seal of the Customs administrative reconsideration organ.
Article 33 Where the Customs administrative reconsideration organ finds that the respondents administrative act is illegal or improper during the period of administrative reconsideration, it may issue a Written Opinion on Administrative Reconsideration and put forward specific opinions on the respondents rectification of law enforcement acts and improvement of law enforcement work.
The respondent shall, within 60 days from the date of receipt of the Written Opinion on Administrative Reconsideration, report the rectification of the relevant illegal or improper administrative act to the Customs Administrative reconsideration organ.
If the Customs administrative review body finds that there are systemic and systematic risks in customs administrative law enforcement during the period of administrative review, it may issue a Risk Warning Letter to remind the relevant business departments or the customs at lower levels to pay attention to law enforcement risks and strengthen business management; Or issue a Recommendation for Administrative Review to put forward suggestions for improving law enforcement to the relevant competent business departments.
Article 34 Where an applicant refuses to accept the decision of the Customs administrative reconsideration or fails to reply within the time limit for administrative reconsideration after the acceptance by the Customs administrative reconsideration organ, the applicant may, within 15 days from the date of receipt of the written decision or the date of expiration of the time limit for administrative reconsideration, bring an administrative suit in a peoples court according to law.
Chapter VI Supplementary Rules
Article 35 The Customs administrative reconsideration organ may use a special seal for administrative reconsideration. In the activities of Customs administrative reconsideration, the special seal for Customs administrative reconsideration and the seal of the Customs administrative reconsideration organ shall have the same legal effect.
Article 36 After the completion of a customs administrative reconsideration case, the materials of the case shall be sorted out and filed in accordance with the provisions.
Article 37 The General Administration of Customs shall be responsible for the interpretation of these provisions.
Article 38 These Provisions shall come into force as of March 1, 2024. The Measures of the Peoples Republic of China on Customs Administrative Reconsideration promulgated by Order No. 166 of the General Administration of Customs on September 25, 2007 and amended in accordance with Order No. 218 of the General Administration of Customs on March 13, 2014 shall be repealed simultaneously.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5648695/index.html
Policy interpretation:
I. The necessity of revision
(1) The newly revised Administrative Reconsideration Law puts forward new requirements for administrative reconsideration work. The newly revised Administrative Review Law clarifies the principles and requirements of administrative review, strengthens the ability of administrative review to resolve administrative disputes, improves the review hearing procedures, and enricfies the reconsideration decision system and supervision means. The customs, as a vertical management organ, should thoroughly implement the newly revised Administrative Review Law, integrate the reform results into the customs administrative review system through rules and regulations, and continue to promote the construction of customs under the rule of law.
(2) The current regulations have been unable to meet the needs of customs administrative review work under the new situation. The current regulations have been unable to meet the needs of the newly revised Administrative Reconsideration Law and the Customs administrative reconsideration work under the new situation. At the same time, for the existing provisions of the Administrative Review Law that are generally applicable to all administrative organs, the Procedural Provisions are no longer repeated, and only the vertical management system of the customs is combined to refine the trial procedure of administrative review cases and enhance the operability of the rules. Therefore, it is necessary to abolish the current measures and revise them into "Procedural Provisions".
II. Main issues that need to be explained
"Procedural Provisions" to "effective, practical, enough" for the revision of the idea, a total of 6 chapters 38 articles (the current method 8 chapters 115), the main content is:
(1) The general provisions of the Provisions of Procedure clearly define the principle provisions of administrative reconsideration such as "giving full play to the role of administrative reconsideration as the main channel for resolving administrative disputes" (Article 1), "adhering to the leadership of the Communist Party of China" and "following the principles of legality, fairness, openness, efficiency, convenience and for the people" (Article 2).
(2) Reflect the system requirements of the newly revised Administrative Reconsideration Law. The newly revised Administrative Review Law has added many institutional provisions, all of which are reflected in the Procedural Provisions. Such as: the implementation of complex and simple separation of trial (Article 17), clear conciliation mediation procedures (Article 30, 31), the person in charge of the respondent to participate in the hearing (Article 24).
(3) Clarify the time limit of customs administrative reconsideration procedures and legal documents. In accordance with the new provisions of the Administrative Review Law, specific provisions such as the confirmation of the acceptance date and the time limit for ordinary and summary procedures in customs administrative review proceedings are clarified (Article 13, Article 25, etc.). At the same time, it clarifies the names of various legal documents in the process of customs administrative reconsideration (22nd, 24th, etc.).
(4) Solidify effective practices suitable for customs characteristics. In accordance with the vertical management system of customs, clarify the functions and responsibilities of administrative reconsideration bodies at all levels (Article 3); In combination with the characteristics of customs business, clarify the pre-review rules and corresponding notification procedures for tax dispute reconsideration (Article 11); Refining the effective experience and practice of customs administrative reconsideration hearing accumulated in the early stage, it is stipulated that for the problems found in reconsideration hearing, the reconsideration body shall timely issue the Risk Warning Letter (Article 33), which not only pays attention to the legal handling of individual cases, but also strengthens the prevention and control of systemic risks.
