| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 45 [2017]) | | （2017年第45号） |
| Announcement on Optimizing the Consolidated Duty Collection System | | 关于优化汇总征税制度的公告 |
| In order to provide better services to enterprises, and shorten the time required by customs clearance, the General Administration of Customs has decided to further optimize the consolidated duty collection system. The relevant matters are hereby announced as follows: | | 为进一步服务企业，压缩通关时间，海关总署决定进一步优化汇总征税制度。现将有关事项公告如下： |
| I. The consolidated duty collection system may apply to all enterprises registered with the Customs (excluding dishonest enterprises). “Enterprise subject to consolidated duty collection” means the consignees and consigners listed on the customs declaration forms for import and export. | | 一、所有海关注册登记企业均可适用汇总征税模式（“失信企业”除外）。汇总征税企业是指进出口报关单上的收发货人。 |
| II. An enterprises that has the need for consolidated duty collection shall file an application for the recordation of the general security for payment of duties (hereinafter referred to as “general security”) with the functional department of duty collection of the customs office directly under the GACC at the place where it is registered (hereinafter referred to as the “territorial functional department of duty collection”), and a general security shall be in the form of a letter of guarantee or in any other form acceptable to the Customs in accordance with the law; the beneficiaries of a letter of guarantee shall include the customs office directly under the GACC at the place where the enterprise is registered and other customs offices directly under the GACC at the places of import and export; the coverage of security includes the payable customs duties and overdue fines of goods imported and exported by the enterprise during the security period (see the Annex for the format of a letter of guarantee); and secured credit line may be recycled according to payment of duties made by the enterprise. | | 二、有汇总征税需求的企业，向注册地直属海关关税职能部门（以下简称“属地关税职能部门”）提交税款总担保（以下简称“总担保”）备案申请，总担保应当依法以保函等海关认可的形式；保函受益人应包括企业注册地直属海关以及其他进出口地直属海关；担保范围为担保期限内企业进出口货物应缴纳的海关税款和滞纳金（保函格式见附件）；担保额度可根据企业税款缴纳情况循环使用。 |
| III. An enterprise shall, when making a declaration, select the mode of “consolidated duty collection,” and only one recordation number of a general security may be filled in a customs declaration form. | | 三、企业申报时选择汇总征税模式的，一份报关单使用一个总担保备案编号。 |
| IV. The Customs may release goods if the secured credit line of a declaration form for consolidated duty collection concerning which there is nothing required by the Customs to be done such as surveillance or inspection, among others, has been deducted. | | 四、无布控查验等海关要求事项的汇总征税报关单担保额度扣减成功，海关即放行。 |
| V. Where a declaration form for consolidated duty collection is in paper form, the enterprise shall, within ten days from the date when goods are released, submit a paper declaration document. If there are less than 10 days from the date when goods are released till the end of the month, the paper declaration document shall be submitted before the end of the month. | | 五、汇总征税报关单采用有纸模式的，企业应在货物放行之日起10日内递交纸质报关单证，至当月底不足10日的，应在当月底前递交。 |
| VI. An enterprise shall, before the end of the fifth working day of each month, complete the consolidated electronic payment of the payable duties in the previous month. After duties are paid to the treasury, the enterprise's secured credit line will be resumed automatically. | | 六、企业应于每月第5个工作日结束前，完成上月应纳税款的汇总电子支付。税款缴库后，企业担保额度自动恢复。 |
| Where any enterprise fails to pay its duties as required, the Customs may directly print a customs duty payment bill, and hand it over to the enterprise or notify the enterprise to perform its duty payment obligation. If the enterprise fails to pay its duties within the prescribed time limit, the Customs shall turn the security deposits into duties or notify the guarantee institution to perform the obligation of posting security for duty payment. | | 企业未按规定缴纳税款的，海关径行打印海关税款缴款书，交付或通知企业履行纳税义务；企业未在规定期限内缴税的，海关办理保证金转税手续或通知担保机构履行担保纳税义务。 |
| VII. Fees for delayed declaration or any other expenses incurred by an enterprise when it undergoes the consolidated duty collection formalities shall be paid off before the customs release of goods. | | 七、企业办理汇总征税时，有滞报金等其他费用的，应在货物放行前缴清。 |
VIII. Where an enterprise faces the risk of having duty arrears, the customs office directly under the GACC at the place of import or export shall suspend its eligibility for consolidated duty collection; and after the risk is lifted, its eligibility for consolidated duty collection may be resumed upon confirmation by the customs office at the place where it is registered.
．．．．．． | | 八、企业出现欠税风险的，进出口地直属海关暂停企业适用汇总征税；风险解除后，经注册地直属海关确认，恢复企业适用汇总征税。
．．．．．． |
|
Dear visitor, as a premium member of this database, you will get complete access to all content.Please go premium and get more.
1. To become a premium member, please call 400-810-8266 Ext. 171.
2. Binding to the account with access to this database.
3. Apply for a trial account.
4. To get instant access to a document, you can Pay Amount 【￥200.00】 for your single purchase. | |
您好：您现在要进入的是北大法宝英文库会员专区。
如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户；您可通过网上支付进行单篇购买，支付成功后即可立即查看本篇内容。
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail:info@chinalawinfo.com
|
| | | |
| | | |