| Measures of the Customs of the People's Republic of China for the Supervision of the Goods Transited between Customs Offices | | 中华人民共和国海关关于转关货物监管办法 |
| (Issued by the Order No. 89 of the General Administration of Customs on September 30, 2001, and amended in accordance with the Decision of the General Administration of Customs on Amending Some Rules, Order No. 218 of the General Administration of Customs on March 13, 2014) | | （2001年9月30日海关总署令第89号发布 根据2014年3月13日海关总署令第218号 《海关总署关于修改部分规章的决定》修正） |
| Chapter I General Provisions | | 第一章 总则 |
| Article 1 These Measures are enacted in accordance with the Customs Law of the People's Republic of China with a view to strengthening the supervision on the goods transited between customs offices and providing conveniences to the consignees and the consigners to go through customs formalities. | | 第一条 为了加强对转关货物的监管，方便收发货人办理海关手续，根据《中华人民共和国海关法》制定本办法。 |
| Article 2 The goods transited between customs offices are the goods under the supervision of the Customs. Unless otherwise provided (see Attachment 1), formalities of transition between customs offices may be handled for all imported and exported goods. The Customs shall affix seals on the imported and exported goods transited between customs offices. | | 第二条 转关货物是海关监管货物， 除另有规定外（见附件1），进出口货物均可办理转关手续。海关对进出口转关货物施加海关封志。 |
| Article 3 The goods transited between customs offices shall be carried by a carrier who has been registered at the customs. The Customs shall limit the scope of routes for the transition between customs offices, and shall limit the time for the transportation of the goods, while the carrier shall carry the goods to the designated place as required by the Customs. | | 第三条 转关货物应当由已经在海关注册登记的承运人承运。海关对转关限定路线范围，限定途中运输时间，承运人应当按海关要求将货物运抵指定的场所。 |
| The Customs may, as needed in its work, send functionaries to escort the goods transited between customs offices. The consignee and consigner of the goods or their agents, and the carrier shall, in accordance with the relevant provisions, pay the escort fee to the Customs and provide conveniences. | | 海关根据工作需要，可以派员押运转关货物，货物收发货人或者其代理人、承运人应当按规定向海关缴纳规费，并提供方便。 |
| Article 4 A surveillance area approved by the Customs shall be established in the place of destination or the place of consignment where goods are transited between customs offices. The goods transited between customs offices shall be deposited, loaded, unloaded or inspected within the customs surveillance area. Where, under a particular circumstance, the goods need to be deposited, loaded, unloaded, or inspected out of the customs surveillance area, the party concerned shall apply to the Customs in advance, and the Customs shall supervise them in accordance with the relevant provisions. | | 第四条 转关货物的指运地或者启运地应当设在经海关批准的监管场所。转关货物的存放、装卸、查验应当在海关监管场所内进行。特殊情况需要在海关监管场所以外存放、装卸、查验货物的，应当向海关事先提出申请，海关按照规定监管。 |
| Article 5 The Customs' inspection on the goods transited between customs offices shall be carried out by the customs at the place of destination or at the place of consignment. The customs at the place where the goods enter or depart from the territory may also, when necessary, inspect or re-inspect the goods. | | 第五条 海关对转关货物的查验，由指运地或者启运地海关实施。进、出境地海关认为必要时也可以查验或者复验。 |
| Article 6 Without the Customs' approval, no one shall open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer the goods transited between customs offices or change the identification marks on such goods, use the goods for other purposes or dispose of them by any other means. | | 第六条 转关货物未经海关许可，不得开拆、提取、交付、发运、调换、改装、抵押、质押、留置、转让、更换标记、移作他用或者进行其他处置。 |
| Article 7 The consignee or consigner of the goods transited between customs offices or his agent may go through the formalities of transition between customs offices in any of the following three methods: | | 第七条 转关货物的收发货人或者代理人，可以采取以下三种方式办理转关手续： |
| (1)by declaring in advance at the customs at the place of destination or at the place of consignment; | | （一）在指运地或者启运地海关以提前报关方式办理； |
| (2)by means of direct transition, that is, by directly filling out the declaration document of the goods transited between customs offices at the customs at the place where the goods enter the territory or at the place of consignment; | | （二）在进境地或者启运地海关以直接填报转关货物申报单的直转方式办理； |
| (3)by means of transshipment, that is, the carrier inside the territory or his agent shall uniformly declare at the customs at the territory-transit place or at the place of consignment. | | （三）以由境内承运人或者其代理人统一向进境地或者启运地海关申报的中转方式办理。 |