Measures for the Administration of Inspection and Quarantine of Land Animals for Consumption in Hong Kong and Macao (Order No. 266 of the General Administration of Customs)
Issuance Date:2024-01-22
Effective Date:2024-03-01
Chapter I General rules
Article 1 With a view to completing the inspection and quarantine of land animals for consumption in Hong Kong and Macao, preventing the spread of animal epidemics and ensuring the health and safety of land animals for consumption in Hong Kong and Macao, These Measures are formulated in accordance with the Law of the Peoples Republic of China on the Entry and Exit Animal and Plant Quarantine and its implementing Regulations, the Food Safety Law of the Peoples Republic of China and its implementing Regulations, the Biosafety Law of the Peoples Republic of China, the Law of the Peoples Republic of China on the Prevention of Animal Epidemic and other laws and administrative regulations.
Article 2 The General Administration of Customs shall exercise unified administration over the inspection, quarantine, supervision and administration of land animals from the Mainland for consumption in Hong Kong and Macao.
The Customs at various levels shall be responsible for the inspection, quarantine, supervision and administration of land animals for consumption by Hong Kong and Macao in the areas under their jurisdiction.
Article 3 Units and individuals engaged in such activities as the raising, transportation, transit and trade of land animals for consumption in Hong Kong and Macao shall abide by these Measures, accept the supervision and administration of the Customs in accordance with the law, fulfill the main responsibilities of animal epidemic prevention and product quality and safety, assume social responsibilities, and ensure the health and food safety of land animals for consumption in Hong Kong and Macao.
Article 4 The Customs shall, by means of risk management and information technology, raise the level of inspection, quarantine, supervision and administration of land animals for consumption in Hong Kong and Macao.
Chapter II Registration
Article 5 The Customs shall exercise registration administration on land animal feedlots for consumption in Hong Kong and Macao (hereinafter referred to as "feedlots").
The feedlot shall be the unit for registration, one certificate for each farm, and the registration number shall be special for the farm.
Where a feedlot is not registered, the edible land animals raised by it may not be supplied to the Hong Kong and Macao Special Administrative Regions.
Article 6 A feedlot shall meet the following conditions for registration:
(1) having the qualification as the main business entity;
(2) obtaining certificates of animal epidemic prevention conditions issued by agricultural and rural departments;
(3) The site selection, feeding scale, feeding mode, regional layout, facilities and equipment, management system and conditions for animal epidemic prevention of the feedlot shall comply with Customs regulations. Specific requirements shall be formulated separately by the General Administration of Customs.
If a feedlot does not have the qualification of an operating body, the operating body of the feedlot shall apply for registration.
Article 7 A feedlot shall file an application for registration with the local customs and submit the application form for feedlot registration and the plan of the feedlot.
The local customs directly under the feedlot shall organize material review and on-site review, and if the conditions for registration are met, make a decision to grant administrative license and issue the feedlot registration certificate according to law; If it does not meet the conditions for registration, it shall make a decision not to grant administrative license according to law.
Article 8 Where the site of a registered feedlot (except for relocation), the type of business entity, the name of the unit, the legal representative or the person in charge are changed, and the conditions of registration are changed due to the reconstruction and expansion, an application for the change shall be submitted to the local customs within 30 days after the change, and relevant materials shall be submitted.
If a registered feedlot changes its address, it shall apply to the customs of the place where the new address is to go through the registration formalities again. The customs shall cancel the registration at the original site and withdraw the registration certificate of the original farm.
Article 9 The feedlot registration shall be valid for 5 years.
If the feedlot registration period expires and needs to be extended, it shall apply to the local customs for extension formalities 30 days before the expiration of the validity period.
Article 10 If the feedlot registration should be withdrawn, revoked or cancelled according to law, the customs shall handle it in accordance with the relevant provisions of administrative license.
Article 11 The General Administration of Customs shall uniformly publish the list of registered feedlots.
Chapter III Inspection and quarantine
Article 12 A registered feedlot shall, seven days before the shipment of land animals for consumption by Hong Kong and Macao, submit to the local customs a plan for the supply to Hong Kong and Macao.
Article 13 Land animals for consumption in Hong Kong and Macao shall be quarantined and quarantined before shipment. The period of quarantine for live cattle, sheep and pigs destined for Hong Kong and Macao shall not be less than 7 days, and the period of quarantine for live poultry destined for Hong Kong and Macao shall not be less than 5 days.
Article 14 A registered feedlot shall, three days before shipment, apply to the local customs for inspection and quarantine at the place of departure. Under special circumstances, with the approval of the Customs, the farm may temporarily apply for inspection and quarantine at the place of departure.
Article 15 When necessary, the Customs may collect samples of land animals for consumption in Hong Kong and Macao for inspection.
Article 16 Quarantine marks for land animals for consumption in Hong Kong and Macao and the administration of their use shall comply with the requirements of the Customs, the specific requirements of which shall be formulated separately by the General Administration of Customs.
