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中华人民共和国海关进出口货物申报管理规定(二)

Provisions of the People’s Republic of China on the Customs Administration of Declaration for the Import and Export of Goods(2)

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核心提示:《中华人民共和国海关进出口货物申报管理规定》已经2002年12月23日署长办公会议审议通过,现予公布。自2003年11月1日起施行。
第三章 特殊申报

第十八条 经海关批准,进出口货物的收发货人、受委托的报关企业可以在取得提(运)单或载货清单(舱单)数据后,向海关提前申报。
在进出口货物的品名、规格、数量等已确定无误的情况下,经批准的企业可以在进口货物启运后、抵港前或出口货物运入海关监管场所前3日内,提前向海关办理报关手续,并按照海关的要求交验有关随附单证、进出口货物批准文件及其他需提供的证明文件。
验核提前申报的进出口货物许可证件有效期以海关接受申报之日为准。提前申报的进出口货物税率、汇率的适用,按照《中华人民共和国进出口关税条例》(以下简称《关税条例》)的有关规定办理。

第十九条 特殊情况下,经海关批准,进出口货物的收发货人、受委托的报关企业可以自装载货物的运输工具申报进境之日起1个月内向指定海关办理集中申报手续。
集中申报企业应当向海关提供有效担保,并在每次货物进、出口时,按照要求向海关报告货物的进出口日期、运输工具名称、提(运)单号、税号、品名、规格型号、价格、原产地、数量、重量、收(发)货单位等海关监管所必需的信息,海关可准许先予查验和提取货物。集中申报企业提取货物后,应当自装载货物的运输工具申报进境之日起1个月内向海关办理集中申报及征税、放行等海关手续。超过规定期限未向海关申报的,按照《中华人民共和国海关征收进口货物滞报金办法》征收滞报金。
集中申报采用向海关进行电子数据报关单申报的方式。
集中申报的进出口货物税率、汇率的适用,按照《关税条例》的有关规定办理。

第二十条 经电缆、管道、输送带或者其他特殊运输方式输送进出口的货物,经海关同意,可以定期向指定海关申报。

第二十一条 需要向海关申报知识产权状况的进出口货物,收发货人、受委托的报关企业应当按照海关要求向海关如实申报有关知识产权状况,并提供能够证明申报内容真实的证明文件和相关单证。海关按规定实施保护措施。

第二十二条 海关对进出口货物申报价格、税则归类进行审查时,进出口货物的收发货人、受委托的报关企业应当按海关要求提交相关单证和材料。

第二十三条 需要进行补充申报的,进出口货物的收发货人、受委托的报关企业应当如实填写补充申报单,并向海关递交。

第二十四条 转运、通运、过境货物及快件的申报规定,由海关总署另行制定。

第四章 申报单证

第二十五条 进出口货物的收发货人、受委托的报关企业到海关现场办理接单审核、征收税费及验放手续时,应当递交与电子数据报关单内容相一致的纸质报关单、国家实行进出口管理的许可证件以及海关要求的随附单证等。

第二十六条 向海关递交纸质报关单可以使用事先印制的规定格式报关单或直接在A4型空白纸张上打印。
进口货物纸质报关单一式五联:海关作业联、海关留存联、企业留存联、海关核销联、证明联(进口付汇用)。
出口货物纸质报关单一式六联:海关作业联、海关留存联、企业留存联、海关核销联、证明联(出口收汇用)、证明联(出口退税用)。

第二十七条 进、出口货物报关单应当随附的单证包括:
(一)合同;
(二)发票;
(三)装箱清单;
(四)载货清单(舱单);
(五)提(运)单;
(六)代理报关授权委托协议;
(七)进出口许可证件;
(八)海关要求的加工贸易手册(纸质或电子数据的)及其他进出口有关单证。
海关应当留存进出口许可证件的正本,其余单证可以留存副本或复印件。