| Article 8 The electronic data about the declaration of the goods transited between customs offices shall have the same legal effect as the written documents. The data wrongly filled or transmitted may be modified or revoked if the relevant provisions on the administration of modification and revocation of customs declaration forms for imports and exports are complied with. For the goods transited between customs offices that the customs office has decided to inspect, the contents in the declaration are not allowed to be modified or revoked. | | 第八条 转关货物申报的电子数据与书面单证具有同等的法律效力。对确因填报或者传输错误的数据，符合进出口货物报关单修改和撤销管理相关规定的，可以进行修改或者撤销。对海关已经决定查验的转关货物，不再允许修改或者撤销申报内容。 |
| The List of Goods Carried by the Automobile Entering the Territory (Attachment 2) or the List of Goods Carried by the Automobile Departing from the Territory (Attachment 3) with respect to transportation by highway within Guangdong province shall be regarded as a written document for the declaration in the transition between customs offices, and shall have the legal binding force. | | 广东省内公路运输的《进境汽车载货清单》（附件2）或者《出境汽车载货清单》（附件3）视同转关申报书面单证，具有法律效力。 |
| Article 9 With respect to the goods transited between customs offices, if the party concerned has declared at the customs in advance, the customs at the place where the goods enter the territory may, when unable to read the data on the imported goods which are to be transited between customs offices due to a certain reason, handle the formalities of transition between customs offices in accordance with the relevant provisions on direct transition of the goods. | | 第九条 提前报关的转关货物，进境地海关因故无法调阅进口转关数据时，可以按照直转货物的规定办理转关手续。 |
| Article 10 Unless otherwise provided, the Customs shall supervise the goods which are carried from one place which has a customs to another by means of transiting the imported goods between customs offices. | | 第十条 从一个设关地运往另一个设关地的海关监管货物，除另有规定外，应当按照进口转关方式监管。 |
| Article 11 Where the means of transport or the driver needs to be changed during the transportation of the goods transited between customs offices due to traffic suddenness or any other reason, the carrier or the driver shall notify the nearby customs; the nearby customs shall, after checking and approving the change, supervise the change and notify in writing the customs at the place where the goods enter the territory or at the place of destination, or, at the customs at the place where the goods depart from the territory or at the place of consignment. | | |
| Article 12 When the goods transited between customs offices incur any damage, deficiency or loss during the storage or transportation of them within the country, the carrier, the owner of the goods and the responsible person of the depository shall, except for force majeure, bear the responsibility of tax payment. | | 第十二条 转关货物在国内储运中发生损坏、短少、灭失情事时，除不可抗力外，承运人、货物所有人、存放场所负责人应承担税赋责任。 |
| Chapter II Supervision on Imported Goods Which Are to Be Transited between Customs Offices | | 第二章 进口转关货物的监管 |
| Article 13 With respect to the goods transited between customs offices, the party concerned shall, within 14 days as of the date when the means of transportation is declared for entering the territory, go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory, and shall, within 14 days as of the date when the goods are carried to the customs at the place of destination within the time period limited by the Customs, go through the formalities of customs declaration at the customs at the place of destination. Where the party concerned has failed to go through the formalities within the time limit, he shall be imposed upon a fee for delayed declaration in accordance with the relevant provisions. | | 第十三条 转关货物应当自运输工具申报进境之日起14天内向进境地海关办理转关手续，在海关限定期限内运抵指运地海关之日起14天内，向指运地海关办理报关手续。逾期按照规定征收滞报金。 |
Article 14 With respect to the imported goods which are to be transited between customs offices, the tax shall be levied on the basis of the tax rate and exchange rate on the day when the goods arrive at the customs at the place of destination. Where the party concerned has declared at the customs in advance, the applicable tax rate and exchange rate shall be those on the day when the customs at the place of destination receives the information on transition and release transmitted by the customs at the place where the goods enter the territory. In case of major adjustment with the tax rate or exchange rate during the transportation of the goods, the tax shall be calculated on the basis of the tax rate and exchange rate on the day when the goods transited between customs offices arrive at the customs at the place of destination.
．．．．．． | | 第十四条 进口转关货物，按货物到达指运地海关之日的税率和汇率征税。提前报关的，其适用的税率和汇率是指运地海关接收到进境地海关传输的转关放行信息之日的税率和汇率。如果货物运输途中税率和汇率发生重大调整的，以转关货物运抵指运地海关之日的税率和汇率计算。
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