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Customs Policy Update - for the Period of September 2017
Customs Policy Update - for the Period of September...
Customs Policy Update – September 2017
Announcement on Implementing the Mutual Recognition of “Authorized Economic Operators (AEO)” between the Customs Authorities of China and Switzerland (Announcement of the General Administration of Customs [2017] No.40)
The General Administration of Customs released the Announcement on Implementing the Mutual Recognition of “Authorized Economic Operators (AEO)” between the Customs Authorities of China and Switzerland on 31 August, 2017, deciding to officially implement the Agreement between the Government of the People’s Republic of China and the Swiss Federal Council on the Mutual Recognition of the Rules of the Customs of the People's Republic of China for Credit Management of Enterprises and the Rules of the Customs of the Swiss Confederation for “AEOs” signed in January 2017 on 1 September, 2017. In accordance with the provisions of the Agreement, the customs authorities of China and Switzerland shall mutually recognize each other’s “authorized economic operators”, and provide customs clearance facilitation for the commodities imported from each other’s AEOs.
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Announcement on Adding a Customs Supervision Model Code (Announcement of the General Administration of Customs [2017] No.41)
The General Administration of Customs released the Announcement on Adding a Customs Supervision Model Code on 4 September, 2017, deciding that (I) a customs supervision model code 2210 (“outbound investment”) will be added, which is applicable to the outbound investment of domestic enterprises and the equipment and materials exported through physical investment; (II) the scope of the application of the customs supervision model code 0110 (general trade) will no longer cover the equipment and materials exported by domestic enterprises through physical investment. The provisions above became effective on 1 September, 2017.
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Announcement on Issuing and Repealing Some Decisions on Commodity Classification (Announcement of the General Administration of Customs [2017] No.42)
The General Administration of Customs released the Announcement on Issuing and Repealing Some Decisions on Commodity Classification on 11 September, 2017. The Decision on Commodity Classification for 2017 (II) was issued, classifying the colourless solids with a strong odour, which are generated from the isomerization reaction of pinene obtained by the fractionation of turpentine and comprised of about 83% camphene and 14% tricyclene, into 3824.9999 (Camphene). Some Decisions on Commodity Classification repealed due to changes in some laws and administrative regulations which are the basis of the Decision released at the same time. The Decision on Commodity Classification above came into force on 1 October, 2017.
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Announcement on Repealing the Announcement [2010] No.59 (Announcement of the General Administration of Customs [2017] No.43)
The General Administration of Customs released and implemented the Announcement on repealing the Announcement [2010] No.59 on 15 September, 2017, deciding to repeal the Announcement [2010] No.59, which is about the pilot implementation of the temporary storage of declaration documents of exported commodities at national customs and imported commodities at some local customs in enterprises. The relevant work can be administrated as the storage of paperless customs clearance documents in enterprises according to the Announcement [2014] No. 92 and the Appendix 2 of the Announcement [2013] No. 29.
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Announcement on Simplifying the Electronic Payment Process of Customs Duties and Dues (Announcement of the General Administration of Customs [2017] No.44)
The General Administration of Customs released the Announcement on Simplifying the Electronic Payment Process of Customs Duties and Dues on 19 September, 2017, deciding to simplify the electronic payment process of customs duties and dues and abolish the operation of deducting actual duties through printing payment book on site. Customs clearance business system will automatically send actual deduction notice to the import and export enterprises and entities, which choose the electronic payment of the customs duties and dues, after successful actual deduction. Then the system will automatically release commodities if the customs declaration documents of them are qualified. Other matters relating to the electronic payment of customs duties and dues will remain to be handled in accordance with the provisions of the Announcement of the General Administration of Customs [2011] No.17. The Announcement became effective on 21 September, 2017.
