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Customs News
Dealing with Matters Related to Voluntary Disclosure of Tax-related Irregularities (1)
Object
Import and export enterprises, Customs broker.
Conditions
1.Import and export enterprises and customs broker shall submit written reports to the customs before the customs find them.
2.The disclosure of the contents of the violation of customs regulations affecting the collection of taxes.
Acceptance Department and Materials
The customs of the place where the original tax was collected or the customs of the place where the enterprises is located. “Active Disclosure Report Form” (see Annex to this Announcement for details) Disclosure of relevant account books, documents and other information.
Definition of Active Disclosure
If import and export enterprises and units voluntarily report to the customs in writing their acts in violation of the customs supervision regulations and accept the customs treatment, the customs may determine that the relevant enterprises and units voluntarily disclosure them.
Not an Active Disclosure
Before the report, the customs has mastered the illegal clues; Before the report, the customs has notified the inspected person to carry out the inspection; The contents of the report are seriously untrue or conceal other illegal acts.
|
Punishment |
Analysis |
|
| The most favorable policy-No administrative Penalty | Cases of procedural violations | Violations by parties- Not involve tax version- Trade Control Without Import and Export License- Does not belong to prohibited goods
Only those who fail to declare or go through customs formalities according to regulations and report to the customs voluntarily afterwards and can correct them in time may not be subject to administrative punishment. |
| The most favorable policy-Mitigating administrative punishment | Cases with minor tax evasion | - The proportion of tax evaded is low, and the amount of tax evaded by enterprises is low.- The proportion of possible overpayments affecting the administration of export tax rebates is relatively low, and the amount of possible overpayments is relatively low. |
| The most central policy-Mitigating administrative punishment | Cases with minor tax evasion | - In case of violation of customs regulations and punishment based on the value of goods, a fine of less than 5% of the value of goods shall be imposed.- In case of violation of customs supervision regulations and penalty based on tax evasion, a fine of less than 30% of tax evasion shall be imposed.- In case of violation of customs supervision regulations and punishment based on the declaration price, which affects the administration of export tax rebates of the state, a fine of less than 30% of the possible tax rebates shall be imposed. |
| Enterprises credit rating | The situation that does not affect the credit status of the enterprise | - The act of voluntarily disclosing and being given a warning or a fine of less than 500,000yuan by customs.- In case of voluntary disclosure of tax-related violations, the customs will not suspend the application of corresponding management measures to enterprises during the investigation period. |
Dealing with Matters Related to Voluntary Disclosure of Tax-related Irregularities (2)
In order to further guide import and export enterprises and units to conduct self-examination and self-correction, abide by the law and self-discipline; improve the level of cross-border trade facilitation, and continuously improve the business environment, Shanghai Customs has announced the departments and contact information that accept the report of voluntary disclosure of tax-related violations, which can be downloaded by clicking on the link (https://shanghai.customs.gov.cn/shanghai_ customs/423405/423461/423463/26856 / 6/index.html)
| Department and Contact Methods of Shanghai Customs Receiving Reports of Voluntary Disclosure of Tax-related Violations (Part) | |||
| No. | Affiliated Customs Area | Receiving Department | Contact Information (Address) |
| 1 | Pudong Airport Customs (2216) | Airport Operations Division | Office 311，Customs Inspection Building, 1368 Wenju Road, Pudong New Area |
| Pudong Airport Customs (2244) | Express Mail Supervision Integrated Business Division 3 | 1st Floor, Area A, Customs Clearance Service Center, No.1333 Wenju Road, Pudong New Area. | |
| Pudong Airport Customs (2233) | Integrated Business Division 1 | 3rd Floor, Area B, Customs Clearance Service Center, No.1333 Wenju Road, Pudong New Area. | |
| 2 | Pudong Customs (formerly Pudong Customs) | Integrated Business 1 | Window No.14 of Customs Hall, No.153, Lujiazui West Road |
| Pudong Customs (South Section of Jinqiao Export Processing Zone) | Integrated Business 3 | 1st Floor, No.380, Chengnan Road, Huinan Town, Pudong New Area | |
| Pudong Customs (formerly Nanhui Office) | Integrated Business 5 | Window No.1 of Customs Declaration Hall, No.55, Konggang 7th Road, Changning District. | |
| 3 | Hongqiao Airport Customs | Integrated Business Division | Window No.1 of Customs Declaration Hall, No.55, Konggang 7th Road, Changning District |
| 4 | Pujiang Customs | Integrated Business 2 | Customs Declaration Hall, 1st Floor, International Shipping Service Building, 18 Yangshupu Road, Hongkou District. |
| 5 | Waigaoqiao Port Customs | Integrated Business 1 | Customs Declaration Hall, 1st Floor, No.889, Gangjiao Road, Pudong New Area |
| 6 | Baoshan Customs | Integrated Business | Customs Declaration Hall, 2nd Floor, No.800 Baoyang Road, Baoshan District |
| 7 | Yangshan Customs | Integrated Business 1 | 2nd Floor, Block F, Deep Water Port Business Plaza, No.7 Shuntong Road, Pudong New Area |
| Integrated Business 1 | 2nd Floor, Block F, Deep Water Port Business Plaza, No.7 Shuntong Road, Pudong New Area | ||
| Integrated Business 1 | No.188, Yesheng Road, Pudong New Area | ||
Introduction to Pre-classified Consulting Services
Announcement No.172 of 2019 of the General Administration of Customs (Announcement on Developing Consultancy Services for Pre-classification of Imported Commodity Samples)
Objects
The applicant for the pre-classification consultation service of imported goods samples shall be the consignee of imported goods.
