| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 23 [2018]) | | （2018年第23号） |
| Announcement on Launching the Bonded Verification and Endorsement List | | 关于启用保税核注清单的公告 |
| For the purposes of promoting the implementation of the management and reform of the verification and endorsement account books of the bonded verification and endorsement list and realizing the organic connection with the management of material coded data of processing trade and bonded supervision enterprises, the General Administration of Customs has decided to comprehensively launch the bonded verification and endorsement list, and the relevant matters are hereby announced as follows: | | 为推进实施以保税核注清单核注账册的管理改革，实现与加工贸易及保税监管企业料号级数据管理有机衔接，海关总署决定全面启用保税核注清单，现就相关事项公告如下： |
| I. As a specialized document and certificate for the verification and endorsement of Golden Gate II bonded original accounts, the bonded verification and endorsement list is the relevant document and certificate for handling the processing trade and bonded supervision business. | | 一、保税核注清单是金关二期保税底账核注的专用单证，属于办理加工贸易及保税监管业务的相关单证。 |
| II. Where a processing trade and bonded supervision enterprise has set a Golden Gate II bonded original account and is handling the entry or exit of goods, entry or exit of the areas under special customs supervision and bonded supervision premises, and turnover (carry-over) of bonded goods between bonded supervision premises and processing trade enterprises, the relevant enterprise shall, according to the format set by the Golden Gate II bonded verification and endorsement list system and the entering requirements, submit the data of the bonded verification and endorsement list to the customs, and undergo the formalities (see Annex for the Specifications for Entering the Bonded Verification and Endorsement List) according to the actual business needs. | | 二、加工贸易及保税监管企业已设立金关二期保税底账的，在办理货物进出境、进出海关特殊监管区域、保税监管场所，以及开展海关特殊监管区域、保税监管场所、加工贸易企业间保税货物流（结）转业务的，相关企业应按照金关二期保税核注清单系统设定的格式和填制要求向海关报送保税核注清单数据信息，再根据实际业务需要办理报关手续（保税核注清单填制规范详见附件）。 |
| III. For the purposes of simplifying the customs declaration formalities for bonded goods, after the Golden Gate II bonded verification and endorsement list system is launched, an enterprise carrying forward the surplus materials of processing trade goods, destroying the processing trade goods (no income is obtained after disposal) and undergoing the carry-forward formalities of unpriced equipment of processing trade is not required to undergo the declaration formalities for declaration forms again; and for goods entering and leaving between the areas under special customs supervision and bonded places under customs supervision or enterprises outside the area (place), an enterprise inside the area (place) is not required to undergo the declaration formalities for recordation lists again. | | 三、为简化保税货物报关手续，在金关二期保税核注清单系统启用后，企业办理加工贸易货物余料结转、加工贸易货物销毁（处置后未获得收入）、加工贸易不作价设备结转手续的，可不再办理报关单申报手续；海关特殊监管区域、保税监管场所间或与区（场所）外企业间进出货物的，区（场所）内企业可不再办理备案清单申报手续。 |
| IV. Where an enterprise needs to undergo the declaration formalities for declaration forms (recordation lists) after submitting the bonded verification and endorsement list, the declaration data of the declaration forms (recordation lists) shall be generated upon consolidation of the data of the bonded verification and endorsement list. | | 四、企业报送保税核注清单后需要办理报关单（备案清单）申报手续的，报关单（备案清单）申报数据由保税核注清单数据归并生成。 |
| V. To transfer processing trade and bonded goods between areas under special customs supervision, bonded places under customs supervision and processing trade enterprises, the recipient enterprise shall firstly submit the bonded verification and endorsement list for import and the transferring enterprise shall submit the bonded verification and endorsement list for export. | | 五、海关特殊监管区域、保税监管场所、加工贸易企业间加工贸易及保税货物流转，应先由转入企业报送进口保税核注清单，再由转出企业报送出口保税核注清单。 |
| VI. After the Customs accepts a bonded verification and endorsement list, if it needs to be amended or revoked, it shall be handled by the following methods: | | 六、海关接受企业报送保税核注清单后，保税核注清单需要修改或者撤销的，按以下方式处理： |
| (1) Where an import or export declaration form (recordation list) needs to be revoked, the corresponding bonded verification and endorsement list shall be revoked concurrently. | | （一）货物进出口报关单（备案清单）需撤销的，其对应的保税核注清单应一并撤销。 |
