China Quality News News General Administration of Customs promulgated Circular No. 52 of 2018, which stated that in order to promote the simplification and efficiency of the procedures for the management of bonded goods circulation, according to the Customs Law of the People's Republic of China and relevant laws and administrative regulations, the management and service should be optimized and the level of information management should be further improved. To promote the application of the special supervision regional management system and bonded logistics management system, the relevant issues related to the management of the special supervision area of the Customs and the bonded logistics center(type B) bonded goods circulation(equipment carry-over) are announced as follows:
(1) After enterprises have set up bonded ledgers for the special supervision of regional management systems and bonded logistics management systems, This bulletin shall apply to the business of bonded cargo transfer(equipment carry-over) between special customs supervision regions, between special customs supervision areas and bonded logistics centers(type B), and between bonded logistics centers(type B).
After the transfer to and from the enterprise shall be agreed upon, the list of bonded goods(equipment carried over) shall be submitted in accordance with the requirements of the General Administration of Customs Circular No. 23 of 2018, in which the following columns shall meet the requirements of this bulletin:
(1) to complete the general list of the list types;
(2) the relevant list number shall be filled in by the transferring enterprise with the number of the list of import bonded notes corresponding to the transferred enterprise;
(3) to fill in the record number of the other party's hand(account) book;
(4) When the equipment is carried over, the supervision method shall fill in the entry and exit areas of the equipment(Code 5300 for the supervision method).
III. If the list of transfer to and transfer out of bonded notes is aggregated and matched according to the 10-digit commodity code, and the commodity code match is the same and the statutory amount is the same, the two parties will successfully compare the list of approved notes; If the system comparison is unsuccessful, the top 8 bits of the commodity code of the two parties 'verification list shall be summarized and compared. If the commodity code comparison is consistent and the statutory amount is the same, the manual comparison shall be made. If the commodity code ratio is inconsistent or the statutory amount is different, the list of bonded export verification shall be refunded, and the parties who transferred from transfer to transfer shall consult with each other, and the list of bonded verification shall be revised or revoked accordingly.
If the two parties do not agree on the commodity code of the same commodity, they shall determine it according to the commodity code recognized by the customs of the place of transfer according to the relevant provisions on commodity classification.
If the check list of transfer and transfer of bonded goods has been examined and approved, the enterprise shall actually collect and deliver the goods, and shall go through the formalities of check and release of the gates in accordance with the relevant requirements.
In accordance with the provisions of the General Administration of Customs Proclamation No. 23 of 2018 on simplifying the customs declaration procedures for bonded goods, enterprises of both parties to the circulation may no longer go through the customs declaration procedures. Provisions on special requirements for declaration of customs declaration.
When the equipment is carried over, the transferred enterprise shall apply to the competent customs for adjustment of the deadline for supervision of the equipment account.
The circulation of bonded goods(equipment carried over) between customs special supervision areas and bonded supervision places and processing trade enterprises outside the region and other bonded supervision places shall be handled with reference to the above provisions.
This Announcement shall be implemented as of July 1, 2018. Customs which has started the pilot before 1 July may refer to this bulletin for implementation. The General Administration of Customs Circular No. 86 of 2016 was repealed at the same time.
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