| Approval department | Item | Sub-item | Approval type | Basis for establishment | Joint approval department | Subject under examination and approval | Remarks | |
| 23001 | The General Administration of Customs of the People's Republic of China (GACC) | Registration of Customs brokers | None | Administrative license | Article 11 of Customs Law of the People’s Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 28, 2013): “The consignees or consignors for imported or exported goods and the Customs brokers to go through declaration procedures shall register with the Customs according to the law...No broker that has not registered with the Customs in accordance with the law… may engage in declaration business.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| Paragraph 2 of Article 5 of Provisions of the General Administration of Customs of the People's Republic of China on the Administration of Registration of Declaration Entities (Decree of the General Administration of Customs No. 127, coming into force as of June 1, 2005): “A Customs broker may not get registered unless it obtains the approval of registration from the Customs directly under the GACC.” | ||||||||
| 23002 | The General Administration of Customs of the People's Republic of China | Verification and approval of goods temporarily imported and exported | None | Administrative license | Article 31 of the Customs Law of the People's Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 28, 2013): “Goods that are temporarily imported or exported with the approval of the Customs shall be re-transported out of or into the territory within six months. An extension may be granted in special circumstances with Customs approval.” | None | Authorities, Public institutions, enterprises, social organizations or citizen individuals | To be examined and approved by the General Administration of Customs and the Customs directly under the GACC. |
| In the Administrative Measures of the General Administration of Customs of the People's Republic of China for Goods Temporarily Imported or Exported (Decree of the General Administration of Customs No. 157, coming into force as of May 1, 2007), Paragraph 3 of Article 7: “With regard to goods temporarily imported or exported under important national projects or under national scientific research projects, as well as articles for exhibitions for a period of 24 months or longer, where it is necessary to extend the time limit again after the expiry of the 18-month extension period, the local competent Customs directly under the GACC reports to the General Administration of Customs for examination and approval.” Article 12: “The application for temporary import or export of goods shall be filed with the local competent Customs house.” And Article 13: “Where the Customs approves an application for temporary entry or exit of goods under an ATA carnet (ATA Carnet for Temporary Admission of Goods), they shall make an endorsement on the ATA carnet. Otherwise, they shall make no endorsement.” | ||||||||
| 23003 | The General Administration of Customs of the People's Republic of China | Examination and approval of establishment of supervised warehouse for export and bonded warehouse | 1. Examination and approval of establishment of supervised warehouse for export | Administrative license | Article 32 of the Customs Law of the People’s Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 28, 2013): “The operation of the storage, processing, assembling, exhibition, transportation and consignment sales of bonded goods, and the operation of duty-free shops shall be compliant with the Customs supervision requirements, and approved by as well as registered with the Customs.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| Article 2 of the Measures of the Customs of the People’s Republic of China for the Administration of Supervised Warehouses for Export and the Goods Stored Therein (Decree of the General Administration of Customs No. 133, coming into force as of January 1, 2006): “The term "supervised warehouse for export" as mentioned in the present Measures refers to a warehouse under supervision exclusively used by the Customs, which was set up upon approval of the Customs, for storage of goods whose Customs procedures for export have been completed or for bonded logistics distribution, or for provision of circulative value-added services”; and its Article 6: “The application for the establishment of an supervised warehouse for export shall be accepted by the competent Customs house of the place where the supervised warehouse for export is located, and reported by the said customs house to the Customs directly under GACC for examination and approval.” | ||||||||
| 2. Examination and approval of establishment of bonded warehouse | Administrative license | Article 2 of the Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein (Decree of the General Administration of Customs No. 105, coming into force as of February 1, 2004): “The term “bonded warehouses” as mentioned in the present Provisions refers to the warehouses that are established upon approval of the Customs for exclusive storage of bonded goods and other goods that have not completed the Customs procedures”; and its Article 10: “A bonded warehouse shall be subject to the examination and approval of the Customs directly under GACC and be reported by the said customs to the General Administration of Customs for recordation”. | None | Enterprises | It’s examined and approved by the Customs directly under the GACC. | |||
