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Article 1. These Measures are enacted in accordance with Article 30 of the Customs Law of the People's Republic of China in order to strengthen the disposal of import goods undeclared to the customs within the time limit, mis-discharged or over-discharged inward goods and abandoned import goods. Article 2. Declaration of import goods shall be made to the customs by the consignee within 14 days as of the date when the arrival of the means of transport in the territory is declared. Where the consignee fails to declare the import goods to the customs within the above mentioned time limit, a fee for delayed declaration shall be levied by the customs in accordance with the Measures of Customs of the People's Republic of China on the Levy of Fees for Delayed Declaration of Import Goods where the consignee fails to declare the import goods to the customs within three months, the goods shall be taken over and sold off by the customs in accordance with the law. Article 3. With respect to the mis-discharged or over-discharged inward goods which are carried to the inside of the territory by an inward means of transport and discharged due to some reasons in a customs surveillance zone or any other place approved by the customs, if they have not been enumerated into the list of carriage of import goods or the consignment note but are declared to the customs for arrival, the person-in-charge of the original means of transport which carried the said inward goods shall, upon confirmation of the goods by the customs, within three months as of the date of discharge of the goods from the means of transport, apply to the customs for going through the formalities for return or departure from the territory; or the consigner or consignee of the goods shall, within three months as of the date of discharge of the goods from the means of transport, apply to the customs for going through the formalities for return or declaration of import. With respect to the goods enumerated in the preceding paragraph, the formalities for return or departure from the territory or declaration of import may, upon application by the person-in-charge of the original means of transport which carried the goods or the consigner or consignee of the goods, and upon approval by the customs, be gone through with a period of three months being extended. The goods enumerated in Paragraph 1 of this Article shall, if no formalities for return or departure from the territory or declaration of import are gone through in the customs within the time limit provided for in the preceding two paragraphs, be taken over and sold off by the customs in accordance with the law. Article 4. Import goods declared to be abandoned by the consignee or the owner shall be taken over and sold off by the customs in accordance with the law. The wastes prohibited or restricted by the State from import or the goods causing environmental pollution shall not be declared to be abandoned. The customs shall order the consignee or the owner of the goods or the person-in-charge of the means of transport which carried the goods to the inside of the territory to return them out of the territory, unless such goods conform to the State provisions, and formalities on declaration for import thereof have been gone through thus they are permitted to be imported; in case such goods are unable to be returned, the customs shall order the party concerned to destroy them or to dispose of them appropriately by other means under the supervision of the customs and the relevant department in charge. The expenses for destruction or disposal shall be borne by the consignee, or by both the person-in-charge of the relevant means of transport and the carrier if the consignee cannot be recognized. Whoever violates the relevant State laws or regulations shall be penalized by the customs in accordance with the law, or shall be investigated for his criminal liabilities in accordance with the law if a crime has been constituted. Article 5. Bonded goods or temporarily imported goods for which the formalities of re-shipment to the outside of the territory or other relevant customs formalities have not been gone through in the customs after three months as of the expiry of the stipulated time limit, and transit, transshipment and through goods which have not been shipped to the outside of the territory after three months as of the expiry of the stipulated time limit, shall be disposed of in accordance with Article 2 of these Measures. Article 6. The import goods undeclared to the customs within the time limit, mis-discharged or over-discharged inward goods and abandoned import goods, which fall in the scope of the Catalogue of Inward and Outward Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions shall be inspected and quarantined by the entry-exit inspection and quarantine institution before they are sold off by the customs, and the expenses for inspection and quarantine and other expenses actually occurred for selling off the commodities shall be deducted from the money obtained from the sale. Article 7. The relevant expenses and taxes shall be deducted from the money obtained by the customs from taking over or selling off the goods undeclared to the customs within the time limit or the mis-discharged or over-discharged goods and so on in accordance with Articles 2, 3 and 5 of these Measures, in the following order after the prior deduction of the expenses actually paid for the sale: (1) the expenses of transport, loading and unloading and