Promulgation Authorities:  General Administration of Customs

Promulgation Date:  2018.05.29

Effective Date:  2018.07.01

Validity Status:  valid

Measures of the Customs of the People's Republic of China on Supervision and Control of Customs-transfer Goods

Measures of the Customs of the People's Republic of China on Supervision and Control of Customs-transfer Goods

Chapter 1 GENERAL PRINCIPLES

Article 1    These Measures are formulated in accordance with the provisions of the Customs Law of the People's Republic of China for the purposes of strengthening supervision and control of Customs-transfer goods, and expediting Customs formalities for consignees and consignors.

Article 2   Customs-transfer goods are goods which are subject to Customs supervision; the Customs shall affix a Customs seal on Customs-transfer imports and exports.

For Customs-transfer cargo carried by inland feeder ship and railway with commercial seal intact, the Customs may opt not to affix Customs seal.

The scope of imports and exports which may complete Customs-transfer formalities shall be separately determined and promulgated by the General Administration of Customs.

Article 3   Customs-transfer goods shall be carried by carriers registered with the Customs. Where the Customs has stipulated the route range for Customs transfer and limited the transit time on the way, the carriers shall deliver the goods to the designated places in accordance with the requirements of the Customs.

The Customs may assign its personnel to escort the transportation of Customs-transfer goods based on work requirements; the consignor, consignee or their agent and the carrier shall provide facilitation.

Article 4   A Customs-approved control area shall be established at the place of destination or the place of dispatch of Customs-transfer goods. The storage, loading and unloading and inspection of Customs-transfer goods shall be conducted at the Customs-supervised work premises. An application shall be submitted in advance to the Customs for goods which are to be stored, loaded or unloaded or inspected outside the Customs-supervised work premises under special circumstances, and the Customs shall conduct supervision and control in accordance with the provisions.

Article 5   The Customs at the place of destination or the place of dispatch shall conduct inspection of Customs-transfer goods. The Customs at the place of arrival or the place of departure may conduct inspection or re-inspection if it is deemed necessary.

Article 6   Prior to obtaining Customs approval, Customs-transfer goods shall not be opened, removed, delivered, dispatched, swapped, modified, mortgaged, pledged, used to create a lien, transferred, relabeled, used for other purpose or disposed otherwise.

Article 7   Consignee, consignors or agents of Customs-transfer goods may complete Customs transfer formalities in the following three manners:

(1) Complete advance Customs declaration formalities with the Customs at the place of destination or the place of dispatch;

(2) Complete direct-transfer formalities by filling up the Customs-transfer Goods Declaration Form directly at the Customs at the place of arrival or the place of dispatch; or

(3) Complete transit formalities via consolidated declaration by domestic carriers or their agents, with the Customs at the place of arrival or the place of dispatch.

Article 8   The electronic data of Customs-transfer goods declaration bear the same legal validity as a written declaration. Where there is an error in the entry or transmission of electronic data which complies with the relevant requirement on correction and cancellation of Customs Declaration Form for Imports and Exports, correction or cancellation may be made. Correction or cancellation of declaration contents shall not be allowed if the Customs has decided to inspect the Customs-transfer goods.

The "List of Inbound Cargo-carrying Motor Vehicles" or the "List of Outbound Cargo-carrying Motor Vehicles" for road transportation within Guangdong province shall be deemed as a written Customs-transfer declaration, and bear legal validity.

Article 9   Where there is a need for a change of transportation vehicle or driver during the process of transporting Customs-transfer goods due to a traffic accident etc, the carrier or the driver shall inform the nearby Customs; upon examination and consent by the nearby Customs, the carrier or the driver shall supervise the reloading and notify in writing the Customs at the place of arrival, the Customs at the place of destination or the place of departure, and the Customs at the place of dispatch.

Article 10   In the event that Customs-transfer goods suffer damages, shortage or extinguishment during the process of transportation in China, except for force majeure events, the carrier, cargo owner and person-in-charge of storage premises shall bear tax liability.

Chapter 2 SUPERVISION AND CONTROL OF CUSTOMS-TRANSFER IMPORTS

Article 11   Customs-transfer goods shall complete Customs transfer formalities with the Customs at the place of arrival within 14 days from the date of declaration for entry of the transportation vehicle, and complete declaration formalities with the Customs at the place of destination within 14 days from the date of delivery to the Customs at the place of destination within the designated Customs period. A late declaration fine shall be imposed on late deliveries.

Article 12    Taxes shall be imposed on Customs-transfer imports based on the applicable tax rates and exchange rates on the date of arrival of the goods at the Customs at the place of destination. For advance declaration, the applicable tax rates and exchange rates shall be the applicable tax rates and exchange rates on the date of receipt of Customs transfer and clearance data by the Customs at the place of destination, from the Customs of the place of arrival. Where there are major adjustments to the tax rates and exchange rates in the course of transportation of the goods, the applicable tax rates and exchange rates on the date of arrival of Customs-transfer goods at the Customs of the place of destination shall apply.