Article 17 The local Customs shall conduct pre-shipment inspection, supervised loading and seal the means of transport of land animals for consumption of Hong Kong and Macao that pass the quarantine and quarantine inspection.
The pre-shipment inspection shall include confirming that the land animals for consumption of Hong Kong and Macao come from registered feedlots, verifying the number of land animals for consumption of Hong Kong and Macao, checking the application of quarantine marks for land animals for consumption of Hong Kong and Macao, confirming the absence of any symptoms of animal epidemics or disability, and confirming that the means of transport and the means of loading comply with the requirements on animal health, etc.
Article 18. Veterinary officers authorized by the General Administration of Customs shall issue animal health certificates to land animals for consumption of Hong Kong and Macao that have passed the inspection and quarantine by the local Customs.
The animal health certificate shall take effect from the date of issuance and be valid for no more than 14 days. The specific time limit shall be formulated separately by the General Administration of Customs.
Article 19 When land animals for consumption in Hong Kong and Macao arrive at an exit port or a docking site, the Customs shall conduct exit inspection and quarantine.
The Customs shall examine the animal quarantine marks, animal health certificates submitted by the owners or their agents and other documents, conduct clinical examinations on the animals, and permit exit of land animals intended for consumption by Hong Kong and Macao if they meet the requirements of Customs control. Customs officers shall add to the animal health certificates information such as the actual number of land animals for consumption in Hong Kong and Macao and the date of exit, sign the certificates for confirmation and affix the customs seal.
Land animals for consumption in Hong Kong and Macao shall not be allowed to leave the territory if they do not have animal quarantine marks that meet the requirements, a valid animal health certificate or fail to pass clinical examination.
Article 20 When exporting land animals for food in Hong Kong and Macao, the owner or his agent shall make a truthful declaration to the Customs according to law.
Article 21 Where land animals for the consumption of Hong Kong and Macao need to be picked up and transported by means of transport from Hong Kong and Macao at the places of departure, they shall be carried out at places that meet the requirements for Customs control.
Article 22 The registered feedlot, the owner of the cargo or his agent shall clean and disinfect the means of transport and the means of loading.
Return means of transport carrying land animals for consumption by Hong Kong and Macao shall be cleaned and disinfected upon entry and shall be subject to epidemic prevention and disinfection under the supervision of the Customs.
Chapter IV Supervision and Administration
Article 23 A registered feedlot shall carry out feeding activities in accordance with the law, implement the animal epidemic prevention system, truthfully record the conditions of animal feeding, and ensure that land animals for consumption in Hong Kong and Macao comply with relevant laws and regulations of the State and compulsory standards. Specific requirements shall be formulated separately by the General Administration of Customs.
Article 24 Any modification or expansion of a registered feedlot shall, in advance, report to the Customs the modification or expansion plan as well as measures for animal epidemic prevention.
During the period of renovation and expansion, land animals raised for consumption in Hong Kong and Macao shall not be supplied to the Hong Kong and Macao Special Administrative Regions, except where the conditions for animal epidemic prevention are not affected and consent is obtained from the Customs.
Article 25 The Customs shall monitor animal epidemics, drug residues and other toxic and harmful substances in the registered feedlots.
The Customs may collect samples for monitoring and control when necessary.
Article 26 The Customs shall supervise and inspect the administration of feeding, animal epidemic prevention and the health status of animals in the registered feedlot.
Supervision and inspection shall include daily supervision and inspection and annual supervision and inspection.
Article 27 The Customs shall carry out classified management of registered feedlots according to their management status and the application level of information technology.
Article 28 Any unit or individual engaged in such activities as the breeding, transport, transit or trade of land animals for consumption in Hong Kong and Macao shall immediately report to the Customs, as required, any animal infected with or suspected to be infected with an epidemic disease, and promptly adopt quarantine and other control measures to prevent the spread of animal epidemics.
The Customs shall handle such cases in accordance with laws and regulations as well as relevant provisions of the State.
Article 29 A registered breeding farm shall be ordered by the Customs to make corrections under any of the following circumstances. During the rectification period, animals raised therein shall not be supplied to the Hong Kong and Macao Special Administrative Regions:
(1) where Class I or Class II infectious diseases or other epidemics seriously harmful to animals occur among the animals kept;
(2) where Class I or Class II infectious diseases or other epidemics seriously harmful to animals have been detected in the animals kept;
(3) where the animals kept fail in the items detected for drug residues or in the items detected for other toxic or harmful substances;
(4) using or storing drugs or other inputs prohibited by the State;
(5) not using drugs or other inputs permitted by the State in accordance with the relevant regulations of the State;
(6) forging animal feeding records;
(7) other activities that do not meet the requirements for feeding and control or animal epidemic prevention.
The registered breeding farm shall cooperate with the Customs or other relevant departments to find out the cause and make rectification in accordance with the relevant provisions. Only when the results of the rectification are approved by the Customs may the supply of animals raised by the farm resume to the Hong Kong and Macao Special Administrative Regions.