storage; (2) import duties; (3) import linkage taxes collected by the customs on behalf the tax authority; and (4) the fee for delayed declaration. Where the money obtained is insufficient for the payment of the relevant expenses within a single order of priority, it shall be paid on pro-rata basis. The duty-paid price, with the import duties in the above Item (2) having been deducted, shall be calculated according to the following formula: Duty-paid price = (the money obtained from the sale - the expenses paid for the sale - the expenses of transport and storage)/ (1 + duty rate + value-added tax + duty rate (value-added tax rate) / (1 - consumption tax rate)) With respect to the goods whose tax payable shall be calculated in volume method, compound method or any other method, the tax amount shall be calculated and deducted in accordance with the relevant provisions on levy of tax. After the relevant expenses and taxes are deducted in accordance with Paragraph 1 of this Article, the remaining sum, if any, shall, upon application by the consignee of the import goods, be refunded within one year as of the date when the goods are sold off. However, such remaining sum shall not be refunded if the goods are restricted by the State from import and the applicant is unable to provide a license that should be submitted. Where the applicant is not qualified to be a consignee of import goods, nor is he able to prove his rights over the import goods, the application shall not be accepted. If no consignee of import goods applies within the time limit, or the application is not accepted, or the remaining sum is not to be refunded, the said remaining sum shall be turned over to the State treasury. Article 8. The expenses of transport, loading, unloading and storage, shall be deducted from the money obtained by the customs from taking over and selling off the abandoned import goods in accordance with Article 4 of these Measures, after the prior deduction of the expenses actually paid for the sale. Where the money obtained is insufficient for the payment of the above said expenses of transport, loading, unloading and storage, etc., it shall be paid on pro-rata basis. After the relevant expenses are deducted in accordance with Paragraph 1 of this Article, the remaining sum, if any, shall be turned over to the State treasury. Article 9. An applicant who applies for refunding the remaining sum in accordance with Article 7 of these Measures shall provide relevant documents proving that he is the consignee of the import goods. Upon check and consent by the customs, the applicant shall, in accordance with the provisions of the customs on declaration of import goods, repeat the formalities of import declaration, and shall submit the relevant import license and other relevant documents. Where the applicant is unable to submit the effective import license, he shall be penalized by the customs in accordance with the provisions on import without a license in the Detailed Rules for the Implementation of Administrative Penalties in the Customs Law of the People's Republic of China. Article 10. Where a consignee of import goods applies for returning the goods or import of import goods undeclared to the customs within the time limit after three months as of the date when he declared the arrival of the means of transport in the territory, but before the customs decides to take over the goods and sell off them in accordance with the law, he shall be pass the check and obtain the consent of the customs, and shall declare to the customs in accordance with the relevant provisions. Where he declares the import, he shall pay a fee for delayed declaration (the period commencing from the 15th day as of the date when the arrival of the means of transport in the territory was declared to the date when the goods are declared to be imported shall be calculated as the period of the delayed declaration) in accordance with the Measures of Customs of the People's Republic of China on the Levy of Fees for Delayed Declaration of Import Goods. Article 11. Where the goods enumerated in Articles 2, 3 and 5 of these Measures are dangerous articles or the goods which cannot be reserved for long, such as fresh and live, or perishable goods, or goods easy to become useless or deteriorative or easy to be devaluated, the customs may take over them and sell off them in accordance with the law in advance on the basis of the actual situation. The money obtained therefrom shall be dealt with in accordance with Articles 7 and 9 of these Measures. Article 12. The term the consignee of import goods means a legal person or any other organization within the customs territory of the People's Republic of China, which is registered or approved by the department in charge of foreign trade and economic cooperation to have the operation qualification for import of goods, and which, upon its declaration, is registered by the customs. Article 13. The customs shall, in accordance with Articles 2 and 4 of these Measures and other relevant provisions, dispose of inward and outward articles declared to be abandoned by the owner, articles to which no one makes a claim or for which customs formalities are not gone through within the time limit set by the customs, and inward postal items which can neither be delivered nor be returned. Article 14. The power to interpret these Measures shall remain with the General Administration of Customs. Article 15. These Measures shall come into force on December 20, 2001. |
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