Interpretation of the General Administration of Customs "direct send back" the specific procedures
"Direct send back" the scope of application of the goods
Directly send back the goods, including two situations: one is收发货人imported goods, the original means of transport responsible person or his agent (referred to collectively as the parties) to the Customs and Excise Department to apply for all or part of the goods will be returned directly outside goods (hereinafter referred to as "the application直退"), the other is the Customs in accordance with relevant regulations of the state ordered directly send back the goods (hereinafter referred to as "ordered直退").
"Application直退" and must comply with the following circumstances and to provide relevant certificates before they can apply: after delivery management of the country's trade policy has been adjusted, the consignee can not provide the relevant documents; are wrong hair, misuse or unloading cargo overflow and to provide the shipper or the carrier to prove a written instrument;收发货人consultation between the two sides agreed to send back, and provided two sides agreed to send back a written proof of instruments; occurred in trade disputes, to provide the court judgments, arbitral institutions arbitration decision or uncontested effective certificate of ownership of the goods; goods or extremely poor countries failed inspection and quarantine and inspection and quarantine departments to provide national application issued by the consignee in accordance with the relevant test to prove instruments.
"Ordered直退" applies to the following: Imports of goods belonging to the national ban on the import of; in violation of national inspection and quarantine policies and regulations by the state inspection and quarantine departments and issued "notice of inspection and quarantine processing," or other supporting documents after; unauthorized unauthorized imports are to restrict imports of solid waste used as raw materials; in violation of relevant state laws and administrative regulations, it should be ordered to send back the other cases directly.
"Direct send back" the application procedures
"直退applications" should be the means of transport to carry goods to declare, after passage, before the customs clearance of goods, by the parties in writing to the location of the goods at the scene of Customs to apply.
"Application直退" belongs to the administrative licensing matters, customs on the parties the "直退apply" to apply for examination, it should be issued in accordance with different situations corresponding administrative license instruments; and "ordered直退" does not belong to the scope of administrative licensing. Ordered by the Customs and Excise Department to approve or directly send back the goods, customs procedures for enterprises not required to provide import and export licenses or other regulatory documents, various taxes and fees and insurance business or other industries are also exempted from levy. Directly returned by the customs, the parties are in the process of reporting directly returned before departure, the original declaration to customs import declaration or a single data to be removed.
"Direct returned" declarations and reporting procedures
The parties are in the process of approval by the Customs and Excise Department or directly send back the goods ordered customs declaration procedures should be in accordance with the following procedures:
Error, misuse or unloading cargo overflow, directly returned by the customs, and exempt from填制declarations, with "direct send back a decision to grant the book" or "directly ordered returned notice" returned directly to the customs clearance process . Other cases should be brought填制declarations for normal customs clearance of goods.
填制declarations should first fill in export declarations, and then fill out the import declaration, "regulation" column are filled out a "direct send back" (regulatory code for 4500), the nature of space征免; in the import declaration "related declarations "column to complete its export declarations, both into and out of declarations remarks marked" returned the decision to grant direct book "or" directly ordered returned Notice "number.
Imports of transit goods, the parties in the entry to the Customs and Excise Department for a switch to release procedures, but not yet in which are brought to the Customs clearance procedure办结returned before the application, and do not have to declare a "direct send back" forms of regulation, but should be in accordance with the "other ( 9900) "regulatory process related to customs procedures. 填制must also export goods declarations, and then填制declarations of imported goods to the customs declaration forms of regulation are choosing "Other (9900)" and in the declarations of imported goods, "association declarations" column to fill its export declarations . For related permits, tax-related, the system should prompt cards taxable when the audit report by the level directly under the leadership of the Customs and Excise in charge of customs approval, in the H2000 systems through special treatment.