Acceptance department and materials
Accepting Customs: Directly under the Customs of the place of import.
Required Information: Application Form For Consultation on Pre- classification of Imported Commodity Samples, relevant information to meet classification of commodity samples, pre-assessment certificate of quality and safety before shipment, and proof materials to prove early import of a small number of same commodities for legal inspection purposes.
Time limit for acceptance and legal effect
The customs shall reply to the consultation results within 20 days from the date of accepting the Application Form for Pre-classification of Imported Commodity Samples and relevant materials. The results of pre-classification consulting services are for reference only. If the classification matters with legal effect need to be determined in advance, please follow the “Pre-ruling Measures’.
Application Form for Consultancy Service for Pre-classification of Imported Commodity Samples
| Application Basic Information | |
| Applicant | |
| Enterprise Code | |
| Unified Social Credit Code | |
| Address | |
| Contact Number | |
| Basic Information of the Goods | |
| Product Name (Chinese and English) | |
| Other Name | |
| Proposed Date of Import | |
| Intend Port of Import | |
| Number of Imports | |
| Forms of Commerce | |
| Product description (specification, model, structural principle, performance index, function, use,composition, processing method, analysis method, etc). | |
| List of accompanying materials (including pre-shipment inspection reports, other sample certification materials, etc). | |
| Structure, cas number, picture, barcode (gtin), QR code, factory serial number, etc). | |
| Customs reply proposal (this reply is for reference only and has no legal effect). | |
-The policy will come into force on December 20, 2019.
-The applicant applying for the pre-classification consultation service of imported commodity samples shall submit the “Application Form for Pre- classification Consultation of Imported Commodity samples” (see the form on the left) through the “internet + customs” or “Single Window”, and submit relevant materials that meet the classification of commodity samples and relevant certification materials that meet the requirements of Article 2 of this Announcement.
-If there is a change in the Import and Export Tariff of the People’s Republic of China, the Notes on Commodities and Items in the Import and Export Tariff of the People’s Republic of China, the decision on commodity classification or related regulations, the results of the pre-classification consultation on imported commodity samples shall be invalid at the same time, and the applicant may submit another application for consultation on the commodity.