Chapter V Supplementary Provisions
Article 30 The Customs may give a warning or impose a fine of not more than 30,000 yuan on anyone who commits any of the following illegal acts:
(1) obtaining registration by cheating, bribing or other improper means;
(2) land animals for consumption in Hong Kong and Macao come from unregistered feedlot farms;
(3) failing to cooperate with Customs control in accordance with law, refusing to accept inquiries or provide materials, or providing false information or materials;
(4) forging animal feeding records;
(5) failing to report to the Customs when animals are found to be infected with epidemic diseases or suspected to be infected with epidemic diseases, or failing to take isolation and other control measures.
Article 31 "Land animals for the consumption of the Hong Kong and Macao Regions" as mentioned in these Measures means live cattle, live sheep, live pigs, live birds and other animals supplied by the Mainland to the Hong Kong and Macao Special Administrative Regions for slaughter and consumption, including chickens, ducks, geese, pigeons, quails, partridges and other poultry raised.
"Animal diseases" in these Measures refers to the diseases listed in the list of animal diseases of Category I, II and III issued by the Ministry of Agriculture and Rural Affairs and the diseases required to be quarantined by the Hong Kong and Macao Special Administrative Regions.
The term "input products" as used in these Measures refers to substances used or added in the raising, transportation, transit and trade of land animals for consumption in Hong Kong and Macao, including drugs, vaccines, animal growth promoters, feed and feed additives, etc.
Article 32 The inspection, quarantine, supervision and administration of land animals for breeding in Hong Kong and Macao shall be carried out with reference to these Measures.
Article 33 Where the Mainland and the Hong Kong and Macao Special Administrative Regions have agreed otherwise on the inspection and quarantine requirements of land animals for consumption in Hong Kong and Macao, such agreement shall be followed.
Article 34 The General Administration of Customs shall be responsible for the interpretation of these Measures.
Article 35 These Measures shall come into force on March 1, 2024. Promulgated by Order No. 4 of the former State Administration of Entry-Exit Inspection and Quarantine on November 24, 1999 and amended by Order No. 238 of the General Administration of Customs on April 28, 2018 and Order No. 240 of the General Administration of Customs on May 29, 2018, The Measures for the Administration of Inspection and Quarantine of Live Sheep for Hong Kong and Macao issued by Order No. 3 of the former State Administration of Entry-Exit Inspection and Quarantine on November 24, 1999 and amended by Order No. 238 of the General Administration of Customs on April 28, 2018 and Order No. 240 of the General Administration of Customs on May 29, 2018, The Measures for the Administration of Inspection and Quarantine of Live Pigs for Hong Kong and Macao issued by Order No. 27 of the former State Administration of Entry-Exit Inspection and Quarantine on November 14, 2000 and amended by Order No. 238 of the General Administration of Customs on April 28, 2018 and Order No. 240 of the General Administration of Customs on May 29, 2018, The Measures for the Administration of Live Poultry Inspection and Quarantine for Hong Kong and Macao promulgated by the former State Administration of Entry-Exit Inspection and Quarantine No. 26 on November 14, 2000 and amended by the General Administration of Customs No. 238 on April 28, 2018 and No. 240 on May 29, 2018 shall be repealed simultaneously.
LINK
http://www.customs.gov.cn/customs/302249/302266/302267/5648755/index.html
Policy interpretation:
I. The necessity of revision
Since the implementation of the Measures for the Inspection and Quarantine of Live Cattle for Hong Kong and Macao, Measures for the Inspection and Quarantine of Live Sheep for Hong Kong and Macao, Measures for the Inspection and Quarantine of Live Pigs for Hong Kong and Macao, and Measures for the Inspection and Quarantine of Live Poultry for Hong Kong and Macao (hereinafter referred to as the four Regulations), they have played an important role in the inspection and quarantine of land animals for food in Hong Kong and Macao. However, with the "Administrative Licensing Law", "Animal Epidemic Prevention Law", "Biosafety Law" and other laws and regulations have been revised, the four regulations on registration application materials, revocation of registration certificate and other provisions have not met the requirements of administrative licensing, "Animal epidemic Prevention Law", "Biosafety Law" on animal epidemic prevention and biosafety prevention and control related requirements need to be clearly implemented in the "Management Measures". At the same time, changes in the prevention and control of major animal diseases such as African swine fever in recent years have put forward higher requirements for the inspection and quarantine of land animals for consumption in Hong Kong and Macao. Some contents of the above four regulations can no longer meet the current requirements of biosafety prevention and control and customs inspection and quarantine management, and it is indeed necessary to revise them.
