What Is Networked Supervision of Processing Trade?
The networked supervision of processing trade enterprises by the Customs refers to the method adopted by the Customs to supervise the bonded goods by collecting the data of finance, logistics, production and operation through computer network from the processing-trade enterprises which carry out whole-process computer management connected with the Customs computer system.
The Customs will check the processing-trade data over the computer network and will visit the enterprise premises for on-site inspection of the bonded goods. The enterprises shall, through the computer network, submit the data of their import or export goods to undertake registration, alteration and cancellation formalities with the Customs.
What Is Visiting Inspection and Release?
Regarding the import or export goods to be inspected but inconvenient for onsite clearance inspection, the Customs will, at the request of an enterprise enjoying convenient clearance measures, first dispatch officers to visit the enterprise premises for inspection in the links of production or loading/unloading.
What Is Guarantee-based Inspection and Release?
When the Customs cannot inspect and release an enterprise’s goods in time due to inability to determine the HS classification or value of the goods or other clearance conditions because the enterprise temporarily cannot present certain documents (excluding import/export licenses) or other information. In this case, an enterprise enjoying convenient clearance measures may firstly handle inspection and release formalities by providing certain guarantee acceptable to the Customs and afterwards should submit additional documents or information, make up for the deficiency of tax or for other formalities within prescribed time limit.
What Is Expedited Clearance?
The Customs will give document examination priority to the enterprises enjoying convenient clearance measures when they import or export goods. At the clearance sites with greater quantities of import/export goods, the Customs will set convenient clearance offices to handle the inspection and release in priority. Those enterprises may make an appointment with the Customs for clearance in off-work hours and holidays.
What Is Rapid Transfer across Customs Districts?
As required by enterprises enjoying convenient clearance, the Customs will give them priority in handling rapid transfer across Customs districts for their imports/exports via different domestic ports (excluding the imports/exports via state-designated ports).
What Is Declaration in Advance?
To shorten the time of clearance of the imported or exported goods, an enterprise enjoying convenient clearance may, within three days after the departure of imported goods and prior to the arrival thereof at the port, or within three days after the exported goods are transported to the place under the supervision of the Customs, handle the declaration formalities with the Customs and submit related documents in advance if the name, specification and quantity for its goods can be determined; such enterprise may be entitled to direct inspection and release by the Customs at the supervision site upon arrival of its goods.
To shorten the working hours of document examination for the Customs to determine commodity category, examine and approve the dutiable value or identify the country of origin, an enterprise enjoying convenient clearance may also apply to the Customs for prior determination of the goods prior to formal declaration according to relevant Customs provisions.
What Is Networked Declaration?
An enterprise enjoying convenient clearance may make self-declaration on China E-port platform and directly handle formal declaration formalities with the Customs at the place of import or export or the competent customs. Such enterprise shall input all clearance data at one attempt. The data will be transmitted on the network among entry and exit authorities. The Customs will send an electronic return receipt after examining the electronic declaration form data. Such enterprise may handle document examination and goods inspection and release formalities with the Customs by itself or by its authorized representative at the clearance site. In addition, taxes and fees may be paid by electronic transfer to the qualified customs that connect the computers with the networks of designated banks. After the Customs issue a notice of electronic payment to such enterprise, such enterprise may handle the inspection and release formalities with the electronic return receipt of bank transfer.
In the pre-entry and networked declaration, the customs clearance system will no longer compulsively require manifest inspections and rejections of declaration forms; namely, as to the declaration forms with manifest numbers, but without electronic manifest data, the enterprises are admitted to continue completing the pre-entry and making normal declarations to the Customs and leave the two columns of "Vehicle Name" and "B/L No." blank when filling the declaration forms for the imported goods, and handle additional formalities for manifest cancellation afterwards.
In document examination, if the manifest declared by an enterprise is not recorded in the manifest bank of the Customs, no check and registration will be made firstly.
How to Handle the Application, Registration and Approval Formalities for Convenient Clearance Measures？
1. An enterprise shall truthfully fill out the Form for Filing and Approval of the Application of Convenient Clearance Measures by a Large-scale High-tech Enterprise in quintuplicate. Its legal representative or its authorized representative shall sign and seal them with its corporate seal.