| 23004 | The General Administration of Customs of the People's Republic of China | Examination and Approval of Establishment of tax-free shops | None | Administrative license | Article 32 of the Customs Law of the People’s Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 28, 2013): “…the operation of tax-free shop shall comply with the Customs supervision requirements and approved by as well as registered with the Customs.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| Article 8 of the Measures of General Administration of Customs of the People's Republic of China for Supervising and Administering Tax-Free Shops and Tax-Free Goods (Decree of General Administration of Customs No. 132, coming into force as of January 1, 2006): “The General Administration of Customs shall, pursuant to the procedures and periods set forth in the Administrative License Law of the People's Republic of China and the Measures of the Customs of the People's Republic of China for Implementing the Administrative Licensing Law of the People's Republic of China, undertake procedures for examination and approval of tax-free shops.” | ||||||||
| 23005 | The General Administration of Customs of the People's Republic of China | Examination and approval of warehousing of goods under customs supervision | None | Administrative license | Article 38 of the Customs Law of the People’s Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on December 28, 2013): “The enterprises engaging in warehousing of goods under customs supervision are required to be registered with the Customs and complete the formalities of receipt, storage and delivery in accordance with Customs provisions. Storage of goods under Customs supervision outside the Customs-supervision zone shall be approved by the Customs and receive the Customs supervision.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| 23006 | The General Administration of Customs of the People's Republic of China | Ratification of entry and exit of articles of resident offices and long-term non-resident passengers for public and personal use | None | Administrative license | Item 226 of the Decision of the State Council to Set Administrative Licensing for Items Requiring Administrative Approval that Really Need to Be Retained (Decree of the State Council No. 412, coming into force as of July 1, 2004): “Approval of entry and exit of articles of resident offices and long-term non-resident passengers for public and personal use”; and the enforcement agencies are “all Customs directly under the GACC”. | None | Resident offices and long-term non-resident passengers | To be examined and approved by the Customs directly under the GACC. |
| 23007 | The General Administration of Customs of the People's Republic of China | Record-filing of the freight transport via small vessels traveling between the mainland and Hong Kong or Macao | None | Administrative license | Item 227 of Decision of the State Council to Set Administrative Licensing for Items Requiring Administrative Approval That Really Need to Be Retained (Decree of the State Council No. 412, coming into force as of July 1, 2004): “Record-filing of the freight transport of small vessels traveling between the mainland and Hong Kong or Macao”; and the enforcement agencies are “all Customs directly under the GACC”. | None | Enterprises or citizen individuals | To be examined and approved by the Customs directly under the GACC. |
| 23008 | The General Administration of Customs of the People's Republic of China | Registration of transport enterprises and vehicles carrying domestic goods subject to Customs supervision | None | Administrative license | Item 228 of the Decision of the State Council to Set Administrative Licensing for Items requiring Administrative Approval That Really Need to Be Retained (Decree of the State Council No. 412, coming into force as of July 1, 2004): “Registration of transport enterprises and vehicles carrying domestic goods subject to Customs supervision”; and the enforcement agencies are “all Customs directly under the GACC”. | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| 23009 | The General Administration of Customs of the People's Republic of China | Examination and approval of the articles for passengers permitted to enter China to settle down | None | Administrative license | Item 231 of the Decision of the State Council to Set Administrative Licensing for Items Requiring Administrative Approval That Really Need to Be Retained (Decree of the State Council No. 412, coming into force as of July 1, 2004): “Examination and approval of the articles for passengers permitted to enter China to settle down”; and the enforcement agencies are “all Customs directly under the GACC”. | None | Passengers entering China to settle down | To be examined and approved by the Customs directly under the GACC. |
