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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II ADMINISTRATION OF ELECTRONIC ACCOUNT BOOKS CHAPTER III IMPORT AND EXPORT ADMINISTRATION CHAPTER IV CHECK AND CANCELLATION AFTER VERIFICATION CHAPTER V LEGAL LIABILITIES CHAPTER VI SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present measures are formulated in accordance with the "Customs Law of the People's Republic of China" and other relevant laws and administrative regulations with a view to regulating the customs' administration on processing trade, and implementing the relevant provisions in the "Notice of the General Administration of Customs and the Ministry of Foreign Trade and Economics concerning Some Issues on Supporting the Development of the Hi-Tech Industry". Article 2. Networked surveillance by the customs on processing trade enterprises is a means by which the customs applies surveillance to bonded goods by drawing through computer network the data needed in surveillance in respect of accounting, logistics, production and operation from the processing trade enterprises under whole-process computer management, and also by connecting the customs' computer management system. The customs shall check the enterprises' data on processing trade, production and logistics by means of computer, and shall, in light of the circumstances, go to the plants to actually check the bonded goods, while the enterprises shall, through computer network, go through the relevant formalities of record, update, cancellation after verification, import and export of goods, in the customs. Article 3. The system of bench sheets of bank guaranty bonds shall not apply to the processing trade enterprises under networked surveillance (hereinafter referred to networked enterprises). Article 4. A networked enterprise shall truthfully provide the customs with the relevant data needed in customs surveillance in respect of the enterprise's record, import, inventory, export, unit consumption and accounting. Article 5. The customs shall, upon application by an enterprise, maintain the enterprise's commercial secrets. Article 6. An enterprise applying for networked surveillance must meet the following conditions: (1) it is a production enterprise mainly engaged in export, which has the status as an independent legal person inside the customs boundary of China, has the qualification to operate in processing trade, and has been registered in the customs; (2) it operates lawfully, has reliable credit standing and well-functioning internal management, and applies whole-process computer management to the purchase, production, inventory and sale; (3) it is able to, as required by customs surveillance, provide genuine, accurate, entire data which can be checked; (4) it is under the administration of category A of the customs; and (5) it has enough assets or funds to provide general guaranty for the economic liabilities it shall bear due to the networked surveillance. Article 7. An enterprise must, where possible, apply to the customs directly in charge for networked surveillance, and shall apply to the department in charge of foreign trade and economic cooperation for the mode of approving the networked surveillance. It shall not be under networked administration before checked and consented, concluding the "Letter of Guaranty of the Liability for Networked Surveillance" with the customs directly in charge, and approved by the General Administration of Customs. CHAPTER II ADMINISTRATION OF ELECTRONIC ACCOUNT BOOKS Article 8. With respect to a networked enterprise, the customs shall, on the basis of the business scope in processing trade and the annual production capacity, approved by the relevant competent department of the government, set up electronic account books to take place of the "Registration Handbook" of the processing trade, and apply the administration of electronic account books. Article 9. A networked enterprise may, upon the needs in actual production, separately apply to the customs for going through the formalities of recording imported materials and parts, exported finished products and unit consumption of finished products. Article 10. When the contents of the electronic account books need to be modified, the networked enterprise shall go through the corresponding formalities of approval and modification in accordance with the provisions. CHAPTER III IMPORT AND EXPORT ADMINISTRATION Article 11. A networked enterprise shall have its identity certified, and go through the formalities of customs release for export and of reporting for check through computer network. Article 12. When a networked enterprise is going through the formalities of customs release, its imported materials and parts and exported finished products shall be within the scope verified by the electronic account books. The customs shall, with the electronic ledger, electronic card of certification of identity and other relevant documents, accept the application filed by the networked enterprise. Article 13. With respect to a networked enterprise making customs declaration at a different place, the competent customs shall transmit the relevant data of the electronic account books to the customs at the port. Article 14. For the business of deep processing carry-over business between networked enterprises or between a networked enterprise and a non-networked enterprise, the formalities of carry-over and customs declaration shall be gone though in accordance with the provisions with the identity certification card, electronic account books or the "Registration Handbook". CHAPTER IV CHECK AND CANCELLATION AFTER VERIFICATION Article 15. A system of regular report by enterprises for check and segmented cancellation after verification by the customs shall be applied to the networked surveillance. Article 16. A networked enterprise shall report for check according to the period and requirements determined by the customs on cancellation after verification. Article 17. The customs shall check the data reported by networked enterprises, and may, when necessary, select and read the enterprises' relevant management data, account books, documents and other materials, go to the plants to check the goods, and carry out inspections upon the needs in surveillance. Article 18. Where a networked enterprise needs to sell the goods of processing trade in domestic market due to some reason, it shall do it in accordance with the present relevant provisions. The days during which the interest on the tax paid in delay is to be levied shall be calculated on the basis of the determined period of cancellation after verification. Article 19. The customs shall, when handling cancellation after verification, compare the remained materials in the electronic account books with the networked enterprise's actual stocks, and shall, after verifying the lack or excess of the materials and parts, deal with them in accordance with the relevant provisions. Article 20. The customs shall confirm the result from cancellation after verification, and respond to the networked enterprises on the conclusion from the cancellation after verification. CHAPTER V LEGAL LIABILITIES Article 21. Where a networked enterprise is under any of the following circumstances, the competent customs may, in light of the consequence, levy a deposit or demand a letter of bank guaranty equivalent to a half of the tax amount on the bonded materials and parts at a approved quantity for turnover of production: (1) It is degraded to be under B-category or C-category administration; (2) It has not passed the annual inspection; (3) It is suspected to be involved in smuggling and is under investigation; (4) It does not transmit the genuine, accurate and entire data to the competent customs in accordance with the provisions; or (5) In case of other acts hampering the customs' effective surveillance. Article 22. Where a networked enterprise is under any of the following circumstances, the customs may cancel its electronic account: (1) Its operational qualification is revoked by the competent governmental department; (2) It does no longer engage in the processing trade business; or (3) It is degraded to be under D-category administration. Article 23. With respect to a networked enterprise under any of the following circumstances provided for in Article 21 or 22 of the present measures, the customs may suspend or cancel the application of the convenient customs release procedures. The suspension or cancellation of the application of the convenient customs release procedures shall be carried out in accordance with the "Provisions on Examination and Approval of Application of Convenient Customs Release Methods by Large Hi-tech Enterprises" (Decree No. 86 of the General Administration of Customs). Article 24. Any enterprise that commits a smuggling act in violation of rules shall be punished by the customs in accordance with the "Customs Law of the People's Republic of China" and the "Detailed Implementing Rules of the People's Republic of China for the Administrative Punishments under the Customs Law". CHAPTER VI SUPPLEMENTARY PROVISIONS Article 25. The responsibility to interpret the present measures shall remain with the General Administration of Customs. Article 26. The present measures shall come into force on April 1, 2003. |
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