|
23001
|
The
General Administration of Customs of the People's Republic of China (GACC)
|
Registration of Customs brokers
|
None
|
Administrative license
|
Article 11 of Customs Law of the People’s Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National
People's Congress of the People's Republic of China on December 28, 2013):
“The consignees or consignors for imported or exported goods and the Customs
brokers to go through declaration procedures shall register with the Customs
according to the law...No broker that has not registered with the Customs in
accordance with the law… may engage in declaration business.”
Paragraph 2 of Article 5 of Provisions of the General Administration
of Customs of the People's Republic of China on the Administration of
Registration of Declaration Entities (Decree of the General
Administration of Customs No. 127, coming into force as of June 1, 2005): “A
Customs broker may not get registered unless it obtains the approval of
registration from the Customs directly under the GACC.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs
directly under the GACC.
|
|
23002
|
The General Administration of Customs of the People's
Republic of China
|
Verification and approval of goods temporarily imported
and exported
|
None
|
Administrative license
|
Article 31 of the Customs Law of the People's Republic of China (revised at the 6th session of the Standing Committee of the Twelfth National
People's Congress of the People's Republic of China on December 28, 2013):
“Goods that are temporarily imported or exported with the approval of the
Customs shall be re-transported out of or into the territory within six
months. An extension may be granted in special circumstances with Customs
approval.”
In the Administrative Measures of the General Administration of
Customs of the People's Republic of China for Goods Temporarily
Imported or Exported (Decree of the General Administration of Customs No.
157, coming into force as of May 1, 2007), Paragraph 3 of Article 7: “With
regard to goods temporarily imported or exported under important national
projects or under national scientific research projects, as well as articles for
exhibitions for a period of 24 months or longer, where it is necessary to
extend the time limit again after the expiry of the 18-month extension
period, the local competent Customs directly under the GACC reports to the
General Administration of Customs for examination and approval.” Article 12:
“The application for temporary import or export of goods shall be filed with
the local competent Customs house.” And Article 13: “Where the Customs
approves an application for temporary entry or exit of goods under an ATA
carnet (ATA Carnet for Temporary Admission of Goods), they shall make an
endorsement on the ATA carnet. Otherwise, they shall make no endorsement.”
|
None
|
Authorities,
Public institutions, enterprises, social organizations or citizen individuals
|
To be examined
and approved by the General
Administration of Customs and the Customs directly under the GACC.
|
|
23003
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of establishment of supervised
warehouse for export and bonded warehouse
|
1. Examination and approval of establishment of supervised
warehouse for export
|
Administrative license
|
Article 32 of the Customs Law of the People’s
Republic of China (revised at the 6th session of the Standing Committee
of the Twelfth National People's Congress of the People's Republic of China
on December 28, 2013): “The operation of the storage, processing, assembling,
exhibition, transportation and consignment sales of bonded goods, and the
operation of duty-free shops shall be compliant with the Customs supervision requirements,
and approved by as well as registered with
the Customs.”
Article 2 of the Measures of the Customs of the People’s Republic of
China for the Administration of Supervised Warehouses for Export and the
Goods Stored Therein (Decree of the General Administration of Customs No.
133, coming into force as of January 1, 2006): “The term "supervised
warehouse for export" as mentioned in the present Measures refers to a
warehouse under supervision exclusively used by the Customs, which was set up
upon approval of the Customs, for storage of goods whose Customs procedures
for export have been completed or for bonded logistics distribution, or for
provision of circulative value-added services”; and its Article 6: “The
application for the establishment of an supervised warehouse for export shall
be accepted by the competent Customs house of the place where the supervised
warehouse for export is located, and reported by the said customs house to the
Customs directly under GACC for examination and approval.”
Article 2 of the Provisions of the Customs of the People's Republic
of China on the Administration of Bonded Warehouses and the Goods Stored
Therein (Decree of the General Administration of Customs No. 105, coming into force as of February 1, 2004):
“The term “bonded warehouses” as mentioned in the present Provisions refers
to the warehouses that are established upon approval of the Customs for
exclusive storage of bonded goods and other goods that have not completed the
Customs procedures”; and its Article 10: “A bonded warehouse shall be subject
to the examination and approval of the Customs directly under GACC and be reported
by the said customs to the General Administration of Customs for recordation”.
