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Adjustment Category |
Related Articles |
Supervision Mode |
| Additional article | Add inspection and quarantine related laws as the legislative basis (Article 1); Increase the supervision and management of goods packaging and containers (Article 2) | Add the Import and Export Commodity Inspection Law of the People’s Republic of China, the Entry and Exit Animal and Plant Quarantine Law of the People’s Republic of China, the Frontier Health Quarantine Law of the People’s Republic of China and the Food Safety Law of the People’s Republic of China as the legislative basis;
The newly added outer packaging of goods, containers, articles and enterprises in the com prehensive bonded area shall be supervised and managed. |
| The quarantine has been stipulated in principle (Articles 10 and 17) | Goods entering and leaving the frontline, their outer packages and containers shall be quarantined by the customs at the port of entry according to law. | |
| New businesses such as financial leasing, cross-border e-commerce, futures bonded delivery, etc. will be added according to Document No.3 of the State Council (Article 5) | Article 5 (5) (6) (11) (12) | |
| Clarify the requirements or enterprises to declare to the customs in the entry and exit areas of relevant goods in the pilot program of general tax payer qualification of selective
tariff collection, entrusted processing and value-added tax (Articles18, 27 and 42) |
Enterprises in the zone or consignors outside the zone can choose to pay customs duties according to their corresponding imported materials and components, and pay back the interest of the customs duties and taxes .
Enterprises in the zone shall set up special electronic account books for entrusted processing when carrying out entrusted processing business; If the pilot program of VAT general taxpayer qualification is carried out in the district, it shall be implemented in accordance with the provisions of State Taxation Administration of The People’s Republic of China Announcement No.29 of 2019. |
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| Further clarify the
processing time limit |
Adjustment of time limit for enterprises in the region to hand le centralized declaration procedures (Article 24) | Enterprises in the zone shall go through the formalities of centralized declaration of goods in the quarter before 15th of the month following the end of each quarter, but not later than the deadline for verification of books and books. and shall not go through the formalities across years. |
| Out-of-area inspection and maintenance period adjustment (Article 28) | If the inspection, maintenance and transportation back to the comprehensive bonded area cannot be completed within the above specified time due to special circumstances. it can be transported back to the comprehensive bonded area within the term of the inspection and maintenance contract with the consent of the customs. |
Post time: Apr-12-2022