Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2018.11.23

Effective Date:  2018.11.23

Validity Status:  valid

Administrative Measures of the People’s Republic of China Customs on Consolidated Declaration of Imports and Exports (2018 Revision)

Administrative Measures of the People's Republic of China Customs on Consolidated Declaration of Imports and Exports (2018 Revision)

Article 1   These Measures are formulated pursuant to the relevant provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") for the purposes of facilitating completion of declaration formalities by the consignees and consignors of imports and exports, increasing Customs clearance efficiency for imports and exports, and standardising administration of declaration of imports and exports.

Article 2   Consolidated declaration referred to in these Measures shall mean the unique Customs clearance method whereby upon completion of filing formalities with the Customs, a consignee or a consignor of imports or exports (hereinafter referred to as the "consignor or consignee") importing or exporting goods stipulated in Article 3 at the same port on multiple occasions in multiple batches may present the "Consolidated Declaration List for Imports of the Customs of the People's Republic of China" (see Appendix 1) or the "Consolidated Declaration List for Exports of the Customs of the People's Republic of China" (see Appendix 2) (hereinafter referred to collectively as the "Consolidated Declaration List") for declaration of imports and exports and subsequently complete Customs formalities on a consolidated manner using a declaration form.

A consignee or a consignor of imports or exports may entrust a Customs declarant enterprise of Type B and above (including Type B) to handle the relevant formalities for consolidated declaration.

Article 3   Upon completion of filing formalities with the Customs, the following imports and exports may adopt the consolidated declaration and Customs clearance method:

(1) Goods with emphasis on timeliness such as books, newspapers, periodicals and other publications;

(2) Hazardous goods or fresh, perishable and short shelf-life goods etc which cannot be kept for a long period; and

(3) Inbound and outbound bonded goods at highway ports.

Article 4   A consignee or a consignor shall complete consolidated declaration and filing formalities with the Customs at the location of the goods; a processing trade enterprise shall complete consolidated declaration and filing formalities with the Customs in charge.

Article 5   A consignee or a consignor completing consolidated declaration and filing formalities shall present a "Filing Form for Consolidated Declaration and Customs Clearance" (hereinafter referred to as the "Filing Form", see Appendix 3) to the Customs and provide a guaranty which complies with the requirements of the Customs; the validity of the guaranty shall not be less than three months.

The Customs shall examine the Filing Form submitted by a consignee or a consignor. Where the Filing Form is found to comply with the relevant provisions of these Measures, filing for record shall be granted.

The consolidated declaration and Customs clearance method shall not apply for a consignee or a consignor who is under Customs investigation for suspected smuggling or violation of regulations, a consignee or a consignor who is subject to administrative punishment meted out by the Customs pursuant to the law for imports or exports infringing upon intellectual property, or a consignee or a consignor under Type C or Type D administration category who imports or exports goods listed in Article 3 of these Measures.

Article 6   During the validity period of filing for record, a consignee or a consignor may adopt the consolidated declaration and Customs clearance. The validity period of filing shall be determined according to the validity period of the guaranty made by the consignee or a consignor.

In the event of a change in the goods or guaranty conditions under an application for consolidated declaration and Customs clearance, the consignee or the consignor shall submit a written application to the Customs at the location of the original filing for approval of such change.

The validity period for filing for record may be extended upon expiry. Where a consignee or a consignor needs to continue adopting the consolidated declaration and Customs clearance method, it shall submit a written application for an extension of time to the Customs at the location of the original filing 10 days before expiry of the validity period of filing.

Article 7   Under any of the following circumstances, a consignee or a consignor shall cease to adopt the consolidated declaration and Customs clearance method:

(1) Where there is a change in guaranty conditions and the consignor or the consignee is unable to continue to provide valid guaranty;

(2) Where the consignor or the consignee is under Customs investigation for suspected smuggling or violation of regulations;

(3) Where the consignor or the consignee is subject to administrative punishment meted out by the Customs pursuant to the laws for importing or exporting goods infringing upon intellectual property; or

(4) Where the consignor or the consignee is demoted to administration category of Type C or Type D.

A consignee or a consignor may voluntarily apply for cessation of consolidated declaration and Customs clearance within the validity period for filing.

Article 8   Where a consignee or a consignor failed to apply for an extension of time before expiry of the validity period for filing, the Filing Form shall become invalid upon expiry. Where a consignee or a consignor needs to continue to adopt the consolidated declaration and Customs clearance method, it shall submit a new application for filing.

Article 9   A consignee or a consignor who adopts the consolidated declaration and Customs clearance method pursuant to the provisions of these Measures shall fill in a Consolidated Declaration List to complete Customs formalities with the Customs within 14 days from declaration of disembarkation of the transportation vehicle carrying the imports or 24 hours before loading of exports at the Customs control premises.

