| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 127 [2019]) | | （2019年第127号） |
| Announcement on Carrying out the Pilot Program of the Reform for “Two-step Declaration” | | 关于开展“两步申报”改革试点的公告 |
| For the purposes of implementing the State Council's requirements for the reform of "simplification of administrative procedures, decentralization of powers, combination of decentralization and regulation, and optimization of services”, further optimizing the business environment, and advancing trade facilitation, the General Administration of Customs has decided to carry out the pilot program of the reform for “two-step declaration” in some customs offices. The relevant matters are hereby announced as follows: | | 为贯彻落实国务院“放管服”改革要求，进一步优化营商环境，促进贸易便利化，海关总署决定在部分海关开展进口货物“两步申报”改革试点。现就有关事项公告如下： |
| I. The Contents of “Two-step declaration” | | 一、“两步申报”内容 |
| Under the "two-step declaration" customs clearance mode, (1) the goods may be taken away after an enterprise's preliminary declaration is approved by the Customs; (2) the enterprise shall complete the complete declaration within the prescribed time. | | 在“两步申报”通关模式下，第一步，企业概要申报后经海关同意即可提离货物；第二步，企业在规定时间内完成完整申报。 |
| 1. An enterprise shall submit an application for providing tax guarantee for dutiable goods to the functional department of duty collection of the customs office directly under the GACC at the place where the enterprise is registered. The guaranteed credit line may be reused according to payment of duties made by the enterprise. | | （一）对应税货物，企业需提前向注册地直属海关关税职能部门提交税收担保备案申请；担保额度可根据企业税款缴纳情况循环使用。 |
| 2. The first step is preliminary declaration. An enterprise shall declare to the Customs whether the imported goods are restricted and controlled articles, they are subject to inspection or quarantine according to law (whether they are included in the statutory inspection catalogue or are subject to inspection or quarantine as provided by laws and regulations), and whether they need to be taxed. | | （二）第一步概要申报。企业向海关申报进口货物是否属于禁限管制、是否依法需要检验或检疫（是否属法检目录内商品及法律法规规定需检验或检疫的商品）、是否需要缴纳税款。 |
| If the imported goods are not restricted and controlled articles and are not subject to inspection or quarantine according to law, nine items shall be declared, and two items involving logistics shall be confirmed. For dutiable goods, the filing numbers for guarantee that meet the requirements shall be selected; for the restricted and controlled articles, two additional items shall be declared; for those that are subject to inspection or quarantine according to law, five more items shall be declared (For details, see Annex 1). | | 不属于禁限管制且不属于依法需检验或检疫的，申报9个项目，并确认涉及物流的2个项目，应税的须选择符合要求的担保备案编号；属于禁限管制的需增加申报2个项目；依法需检验或检疫的需增加申报5个项目（详见附件1）。 |
| 3. The second step is complete declaration. An enterprise shall accomplish the complete declaration within 14 days after the declaration of the entry of the means of transport and undergo formalities for tax payment and other customs clearance procedures. After taxes are paid to the treasury, the enterprise's guaranteed credit line shall be resumed automatically. If an enterprise chooses not to pay taxes when making preliminary declaration, and it is confirmed that it is required to pay taxes when making complete declaration, the enterprise shall handle it in accordance with the relevant provisions on the cancellation of customs declaration forms for imports and exports. | | （三）第二步完整申报。企业自运输工具申报进境之日起14日内完成完整申报，办理缴纳税款等其他通关手续。税款缴库后，企业担保额度自动恢复。如概要申报时选择不需要缴纳税款，完整申报时经确认为需要缴纳税款的，企业应当按照进出口货物报关单撤销的相关规定办理。 |
4. When the enterprises in processing trade and areas under special customs supervision and the bonded supervision sites make the “two-step” declaration of goods by using the Golden Customs Phase II System, the bonded checklist shall not be used in the first step: preliminary declaration, and the customs declaration form shall, according to the original model, be generated through the bonded checklist in the second step: complete declaration.
．．．．．． | | （四）加工贸易和海关特殊监管区域内企业以及保税监管场所的货物申报在使用金关二期系统开展“两步申报”时，第一步概要申报环节不使用保税核注清单，第二步完整申报环节报关单按原有模式，由保税核注清单生成。
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