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Measures of the
Customs of the People's Republic of China Concerning
Supervision and Administration on Processing Trade Enterprises through
Computer Interconnection
Decree of the
General Administration of Customs of the People's Republic of China
No.100
March 19, 2003
Chapter I General Provisions
Article 1
These Measures are formulated in accordance with the
Customs Law of the People's Republic of China and other laws and
administrative regulations, for the purpose of regulating Customs'
administration on processing trades and implementing relevant
provisions of the Circular of the General Administration of Customs
and the Ministry of Foreign Trade and Economic Cooperation on Some
Issues Concerning Supporting the Development of High-and-New
Technology Industries.
Article 2 The
Customs'' supervision and administration on processing
trade enterprises through computer interconnection refers to a
method adopted by Customs to supervise and administrate the bonded
goods, by means of collecting financial logistics, production and
operation data necessary for supervision and administration with the
help of computer networks connecting the processing trade
enterprises which whole processes are managed by computers with the
computer management system of the Customs. The Customs shall verify
the data of production and logistics of the processing trades
through computer network and perform on-site checks on the bonded
goods according to circumstances. The processing trades shall go
through relevant formalities, such as records, alteration,
verification and product import/export with the Customs through the
computer networks.
Article 3 A
processing trade enterprise that is supervised and
administrated through the computer networks (hereinafter referred to
as a networked enterprise) shall be exempted from the system of
machine account on bank guarantee funds.
Article 4 The
networked enterprise shall provide the Customs
faithfully with the data of enterprise record, import, inventory,
export, single loss and finance which are requested for Customs
Supervision.
Article 5 The Customs shall, according to the requests from the
enterprise, keep the business secrets confidential.
Article 6 The enterprise applying for networking supervision and
administration shall:
(1) be a manufacturing enterprise that is export-oriented, with
independent legal entity qualification within the jurisdiction of
Chinese Customs, qualified for processing and a manufacturing and
registered with the Customs;
(2) operate lawfully and creditably, with normative internal
management and computer management throughout the whole process of
purchasing, manufacturing, inventorying and marketing, etc.;
(3) is able to provide actual, accurate, complete and verifiable
data according to the requirement of the supervision and
administration of the Customs;
(4) enjoys Class A administration by the Customs; and
(5) possesses efficient assets or capital as an overall guaranty for
its financial responsibilities supposed for networking supervision
and administration.
Article 7 The an enterprise meeting with above conditions shall,
prior to performing networking administration, apply to the
competent Customs office directly under the General Administration
of Customs and the competent department of the Ministry of Foreign
Trade and Economic Cooperation, for performing networking
supervision and administration and for the mode of approval. When
the application is approved, a Warranty for Liabilities of
Networking Supervision and Administration shall be entered between
the competent Customs office directly under the General
Administration of Customs and the enterprise, which shall be
reported to the General Administration of Customs for approval.
Chapter II Administration via Electronic Account Book
Article 8 The Customs shall, on the basis of the business scope
approved by relevant competent department of the government, annual
capacity and other conditions of the processing trade, establish an
electronic account book as a substitute for Registration Handbook
for processing trades and implement electronic account book
administration to the networked enterprise.
Article 9 According to practical requirement of manufacturing, a
networked enterprise may apply to the Customs for going through the
formalities for filing for the imported materials/parts, exported
finish-products and loss of finished products.
Article 10 When alternation to the content of the electronic account
book is necessary, a networked enterprise shall go through
corresponding formalities of examination and approval as well as
alternation according to relevant provisions.
Chapter III Administration on Import and Export
Article 11 A networked enterprise shall be verified on its
authentication and shall go through formalities of clearance and
reporting for verification for import and export through computer
network.
Article 12 The imported materials and exported finish-products of a
networked enterprise shall be within the scope verified for
electronic account book when going through formalities of clearance.
ĦĦĦĦThe Customs shall accept the declaration of a networked enterprise
based on the electronic ledger, electronic authentication card and
other relevant documents.
Article 13 For a case of applying to the customs for the products at
other locations, the competent customs shall transmit relevant data
in electronic account book to the Customs at the port.
Article 14 Any transfer of deep-processing transaction carried
forward between networked enterprises or between a networked
enterprise and a non-networked enterprise, the networked enterprise
shall, by presenting authentication card, electronic account book or
Registration Handbook, go through carry-forward formalities and
customs entry according to relevant provisions.
Chapter IV Audit and Verification
Article 15 A networked enterprise shall report for verification
periodically and implement a system of stage-by-stage verification
by Customs.
Article 16 A networked enterprise shall report for verification in
accordance with the time period and the requirement regulated by the
Customs.
Article 17 The customs shall verify the data reported by the
networked enterprise and may call and read relevant management data,
account books and other materials about a enterprise, go to the
enterprise to have a on-site investigation, and even carry out
external auditing according to the needs of supervision and
administration.
Article 18 A networked enterprise shall be pursuant to the relevant
provisions in force it needs to sell its products to domestic market
due to some reasons.
ĦĦĦĦThe commence date of collecting the interests of stayed tax shall
be calculated on the basis of defined verification cycle.
Article 19 When going through formalities of verification, the
customs will compare the remaining materials recorded in the
electronic account book with the actual stocks of a networked
enterprise. The deficiency/excess of the materials shall be disposed
in accordance with relevant provisions after verification.
Article 20 The Customs shall make a confirmation on the result of
the verification and feedback the verification conclusion to
networked enterprise.
Chapter V Legal Liability
Article 21 The competent Customs shall, according to the situation,
levy on a networked enterprise a guarantee fund equivalent to one
half of the tax on bonded materials/parts of approved production
turnover or request for a letter of guarantee issued by a bank, if
the networked enterprise:
(1) has been degraded to Class B or Class C administration;
(2) has failed to pass annual inspection;
(3) is under investigation, suspected of being involved in
smuggling;
(4) has failed to deliver actual, accurate and complete data to the
competent Customs in accordance with the provisions; or
(5) has committed other activities, interfering the Customs to
supervise and administration effectively.
Article 22 The
Customs has the right to cancel the electronic
account of a networked enterprise if this enterprise:
(1) has been revoked the operation qualification by competent
department of the government;
(2) has stopped engaging in the processing trades; or
(3) has been degraded to Class D administration.
Article 23 The
Customs may suspend or cancel the applicable
convenient clearance procedures for a networked enterprise that has
committed any of the activities prescribed in Article 21 and 22 in
these Measures. The suspension and cancellation of the applicable
convenient clearance procedures shall be in accordance with the
provisions of the Provisions of Examination and Approval on
Convenient Clearance Procedures Applicable to Large-sized
Enterprises of High and New Technology (Decree No. 86 of the General
Administration of Customs).
Article 24 An
enterprise that has committed smuggling and violation
of laws shall be disposed by the Customs according to the provisions
of the Customs Law of the People's Republic of China and Rules for
the Implementation of Administrative Penalty of the Customs Law of
the People's Republic of China.
Chapter VI
Supplementary Provisions
Article 25 The
General Administration of Customs is responsible for
the interpretation of these Measures.
Article 26
These Measures shall enter into force as of April 1,
2003. |
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