Notice of the general administration of customs no. 127, 2019 (notice on launching the pilot reform of "two-step declaration")
Bulletin [2019] 127
In order to implement the requirements of the state council's reform on "streamlining administration, regulation and service", further optimize the business environment and promote trade facilitation, the general administration of customs has decided to carry out the pilot reform of "two-step declaration" of imported goods in some customs.The relevant matters are hereby announced as follows:
I. contents of "two-step declaration
Under the "two-step declaration" customs clearance mode, in the first step, the goods can be taken away after the enterprise declaration with the approval of the customs;The second step is to complete the declaration within the prescribed time.
(1) for taxable goods, the enterprise shall file an application for filing of tax guarantee with the customs functional department directly under the place of registration in advance;The guarantee amount can be recycled according to the tax payment situation of the enterprise.
(2) the first step is preliminary declaration.The enterprise declares to the customs whether the imported goods belong to prohibition and control, whether they need inspection or quarantine according to law (whether they belong to the commodities in the catalogue of legal inspection and the commodities requiring inspection or quarantine according to laws and regulations), whether they need to pay taxes.
If it is not subject to prohibition and control and is not subject to inspection or quarantine according to law, 9 items shall be declared and 2 items involving logistics shall be confirmed. The taxable guarantee record number shall meet the requirements;Two more items shall be declared if they belong to prohibition and control;5 additional items shall be declared for inspection or quarantine according to law (see annex 1 for details).
Step 2 complete declaration.The enterprise shall complete the complete declaration within 14 days after the declaration of the entry of the means of transport, and go through other customs clearance procedures such as tax payment.After the tax is paid to the Treasury, the enterprise guarantee amount is automatically restored.If the enterprise chooses not to pay tax when making a summary declaration, and it is confirmed to be required to pay tax when making a complete declaration, the enterprise shall handle it in accordance with the relevant provisions on the cancellation of the declaration form of import and export goods.
(iv) for the declaration of goods of enterprises in processing trade and areas under special customs supervision and bonded supervision sites, when the "two-step declaration" is carried out with the phase ii system of customs, the first step does not use the bonded declaration list for the summary declaration, and the second step generates the declaration list for the complete declaration according to the original mode.
(5) the filling requirements of declaration items shall be implemented in accordance with the notice of the general administration of customs on the revision of > of the filling specifications of declaration forms for import and export goods of the People's Republic of China (announcement of the general administration of customs no. 18, 2019).
(6) the "two-step declaration" pilot program is launched and the existing declaration mode is retained. Enterprises can choose one of the above two modes for declaration.
Ii. Scope of pilot customs
(1) manzhouli customs is subordinate to xali customs;
(2) hangzhou customs is subordinate to qianjiang customs office in xiasha and zhoushan customs;
(iii) ningbo customs is subordinate to meishan customs;
(4) Qingdao customs is subordinate to the port office and airport office of yantai customs;
(5) shenzhen customs is subordinate to shenzhen bay customs and shekou customs;
(6) huangpu customs is subordinate to xingang customs and sui dong customs.
Three, "two-step application" pilot conditions
During the pilot period, the application of "two-step declaration" shall meet the following conditions:
(1) the credit rating of the domestic consignee or consigner is general credit or above;
(2) goods actually entering the country through the pilot customs;
(iii) the relevant regulatory documents have been checked online (see annex 2).
"Two-step declaration" mode is not applicable to customs transshipment business.
The announcement comes into effect on August 24, 2019.
This notice is hereby issued.
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