| | |
| Order of the State Council of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 581) | |
（第581号） |
The Regulation of the People's Republic of China on Guarantee for Customs Affairs, which was adopted at the 124th executive meeting of the State Council on September 1, 2010, is hereby promulgated and shall come into force on January 1, 2011. | |
《中华人民共和国海关事务担保条例》已经2010年9月1日国务院第124次常务会议通过，现予公布，自2011年1月1日起施行。 |
Premier Wen Jiabao | |
总理 温家宝 |
September 14, 2010 | |
二○一○年九月十四日 |
Regulation of the People's Republic of China on Guarantee for Customs Affairs | |
中华人民共和国海关事务担保条例 |
| |
|
| Article 1 This Regulation is formulated in accordance with the Customs Law of the People's Republic of China and other related laws for purposes of regulating the guarantee for customs affairs, enhancing the efficiency of customs clearance and safeguarding customs supervision and administration. | | 第一条 为了规范海关事务担保，提高通关效率，保障海关监督管理，根据《中华人民共和国海关法》及其他有关法律的规定，制定本条例。 |
| |
|
| Article 2 This Regulation shall apply where a party applies to the customs house for providing guarantee, promising to perform legal obligations, and the customs house handles customs affairs guarantee for the parties concerned. | | 第二条 当事人向海关申请提供担保，承诺履行法律义务，海关为当事人办理海关事务担保，适用本条例。 |
| |
|
| Article 3 The guarantee for customs affairs shall follow the principle of lawfulness, good faith, and unification of rights and responsibilities. | | 第三条 海关事务担保应当遵循合法、诚实信用、权责统一的原则。 |
| |
|
| Article 4 Under any of the following circumstances, a party may, before completing the customs formalities, apply to the customs house for providing guarantee and request the customs house to release the goods in advance: | | 第四条 有下列情形之一的，当事人可以在办结海关手续前向海关申请提供担保，要求提前放行货物： |
| |
|
| (1) the classification, dutiable price and place of origin of the import or export goods have not been determined; | | （一）进出口货物的商品归类、完税价格、原产地尚未确定的； |
| |
|
| (2) effective customs declaration documents have not been provided; | | （二）有效报关单证尚未提供的； |
| |
|
| (3) the tax has not been paid within the time limit for tax payment; | | （三）在纳税期限内税款尚未缴纳的； |
| |
|
| (4) the delayed declaration fees have not been paid; or | | （四）滞报金尚未缴纳的； |
| |
|
| (5) any other customs formalities have not been completed. | | （五）其他海关手续尚未办结的。 |
If a license should be provided in accordance with the restrictive provisions of the state on goods or articles entering or exiting the territory of China and the party fails to provide it, or under any other circumstance in which a guarantee shall not be provided in accordance with laws or administrative regulations, the customs house shall not release the guaranteed goods. | |
国家对进出境货物、物品有限制性规定，应当提供许可证件而不能提供的，以及法律、行政法规规定不得担保的其他情形，海关不予办理担保放行。 |
| |
|
| Article 5 Where a party applies for handling any of the following specific customs businesses, he shall provide guarantee as required by the customs house: | | 第五条 当事人申请办理下列特定海关业务的，按照海关规定提供担保： |
| |
|
| (1) the transportation enterprise undertakes the highway transportation of goods between the Mainland and Hong Kong/Macao and the highway transportation of goods under customs supervision within the territory of China; | | （一）运输企业承担来往内地与港澳公路货物运输、承担海关监管货物境内公路运输的； |
| |
|
| (2) temporarily transporting goods or articles into or out of the territory of China; | | （二）货物、物品暂时进出境的； |
| |
|
| (3) transporting goods into the territory of China for repair or out of the territory of China for processing; | | （三）货物进境修理和出境加工的； |
| |
|
| (4) importing goods for leasing; | | （四）租赁货物进口的； |
| |
|
| (5) the goods and the transportation vehicles are to pass through the territory of China; | | （五）货物和运输工具过境的； |
| |
|
| (6) temporarily storing the goods under customs supervision outside the customs surveillance zone; | | （六）将海关监管货物暂时存放在海关监管区外的； |
| |
|
| (7) mortgaging the goods under customs supervision to financial institutions; or | | （七）将海关监管货物向金融机构抵押的； |
| |
|
| (8) handling the relevant customs business for bonded goods. | | （八）为保税货物办理有关海关业务的。 |
Where a party fails to provide guarantee or provides guarantee not conforming to the relevant provisions, the customs house shall not handle the specific customs business as mentioned in the preceding paragraph. | |
当事人不提供或者提供的担保不符合规定的，海关不予办理前款所列特定海关业务。 |
| |
|
| Article 6 Where there is any obvious indication showing that a taxpayer of import or export goods transfers or conceals his/its dutiable goods or any other property within the prescribed time limit for tax payment, the customs house may order the taxpayer to provide guarantee. If the taxpayer fails to provide guarantee, the customs house shall take tax preservative measures according to law. | | 第六条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；纳税义务人不能提供担保的，海关依法采取税收保全措施。 |
| |
|
| Article 7 Where the goods, articles or transportation vehicles that are suspected of violating laws should be or have been lawfully detained or sealed up by the customs house, the party concerned may provide guarantee to the customs house to apply for exemption from or lifting of detainment or sealing up. | | 第七条 |
Where it is impossible or inconvenient to detain the goods, articles or transportation vehicles that are suspected of violating laws, the party concerned or the person in charge of the transportation vehicles shall provide equivalent guarantee to the customs house. If he fails to do so, the customs house may detain other property of the same equivalence of the party concerned. | |
有违法嫌疑的货物、物品、运输工具无法或者不便扣留的，当事人或者运输工具负责人应当向海关提供等值的担保；未提供等值担保的，海关可以扣留当事人等值的其他财产。 |
Where the goods, articles or transportation vehicles suspected of violating laws are prohibited from entering or exiting the territory of China, or the original must be taken as evidence, or shall be confiscated according to law, the customs house shall not handle guarantee for them. | |
有违法嫌疑的货物、物品、运输工具属于禁止进出境，或者必须以原物作为证据，或者依法应当予以没收的，海关不予办理担保。 |
| |
|
Article 8 Where a legal person or any other organization has been subject to punishment by the customs house, if its legal representative or major person in charge intends to exit the territory of China before the fines, illegal income or the money equivalent to the value of the goods, articles or smuggled transportation vehicles that shall be recovered according to law is paid off, it shall provide guarantee to the customs house. If it fails to do so, the customs house may notify the exit administrative department that the latter shall prevent its legal representative or major person in charge from exiting the territory of China.
．．．．．． | | 第八条 法人、其他组织受到海关处罚，在罚款、违法所得或者依法应当追缴的货物、物品、走私运输工具的等值价款未缴清前，其法定代表人、主要负责人出境的，应当向海关提供担保；未提供担保的，海关可以通知出境管理机关阻止其法定代表人、主要负责人出境。
．．．．．． |
|
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 【￥400.00】 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
|
| | | |
| | | |