Summary of Inspection and Quarantine Policies
| Category | Announcement No. | Comments |
| Animal and Plant Products Access | Announcement No.177 of 2019 of the General Administration of Customs and the Ministry of Agricultural and Rural Areas | Announcement on Lifting Restrictions on Poultry Imports in the United States, U.S. poultry imports meeting Chinese laws and regulations will be allowed from November 14, 2019. |
| Announcement No.176 of 2019 of the General Administration of Customs | Announcement on Inspection and Quarantine Requirements for Imported Spanish Olive Meal: Olive meal produced from olive fruit planted in Spain on November 10, 2019 after oil separation by squeezing, leaching and other processes is allowed to be exported to China. Relevant products must meet the inspection and quarantine requirements for imported Spanish olive meal when being exported to China. | |
| Announcement No.175 of 2019 of the General Administration of Customs | Announcement of the General Administration of Customs on Quarantine Requirements for Imported Sweet potato Plants from Laos. Sweet potatoes (scientific name: Ipomoea batatas (L.) Lam., English name: Sweet Potato) which are produced throughout Laos on November 10, 2019 and are only used for processing and not for cultivation are allowed to be imported into China. Relevant products must meet the quarantine requirements for imported sweet potato plants from Laos when they are exported to China. | |
| Announcement No.174 of 2019 of the General Administration of Customs | Announcement on Quarantine Requirements for Imported Fresh Melon Plants from Uzbekistan) Fresh Melons (Cucumis Melo L.f English name Melon) produced in 4 melon producing areas in Uzbekistan’s Hualaizimo, Syr River, Jizac and Kashkadarya regions are allowed to be imported into China since November 10, 2019. Relevant products must meet the quarantine requirements for imported fresh-eating melon plants from Uzbekistan when they are exported to China. | |
| Announcement No.173 of 2019 of the General Administration of Customs | Announcement on Inspection and Quarantine Requirements for Imported Brazilian Cottonseed meal, Cottonseed Meal produced from cottonseed planted in Brazil on November 10, 2019 after separation of oil by squeezing, leaching and other processes is allowed to be exported to China. Relevant products must meet the inspection and quarantine requirements for imported Brazilian cottonseed meal when being transported to China. | |
| Announcement No.169 of 2019 of the General Administration of Customs | Announcement on lifting bird flu risk warning in Spain and Slovakia, Spain and Slovakia are bird flu-free countries from October 31, 2019. Allow poultry and related products that meet the requirements of Chinese laws and regulations to be imported. | |
| Announcement No.156 of 2019 of the General Administration of Customs | Announcement on Inspection and Quarantine Requirements for imported Vietnamese dairyproducts, Vietnam’s dairy products will be allowed to be exported to China from October 16, 2019. Specifically, it includes pasteurized milk, sterilized milk, modified milk, fermented milk, cheese and processed cheese, thin butter, cream, anhydrous butter, condensed milk, milk powder, whey powder, whey protein powder, bovine colostrum powder, casein, milk mineral salt, milk-based infant formula food and premix (or base powder) thereof. Vietnamese dairy enterprises exporting to China should be approved by Vietnamese authorities and registered with the General Administration of Customs of China. Products exported to China should meet the inspection and quarantine requirements for Vietnamese dairy products exported to China. | |
| Customs Clearance | Announcement No.165 of 2019 of the General Administration of Customs | Announcement on the designated regulatory site for imported timber, the designated regulatory site for imported timber in Wuwei, which was announced this time, belongs to Lanzhou Customs. The regulatory site is mainly used for heat treatment of peeled boards of 8 tree species from Russia’s production areas, such as birch, larch, Mongolian pine, Chinese pine, fir, spruce, mountain planting and clematis. The above treatment is limited to sealed container transportation. |
| Hygiene and Quarantine | Announcement No.164 of 2019 of the General Administration of Customs | Announcement on preventing yellow fever epidemic from entering China: From October 22, 2019, vehicles, containers, goods, luggage, mail and express mail from Nigeria must be subject to health quarantine. Aircraft and ships should be effectively treated with mosquito control, and their responsible persons, carriers, agents or consignors should actively cooperate with health quarantine work. Anti-mosquito treatment shall be carried out for aircraft and ships from Nigeria without valid anti-mosquito certificates and containers and goods found with mosquitoes. For ships infected with yellow fever, the distance between the ship and land and other ships shall not be less than 400 metersbefore mosquito control is completed. |
| Announcement No.163 of 2019 of the General Administration of Customs | Announcement on preventing the epidemic situation of Middle East Respiratory Syndrome from being introduced into our country, from October 22, 2019, vehicles, containers, goods, luggage, mail and express mail from Saudi Arabia must be subject to health quarantine. The responsible person, carrier, agent or cargo owner shall voluntarily declare to the customs and accept quarantine inspection. Those who have evidence that they may be contaminated by Middle East respiratory syndrome coronavirus shall be subject to health treatment according to regulations. It is valid for 12 months. | |
| Execute Standard | Announcement No.168 of 2019 of the General Administration of Customs | Announcement on further standardizing the inspection of environmental protection items ofimported motor vehicles, the emission threshold will be increased from November 1, 2019. Local customs offices will implement the external appearance inspection and on-boarddiagnosis system inspection of environmental protection items of imported motor vehicles according to the requirements of “Emission Limits and Measurement Methods for Gasoline Vehicles (Dual Idle Speed Method and Simple Working Condition Method)” (GB18285-2018) and “Emission Limits and Measurement Methods for Diesel Vehicles (Free Acceleration Method and Load Deceleration Method)” (GB3847-2018), and will implement the exhaustpollutant inspection at a ratio of not less than 1% of the imported number of vehicles. Relevant models of imported enterprises shall meet the requirements of environmental protection information disclosure for motor vehicles and non-road mobile machinery. |