Where a consignee makes a Customs declaration for imports after 14 days from the declaration of disembarkation of the transportation vehicle carrying the imports, it shall not adopt the consolidated declaration and Customs clearance and shall make a Customs declaration using a Customs declaration form.

Article 10   When examining the electronic data in the Consolidated Declaration List, the Customs shall verify and deduct the data in the processing trade handbook (account) or electronic account for bonded goods, and verify the consolidated declaration filing data for general trade goods.

Where the Customs found in the examination that the electronic data of the Consolidated Declaration List is inconsistent with the consolidated declaration filing data, the Consolidated Declaration List shall be rejected. The consignee or the consignor shall make a Customs declaration using the Customs declaration form.

Article 11   A consignee or a consignor shall present the Consolidated Declaration List and attached certificates and documents to the Customs at the location of the goods, within three days from the Customs' completion of examination of the electronic data of the Consolidated Declaration List, to process inspection and clearance formalities. Where the goods are subject to licensing administration, the consignee or the consignor shall also obtain the corresponding licence, and the Customs shall annotate on the relevant permit and retain a photocopy.

Where a consignee or a consignor failed to complete the relevant Customs formalities within the period stipulated in the first paragraph of this Article, the Customs shall delete the electronic data of the Consolidated Declaration List, and the consignee or the consignor shall make a new declaration with the Customs. Where the date of the new declaration falls after 14 days from the declaration of disembarkation of the transportation vehicle carrying the goods, the declaration shall be made using a Customs declaration form.

Article 12   Where a consignee or a consignor amends or revokes the Consolidated Declaration List upon declaration, the amendment or revocation shall be handled with reference to the relevant provisions on amendment and revocation of Customs declaration form for imports and exports.

Article 13   A consignee or a consignor shall consolidate the data declared in the Consolidated Declaration List within a month, fill in the Customs declaration form for imports or exports, and complete consolidated declaration formalities with the Customs before the 10th day of the following month (in the case of general trade goods) or before the end of the following month (in the case of bonded goods).

The consolidated declaration formalities for general trade goods must be handled within the same year.

Article 14   Where a few Consolidated Declaration Lists are to be consolidated into one Customs declaration form, the ports of disembarkation and embarkation, business unit, consignees or consignors, trade method (supervision and control method), country (region) of origin, port of loading, country (region) of destination, transportation method and applicable tax rates and exchange rates shall be consistent.

Where the items stipulated in the preceding paragraph in the respective Consolidated Declaration Lists are inconsistent, the consignee or the consignor shall consolidate the lists into different Customs declaration forms for Customs declaration. Where there is difficulty in consolidation, individual Customs declaration forms shall be filled in for Customs declaration.

When the respective Consolidated Declaration Lists are consolidated into one Customs declaration form and the commodities listed in the respective Consolidated Declaration Lists are consistent in commodity code, description, specifications and model number, unit, country (region) of origin, unit price and currency type, the quantity and total price may be consolidated.

Article 15   When a consignee or a consignor processes Customs formalities for goods declared in a Consolidated Declaration List by way of a Customs declaration form, it shall pay taxes for dutiable goods pursuant to Customs provisions. Where the goods are subject to licensing administration, the corresponding permit shall be obtained. The Customs shall conduct system automated comparison and verification of electronic data of the corresponding permit.

Article 16   The Customs shall compute and levy taxes on goods for which the consolidated declaration and Customs clearance method is applicable pursuant to the tax rate and exchange rate prevailing on the date of acceptance of the Consolidated Declaration List.

Article 17   After a consignee or a consignor has completed Customs declaration formalities, the Customs shall issue the Customs declaration form proof copy according to the consolidated declaration form for imports or exports. The "date of importation" or the "date of exportation" shall be the date of acceptance of the Customs declaration form by the Customs.

Article 18    The Customs shall include the goods under consolidated declaration into Customs statistics based on the "date of importation/exportation" on the Customs declaration form.

Article 19   Unless otherwise stipulated by the Customs, where goods enter or exit special Customs control regions, bonded control premises from or into other parts of the People's Republic of China for which Customs clearance formalities in the form of consolidated declaration are required, they shall be dealt with by reference to these Measures.

Article 20   Violations of these Measures which constitute smuggling, violations of Customs control provisions or violations of the Customs Law shall be dealt with by the Customs pursuant to the provisions of the Customs Law, the Implementation Regulations of the Customs of the People's Republic of China on Administrative Penalties and other relevant laws and administrative regulations; where the case constitutes a criminal offence, criminal liability shall be pursued in accordance with the law.

Article 21    The General Administration of Customs shall be responsible for the interpretation of these Measures.

Article 22    These Measures shall be implemented with effect from 1 May 2008.

Appendices: (omitted)