II. Major issues to be addressed
(1) To optimise and integrate the regulatory structure and layout in the field of inspection and quarantine of land animals for food consumption in Hong Kong and Macao, and enhance the uniformity of law enforcement. In accordance with the requirement that "Regulations should standardize the administrative relations of a certain type of customs", and implement the evaluation opinions after the transformation of the legislation, the Administrative Measures have integrated and absorbed the common content of the four regulations, including the inspection and quarantine measures for live cattle, sheep, pigs and poultry for Hong Kong and Macao. Among them, feedlots, fender farms, transit farms and transit warehouses are unified into feedlots, and registration and supervision requirements are clearly defined. To unify the requirements for submission of export plans, inspection and quarantine, and issuance of animal health certificates for land animals for consumption in Hong Kong and Macao, and enhance the uniformity of law enforcement (Articles 12 to 18). At the same time, it is clarified that "the inspection, quarantine, supervision and administration of land animals for breeding in Hong Kong and Macao shall be carried out with reference to these Measures" (Article 32).
(2) Implementing the relevant requirements of administrative licensing. Simplify registration application materials, and no longer require photos or videos of key areas; Implement the requirements of the Administrative Licensing Law, and delete provisions such as license revocation for those who do not apply for annual examination within the time limit; Further refine the circumstances and procedures of registration changes, and revise the renewal time of registration applications from "six months" to "30 days" before the expiration of the validity period (Chapter II).
(3) Further enhance the efficiency of customs supervision and control. Learn from the requirements on animal epidemic prevention, biosafety prevention and control in the Animal Epidemic Prevention Law, the Biosafety Law and other laws and regulations (Article 1, Article 6, Article 28). To sum up the phased achievements of the construction of a smart customs, and clarify the use of risk management and information technology by the Customs to enhance the level of inspection, quarantine, supervision and management of land animals for consumption in Hong Kong and Macao (Article 4). To sort out and improve the penalties and corresponding penalties in light of the Customs positive supervision provisions (Article 30). It clarifies that "where the Mainland and the Hong Kong and Macao Special Administrative Regions have otherwise agreed on the requirements for inspection and quarantine of land animals for consumption in Hong Kong and Macao, such requirements shall be implemented in accordance with the mutual agreement" (Article 33).
(4) To further clarify corporate responsibilities. It shall be clarified that entities and individuals engaged in such activities as the raising, transport, transit and trade of land animals for the consumption of Hong Kong and Macao shall bear the principal responsibilities (Article 3). It stresses that units and individuals concerned shall fulfill their obligation to report immediately and take quarantine and other control measures if they find animals infected or suspected to be infected with epidemic diseases (Article 28). To clarify the relevant circumstances in which feedlots need to be rectified, and that during the rectification period animals raised by them shall not be supplied to the Hong Kong and Macao Special Administrative Regions, and to stipulate the procedural requirements for resumption of supply to Hong Kong and Macao (Article 29).
Ministry of Industry and Information Technology, Ministry of Commerce, Ministry of Public Security, Ministry of Transport, General Administration of Customs, Announcement No. 6 of 2024 on Matters related to the Export of Second-hand Cars
Issuance Date:2024-02-05
Effective Date:2024-03-01
In order to promote the healthy and orderly development of Chinas second-hand car export, in accordance with the Foreign Trade Law of the Peoples Republic of China, the Road Traffic Safety Law of the Peoples Republic of China and its implementing Regulations, the Customs Law of the Peoples Republic of China, the Regulations of the Peoples Republic of China on the Administration of Import and Export of Goods, the Provisions on the Administration of Motor Vehicle Maintenance and the Provisions on Registration of Motor Vehicles, The Ministry of Commerce, the Ministry of Industry and Information Technology, the Ministry of Public Security, the Ministry of Transport and the General Administration of Customs have jointly formulated the relevant requirements and procedures for the export of second-hand cars and hereby publish them.
1. General Provisions
Second-hand cars refer to automobiles (excluding three-wheeled vehicles and low-speed trucks, the same below) and trailers that are traded and transferred ownership from the completion of registration procedures to the compulsory scrapping standards of the state.
An export enterprise of second-hand automobiles refers to an enterprise registered within the territory of the Peoples Republic of China and carrying out export activities of second-hand automobiles.
The State shall exercise the administration of export license for second-hand automobiles. The Ministry of Commerce is responsible for the formulation of policies, guidance, coordination, supervision and administration of the export of second-hand automobiles nationwide. The Ministry of Industry and Information Technology is responsible for the relevant work of the Announcement on Road Motor Vehicle Manufacturers and Products. The Ministry of Public Security shall guide and supervise the traffic administrative departments of local public security organs in handling the registration of second-hand vehicles for export. The Ministry of Transport is responsible for the data collection of the electronic health record system for automobile maintenance and the query service of the maintenance records of second-hand automobiles. The General Administration of Customs is responsible for the guidance, inspection and supervision of the customs clearance of used cars for export. This announcement shall apply to the export of second-hand automobiles outside the customs of the Peoples Republic of China.
2. Conditions for enterprise declaration
Second-hand car export enterprises shall abide by the laws and regulations of the state and strictly fulfill the relevant responsibilities and obligations when carrying out business activities. To apply for the export business of second-hand automobiles, an export enterprise of second-hand automobiles shall meet the following conditions.
(1) Production enterprises.