| 23010 | The General Administration of Customs of the People's Republic of China | Examination and approval of transshipment of imported and exported goods under customs supervision by barges along the Yangtze River | None | Administrative license | Item 234 of the Decision of the State Council to Set Administrative Licensing for Items Requiring Administrative Approval That Really Need to Be Retained (Decree of the State Council No. 412, coming into force as of July 1, 2004): “Examination and approval of transshipment of imported and exported goods under customs supervision by barges along the Yangtze River”; and the enforcement agencies are “all Customs directly under the GACC”. | None | Enterprises or citizen individuals | To be examined and approved by the Customs directly under the GACC. |
| 23011 | The General Administration of Customs of the People's Republic of China | Examination and approval of opening of ports | None | Non-administrative licensing approval | Item 122 of the Annex to the Circular of the General Office of the State Council on Retaining Some Non-administrative Licensing Examination and Approval Items (GBF [2004] No. 62): “Examination and approval of opening of ports”; and the enforcement agency is “the General Administration of Customs”. | Departments concerned | Authorities | |
| 23012 | The General Administration of Customs of the People's Republic of China | Examination and approval of applications of local governments for the entry and exit of Chinese and foreign civil planes through Chinese airports not open to the outside and those with restrictions, and the temporary opening of land borders | None | Non-administrative licensing approval | Item 123 of the Annex to the Circular of the General Office of the State Council on Retaining Some Non-administrative Licensing Examination and Approval Items (GBF [2004] No. 62): “The examination and approval of applications of local governments for the entry and exit of Chinese and foreign civil planes through Chinese airports not open to the outside and those with restrictions, and the temporary opening of land borders”; and the enforcement agency is “the General Administration of Customs” | Departments concerned | Authorities | |
| 23013 | The General Administration of Customs of the People's Republic of China | Examination and approval of the reduction and exemption of delayed declaration fee of import goods | None | Non-administrative licensing approval | Item 124 of the Annex to the Circular of the General Office of the State Council on Retaining Some Non-administrative Licensing Examination and Approval Items (GBF [2004] No. 62): “The examination and approval of the reduction and exemption of delayed declaration fee of import goods”; and the enforcement agencies are “the General Administration of Customs and all Customs directly under the GACC” | None | Enterprises | It has been delegated to the Customs directly under the GACC for examination and approval. |
| 23014 | The General Administration of Customs of the People's Republic of China | Examination and Approval of deferred payment of duties and the import-related taxes levied by the Customs on behalf of other government departments | None | Non-administrative licensing approval | Article 39 of the Regulations of the People's Republic of China on Import and Export Duties (Decree of the State Council No. 392, coming into force as of January 1, 2004): “Where the taxpayer fails to pay the duties within the specified time limit due to force majeure or adjustments to the State’s taxation policy, such time limit may be extended upon the approval of the General Administration of Customs, but in any case the extension shall not exceed six months.” | None | Enterprises | It has been delegated to the Customs directly under the GACC for examination and approval. |
| 23015 | The General Administration of Customs of the People's Republic of China | Examination and Approval of reduction and exemption of duties and the import-related taxes levied by the Customs on behalf of other government departments | None | Non-administrative licensing approval | Article 48 of the Regulations of the People's Republic of China on Import and Export Duties (Decree of the State Council No. 392, coming into force as of January 1, 2004): “Where the taxpayer is to import or export goods granted with tax reduction or exemption, the taxpayer shall, unless otherwise prescribed, go through the formalities with the Customs for approval of tax reduction or exemption by presenting relevant documents as required before such goods are imported or exported. The tax reduction or exemption shall be granted if the Customs confirms that such goods have met the relevant requirements through examination.” | None | Authorities, public institutions, enterprises and social organizations | To be examined and approved by the Customs directly under the GACC. |