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Announcement on Optimizing Consolidated Tax Collection System (Announcement of the General Administration of Customs [2017] No.45)
The General Administration of Customs released the Announcement on Optimizing Consolidated Tax Collection System on 20 September, 2017, deciding that all enterprises registrated at customs are applicable to the consolidated tax collection model (excluding “dishonest enterprises”). According to the Announcement, the enterprises with demand for consolidated tax collection submit the application for the filing of tax blanket guarantee to the tariff department of the in-charge customs in the places where they are incorporated. The tax blanket guarantee shall be in the form of guarantee letters and other forms accepted by the customs according to laws. The beneficiaries of the guarantee letters shall include the in-charge customs in the places where the enterprises are incorporated and the in-charge customs in other import and export places. The scope of the guarantee covers the taxes of import and export goods of the enterprises collected by Customs during the guarantee period and surcharges for overdue tax payment. The amount of the guarantee can be recycled based on the tax payment status of the enterprises. The Announcement came into force on 21 September, 2017 and the Announcement of the General Administration of Customs [2015] No. 33 was repealed then.
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Announcement of the General Administration of Quality Supervision, Inspection and Quarantine and the General Administration of Customs on Adjusting the Catalogue of Inbound and Outbound Commodities Subject to Inspection and Quarantine by Entry and Exit Inspection and Quarantine Authorities (2017) (Announcement of the General Administration of Quality Supervision, Inspection and Quarantine and the General Administration of Customs [2017] No.70)
The General Administration of Quality Supervision, Inspection and Quarantine and the General Administration of Customs released the Announcement on Adjusting the Catalogue of Inbound and Outbound Commodities Subject to Inspection and Quarantine by Entry and Exit Inspection and Quarantine Authorities (2017) on 18 September, 2017, deciding to add inbound/outbound supervision requirement “A/B” to 3303000010 and 3303000020 (perfume and floral water). The commodities will be subject to inbound/outbound inspection and quarantine by entry and exit inspection and quarantine authorities. The inbound and outbound commodities listed in the Catalogue of Inbound and Outbound Commodities Subject to Inspection and Quarantine by Entry and Exit Inspection and Quarantine Authorities shall be inspected and quarantined by entry and exit inspection and quarantine authorities. The import and export commodity consignees/consignors or agents shall, on the strength of the Customs Clearance Form for Inbound Goods and the Customs Clearance Form for Outbound Goods issued by entry and exit inspection and quarantine authorities, go through the import and export formalities with the customs. The Announcement came into force on 15 September, 2017.
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Decision of the Ministry of Commerce on Abolishing and Modifying Some Rules (Order of the Ministry of Commerce [2017] No.3)
The Decision of the Ministry of Commerce on Abolishing and Modifying Some Rules, which was deliberated and adopted at the 102th meeting of the Ministry of Commerce on 21 August, 2017, was released and came into force on 14 September, 2017. The Announcement decided to abolish three Rules, including the Provisional Measures on Qualification Certification of Export Suppliers of Tungsten Products and Antimony Products (Order of the State Economic and Trade Commission and the Ministry of Foreign Trade and Economic Cooperation [2001] No. 21), and modify some provisions of three Rules.
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Announcement of the Ministry of Commerce and the General Administration of Customs on implementation of United Nations Security Council Resolution 2375 (Announcement of the Ministry of Commerce and the General Administration of Customs [2017] No.52)
For the purpose of the implementation of the United Nations Security Council Resolution 2375, pursuant to the Foreign Trade Law of the People's Republic of China, the Ministry of Commerce and the General Administration of Customs jointly released the Announcement on the implementation of United Nations Security Council Resolution 2375 on 22 September, 2017, declaring that (I) the import of textiles from North Korea shall be comprehensively prohibited as of the date of the release of the Announcement; (II) the export of condensate oil (customs code: 2709000000, excluding crude oil) and liquefied natural gas (customs code: 2711110000) to North Korea shall be prohibited; (III) the export of refined petroleum products to North Korea shall be restricted.