第二十八条 货物实际进出口前,海关已对该货物做出预归类决定的,进出口货物的收发货人、受委托的报关企业在货物实际进出口申报时应当向海关提交《预归类决定书》。

第五章 报关单证明联、核销联的签发和补签

第二十九条 根据国家外汇、税务、海关对加工贸易等管理的要求,进出口货物的收发货人、受委托的报关企业办结海关手续后,可以向海关申请签发下列报关单证明联:
(一)用于办理出口退税的出口货物报关单证明联;
(二)用于办理付汇的进口货物报关单证明联;
(三)用于办理收汇的出口货物报关单证明联;
(四)用于办理加工贸易核销的海关核销联。
海关签发报关单证明联应当在打印出的报关单证明联的右下角规定处加盖已在有关部门备案的“验讫章”。
进出口货物的收发货人、受委托的报关企业在申领报关单证明联、海关核销联时,应当提供海关要求的有效证明。

第三十条 海关已签发的报关单证明联、核销联因遗失、损毁等特殊情况需要补签的,进出口货物的收发货人、受委托的报关企业应当自原证明联签发之日起1年内向海关提出书面申请,并随附有关证明材料,海关审核同意后,可予以补签。海关在证明联、核销联上注明“补签”字样,并按规定收取工本费。

第六章 附 则

第三十一条 保税区、出口加工区进出口的货物及进出保税区、出口加工区货物,加工贸易后续管理环节的内销、余料结转、深加工结转等,除另有规定外,按照本规定的规定在主管海关办理申报手续。

第三十二条 采用转关运输方式的进出口货物,按照《中华人民共和国海关关于转关货物的监管办法》办理申报手续。

第三十三条 进出口货物的收发货人、受委托的报关企业、报关员违反本规定的,依照《中华人民共和国海关法》及《中华人民共和国海关法行政处罚实施细则》等有关规定处罚。

第三十四条 本规定由海关总署负责解释。

第三十五条 本规定自2003年11月1日起施行。  
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Chapter Ⅲ Special Declaration

Article 18 Upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may declare to the customs in advance after it acquires the bill of ladings or the list of goods.
wher the names, specifications and amounts of import and export goods have been confirmed to be accurate, the declaration enterprise approved may declare to the customs in advance within 3 days prior to the shipment or arrival of import goods or the arrival of export goods in the custody area of the customs, tendering the relevant attached documents, the approval documents of import and export goods and other necessary documents according to the requirements of the customs.
The validity period of the license certificate of export and import goods declared in advance shall be counted according to the date of the customs acceptance of the declaration. The Regulations of the People’s Republic of China on import and Export Duties (hereinafter referred to as the Regulations on Duties) shall apply to the duty rates and the exchange rates of the goods declared in advance.

Article 19 Under special circumstances and upon the approval of the customs, the consignor and consignee of export and import goods and the agent declaration enterprise may go through the procedures of centralized declaration in the specified customs offices within 1 month as of the day when declaration for entry of the transportation vehicle loaded with goods is made.
The enterprise going through the procedures of centralized declaration shall provide the customs with effective security, and give notice to the customs, whenever there is import and export of goods, such necessary information as the date of import and export, the name of the transportation vehicles, the number of bills of lading, the tax number, the name of goods, the specifications and sizes, the prices, the origins, the amounts, the weight and the consignee or consignor, etc., wher the customs may permit antecedent verification and discharging of goods. After the goods are discharged to the enterprise handling centralized declaration, it shall go through the procedures of centralized declaration, taxation and discharging within 1 month as of the day when the declaration for the entry of the transportation vehicles loaded with goods is made. In the case of failure to declare within the specified period, the delinquency interests shall be charged according to the Measures of the Customs of the People’s Republic of China on Charging Delinquency Interests for import Goods.
Electronic declaration shall be adopted in centralized declaration.
The Regulations on Duties shall apply to the duty rate and exchange rate of import and export goods declared in centralized declaration

Article 20 The import and export goods transported through cables, pipelines, conveyer belts or in other special ways may be declared periodically to the customs upon approval.

Article 21 wher the information of intellectual property right in import and export goods is required to be declared to the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall faithfully present to the customs the information of intellectual property right in import and export goods, and, as required by the customs, provide certificates and other relevant documents adequate to prove the accuracy of the content of declaration. The customs shall take measures of protection according to the present Provisions.

Article 22 wher the customs inspects the declared value of import and export goods and the categorization of tariffs, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the relevant documents and materials as are required by the customs.

Article 23 wher it requires supplementary declaration, the consignor and consignee of export and import goods and the agent declaration enterprise shall fill in the supplementary declaration form according to the facts and present it to the customs.