| (2) Where no declaration form (recordation list) needs to be declared or no corresponding declaration form (recordation list) has been declared for a bonded verification and endorsement list, the applicant may only apply for revocation. | | （二）保税核注清单无需办理报关单（备案清单）申报或对应报关单（备案清单）尚未申报的，只能申请撤销。 |
| (3) Where an amendment item of a goods import and export declaration form (recordation list) involves the amendment to a bonded verification and endorsement list, the list shall be firstly amended so as to ensure the consistency between the list and declaration form (recordation list). | | （三）货物进出口报关单（备案清单）修改项目涉及保税核注清单修改的，应先修改清单，确保清单与报关单（备案清单）的一致性。 |
| (4) Where an amendment item of a declaration form and bonded verification and endorsement list involves the recorded data of the bonded original accounts, the data of the bonded original accounts shall be firstly changed. | | （四）报关单、保税核注清单修改项目涉及保税底账已备案数据的，应先变更保税底账数据。 |
| (5) Where the bonded original accounts have been written off, the bonded verification and endorsement list shall not be amended or revoked. | | （五）保税底账已核销的，保税核注清单不得修改、撤销。 |
| VII. Where the customs requests surveillance and review for the data of the bonded verification and endorsement list, the bonded verification and endorsement list shall not be amended or revoked before the relevant formalities are undergone. | | 七、海关对保税核注清单数据有布控复核要求的，在办结相关手续前不得修改或者撤销保税核注清单。 |
| VIII. A commodity item of the bonded verification and endorsement list meeting the following conditions may be consolidated as a same commodity item of the declaration form (recordation list): | | 八、符合下列条件的保税核注清单商品项可归并为报关单（备案清单）同一商品项： |
| (1) The material codes, materials and parts concurrently meeting the following conditions: those with identical ten-digit commodity codes, identical declaration measurement units, identical names of commodities in Chinese, identical currency systems, and identical countries of origin may be consolidated. Consumable materials that may be bonded according to the relevant provisions and other bonded materials and parts shall not be consolidated; and for the management needs, the commodities that the customs office or the enterprise deems necessary to be separately listed shall not be consolidated. | | （一）料号级料件同时满足：10位商品编码相同；申报计量单位相同；中文商品名称相同；币制相同；原产国相同的可予以归并。其中，根据相关规定可予保税的消耗性物料与其他保税料件不得归并；因管理需要，海关或企业认为需要单列的商品不得归并。 |
| (2) The exported finished products concurrently meeting the following conditions: those with identical ten-digit commodity codes, identical declaration measurement units, identical names of commodities in Chinese, identical currency systems, and identical ultimate country of destination may be consolidated. Exported taxable commodities shall not be consolidated; material code finished products involving unit consumption standards and not involving unit consumption standards shall not be consolidated; and for the management needs, the commodities that the customs office or the enterprise deems necessary to be separately listed shall not be consolidated. | | （二）出口成品同时满足：10位商品编码相同；申报计量单位相同；中文商品名称相同；币制相同；最终目的国相同的可予以归并。其中，出口应税商品不得归并；涉及单耗标准与不涉及单耗标准的料号级成品不得归并；因管理需要，海关或企业认为需要单列的商品不得归并。 |
| This Announcement shall come into force on July 1, 2018. This Announcement shall apply, mutatis mutandis, to the customs offices that have carried out the pilot program before July 1. | | 本公告自2018年7月1日起实施。7月1日之前，已开展试点的海关可参照本公告执行。 |
| | 特此公告。 |
| Annex: Specifications for Entering the Bonded Verification and Endorsement List | | 附件： 保税核注清单填制规范 |
| General Administration of Customs | | 海关总署 |
| March 26, 2018 | | 2018年3月26日 |
| | 附件 |
| | 保税核注清单填制规范 |
| | 为规范和统一保税核注清单管理，便利加工贸易及保税监管企业按照规定格式填制和向海关报送保税核注清单数据，特制定本填制规范。 |
| | 一、预录入编号 |
| | 本栏目填报核注清单预录入编号，预录入编号由系统根据接受申报的海关确定的规则自动生成。 |
| | 二、清单编号 |
| | 本栏目填报海关接受保税核注清单报送时给予保税核注清单的编号，一份保税核注清单对应一个清单编号。 |
| | 保税核注清单海关编号为18位，其中第1－2位为QD，表示核注清单，第3－6位为接受申报海关的编号（海关规定的《关区代码表》中相应海关代码），第7-8位为海关接受申报的公历年份，第9位为进出口标志（“I”为进口，“E”为出口），后9位为顺序编号。 |
| | 三、清单类型 |
| | 本栏目按照相关保税监管业务类型填报，包括普通清单、分送集报清单、先入区后报关清单、简单加工清单、保税展示交易清单、区内流转清单、异常补录清单等。 |
| | 四、手（账）册编号 |
| | 本栏目填报经海关核发的金关工程二期加工贸易及保税监管各类手（账）册的编号。 |
| | 五、经营企业 |
| | 本栏目填报手（账）册中经营企业海关编码、经营企业的社会信用代码、经营企业名称。 |
| | 六、加工企业 |
| | 本栏目填报手（账）册中加工企业海关编码、加工企业的社会信用代码、加工企业名称，保税监管场所名称（保税物流中心（B型）填报中心内企业名称）。 |
| | 七、申报单位编码 |
| | 本栏目填报保税核注清单申报单位海关编码、申报单位社会信用代码、申报单位名称。 |
| | 八、企业内部编号
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