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
2. Examination and approval of establishment of bonded
warehouse
|
Administrative license
|
None
|
Enterprises
|
It’s examined
and approved by the Customs directly under the GACC.
|
|
23004
|
The General Administration of Customs of the People's
Republic of China
|
Examination and
Approval of Establishment of tax-free shops
|
None
|
Administrative license
|
Article 32 of the Customs Law of the People’s
Republic of China (revised at the 6th session of the Standing Committee
of the Twelfth National People's Congress of the People's Republic of China
on December 28, 2013): “…the operation of tax-free shop shall comply with the
Customs supervision requirements and approved by as well as registered with
the Customs.”
Article 8 of the Measures of General Administration of Customs of the
People's Republic of China for Supervising and Administering Tax-Free Shops
and Tax-Free Goods (Decree of General Administration of Customs No. 132,
coming into force as of January 1, 2006): “The General Administration of
Customs shall, pursuant to the procedures and periods set forth in the Administrative
License Law of the People's Republic of China and the Measures of the
Customs of the People's Republic of China for Implementing the Administrative
Licensing Law of the People's Republic of China, undertake procedures for
examination and approval of tax-free shops.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23005
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of warehousing of goods under
customs supervision
|
None
|
Administrative license
|
Article 38 of the Customs Law of the People’s
Republic of China (revised at the 6th session of the Standing Committee
of the Twelfth National People's Congress of the People's Republic of China
on December 28, 2013): “The enterprises engaging in warehousing of goods
under customs supervision are required to be registered with the Customs and
complete the formalities of receipt, storage and delivery in accordance with
Customs provisions. Storage of goods under Customs supervision outside the
Customs-supervision zone shall be approved by the Customs and receive the Customs
supervision.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23006
|
The General Administration of Customs of the People's
Republic of China
|
Ratification of entry and exit of articles of resident
offices and long-term non-resident passengers for public and personal use
|
None
|
Administrative license
|
Item 226 of the Decision of the State Council to Set
Administrative Licensing for Items Requiring Administrative Approval that Really
Need to Be Retained (Decree of the State Council No. 412, coming into
force as of July 1, 2004): “Approval of entry and exit of articles of
resident offices and long-term non-resident passengers for public and
personal use”; and the enforcement agencies are “all Customs directly under the
GACC”.
|
None
|
Resident
offices and long-term non-resident passengers
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23007
|
The General Administration of Customs of the People's Republic
of China
|
Record-filing of the freight transport via small
vessels traveling between the mainland and Hong Kong or Macao
|
None
|
Administrative license
|
Item 227 of Decision of the State Council to Set Administrative
Licensing for Items Requiring Administrative Approval That Really Need to Be
Retained (Decree of the State Council No. 412, coming into force as of July
1, 2004): “Record-filing of the freight transport of small vessels traveling
between the mainland and Hong Kong or Macao”; and the enforcement agencies
are “all Customs directly under the GACC”.
|
None
|
Enterprises or
citizen individuals
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23008
|
The General Administration of Customs of the People's
Republic of China
|
Registration of transport enterprises and vehicles
carrying domestic goods subject to Customs supervision
|
None
|
Administrative license
|
Item 228 of the Decision of the State Council to Set
Administrative Licensing for Items requiring Administrative Approval That Really
Need to Be Retained (Decree of the State Council No. 412, coming into
force as of July 1, 2004): “Registration of transport enterprises and
vehicles carrying domestic goods subject to Customs supervision”; and the
enforcement agencies are “all Customs directly under the GACC”.
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23009
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of the articles for passengers
permitted to enter China to settle down
|
None
|
Administrative license
|
Item 231 of the Decision of the State Council to Set Administrative
Licensing for Items Requiring Administrative Approval That Really Need to Be
Retained (Decree of the State Council No. 412, coming into force as of July
1, 2004): “Examination and approval of the articles for passengers permitted
to enter China to settle down”; and the enforcement agencies are “all Customs
directly under the GACC”.
|
None
|
Passengers
entering China to settle down
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23010
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of transshipment of imported and
exported goods under customs supervision by barges along the Yangtze River
|
None
|
Administrative license
|
Item 234 of the Decision of the State Council to Set
Administrative Licensing for Items Requiring Administrative Approval That Really
Need to Be Retained (Decree of the State Council No. 412, coming into
force as of July 1, 2004): “Examination and approval of transshipment of
imported and exported goods under customs supervision by barges along the
Yangtze River”; and the enforcement agencies are “all Customs directly under the
GACC”.
