Legal document format involved in the “Measures for the Implementation of the Regulation of the People's Republic of China on Customs Inspection” issued by the GAC  

Following the issuance of the “Measures for the Implementation of the Regulation of the People's Republic of China on Customs Inspection” (GAC No. 230, hereinafter the “Measures”), the GAC issued the “Declaration of GAC (2016) No. 61”, which announced 13 legal document formats for the “Notice of customs inspection”, “Customs inspection examination document” and “Customs inspection record” involved in the Measures. As part of the “Regulation of the People's Republic of China on Customs Inspection”, the Measures and the new legal document formats will be effective on 1 November.

The Measures are introduced and analysed in China Tax Alert published by KPMG China. For further details please refer to:

The General Administration of Customs issues the new Measures for Implementation of the Customs Audit Regulations and enterprises should take note of its key content

 

The State Administration of Taxation, the Ministry of Finance and the GAC carry out pilot in granting VAT general taxpayer qualification to enterprises in customs special regulatory areas 

In accordance with the “Declaration of SAT, MOF and GAC (2016) No. 65”, the SAT, MOF and the GAC decided to carry out a pilot programme granting enterprises VAT general taxpayer qualification in Kunshan Comprehensive Bonded Zone, Suzhou Industrial Park Comprehensive Bonded Zone, Shanghai Songjiang Export Processing Zone, Henan Zhengzhou Export Processing Zone, Zhengzhou Xinzheng Comprehensive Bonded Zone, Chongqing Xiyong Comprehensive Bonded Zone and Shenzhen Yantian Comprehensive Bonded Zone. Pilot enterprises will enjoy a series of policies such as tariff-free importation of self-used equipment, goods purchased being granted bonded status when entering the bonded zones etc.

The GAC (2016) No. 65 is introduced and analysed in China Tax Alert published by KPMG China. For further details please refer to:

DOMESTIC MARKET AHEAD-VAT general tax payer (GTP) status piloted in special customs supervision zones

 

China Customs Authority Conducts Pilot of Independent Customs Declaration and Tax Payment for Imported Goods

The General Administration of Customs (GAC) will reform the existing customs clearance procedure for imported goods, according to a GAC Circular on Carrying out Pilot Reform of Tax Collection and Administration Procedure issued on 29 October 2016. Under the current procedure, review of customs declaration is required before goods are released. This reform is designed to further improve customs clearance efficiency.

The Measures are introduced and analysed in China Tax Alert published by KPMG China. For further details please refer to:

China Customs Authority Conducts Pilot of Independent Customs Declaration and Tax Payment for Imported Goods

 

Introduction of incentive measures for customs senior certified enterprises

On 19 October, forty departments, including the State Development and Reform Commission, the People’s Bank of China, the GAC and others jointly executed the “Cooperative Memorandum Regarding Implementing Joint Incentive Measures for Customs Senior Certified Enterprises”. The Memo includes forty-nine incentive measures such as green channels, reduced inspection and random inspections, handling priority etc., which will provide senior certified enterprises with great convenience and preferential treatment.

 

China’s General Administration of Customs (GAC) clearly defined implementation issues after cancelling approval for processing trade business

The GAC announced the “Declaration of GAC (2016) No. 56”on 9 October, which clearly defined implementation issues after cancelling approval for processing trade business, with a focus on clarifying document and procedure requirements on establishing (or changing) hand (account) books and domestic sales management for processing trade, range of products approved by the Ministry of Commerce, and customs regulatory issues in the transitional period.

 

Import information system for cross-border e-commerce can be accessed by enterprises

The GAC issued the “Declaration of GAC on Matters Regarding Enterprises Accessing Unified Import Information System for Cross-Border E-Commerce” on 12 October. Enterprises may download client software, allowing them to log into the customs clearance service subsystem of the unified import system to conduct operations like manual key-in lists, amendments, declarations, inquiries etc. In addition to this, the GAC also announced the standards for enterprises to file documents, which sets guidelines for enterprises to accurately complete their lists in the information system.   

 

On-line operation of GAC’s cooperative platform between customs and enterprises

The GAC decided to formally operate an on-line “GAC Customs / Enterprises Cooperative Platform” on the China electronic port website on 18 October 2016. The platform can perform functions like informational inquiries of enterprises, handling customs business, enterprise troubleshooting, publishing policies and regulations, summiting enterprise documents, customs service reminders etc. This will facilitate enterprises in going through customs procedures and enquiring about customs information.

 

Announcement and abolition of classification policies for certain goods

The GAC issued the “Declaration of GAC (2016) No. 59” on 20 October 2016 to announce and abolish its classification policies for certain goods. The Declaration added a classification policy for “polystyrene ethylene / styrene butadiene styrene rubber”, and abolished the classification policies for “hydrogenated thermoplastic styrene butadiene rubber”, “thermoplastic styrene butadiene rubber SEPTON 8004” and “spiral rib prestressed steel wire”. The adjustment of these classification policies shall be effective on 1 November 2016.  

 

Execution of networked paperless trial operation for clearance of “Customs Clearance Form for Imported Veterinary Drugs” 

The GAC issued the “Joint-Declaration of GAC and the Ministry of Agriculture (2016) No. 60” on 20 October, 2016, which is effective from 1 November 2016. The Ministry of Agriculture and local administrative departments of veterinarians will transfer approved electronic data of the “Customs Clearance Form for Imported Veterinary Drugs” for import units to customs via the “networked inspection system for veterinary drug regulatory documents”. The declaration also provides standards for completing electronic data. Paper clearance forms will be approved and issued during the trial operation, and enterprises using paperless declaration methods are exempt from submitting paper clearance forms.

 

The GAC decided to carry out pilot reform of tax collection and administration methods

The GAC issued the “Declaration of GAC (2016) No. 62”, in which it decided to carry out pilot reform of tax collection and administration methods from 1 November 2016. The pilot work will mainly focus on pilot enterprise self-declaration, voluntarily paying tax (self-filing and self-payment), and later audit of tax elements. Within the pilot scope, if import and export enterprises and units take initiative in reporting to customs in writing their violations of customs regulations and accept punishment, customs may impose a lighter or mitigated punishment, provided that the disclosure is deemed to be made at the initiative of the enterprises or units.

Shenzhen customs deepened regional customs clearance integration reform

Shenzhen customs will further deepen and push forward regional customs clearance integration reform in Shenzhen jurisdiction from 20 October 2016. Qualified non-bonded goods, bonded logistics goods, express mail and mail that are actually imported or exported in Shenzhen port may go through customs clearance in a regional integration manner or a cross-border fast clearance manner.

 

Dalian Customs invited social intermediary agencies to participate in customs inspection through open tender

In accordance with the GAC’s “Operation Standards on Introducing Social Intermediary Agencies to Assist in Customs Inspection (for Trial Implementation)” and relevant rules of Dalian Customs, Dalian Customs will inspect enterprises within the jurisdiction of Changxing Island. Dalian Customs will introduce social intermediary agencies to assist in the inspection. This demonstrates that the policy of introducing social intermediary agencies to assist in the customs inspection will be further promoted.