| 23016 | The General Administration of Customs of the People's Republic of China | Examination and Approval of reduction or exemption of delayed declaration fee for duties and the import-related taxes levied by the Customs on behalf of other government departments | None | Non-administrative licensing approval | Article 3 of the Interim Provisions on Reduction or Exemption of Delayed Declaration Fee of Customs Duties and Taxes (SSF [2012] No. 437): “The application of a taxpayer for reduction or exemption of delayed declaration fee for duties and taxes shall be examined and approved by the General Administration of Customs. Without the approval or authorization of the General Administration of Customs, no Customs shall reduce or exempt such delayed declaration fee for duties and taxes”. | None | Taxpayers | To be examined and approved by the Customs directly under the GACC. |
| 23017 | The General Administration of Customs of the People's Republic of China | Examination and approval of establishment of bonded logistics centers (Class A) | None | Non-administrative licensing approval | Article 2 of the Interim Measures of the General Administration of Customs of the People's Republic of China for the Administration of Bonded Logistics Centers (Class A) (Decree of the General Administration of Customs No. 129, coming into force as of July 1, 2005): “The term "bonded logistics centers (Class A) (hereinafter referred to as logistics centers)" as mentioned in the present Measures refers to the Customs supervision places as approved by the Customs that are operated by legal-person enterprises within the territory of China to exclusively engage in the business of bonded warehousing and logistics”; and its Article 9: “An application for the establishment of a logistics center shall be filed to and accepted by the Customs directly under the GACC and reported to the General Administration of Customs for examination and approval.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| 23018 | The General Administration of Customs of the People's Republic of China | Examination and approval of establishment of bonded logistics centers (Class B) | None | Non-administrative licensing approval | Article 2 of Interim Measures of the General Administration of Customs of the People's Republic of China for the Administration of Bonded Logistics Centers (Class B) (Decree of the General Administration of Customs No. 130, coming into force as of July 1, 2005): “The term "bonded logistics center (Class B) (hereinafter referred to as logistics center)" refers to a concentrated customs supervision place as approved by the Customs that is operated by a domestic Chinese enterprise with legal person status and where many enterprises enter to undertake the business operations of bonded warehousing and logistics”; and its Article 9: “An application for the establishment of a logistics center shall be filed to and accepted by the Customs directly under the GACC and reported to the General Administration of Customs for examination and approval.” | The Ministry of Finance, the State Administration of Taxation and the State Administration of Foreign Exchange | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| 23019 | The General Administration of Customs of the People's Republic of China | Establishment of bonded factories | None | Non-administrative licensing approval | Article 2 of the Administrative Measures of the Customs of the People's Republic of China for Bonded Factories Engaging in Processing Trade (the General Administration of Customs [88] SHZ No. 343, coming into force as of May 1, 1988): “Bonded factories refer to those enterprises which have been specially approved by the Customs to engage in the bonded processing of goods produced exclusively for export (hereinafter referred to as bonded factories)”; and its Article 5: “The processing entity having the above conditions submits the “Application for the Bonded Factory Engaging in Processing Trade" and apply to the Customs. After field investigation and approval by the Customs, the "Registration Certificate for Bonded Factory Engaging in Processing Trade" is issued with the stamp of the bonded factory engaging in processing trade thereon, and then the bonded factory is allowed to conduct bonded processing.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |
| 23020 | The General Administration of Customs of the People's Republic of China | Registration of bonded groups engaging in processing of imported materials | None | Non-administrative licensing approval | Article 2 of the Administrative Measures of the Customs of the People’s Republic of China for Bonded Groups Engaging in Processing of Imported Materials (Decree of the General Administration of Customs No. 41, coming into force as of February 10, 1993): “Bonded group engaging in processing of imported materials refers to an enterprise union as approved by the General Administration of Customs that is formed by several processing enterprises of the same industry within Customs districts under the leadership of an enterprise with import-export operation right, undertakes to continuously process imported materials and pieces at different levels and through multiple working procedures, and is entitled to have full amount of bond”; and its Article 6: “The Customs will approve and issue the ‘Certificate of Registration of Bonded Group Engaging in Processing of Imported Materials’ to a bonded group in compliance with Customs supervision requirements after field investigation and verification of the Customs.” | None | Enterprises | To be examined and approved by the Customs directly under the GACC. |