Article 13   For Customs-transfer goods which are declared in advance, the consignor, consignee or their agent shall, before completing Customs-transfer formalities for imports with the Customs at the place of arrival, input electronic declaration data of the "Customs Declaration Form for Imports" with the Customs at the place of destination; the Customs at the place of destination shall process the electronic declaration in advance, and complete Customs-transfer cancellation formalities and inspection and clearance formalities etc upon arrival of the goods at the Customs-supervised work premises at the place of destination.

Article 14   For Customs-transfer goods which are declared in advance, upon completion of the Imports Declaration Form by the consignee or its agent with the Customs of the place of destination, the computer will automatically generate a "Declaration form for Customs-transfer Imports" and transmit to the Customs at the place of arrival.

Article 15   The consignee or its agent of Customs-transfer goods which are declared in advance shall provide the serial number of the "Declaration Form for Customs-transfer Imports" to the Customs at the place of arrival, and submit the following documents to complete Customs transfer formalities:

(1) "Register of the Customs of the People's Republic of China for Domestic Motor Vehicles Carrying Customs-controlled Goods" (hereinafter referred to as the "Register for Cargo-carrying Motor Vehicles") or the "Register for Control of Vessels"; and

(2) Bill of lading.

For road transportation within Guangdong province, a "List of Inbound Cargo-carrying Motor Vehicles" shall also be submitted for examination.

Article 16   Customs-transfer imports which are declared in advance shall, within five days from the date of electronic declaration, complete the Customs transfer formalities with the Customs at the place of arrival. Where such Customs transfer formalities are not completed with the Customs at the place of arrival within the stipulated period, the Customs of the place of destination shall cancel the electronic data for advance declaration.

Article 17   For direct transfer of Customs-transfer goods, consignee or its agent shall enter the Customs transfer declaration data at the place of arrival, and complete Customs transfer formalities directly.

Article 18   For direct transfer of Customs-transfer goods, the consignee or its agent shall complete Customs transfer formalities with the Customs at the place of arrival based on the following documents and certificates:

(1) "Declaration Form for Customs-transfer Imports"; for road transportation within Guangdong province, a "List of Inbound Cargo-carrying Motor Vehicles" shall be submitted for examination; and

(2) "Register for Cargo-carrying Motor Vehicles" or "Register for Control of Vessels".

Article 19   For Customs-transfer transit goods which hold a through bill of lading and need to be reloaded onto a domestic transportation vehicle, after the consignee or its agent completes import declaration formalities with the Customs at the place of destination, the domestic carrier or its agent shall complete Customs transfer formalities in batches for the cargo.

Article 20    For Customs-transfer transit goods, the transportation vehicle agent shall complete Customs-transfer formalities with the Customs at the place of arrival based on the following documents and certificates:

(1) Declaration Form for Customs-transfer Imports; and

(2) Manifest for transit imports classified by the port of place of destination.

Interline waybill shall be submitted for transit goods entering China via airway.

Chapter 3 SUPERVISION AND CONTROL OF CUSTOMS-TRANSFER EXPORTS

Article 21   In the case of Customs-transfer goods for which Customs declaration is made in advance for exportation, the consignor of the goods or its agent shall, before the goods arrive at the Customs-supervised work premises at the place of departure, submit the electronic data of the "Customs Declaration Form for Exports" to the Customs at the place of departure, and the Customs at the place of departure shall process the electronic declaration in advance. The goods shall, within five days from the date of electronic declaration, arrive at the Customs-supervised work premises at the place of departure, and complete the Customs-transfer and inspection and clearance formalities. Where the goods arrive after the deadline, the Customs at the place of destination shall revoke the electronic data of the Customs declaration made in advance.

Article 22   For direct transit of Customs-transfer exports, the consignor or agent of shall, upon arrival of the goods at the Customs-supervised work premises at the place of dispatch, input electronic data of the "Customs Declaration Form for Exports" with the Customs at the place of dispatch; the Customs at the place of dispatch shall process the electronic filing and complete Customs transfer and clearance formalities etc.

Article 23   For Customs-transfer exports which are declared in advance and transferred directly, the consignor or its agent shall file and submit the "Customs Declaration Form for Exports" at the place of dispatch; upon completion of exports clearance formalities with the Customs at the place of dispatch, the computer system will automatically generate data for the "Declaration Form for Customs-transfer Exports" and transmit it to the Customs at the place of departure.

Article 24   The consignor or its agent who declares in advance and directly transfers Customs-transfer exports shall complete Customs-transfer export formalities with the Customs at the place of dispatch based on the following documents and certificates:

(1) "Customs Declaration Form for Exports";

(2) "Register for Cargo-carrying Motor Vehicles" or "Register for Control of Vessels"; and

(3) A "List of Outbound Cargo-carrying Motor Vehicles" shall also be submitted in the case of road transportation within Guangdong province.