1. It is registered in the Peoples Republic of China and has the status of an independent legal person;
2. The enterprise is listed in the Ministry of Industry and Information Technology "Announcement of Road Motor Vehicle Manufacturers and Products";
3. Export the products produced by the enterprise;
4. The enterprise shall operate in accordance with regulations and comply with production safety, environmental protection, taxation, customs and foreign exchange management laws and regulations, without failing to rectify violations of laws and regulations, and without serious dishonesty.
(2) Circulation enterprises.
1. It is registered in the Peoples Republic of China and has the status of an independent legal person;
2. With fixed business office space and used car display and sales places, with automobile sales or trade experience;
3. Have the ability to appraise and evaluate used cars, and employ at least 3 appraisal professionals;
4. The enterprise shall operate in accordance with regulations and comply with production safety, environmental protection, taxation, customs and foreign exchange management laws and regulations, without failing to rectify violations of laws and regulations, and without serious dishonesty.
3. Enterprise declaration procedures and materials
(1) The competent commercial departments of provinces, autonomous regions, municipalities directly under the Central Government, cities separately listed in the plan and Xinjiang Production and Construction Corps (hereinafter referred to as the provincial competent commercial departments) shall be responsible for the examination of the application materials of second-hand car export enterprises.
(2) Enterprises can log in the "Ministry of Commerce business system unified platform" enterprise side to fill in the application materials, submitted to the local provincial commercial authorities for review. Enterprises can carry out second-hand car export business within one year after passing the audit, and need to declare again in the next year.
(3) The provincial competent department of commerce can log in to the "Ministry of Commerce business system unified platform" management terminal, the application of the application of enterprises in the administrative region to review the application materials. If the declaration materials meet the requirements of this announcement, they shall be reviewed and approved within 15 working days; If the materials do not meet the requirements, the reasons shall be informed at one time.
(4) Enterprises applying for the export business of second-hand cars shall submit the following materials:
1. Application for export business of second-hand automobiles. The contents include but are not limited to:
(1) Basic information about the enterprise and its investors;
(2) Business operations: including automobile domestic transactions, automobile trade, business performance, etc.;
(3) Development plan of used car export business in the next three years; Implementation plan for used car export business: including domestic purchase of used cars, quality assurance, overseas sales, after-sales service, etc.
(4) a copy of the business license of the enterprise legal person, the customs code, the unified credit code of the enterprise society;
(5) an official letter signed by the representative of the enterprise legal person and stamped with the official seal of the enterprise, promising that the materials submitted are true and effective, and a letter of commitment that there are no violations of laws and regulations and no serious breaches of trust.
2. Circulation enterprises shall submit the certificate of property rights or use rights of the business premises, the certificate of the ability of second-hand car appraisal and evaluation professionals and the certificate of social security payment in the enterprise, the certificate of automobile sales or trade, and the copy of the enterprise financial audit report of the previous year issued by the accounting firm. The newly registered enterprise shall provide a copy of the financial statement of the current period and the financial audit report of the previous year of the enterprise investor.
(5) If an enterprise exports second-hand automobiles in the form of project contracting, there is no need to declare in advance, and it can directly apply for an export license by presenting the documents of winning the bid, the record form for contracting foreign projects, the contract and other relevant certification materials.
4. Application process for export license
(1) An export enterprise of second-hand automobiles that has passed the examination may apply for an export license after going through the registration formalities for the transfer of second-hand automobiles according to law. The second-hand automobiles that have been cleared for export shall not be returned. Within 2 months after going through the customs clearance formalities for the export of second-hand cars, it shall apply for cancellation of registration with the public security traffic management department in the place where the enterprise is located or the place where the motor vehicle is registered by presenting the export declaration form and the relevant documents provided by laws and regulations.
(2) Where an enterprise purchases a motor vehicle and applies for transfer registration, after returning the original motor vehicle number plate and driving license and handing over the motor vehicle for inspection, the public security traffic management department shall sign "transfer for export" on the motor vehicle registration certificate and issue a temporary driving vehicle number plate. The validity period of the temporary driving vehicle number plate is the same as that of the compulsory motor vehicle traffic accident liability insurance, but the longest period shall not exceed 60 days. The vehicle that has signed the "transfer for export" on the motor vehicle registration certificate shall go through the relevant procedures such as the application for the second-hand car export license, customs clearance and cancellation of registration in time.
(3) The export enterprises of second-hand automobiles that have passed the examination shall apply for export license at the enterprise end of the Unified Platform of the Business system of the Ministry of Commerce in accordance with the principle of "who exports and who applies", and shall not be applied for by other enterprises or individuals.
(4) provincial-level commercial authorities are license issuing organs, responsible for the issuance of second-hand car export licenses. Provincial competent commercial departments should issue export licenses for the enterprises whose materials meet the application requirements within 3 working days. If the materials do not meet the requirements, the reasons shall be informed at one time.
(5) The export license is a "batch of one license", and the export enterprise can apply for a maximum of 20 used cars under the same commodity code on the license application form. The number of applications should be consistent with the actual number of declarations, and complete customs clearance at one time. If the quantity declared at one time is less than the amount applied for, an export license should be applied for again.
