Interpretation of the General Administration of Customs special supervision of enterprises to declare the region a number of issues
In other words, the special supervision of Customs bonded area and focus on monitoring places to declare the goods, if the provision itself, its provisions (in order to facilitate the understanding of what might be called "special provisions"); If there are no provisions in accordance with Department Order No. 169 The relevant provisions of (what might be called the "general rule") to complete the formalities. It is clear that the special provisions and general provisions and the application of the convergence between.
According to the "People's Republic of China Customs declaration on the registration management unit" (Department Order No. 127), the Customs and Excise Management were relatively flat declaration is divided into Shoufahuoren import and export enterprises and customs.
169 According to the Department to make the third, only three types of goods in order to focus on the following declaration: (1) books, newspapers, periodicals, and other publications more time-sensitive goods; (2) of dangerous goods or fresh, perishable, easy Failure is not appropriate, such as long-term preservation of the goods; (3) highway exit and entry points of bonded goods. One (3), bonded processing trade goods shipping, water, air and rail transport modes, can not implement concentrate declarations.
In addition, according to the Department to make 169, paragraph 2, Article 9 states that "the consignee in the transport passage from the date of declaration of 14 imported to the customs declaration, the declaration does not apply to concentrate clearance methods. Consignee to the declaration should be Customs declaration. "Stagnation that has been reported to declare the goods can not concentrate.
In two or more ports of import and export goods, respectively, should be a separate declaration, the declaration shall not concentrate. "The same port," refers to the declaration should be "import / export port," Tian Zhi under the name of the Customs Code and 4 are the same points. At present, some local governments to the same administrative areas near the port into a major port in the international community to adopt the same port code, such as Ningbo Port and Zhoushan Port in Ningbo for the merger - Zhoushan in Hong Kong. However, Ningbo Port and Zhoushan Port belong to two different head of the Customs and Excise Department, do not fall within the meaning of the above "on the same port." Even Shoufahuoren of the same name of the goods, if the Ningbo Port and Zhoushan, respectively import and export to Hong Kong, we can not declare a centralized manner.
Batches used in and out of a list of documents is a declaration to focus and concentrate is used to declare declarations. If the first declaration adopted a declaration in batches after the delivery, "focus on processing," but not a "declaration of focus." Since the order in which they have, there is tax rates, tax rates applied to date.
Customs special supervision and outside the region between the direct access of goods (that is, known as the "front line"), all using 169 to the relevant provisions of the Department.
(2) of the main qualifications. In 2008 promulgated the "People's Republic of China Customs classification of enterprise management" (Department Order No. 170) and the "People's Republic of China Customs classification of business management practices (for trial implementation)", a clear Customs special supervision from the region on April 1, 2008 No. 170 in the light of the beginning of the implementation of the classification to the Department of Management. Customs supervision of the special regional and bonded supervision of all places of business will be divided into AA category, A Class, B Class, C and Class D category.
(2) Customs special supervision and out of the region's goods belong to permit the management of the pieces may not be taken to concentrate on reporting.
(3) tax rates applicable to the date of the exchange rate.
(4) focus on reporting period. Not limited to the month focused on the need for reporting, as long as the end of the meeting to declare. Department Order No. 169, Article XIII there is a limit: "The general trade in goods, 10 times before, bonded goods by the end of the meeting to focus on reporting procedures for the Customs and Excise Department."