[Basic information]
Company A, as a domestic consignor, declared the export of 45 items of glass blanks and other commodities under the "re-export of imported materials" supervision method, with a total value of RMB 7.8 million. In the follow-up supervision, the customs found that the trading country (region), destination country (region) and port of shipment of the above goods were declared as T, while the actual trading country (region), destination country (region) and port of shipment were all G. The above false declaration by Company A affects the accuracy of customs individual statistics. In accordance with the provisions of Paragraph 3 of Article 86 of the Customs Law of the People's Republic of China and Article 25 of the Provisions of the People's Republic of China on the Administration of Customs Statistics, the customs imposed a fine of RMB 5,000 on Company A and ordered it to make corrections.
[Key point analysis] Question 1: How to distinguish between "customs statistics" and "customs individual statistics"?
For customs statistics, according to the provisions of Paragraph 1 of Article 2 of the Regulations on Customs Statistics of the People's Republic of China, the customs statistics are statistics of import and export goods trade by the customs in accordance with the law and are an integral part of national economic statistics. Article 4 of the Regulations stipulates that goods that actually enter or leave the country and cause an increase or decrease in the stock of materials within the country shall be included in customs statistics. Article 5 of the Regulations also clarifies the trade methods that are not included in customs statistics, and Item (VI) stipulates: "Other goods specified by the General Administration of Customs that are not included in customs statistics." Announcement No. 125 (2018) issued by the General Administration of Customs (including Annexes 1-5) clarifies the statistical items of import and export trade, the statistical methods of import and export trade, goods not included in the statistics of import and export trade, and goods subject to customs individual statistics, and Annex 4 "Goods Not Included in the Statistics of Import and Export Trade" includes: "goods transferred among special customs control areas, among supervised bonded places and between special customs control areas and supervised bonded places." Therefore, the re-export of imported materials involved in this case is not included in customs statistics.
For customs individual statistics, according to Article 4 of the Provisions of the People's Republic of China on the Administration of Customs Statistics, the customs shall carry out statistics on the import and export trade in goods that actually enter or leave the country and cause an increase or decrease in the stock of materials within the country, carry out individual statistics on other goods under customs supervision according to the management needs, and implement customs business statistics on customs entry and exit supervision and management activities and internal management affairs.
In this case, although the goods declared for export by Company A are not within the scope of customs statistics, they meet the requirements listed in Annex 5 "Goods Subject to Customs Individual Statistics" of the Announcement of the General Administration of Customs on Issues Concerning the Implementation of the Provisions of the People's Republic of China on the Administration of Customs Statistics (Announcement No. 125 (2018) of the General Administration of Customs), and they are the goods subject to customs individual statistics.
Question 2: How to characterize and punish the behavior of Company A?
In this case, Company A violated the legal obligation stipulated in Paragraph 1 of Article 24 of the Customs Law of the People's Republic of China that "the consignee of imported goods and the consignor of exported goods shall truthfully declare to the customs", and its false declaration information was included in the items listed in the Instructions of the Customs of the People's Republic of China on Completing the Customs Declaration Forms for Imported and Exported Goods (Annex to Announcement No. 18 [2019] of the General Administration of Customs). Therefore, Company A's behavior is illegal.
According to the provisions of Paragraph 3 of Article 86 of the Customs Law of the People's Republic of China, if the imported or exported goods and articles, or goods in transit, transshipment or through transport are falsely declared to the customs, a fine may be imposed, and if there is any illegal gain, the illegal gain shall be confiscated. Therefore, the behavior of Company A is punishable.
Since the goods involved in Company A's case are subject to customs individual statistics, this case does not apply to the provisions of Paragraph 1 of Article 15 of the Regulation of the People's Republic of China on the Implementation of Customs Administrative Punishment on acts where false declaration affects the accuracy of customs statistics. Instead, it shall be punished in accordance with the provisions of Article 25 of the Provisions of the People's Republic of China on the Administration of Customs Statistics that "if items that must be declared according to law are not declared or are falsely declared, which affects the accuracy of customs individual statistics, the customs shall issue a warning or impose a fine of not less than RMB 1,000 and not more than RMB 10,000."
[Enlightenment from the case]
The customs statistics play an important role in decision-making assistance and monitoring and supervision in national macroeconomic decision-making, foreign trade management and customs administration according to law. Therefore, the accuracy of its statistical data is particularly important. In recent years, some companies have not attached importance to or paid attention to the accuracy of declarations for goods that are subject to customs individual statistics, such as returns, temporary entry and exit, and re-export of imported materials. The customs reminds import and export companies to fulfill their legal obligations to declare truthfully and fill in the customs declaration form items accurately. Those who fail to declare items that should be declared according to law or whose declaration is false and affects the accuracy of customs statistics or customs individual statistics will be warned or fined.
(Huangpu Customs: Li Yang)
Disclaimer：The above content is translated from Chinese version of China Inspection and Quarantine Times. The China Inspection and Quarantine Times version shall prevail.
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