(6) When applying for an export license, an enterprise may choose its own mode of operation with paper or without paper. If the enterprise chooses the paperless operation mode, it shall apply for the electronic certificate of export license according to the regulations.
(7) The Customs shall carry out network verification on the export license of second-hand automobiles and go through customs formalities according to regulations. To apply to the Customs for the export declaration of second-hand automobiles, enterprises shall, in accordance with the relevant provisions of the Customs declaration management, fill in the name of the commodity "old + vehicle brand + displacement + model (such as off-road vehicles, cars, etc.)".
(8) After the transfer of second-hand automobiles to be exported, the owner shall not be changed in domestic transactions. If the export contract cannot be executed due to special circumstances, the enterprise shall coordinate with other importers to sign an export contract separately.
5. Application materials for export license
Enterprises to apply for the export license of second-hand cars shall submit application materials.
(1) Application form for export license. "VIN code" column fill in the vehicle identification number (VIN), "exporter", "shipper" column fill in the used car export enterprise name, "commodity status" select "old", "specifications, grade" column fill in the vehicle brand and vehicle model. The relevant contents are consistent with those in the "Motor Vehicle Registration Certificate".
(2) Export contract with legal effect (including after-sales service content). If the contract is in a foreign language, a Chinese translation shall be provided at the same time, and the Chinese translation shall prevail.
(3) The original or scanned copy of the Motor Vehicle Registration Certificate. The name of the vehicle owner in the Motor Vehicle Registration Certificate and the used car export enterprise applying for the license shall be the same.
(4) The product testing report issued by the third-party testing institution and the self-declaration that the institution has not rectified any illegal behavior or serious breach of trust. The testing standards are "Quality Requirements for Export of Used Passenger Vehicles" (WM/T8-2022) and "Quality Requirements for Export of Used Commercial Vehicles and Trailers" (WM/T9-2022).
(5) The declaration that the export vehicle meets the export target market access standards, stamped with the official seal of the enterprise.
6. The situation of prohibiting export
The export of second-hand cars under any of the following circumstances shall be prohibited:
(1) Vehicles that meet the scrapping standards stipulated in the Provisions on Standards for Compulsory Scrapping of Motor Vehicles and vehicles that are within one year (including one year) of the service life stipulated for scrapping;
(2) Vehicles during the period of mortgage or pledge or within the period of customs supervision;
(3) Vehicles sealed up or detained in accordance with law by supervisory organs, peoples courts, peoples procuratorates or administrative law enforcement departments;
(4) Vehicles obtained through theft, robbery, fraud and other illegal and criminal means;
(5) the contents of the motor vehicle and the motor vehicle registration certificate are inconsistent;
(6) vehicles that are smuggled or illegally assembled or assembled;
(7) Vehicles with incomplete legal certificates or certificates;
(8) Vehicles with unqualified test results;
(9) Vehicles that have committed violations of road traffic safety and have not completed handling of traffic accidents;
(10) Vehicles whose trade or export is prohibited by other laws and regulations.
7. Duty requirements
In the export of second-hand cars, the provincial commercial authorities, industry and information technology departments, public security traffic management departments, transportation departments, customs, export enterprises, inspection and testing institutions should bear the corresponding responsibilities.
(1) The responsibility of the provincial department of commerce.
Provincial commercial authorities should establish a special working mechanism to do a good job in the audit of second-hand car export enterprises and the issuance of second-hand car export licenses, strengthen supervision, and effectively prevent and control various risks. Establish a credit record system, and record the dishonest behavior of export enterprises in credit files. If an enterprise within its administrative area is found to have committed dishonesty, it shall promptly report to the Ministry of Commerce, industry and information technology, public security, transportation, customs and other relevant competent departments.
(2) Responsibility of industry and information technology departments.
Industry and information technology departments shall perform the functions of road motor vehicle production enterprises and product access management, and do a good job of road motor vehicle production enterprises and product access and supervision.
(3) Responsibility of the traffic management department of public security.
The public security traffic administrative department shall handle the formalities of transfer and cancellation of registration of exported second-hand automobiles according to law, and timely inform the commercial department of enterprises that have found violations of laws and regulations.
(4) The responsibility of the transport department.
The Ministry of Transport shall guide relevant technical support units to provide export vehicle maintenance record data inquiry services to export second-hand car export enterprises that have filed with the Commerce Department through the electronic health file system for vehicle maintenance.
(5) Customs responsibility.
If the Customs finds that the export of vehicles by enterprises is expressly prohibited in this Announcement, it shall promptly notify the relevant departments of commerce, public security and so on.
(6) Responsibility of exporting enterprises.
Second-hand car export enterprises are the main responsibility for quality traceability, and must strictly abide by the Foreign Trade Law of the Peoples Republic of China and the Regulations of the Peoples Republic of China on the Administration of the Import and Export of Goods and other relevant provisions, fulfill the obligations of truthfully stating vehicle mileage, maintenance and other vehicle conditions, and carry out export product testing. They should provide timely support for maintenance technology and spare parts, and coordinate to solve major problems in overseas quality and after-sales service. Export enterprises are encouraged to provide maintenance records of export vehicles in the "National Electronic Health Record System for Automobile Maintenance".
