In order to further implement the reform and deployment of "discharge service", standardize and unify the filing work of customs declaration units, and provide convenient and efficient government services for the majority of enterprises, the General Administration of Customs is now announcing matters related to further clarifying the filing work of customs declaration units as follows:
1. The consignee or consignor of import and export goods and its branches shall meet the conditions for filing
(1) Conditions of the consignee or consignor of import and export goods:
oneThe consignee or consignor of import and export goods shall be the following types of market entities:
(1) Company, non-company enterprise legal person;
(2) Sole proprietorship or partnership;
(3) Farmers' professional cooperatives (associations);
(4) individual industrial and commercial households;
(5) Branches of foreign companies;
(6) Other market entities as prescribed by laws and administrative regulations。
2.The consignee or consignor of import and export goods shall obtain the record of foreign trade dealers。Where laws, administrative regulations and rules provide otherwise, such provisions shall prevail。
3.The record or temporary record of the consignee or consignor of import and export goods has not been completed。
(2) Conditions for branches of the consignee or consignor of import and export goods:
oneThe types of market entities of branches of importers and exporters of import and export goods shall be branches of the following market entities:
(1) Company, non-company enterprise legal person;
(2) Sole proprietorship or partnership;
(3) Farmers' specialized cooperatives (United cooperatives)。
2.The branch of the consignee or consignor of import and export goods shall obtain the record of foreign trade managers。Where laws, administrative regulations and rules provide otherwise, such provisions shall prevail。
3.The market subject of the branch of the consignee or consignor of import and export goods has handled the record of the consignee or consignor of import and export goods。
4.The branch of the consignee or consignor of import and export goods has not yet been filed or provisionally filed。
2, customs declaration enterprises and their branches should meet the conditions for filing
(1) Conditions of customs declaration enterprises:
oneCustoms declaration enterprises shall be the following types of market entities:
(1) Company, non-company enterprise legal person;
(2) Sole proprietorship or partnership。
2.The customs declaration enterprise has not yet been filed。
(2) Conditions of customs declaration enterprise branches:
oneThe types of market entities of the branches of customs declaration enterprises shall be branches of the following market entities:
(1) Company, non-company enterprise legal person;
(2) Sole proprietorship or partnership。
2.The market subject of the branch of the customs declaration enterprise has filed the record of the customs declaration enterprise。
3.The branch of the customs declaration enterprise has not yet been filed。
3. Conditions that should be met for temporary filing
(1) The following units need to engage in non-trade import and export activities in accordance with the relevant provisions of the State, shall handle temporary records:
oneResident representative offices established in China by foreign enterprises, news organizations, economic and trade organizations, cultural organizations, etc.;
2.Units that import and export a small number of samples;
3.State organs, schools, research institutes, Red Cross societies, foundations and other organizations;
4.Units that receive donations, gifts and international aid or carry out donations and international aid abroad;
5.Other units that may engage in non-trading import and export activities。
(2) The purpose of filing is to engage in non-trading import and export activities。
(3) failing to handle the record of the branch of the consignee or consignor of import and export goods and the consignee of import and export goods。
(4) It has not handled the provisional filing, or it has handled the provisional filing and it is after 30 days before the expiration of the period of validity。
4. The situation of ordering the customs declaration unit to rectify
If the customs declaration unit has one of the following circumstances, the customs shall order it to correct, issue a "Notice of Ordered Correction" to the customs declaration unit (see annex, hereinafter referred to as the "Notice"), and order the customs declaration unit to correct within 10 working days。
(1) the name of the customs declaration unit, the type of market entity, the residence (main business site), the legal representative (responsible person), the customs declaration personnel, etc., has changed, and the change has not been handled by the Customs in accordance with the provisions;
(2) concealing the true situation or resorting to fraud in the information submitted to the Customs for the record;
(3) refusing to cooperate with Customs supervision and on-the-spot inspection。
The Notice issued by the Customs to the customs declaration unit shall be stamped with the special seal for customs record。Notice does not apply to the service method of announcement, and shall be served by other means within 10 working days from the date of self-issuance。
In case of direct service, the consignee shall sign the "Notice" for confirmation;If it cannot be served directly or cannot be served, the customs officer shall indicate the relevant situation on the Notice, and at least two customs officers shall sign for confirmation。
This announcement shall take effect as of December 1, 2022。
Hereby announce。
General Administration of Customs
November 16, 2022
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