Order of the Customs General Administration of the People's Republic of China No. 158
Measures of the Customs of the People's Republic of China Governing the Categorisation of Import and Export Cargoes and Commodities, reviewed and adopted at the Meeting of the Customs General Administration on February 14 2007, are now promulgated and shall become effective as of May 1 2007. The Provisional Measures of the Customs of the People's Republic of China Governing the Pre-categorisation of Import and Export Commodities released by virtue of Order 80 of the Customs General Administration on February 24 2000 are abolished at the same time.
Commissioner: MU Xinsheng
March 2 2007
Article 1. This set of measures is drafted in accordance with the provisions of the Customs Law of the People's Republic of China (hereinafter referred to as "customs law, Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as "regulations on duties" and other related laws and administrative regulations to improve the commodities categorisation of import and export cargoes and ensure the accuracy and consistency of the results of commodities categorisation.
Article 2. Commodities categorisation mentioned in this set of measures refers to activities whereby the commodity codes of import and export cargoes are identified under the commodities categorisation catalogue of the Convention of Commodities Names and HS Code System on the basis of the Import and Export Tariff Codes of the People's Republic of China, and in line with the provisions of the Interpretation Notes to the Import and Export Tariff Codes of Commodities and Items, Interpretation Notes to the Items of the Import and Export Tariff Codes of the People's Republic of China, as well as the administrative rules and decisions regarding commodities categorisation released by the customs general administration.
Article 3. This set of rules shall be applicable to the commodities categorisation over import and export commodities by the consignor and consignee and their agents of import and export cargoes (hereinafter referred to as "consignor and consignee or agents", as well as to the commodities categorisation undertaken by the customs according to law.
Article 4. The commodities categorisation of import and export cargoes shall follow the principles of being objective, accurate, and unified.
Article 5. The commodities categorisation of import and export cargoes shall be identified according to the actual status of cargoes that are being declared to the customs by the consignors and consignees or agents. For cargoes imported or exported by means of advanced declaration, the commodities categorisation shall be identified according to the actual status of the cargoes when they arrive at the places under the customs monitoring. In cases where there are separate provisions in laws, administrative regulations or rules of the customs general administration, such provisions shall prevail.
Article 6. The consignors, consignees or their agents shall, according to the provisions of laws or administrative regulations and requirements of the customs, declare the names of commodities, specifications and models of import and export cargoes in line with the facts and accurately, conduct commodities categorisation for all their import and export cargoes to be declared, and identification code for commodities accordingly.
Article 7. Multiple types of import cargoes that are transported via the same transportation vehicles and arrive at the same port at the same time, and belong to the same consignor and use the same bill of lading shall be categorised under the same commodity code according to the rules governing commodities categorisation, and the consignee or its agent shall include related commodities under the code for that commodity and declare to the customs. In cases where there are separate provisions in laws, administrative regulations or rules of the customs general administration, such provisions shall prevail.
Article 8. In cases where the materials provided by the consignors, consignees or their agents involve commercial secrets and that they require the customs to keep them as secret, they shall submit applications to the customs in writing beforehand, list clearly content for which confidentiality is required, and the customs shall bear the liability of keeping it confidential according to law.
The consignors, consignees or their agents shall not refuse to provide related data to the customs under the cover of commercial secrets.
Article 9. The customs shall conduct examination and verification over the commodities names, specifications and models, commodities codes and others of the import and export cargoes declared by consignors, consignees or their agents according to law.
Article 10. The customs, when examining and verifying the items related to commodities categorisation declared by consignors, consignees or their agents, may exercise the following powers according to the provisions of the Customs Law and the Regulations on Customs Tariffs, and the consignors, consignees, and their agents shall provide cooperation:
1. consulting, making copies for related documents and materials,
2. requesting the consignors, consignees or their agents to provide necessary samples and related data for the commodities,
3. organising the testing and inspection over import and export commodities, and conducting commodities categorisation according to the testing and inspecting results identified by the customs.
Article 11. The customs may request the consignors, consignees or their agents to provide data necessary to identify the categorisation of commodities, and, in the case of necessity, may request the consignors, consignees or agents to supplement their declarations.
In cases where the consignors, consignees or their agents conceal related information, or delay or refuse to provide related documents and materials, the customs may examine and verify the commodities categorisation over the import and export cargoes according to the content declared.
Article 12. In cases where the customs considers after examination and verification that the commodities code declared by the consignors, consignees or their agents is not correct, it may re-identify according to the related provisions of the Measures of the Customs of the People's Republic of China Governing the Taxation of Import and Export Cargoes as well as the related rules and provisions on commodities categorisation, notify the consignors, consignees or their agents in line with the related provisions of the Measures of the Customs of the People's Republic of China on the Modification and Cancellation of Customs Declaration Bill of Import and Export Cargoes to conduct modification or deletion over the customs declaration bill.
Article 13. In cases where there is a need to modify the commodities code declared by the consignors, consignees or their agents, they shall submit applications to the customs according to the provisions of the Measures of the Customs of the People's Republic of China on the Modification and Cancellation of Customs Declaration Bill of Import and Export Cargoes.
Article 14. In cases where before the completion of the examination and verification of commodities categorisation of cargoes by the customs, the consignors, consignees or their agents ask for the grant of access to cargoes, they shall provide pledge according to the related regulations of the customs on guarantee.