The following acts are not allowed:
1. Export vehicles whose export is expressly prohibited by this Announcement;
2. providing false vehicle conditions, failing to fulfill obligations such as quality assurance, and not accepting supervision by government departments;
3. Forging, altering or trading Export Licenses;
4. Forging, altering or using a forged or altered Motor Vehicle Registration Certificate;
5. Submit false materials for vehicle transfer registration, export and cancellation;
6. Failing to apply for export according to the prescribed procedures, failing to cancel the vehicle within the prescribed time limit;
7. There are major quality and safety incidents of export products abroad and have a major adverse impact on Chinas export;
8. Other violations of laws and administrative regulations.
Enterprises with the above acts shall be included in the credit file by the provincial competent department of commerce, and the enterprises suspected of violating the law shall be investigated for legal responsibility according to law.
(7) Responsibility of inspection and testing institutions.
Inspection and testing institutions shall issue objective, fair, scientific, accurate, true and effective test reports in accordance with relevant standards.
8. Supplementary Provisions
This Announcement shall take effect as of March 1, 2024. The relevant provincial competent Commerce Department shall guide the local enterprises that have been approved to carry out second-hand car export business before the announcement is issued to complete the declaration and review again within 6 months from the date of implementation in accordance with the conditions and procedures required by the announcement. Notice of the General Office of the Ministry of Commerce on Matters related to the application of the Second-hand car Export License (Commerce Office [[]2019] No. 854), Notice of the General Office of the General Office of the Customs Administration of the General Office of the Ministry of Commerce on Matters related to the paperless operation of the application of the second-hand car Export License (Commerce Office Trade Letter [[]2019] No. 297) and the General Office of the Ministry of Commerce and Public Security If the relevant provisions in the Notice of General Office of the General Administration of Customs on Matters related to Accelerating the promotion of the export of second-hand Cars (Commercial Trade Letter [[]2019] No. 335) are inconsistent with this announcement, this announcement shall prevail.
LINK
http://www.mofcom.gov.cn/article/zcfb/zcblgg/202402/20240203472081.shtml
Notice of the Ministry of Commerce No. 5 of 2024 on the Final Review Decision of the Anti-dumping Measures Applied to Imports of O-Chloro-Nitroaniline from India
Issuance Date:2024-02-05
Effective Date:2024-02-13
Chemical structure formula:
3. Method of levying Anti-dumping duties
5. This Announcement shall come into force as of February 13, 2024.
LINK
http://www.mofcom.gov.cn/article/zcfb/zcblgg/202402/20240203471408.shtml
Statistical Letter (2024) No. 5 Reply from the Statistical Analysis Department on the addition of the domestic area code and the Customs statistical economic zoning code of the Xiongan Comprehensive Free Trade Zone
Issuance Date:2024-01-26
Effective Date:2024-02-10
Shijiazhuang Customs:
Letter of Shijiazhuang Customs on Applying for the Addition of Domestic Area Code and Customs Statistical Economic Zone Code of Xiongan Comprehensive Free Trade Zone (Shiguan Tong Letter (2024) No. 15) has been received. After research, our company agrees to add the domestic area code of Xiongan Comprehensive Free Trade Zone and the Customs Statistical economic division code. The specific measures are as follows:
1. Add the domestic area code of Xiongan Comprehensive Free Trade Zone "13316". Among them, the first and second "13" represent Hebei Province; The third and fourth "31" represent Xiongan New Area, where the Xiongan Comprehensive Free Trade Zone is located; And the fifth "6" stands for the comprehensive free Trade Zone.
The code is used for the top five 10-digit customs codes of enterprises in the Xiongan comprehensive free Trade Zone, as well as for declaring domestic destinations/sources of goods.
2. Add the Xiongan Comprehensive Free Trade Zone Customs Statistical economic zoning code "1331F969". The first to fourth digits of the code are consistent with the domestic regional code of the Customs; The fifth "F" stands for pilot free trade zone; The sixth and eighth digits "9" have no specific meaning; The seventh "6" represents the comprehensive bonded area.
The code is only used for enterprises in the Seine of Xiongan Comprehensive free Trade Zone to assign code in the "Special Trade Area" column of the Enterprise Credit Information Investigation Subsystem of the Customs Enterprise Import and Export Credit Management System (hereinafter referred to as the JC system).
3. The above new code will come into effect on February 10, 2024. Please pay attention to the timely receipt of the parameter maintenance notice issued by the Comprehensive Department.
4. The administrative region of Xiongan Comprehensive Free Trade Zone is divided into Xiongan New Area of Hebei Province, and the administrative division code is "133100". Please pay attention to the JC system parameters maintained by the inspection department to ensure the accuracy of the 10-digit customs code of the enterprise.
LINK
http://www.customs.gov.cn/customs/302249/zfxxgk/zfxxgkml34/5671493/index.html
31019002000120
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