Article 24 The provisions concerning the declaration of transit goods and the express luggage are further formulated by the General Administration of Customs.

Chapter Ⅳ Declaration of documents

Article 25 When the consignor and consignee of export and import goods and the agent declaration enterprise go through the procedures of onsite examination of documents, collection of duties and fees, and verification and discharge of goods at the customs, they shall present the paper declaration form consistent with the content of the electronic declaration forms, the license certificate for the administration of import and export and the attached documents as are required by the customs.

Article 26 The paper declaration form presented to the customs can be either ready made standard form in specific format or printed directly on an A 4 paper.
The paper declaration form for import goods is submitted in quintuplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, and a page certification (for payment for import) respectively.
The paper declaration form for export goods is submitted in hexaplicate, consisting of a page for customs operation, a page for the customs to keep, a page for the enterprise to keep, a page for customs verification and writing off, a page for certification (for collection of proceeds in export), and a page for certification (for export drawbacks) respectively.

Article 27 The documents and instruments attached to the declaration form for import and export goods include:
(1) Contracts;
(2) Invoices:
(3) A packing list;
(4) A list of freight (manifest of cargo);
(5) Bills of ladings (waybills);
(6) A power of attorney for customs declaration;
(7) The license certificate for import and export;
(8) The manual for processing trade required by the customs (in form of paper or electronic data) and other documents relating to import and export.
The customs shall retain the original version of the license certificate for import and export, and may retain the copies or duplicates of the rest of the documents.

Article 28 wher the customs has decided to pre-categorize the goods before the actual import and export, the consignor and consignee of export and import goods and the agent declaration enterprise shall present the Decision of Pre-Categorization to the customs while declaring the import and export of goods.

Chapter Ⅴ Issuance and Makeup Issuance of the Certification Page and Verification and Writing Off Page of the Declaration Form

Article 29 According to the requirements of the administration of foreign exchange, taxation and processing trade, the consignor and consignee of export and import goods and the agent declaration enterprise may apply to the customs for the issuance of the following certification pages of the declaration form, provided that they have concluded the customs procedures:
(1) The certification page of the declaration form of export goods for export drawbacks;
(2) The certification page of the declaration form of import goods for payment;
(3) The certification page of the declaration form of export goods for collection;
(4) The verification and writing off page of the customs for verification and cancellation in processing trade.
While issuing the certification page of declaration form, the customs shall stamp on the lower right corner of the printed certificate page with the inscription of “verification completed”, which has been recorded in the relevant department.
The consignor and consignee of export and import goods and the agent declaration enterprise shall provide valid certificates required by the customs while applying for the issuance of the certification page of declaration form and the verification and writing off page.

Article 30 wher makeup issuance is required due to the loss and damage of the certification page of the declaration form and the verification and writing off page originally issued by the customs, the consignor and consignee of export and import goods and the agent declaration enterprise shall apply in writing to the customs within 1 year as of the day when the original page was issued and relevant documents attached for certification. No makeup issuance of any page is allowed without the verification and approval of the customs. The customs shall inscribe the Chinese characters meaning “Makeup Issuance” on the certification page and the verification and writing off page, and charge the cost of production according to the relevant provisions.

Chapter Ⅵ Supplementary Provisions

Article 31 With regard to the goods imported to and exported from the bonded area and the export processing area, and the goods transported in and out of the bonded area and the export processing area, and the goods involved in the domestic sale, carrying forward of surplus materials and deep processing in the follow up phases of processing trade, the present Provisions shall apply to the declaration procedures, unless it is otherwise provided for.

Article 32 With regard to import and export transit goods, the declaration procedures shall be handled according to the Measures of the Customs of the People’s Republic of China for the Supervision and Administration of Transit Goods.

Article 33 The consignor and consignee of export and import goods and the agent declaration enterprise violating the present Provisions shall be punished according to such laws and regulations as the Customs Law of the People’s Republic of China and the Detailed Rules for the Implementation of the Administrative Punishment of Customs Law of the People’s Republic of China.

Article 34 The power to interpret the present Provisions shall remain with the General Administration of Customs.

Article 35 The present Provisions shall go into effect as of Nov.1st, 2003. 
 

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