In cases where the State has restrictive regulations on the importation and exportation of cargoes and licences and documents that should have been provided can not be provided, or under circumstances that guarantee can not be done according to the laws or administrative regulations, the customs shall not handle the procedures related to granting access on pledge.
Article 15. Units that operate import and export cargoes that have registered with the customs (hereinafter referred as "applicants" may, 45 days before the actual import and export of cargoes, apply to the customs directly under the customs general administration for advanced commodities categorisation for the cargoes they intend to import or export (hereinafter referred to as "pre-categorisation".
Article 16. Applicants applying for pre-categorisation shall fill in and submit the Application Form of the Customs of the People's Republic of China on Pre-categorisation of Commodities.
Such applications shall be submitted to the customs authorities that are directly under the customs general administration at the place where the import and export cargoes are located.
Article 17. In cases where the customs authorities directly under the customs general administration consider that the items related to commodities categorisation as far as the application for pre-categorisation is concerned fall clearly within the scope governed by the Import and Export Tariff Codes of the People's Republic of China, the Interpretation Notes to the Import and Export Tariff Codes of Commodities and Items, Interpretation Notes to the Items of the Import and Export Tariff Codes of the People's Republic of China, as well as the administrative rules and decisions regarding commodities categorisation released by the customs general administration, they shall, within 15 working days upon accepting the applications, prepare the Letter of Decision for Pre-categorisation of Commodities by the Customs of the People's Republic of China (hereinafter referred to as "letter of decision for pre-categorisation" and notify the applicants.
Article 18. The applicant, when importing or exporting commodities mentioned in the letter of decision of pre-categorisation, shall voluntarily submit the letter of decision for pre-categorisation to the customs authorities that are under the administration of the customs directly under the customs general administration, which prepare the letter of decision of pre-categorisation.
When applicants actually import or export commodities mentioned in the letter of decision for pre-categorisation, and declare according to the letter of decision for pre-categorisation, the customs shall examine, verify and grant access according to the categorisation specifications identified in the letter of decision for pre-categorisation.
Article 19. When the content of the letter of decision for pre-categorisation is wrong, the customs authorities directly under the customs general administration that make the letter of decision for pre-categorisation shall print immediately the Notice of Cancellation of the Letter of Decision for Pre-categorisation of Commodities by the Customs of the People's Republic of China (hereinafter referred to as "notice", and notify the applicants to stop using the letter of decision for pre-categorisation.
In cases where changes have been made to the related regulations based on which the letter of decision for pre-categorisation is made, which leads to the fact that the letter of decision for pre-categorisation is no longer applicable, the customs authorities directly under the customs general administration that prepare the letter of decision for pre-categorisation shall prepare the notice, or issue an announcement, informing the applicants to stop using related letters of decision for pre-categorisation.
Article 20. In cases where the customs authorities directly under the customs general administration consider that the items related to the commodities categorisation for which an application for pre-categorisation has been submitted can not be handled according to the Import and Export Tariff Codes of the People's Republic of China, the Interpretation Notes to the Import and Export Tariff Codes of Commodities and Items, Interpretation Notes to the Items of the Import and Export Tariff Codes of the People's Republic of China, as well as the administrative rules and decisions regarding commodities categorisation released by the customs general administration due to the lack of provisions, they shall inform the applicant to apply for administrative ruling according to relevant regulations within 7 working days, starting from the day of accepting such an application.
Article 21. The customs general administration may, in accordance with the provisions of related laws or administrative regulations, make a decision on commodities categorisation that is binding across the board for import and export cargoes.
A decision of commodities categorisation shall be applicable to the importation and exportation of similar cargoes.
Article 22. The decision of commodities categorisation shall be released by the customs general administration.
Article 23. In cases where changes are made to the laws, administrative regulations and other relevant provisions on the basis of which a decision of commodities categorisation is made, the decision of commodities categorisation shall become invalid at the same time.
In cases where the decision of commodities categorisation is no longer valid, the customs general administration shall be responsible for the release of such information.
Article 24. In cases where the customs general administration discovers that the decision of commodities categorisation is wrong, it shall cancel that in a timely manner.
In cases where a decision of commodities categorisation is cancelled, the customs general administration shall be responsible for a public announcement to that effect. The cancelled decision of commodities categorisation shall become invalid on the day of cancellation.
Article 25. Refund of duties, making up for duties, recovering duties and collection of overdue fines caused by commodities categorisation shall be handled according to the provisions of related laws, administrative regulations and rules of the customs general administration.
Article 26. Violation of this set of measures that constitutes smuggling or acts in violation of the rules on customs monitoring or in violation of the Customs Law shall be punished by the customs according to the related provisions of the Customs Law and the Regulations of the Customs of People's Republic of China on Administrative Sanctions. In cases where crimes have been constituted, the criminal liabilities shall be investigated.
Article 27. The customs general administration shall be responsible for the interpretation of this set of measures.
Article 28. This set of measures shall become effective as of May 1 2007 and the Provisional Measures of the Customs of the People's Republic of China on Commodities Pre-categorisation of Import and Export Cargoes released by the customs general administration on February 24, 2000 shall be abolished at the same time.
|