Article 25   Upon arrival of the Customs-transfer exports which are declared in advance and transferred directly at the place of departure, the consignor or its agent shall complete outbound formalities for the Customs-transfer goods with the Customs at the place of departure based on the "Register for Cargo-carrying Motor Vehicles" or the "Register for Control of Vessels", as well as the "Customs Declaration Form for Exports" and the "Declaration Form for Customs-transfer Exports" issued by the Customs of the place of dispatch, or the "List of Outbound Cargo-carrying Motor Vehicles" (for road transportation within Guangdong province).

Article 26   For transit exports which hold a through bill of lading and need to be reloaded onto a domestic transportation vehicle, after the consignor has completed exports declaration formalities with the Customs of the place of dispatch, the carrier or its agent shall complete Customs transfer formalities in batches for the goods, based on the manifest classified by outbound transportation vehicles.

Article 27   For exportation of transit goods, after the consignor or its agent completes exports clearance formalities with the Customs at the place of dispatch, the transportation agent shall present the following documents to complete Customs-transfer formalities with the Customs at the place of dispatch:

(1) "Declaration Form for Customs-transfer Exports";

(2) Manifest classified by outbound transportation vehicles; and

(3) "Register for Cargo-carrying Motor Vehicles" or "Register for Control of Vessels".

A "Notice of Transit of Exports" shall be issued upon approval by the Customs at the place of dispatch. The Customs at the place of departure shall examine the aforesaid documents and complete outbound formalities for the transit cargo.

Article 28   Where the outbound transportation vehicle can only be confirmed upon arrival at the place of departure or there is a change in the original name of the transportation vehicle, flight/vessel number or bill of lading number, the relevant data can be supplemented or amended at the place of departure for completion of outbound formalities.

Chapter 4 CANCELLATION

Article 29   The Customs at the place of destination may complete Customs-transfer cancellation formalities, only upon arrival of Customs-transfer imports at the Customs-supervised work premises at the place of destination.

Where Customs-transfer goods imported in bulk are transported in batches, upon arrival of the first batch of goods at the Customs-supervised work premises at the place of destination, the Customs at the place of destination shall complete Customs-transfer formalities for the entire cargo, and the consignor or its agent shall complete import declaration formalities for the entire cargo simultaneously. The Customs at the place of destination shall handle inspection and clearance of the remaining goods in accordance with the provisions. Upon arrival of the last batch of goods, the Customs of the place of destination shall complete cancellation formalities for the entire cargo.

Article 30   The Customs at the place of departure may complete Customs-transfer cancellation formalities, only upon arrival of Customs-transfer exports at the Customs-supervised work premises at the place of departure. Upon actual departure of the goods from China, the Customs at the place of departure shall cancel the manifest and provide feedback to the Customs at the place of dispatch; on this basis, the Customs at the place of dispatch shall issue the relevant Customs declaration certificates accordingly.

Article 31   Customs-transfer vehicles shall not carry Customs-transfer goods again, before completion of Customs-transfer cancellation formalities.

Chapter 5 SUPPLEMENTARY PROVISIONS

Article 32    The following terms used in these Measures shall be defined as follows:

(I) Customs-transfer goods shall refer to:

1. Goods which enter China from the place of arrival, apply for a Customs-transfer with the Customs, and are shipped to another place with Customs establishment to complete the import clearance formalities;

2. Goods which are shipped to the place of departure after completing export declaration formalities at the place of dispatch, and are cleared by the Customs of the place of departure; or

(II) Place of arrival: the port where the goods enter in China.

(III) Place of departure: the port where the goods depart from China.

(IV) Place of destination: the place where Customs-transfer imports arrive and declare to the Customs.

(V) Place of dispatch: the place where the Customs-transfer exports declare to the Customs and dispatch.

(VI) Carrier: an enterprise approved by the Customs to carry Customs-transfer goods.

Article 33   The documents stipulated in these Measures shall be separately formulated and announced by the General Administration of Customs.

Article 34    The General Administration of Customs shall be responsible for the interpretation of these Measures.

Article 35   These Measures shall be effective 15 October 2001. The Notice of the General Administration of Customs on Promulgation of the "Measures of the PRC Customs on Supervision and Control of Customs-transfer Goods Transported by Road in Guangdong Region" (Shu Jian (2001) No. 21) , the Notice of the General Administration of Customs on Promulgation of the "Measures of the PRC Customs on Supervision and Control of Customs-transfer Goods Imported and Exported through the Yangtze River Delta" (Shu Jian (2001) No. 22) and the Notice on Promulgation of the "Measures of the PRC Customs on Supervision and Control of Customs-transfer Goods" (Shu Jian Yi (1992) No. 1377) shall be repealed simultaneously.