| General Administration of Market Supervision No.46 of 2019 | Announcement on two supplementary food inspection methods such as “Determination of Chrysophanol and Orange Cassidin in Food”, the two supplementary food inspection methods of “Determination of Chrysophanol and Orange Cassidin in Food” and “Determination of sennoside A, sennoside B and physcion in Food” are released to the public this time. | |
| General Administration of Market Supervision No.45 of 2019 | Announcement on Issuing 4 Supplementary Food Inspection Methods such as Determination of Citrus Red 2 in Food) This time, 4 Supplementary Food Inspection Methods such as Determination of Citrus Red 2 in Food, Determination of 5 Phenolic Substances such as Octylphenol in Food, Determination of Chlorothiazoline in Tea, Determination of Casein Content in Milk Beverages and Milk Raw Materials are released to the public. | |
| New Policy Laws and Regulations | No.172 of the State Council of the People’s Republic of China Revised “Regulations of the People’s Republic of China on the Implementation of Food Safety Law” | The regulations will come into force on December 1? 2019. This revision has strengthened the following aspects:1. It has strengthened food safety supervision and requires the people’s governments at or above the county level to establish a unified and authoritative supervision system and strengthen the construction of supervision capacity. It has additionally stipulated supervision means such as random supervision and inspection, remote supervisionand inspection, improved the reporting and reward system, and established a blacklist system for serious illegal producers and operators and a joint disciplinary mechanism for dishonesty.2. Basic systems such as food safety risk monitoring and food safety standards have been improved, the application of food safety risk monitoring results has been strengthened, the formulation of local food safety standards has been standardized, the filing
scope of enterprise standards has been clarified, and the scientific nature of food safety work has been effectively improved. 3. We have further implemented the main responsibility for food safety of producers and operators, refined the responsibilities of the main leaders of enterprises, standardized，the storage and transportation of food, prohibited false propaganda of food, and improved the management system of special food. 4. The legal liability for food safety violations has been improved by imposing fines on the legal representative, principal responsible person, directly responsible person in charge and other directly responsible personnel of the unit where the violations are intentionally committed, and imposing strict legal liability for the newly added obligatory provisions. |
| Announcement No.226 of the Ministry of Agriculture and Rural Affairs of the People’s Republic of China | Since December 4, 2019, when enterprises handle new feed additive certificates and expand the application scope of new feed additives, they must provide relevant application documents in accordance with the revised requirements for new feed additive application materials, format for new feed additive application materials and application form for new feed additives. | |
| General Administration of Market Supervision No.50 of 2019 | Announcement on the “Regulations on the Use of Supplementary Materials for Health Food Filing Products and Their Use (2019 Edition)”, starting from December 1, 2019, supplementary materials for health food must meet the relevant requirements of 2019 Edition. |
Xinhai News
Xinhai Promote CIIE———The Mainstream Media all Report Xinhai’s Contribution to the CIIE
From November 5 to 10, 2019, the 2019 Second China International Import Expo has once again attracted the world’s attention, attracted extensive and active participation from countries and enterprises around the world, and has become a great innovation in the history of global trade development and another important platform for international cooperation in the new era. As a forerunner of international trade, Shanghai Xinhai Customs Brokerage Co., Ltd., a subsidiary of Shanghai Oujian Network Development Group Co., Ltd., has once again taken an active part in the second China International Import Expo. Relying on this important exchange platform, it shows that Oujian Group has long adhered to the concept of “a comprehensive cross-border trade service platform with customs clearance as its core’.
Xinhai Promote CIIE———Xinhai Communicates with Exhibitors to Discuss Business Development
In this CIIE, Xinhai is very glad to be the only enterprise participating in the exhibition in the customs declaration industry. In the whole six days, Xinhai had more and closer business communication and communicate with representatives of enterprises gathered in all parts of the world, and has worked with new and old friends at home and abroad to seek the smooth development and expansion of import and export business.
Good News: ‘Declare in Advance” and “Two-step Declaration”Pilot Successfully
-Can declare in advance and two-step declaration be used together? Yes, and the Customs hopes that import and export enterprises can further improve the time limit for customs clearance by combining declare in advance with two-step declaration.
-The key premise of the two-step declaration is the same as that of declare in advance, that is, manifest data has been transmitted to China’s customs in a complete, accurate and timely manner.
-On October 30, Xinhai responded to Shanghai Customs’ pilot work of “two-step declaration” and completed the “summary declaration” of the two- step declaration. On October 31, when the ship arrived, the receipt of the customs approval for departure was also reached simultaneously, and the pilot was a complete success.
Post time: Dec-30-2019