General Administration of Customs Announcement No. 52 of 2018 (Announcement on the Management of the Flow of Bonded Goods in Customs Special Supervision Areas and Bonded Logistics Centers (Type B))

Announcement [2018] No. 52

In order to promote the simplification and efficiency of bonded goods flow management procedures, in accordance with the Customs Law of the People's Republic of China and relevant laws and administrative regulations, optimize management and services, further enhance the level of information management, promote the application of special supervision area management system, bonded logistics management system, the special customs supervision area and bonded logistics center (B-type) bonded goods flow (equipment transfer) management related Matters are announced as follows.

A, enterprises in the special supervision area management system, bonded logistics management system to set up a bonded ledger, for special customs supervision area, special customs supervision area and bonded logistics center (B), and bonded logistics center (B) between the flow of bonded goods (equipment transfer) business is applicable to this announcement.

Second, the transfer in, transfer out of the enterprise should be bonded goods flow (equipment transfer) after consensus, in accordance with the "General Administration of Customs Notice No. 23 of 2018" requires the submission of bonded checklist, in which the following columns should comply with the requirements of this announcement.

(A) list type fill in the ordinary list ;

(B) the associated list number from the transferring enterprise to fill in the corresponding transferring enterprise import bonded checklist number;

(C) associated with the record number to fill in the other hand (account) record number;

(D) equipment carried forward, the regulatory approach should be filled in the equipment in and out of the area (regulatory code 5300).

Third, the transfer of incoming and outgoing bonded checklist by 10-bit commodity code summary comparison, commodity code comparison and the same number of legal, both checklist comparison success; system comparison is not successful, the first 8 bits of the checklist commodity code summary comparison between the two sides, the same commodity code comparison and the same number of legal, to manual comparison. Commodity code comparison inconsistent or different legal quantities, the transfer of bonded checklist to be returned, the transfer of the two sides to negotiate, and according to the results of the consultation on the bonded checklist to amend or withdraw.

Both sides of the same commodity commodity code negotiation inconsistency should be transferred to the customs according to the relevant provisions of the commodity classification of the commodity code identified.

Fourth, the transfer to and from the bonded checklist has been reviewed and approved, the actual receipt and shipment of the enterprise, and the relevant requirements for the cardinal release procedures.

Fifth, in accordance with the "General Administration of Customs Notice No. 23 of 2018" on the simplification of customs clearance procedures for bonded goods, the flow of both enterprises can no longer handle customs declaration procedures. There are special requirements for customs declaration from its provisions.

Sixth, the transfer of equipment, the transfer of enterprises to the competent customs application to adjust the equipment under the supervision of the book year cut-off date.

Seven, special customs control areas and bonded places of supervision and processing trade enterprises outside the region, other bonded places of supervision between the flow of bonded goods (equipment transfer) with reference to the above provisions.

Eight, this announcement shall be implemented from July 1, 2018. July 1 has been carried out before the pilot customs can refer to the implementation of this announcement. General Administration of Customs Notice No. 86 of 2016 is repealed at the same time.

Hereby announced

General Administration of Customs

June 1, 2018