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Notice of the General Office of the Ministry of Commerce on Further Work Improvements Pertaining to Tax Reduction and Exemption for Equipment Imported by Foreign Investment Enterprises in the Encouraged Category (Shang Ban Zi Han [2017] No.367)
The General Office of the Ministry of Commerce released the Notice for further work improvements for tax reduction and exemption for equipment imported by foreign investment enterprises in the encouraged category within the scope of application for filing on 5 September, 2017.
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Update on Local Customs Policies
Announcement of Tianjin Customs on Implementation of New Manifest System Management of Allocated Inbound and Outbound Empty Containers for Shipping in Tianjin Port (Jin Guan Announcement [2017] No.4)
For the further optimization of customs clearance process and improvements of port logistics efficiency, pursuant to the related provisions of Customs Law of the People’s Republic of China and the Administrative Measures of the Customs of the People's Republic of China on Manifests of Inbound and Outbound Transportation Vehicles (Order of the General Administration of Customs No.172), Tianjin Customs released the Jin Guan Announcement [2017] No.4 on 20 September, 2017, deciding to implement the new manifest system management of allocated inbound and outbound empty containers for shipping in Tianjin Port on 22 September, 2017, based on the actual situations of Tianjin Port.
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Announcement of Tianjin Customs on Simplifying Business Procedures of Processing Trade (Jin Guan Announcement [2017] No.5)
As the information of the Operating Condition and Capacity Certificate of an Enterprise Engaged in Processing Trade has been connected online, Tianjin Customs released the Announcement [2017] No.5 on 21 September, 2017, deciding to simplify the business procedures of processing trade. Starting on 1 October, 2017, enterprises no longer need to provide printed Operating Condition and Capacity Certificate of an Enterprise Engaged in Processing Trade when dealing with the establishment (change) procedures of the handbook and account book of processing trade on the bonded business site (including in special customs supervision zones) of the processing trade under the jurisdiction of Tianjin Customs.
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Announcement of Chongqing Customs on Introduction of Social Intermediaries to Assist Customs Audit
Chongqing Customs released the Announcement on Introduction of Social Intermediaries to Assist Customs Audit on 8 September, 2017, proposing to introduce accounting firms and other social intermediaries to assist customs audit in order to regulate the introduction of social intermediaries to provide audit services during the audit of Chongqing Customs for the purpose of tax revenue protection, improve the efficiency of the Customs and prevent risks in law enforcement, administration and corruptions effectively.
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Announcement of Xiamen Customs on Cancel of Regional Customs Clearance Business in the Jurisdiction of Xiamen Customs (Xiamen Customs [2017] No.4)
Xiamen Customs released and implemented the Announcement on Cancel of Regional Customs Clearance Business in the Jurisdiction of Xiamen Customs on 7 September, 2017, deciding to cancel the regional customs clearance business model in its jurisdiction in accordance with the Announcement of the General Administration of Customs [2017] No.38 and the overall arrangement of the reform of customs clearance integration nationwide. The Announcement of Xiamen Customs [2006] No. 8, [2007] No.4, [2007] No.10, [2008] No.13, [2013] No.1 and [2015] No.5 were abolished then.
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Announcement of Xiamen Customs on Abolishing the Announcement of Xiamen Customs on Issues Relating to Promotion and Application of H2000 Outward Processing Management System (Xiamen Customs [2017] No.5)
Xiamen Customs released and implemented the Announcement of Xiamen Customs on Abolishing the Announcement of Xiamen Customs on Issues Relating to Promotion and Application of H2000 Outward Processing Management System on 14 September, 2017, deciding to abolish the Announcement of Xiamen Customs [2009] No.1 (Announcement of Xiamen Customs on Issues Relating to Promotion and Application of H2000 Outward Processing Management System), which is no longer in line with the Order of the General Administration of Customs No.219, as the Order has been effective and has new provisions on outward processing. For more details, please click the link.
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