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Knowledge of customs

Operation flow of examination in customs

Release time:2016-11-15 10:50:04

(1)After the customs confirm examination, the onsite acceptance customs officer prints Examination Advice Note, and fabricates examination customs seal when necessary to be delivered to declarant.

(2)Arrange examination plan. The onsite customs examination acceptance post arranges concrete time of examination. Generally the examination plan for the next day is arranged on the current day.

(3)When customs examines goods, the consignee for importing goods, consignor for exporting goods or other authorized declarant shall be present, and are responsible for assisting in moving goods, unpacking and re-sealing package of goods. When deemed necessary, the customs may examine, re-examine the goods or take samples in the absence of the consignee or consignor.

(4)After examination, the attendants sign the Examination Record Sheet for confirmation.

Supervision of bonded warehouse by customs

The largest difference between bonded warehouse and general warehouse is that bonded warehouse and all goods therein are subjected to supervision and management of customs. Without approval from customs, the goods shall not be warehoused or ex-warehouse. The operator of bonded warehouse is both responsible to consignor and customs. What are the requirements of supervision by customs? According to current customs laws in China:

1.There shall be special persons to be responsible for the goods stored in bonded warehouse, and the conditions such as receiving, paying, storing of goods stored last month shall be listed and delivered to local customs within the first five days of each month for auditing.

2.In the bonded warehouse, the goods stored shall not be processed. If to change package and paint additional marks, this shall be done under supervision of customs.

3.When deemed necessary, the customs can lock up in collaboration with manager of bonded warehouse, i.e. implementing interlocking system. The customs may dispatch personnel at any time to enter the warehouse to check storage condition of goods and related books, and dispatch personnel to be stationed in the warehouse for supervision if necessary.

4.When the bonded goods enter the country through the custom of the place where bonded warehouse is located, the consignor or his agent (such as the manager of the existing bonded warehouse which the consignor entrusts bonded warehouse to handle) fills in customs declaration for importing goods which is in triplicate and affixed with seal of "Bonded warehouse goods", and indicates the goods are bonded, then declares to customs. After the customs examine and release, one copy is reserved by customs, and another two copies are delivered together with goods to bonded warehouse. The manager of bonded warehouse shall sign the above customs declaration after the goods are warehoused. One copy is reserved to bonded warehouse as the chief voucher of warehousing, and another copy is delivered to customs for filing for reference.

5.When the consignor imports goods in other ports outside the place where bonded warehouse is located, he shall go through the procedure of transiting according to customs' stipulations about goods transiting, and then go through warehousing procedures according to above stipulations after goods arrive.

6.When bonded goods are to be re-exported, the consignor or its agent shall fill in customs declaration for exporting goods in triplicate and shall submit the customs declaration signed and sealed by customs when importing for examination, and go through re-exporting procedures in local customs, which will sign and seal after auditing for conformity with real products. One copy is reserved, one copy is given back, one copy goes together with the goods to be delivered to customs of the country which the goods are to leave, for goods to be released to leave the country.

7.If the bonded goods stored in bonded warehouse is to be changed to be sold in domestic market, the consignor or its agent must declare to customs in advance, submit permit for importing goods, customs declaration for importing goods and other documents needed by customs, and pay customs duty and product (value added) tax or consolidated industrial and commercial tax, then customs check and approve, sign and seal and release. The bonded warehouse ships against documents approved by customs, and original customs declaration for importing goods shall be cancelled.

8.The bonded fuel and spares for China and foreign international voyage watercraft and the bonded spares for maintaining related foreign products with taxes exempted within bonded term are exempt from custom duty and product (value added) tax or consolidated industrial and commercial tax.

9.For the goods extracted from stock bonded warehouse engaging in OEM and processing with imported materials, the consignor shall go through the procedure of filing and registration of the approval documents, contract and other documents to customs in advance, and fill in dedicated customs declaration for OEM and processing with imported materials as well as Check and Approval List for Picking Materials for Bonded Warehouse in triplicate. One copy is reserved by the approval customs for reference, one copy is reserved by the personnel picking materials, and one copy is given to the consignor after the customs sign and stamp release seal. The warehouse manager delivers related goods against the picking approval sheet signed and sealed by customs, and goes through verification and cancellation procedures against the same in customs.

10.For extracting the imported goods for OEM and processing with imported materials, the customs exercise management according to stipulations of OEM and processing with imported materials and define exemption or payment of taxes unpaid according to the actual processing and exporting condition.

11.The storage life for goods stored in bonded warehouse is one year. In case of special situations, a deferment can be applied for to customs, yet with extended period not exceeding one year maximally. The customs will sell up the bonded goods neither re-exported nor transited to importing after the storage period of bonded goods expires. The income will be disposed according to article 21 under Customs Law of the People's Republic of China, i.e. the balance (if any after such expenses as transportation, handling and storage, and taxation) is refunded to the consignee against his application within one year after the goods are sold up, and goes to treasury if no application is made within the term.

12.In case of missing of goods stored in bonded warehouse, unless due to force majeure, the manager shall be responsible for paying taxes for the missed part, and the case shall be handled by customs according to related regulations. If the manager of bonded warehouse violates above stipulations of customs, relevant regulations under Customs Law of the People's Republic of China shall prevail.

13.Considering special property of bonded warehouse, the customs represent the state to monitor and manage bonded warehouse and the bonded goods stored therein, and execute administrative functions. The operator of bonded warehouse specifically operates service work of bonded goods. So to speak, the bonded warehouse is under joint administration of customs and operator. The operator shall rely on customs to keep bonded warehouse well, hence full cooperation and coordination are required. The operator of bonded warehouse shall strictly execute statues and regulations of customs. The statement needed by customs shall be delivered timely. The books to be examined by customs shall be complete without errors. The problems (if any) shall be reported timely to customers for treatment to facilitate monitoring by customs. Under this premise, the customs strive to simplify procedures and provide convenience to keep the bonded warehouse well, so as to give full play to superiority of bonded warehouse to boost development of foreign economy and trade.

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