2. When the enterprise submits an application for enterprise conditions approval to the foreign economic and trade commission (department, bureau) in the province, autonomous region, municipality directly under the Central Government or city specifically designated in the state plan where it is located, the foreign economic and trade commission (department, bureau) responsible for approval shall complete the approval work within ten working days and affix its official seal on the corresponding columns of the Form for Filing and Approval of the Application of Convenient Clearance Measures by a Large-scale High-tech Enterprise in quintuplicate in case an approval is granted.
3. When the enterprise submits an application to apply the convenient clearance measures for approval to its competent customs directly under the General Administration of Customs of China, the competent customs directly under the General Administration of Customs of China responsible for approval shall complete the approval work within ten working days and affix their official seal on the corresponding columns of the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise in quintuplicate in case an approval is granted. Concurrently, one copy of the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise with two official seals of the foreign economic and trade commission (department, bureau) and the Customs directly under the General Administration of Customs of China affixed thereon will be sent to the enterprise, two copies thereof to the General Administration of Customs of China and the Ministry of Foreign Trade and Economic Cooperation respectively and two copies thereof put on file by the foreign economic and trade commission (department, bureau) and the Customs directly under the General Administration of Customs respectively.
4. The enterprise shall sign a Letter of Guarantee for Liabilities for Application of Convenient clearance measures (hereinafter referred to as the "Letter") with the competent customs directly under the General Administration of Customs of China. The uniform format and basic contents of the Letter may be prescribed by the General Administration of Customs of China. The specific provisions of the Letter may be supplemented according to the special requirements of the Customs for supervision or the enterprise operation. The Letter is made in quintuplicate. Each of the responsible parties keeps one copy; two copies shall be filed with the General Administration of Customs of China and the Ministry of Foreign Trade and Economic Cooperation, and one copy placed on file.
5. The competent customs are responsible for filing the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise with the two official seals of the foreign economic and trade commission (department, bureau) and the Customs directly under the General Administration of Customs of China affixed thereon together with one copy of the Letter signed by three responsible parties with the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation respectively. If the General Administration of Customs of China or the Ministry of Foreign Trade and Economic Cooperation dissents from the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise or the Letter, it shall request the Customs directly under the General Administration of Customs of China to defer implementing or revoke the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise, or modify the Letter within ten days upon receipt thereof. If no dissent is raised within the time limit, the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise or the Letter will become valid.
6. As of the date when the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise and the Letter become valid, if an enterprise intends to handle the formalities for declaration of the imported or exported goods, it may directly apply corresponding convenient clearance measures as per the specific convenient clearance measures and the special stipulations in the Letter. If there is any material change or variation that will affect the contents in the Form for Filing and Approval of the Application of Convenient clearance measures by a Large-scale High-tech Enterprise or the Letter, the enterprise shall timely report the same to the competent customs directly under the General Administration of Customs of China and the competent foreign economic and trade commission (department, bureau).
What Basic Requirements Shall an Enterprise Meet to be Qualified for Convenient Clearance Measures?
Any enterprise meeting the following basic requirements may apply for one or several convenient clearance measures provided by the Customs:
1. it abides by law, has creditworthiness, standardized and strict internal management practices, and no record of smuggling or incompliance and owns sufficient assets or funds to provide a general guarantee for economic liabilities for application of convenient clearance measures;
2. it has an independent legal personality within the customs territory of China and engages in high-tech production with its products being listed in the Catalogue of China's High-tech Export Products jointly prepared by the Ministry of Science and Technology, the Ministry of Foreign Trade and Economic Cooperation, the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs of China;
3. it has import and export operation rights and has been registered at the Customs;
4. it has an annual export volume of not less than $100 million (including those carried forward from deep processing trade).
What Convenient Clearance Measures have the Customs Provided?
At present, the convenient clearance measures that enterprises may apply include seven items: declaration in advance, networked declaration, guarantee-based inspection and release, expedited clearance, rapid transit across customs districts, visiting inspection and release and networked supervision of processing trade.