|
None
|
Enterprises or
citizen individuals
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23011
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of opening of ports
|
None
|
Non-administrative licensing approval
|
Item 122 of the Annex to the Circular of the General Office of the State Council on Retaining Some Non-administrative
Licensing Examination and Approval Items (GBF [2004] No. 62):
“Examination and approval of opening of ports”; and the enforcement agency is
“the General Administration of Customs”.
|
Departments
concerned
|
Authorities
|
|
|
23012
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of applications of local
governments for the entry and exit of Chinese and foreign civil planes
through Chinese airports not open to the outside and those with restrictions,
and the temporary opening of land borders
|
None
|
Non-administrative licensing approval
|
Item 123 of the Annex to the Circular of the General Office of the State Council on Retaining Some
Non-administrative Licensing Examination and Approval Items (GBF
[2004] No. 62): “The examination and approval of applications of local
governments for the entry and exit of Chinese and foreign civil planes
through Chinese airports not open to the outside and those with restrictions,
and the temporary opening of land borders”; and the enforcement agency is
“the General Administration of Customs”
|
Departments
concerned
|
Authorities
|
|
|
23013
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of the reduction and exemption
of delayed declaration fee of import goods
|
None
|
Non-administrative licensing approval
|
Item 124 of the Annex to the Circular of the General Office of the State Council on Retaining Some Non-administrative
Licensing Examination and Approval Items (GBF [2004] No. 62): “The
examination and approval of the reduction and exemption of delayed
declaration fee of import goods”; and the enforcement agencies are “the
General Administration of Customs and all Customs directly under the GACC”
|
None
|
Enterprises
|
It has been delegated
to the Customs directly under the GACC for examination and approval.
|
|
23014
|
The General Administration of Customs of the People's
Republic of China
|
Examination and
Approval of deferred payment of duties and the import-related taxes levied by
the Customs on behalf of other government departments
|
None
|
Non-administrative licensing approval
|
Article 39 of the Regulations of the People's Republic of China on
Import and Export Duties (Decree of the State Council No. 392, coming
into force as of January 1, 2004): “Where the taxpayer fails to pay the duties
within the specified time limit due to force majeure or adjustments to the
State’s taxation policy, such time limit may be extended upon the approval of
the General Administration of Customs, but in any case the extension shall
not exceed six months.”
|
None
|
Enterprises
|
It has been delegated
to the Customs directly under the GACC for examination and
approval.
|
|
23015
|
The General Administration of Customs of the People's
Republic of China
|
Examination and Approval of reduction and exemption of duties
and the import-related taxes levied by the Customs on behalf of other
government departments
|
None
|
Non-administrative licensing approval
|
Article 48 of the Regulations
of the People's Republic of China on Import and Export Duties (Decree of
the State Council No. 392, coming into force as of January 1, 2004): “Where
the taxpayer is to import or export goods granted with tax reduction or
exemption, the taxpayer shall, unless otherwise prescribed, go through the
formalities with the Customs for approval of tax reduction or exemption by
presenting relevant documents as required before such goods are imported or
exported. The tax reduction or exemption shall be granted if the Customs
confirms that such goods have met the relevant requirements through
examination.”
|
None
|
Authorities,
public institutions, enterprises and social organizations
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23016
|
The General Administration of Customs of the People's
Republic of China
|
Examination and Approval of reduction or exemption of delayed
declaration fee for duties and the import-related
taxes levied by the Customs on behalf of other government departments
|
None
|
Non-administrative licensing approval
|
Article 3 of the Interim Provisions on Reduction or
Exemption of Delayed Declaration Fee of Customs Duties
and Taxes (SSF [2012] No. 437):
“The application of a taxpayer for reduction or exemption of delayed
declaration fee for duties and taxes shall be examined and approved by the
General Administration of Customs. Without the approval or authorization of
the General Administration of Customs, no Customs shall reduce or exempt such
delayed declaration fee for duties and taxes”.
|
None
|
Taxpayers
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23017
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of establishment of bonded
logistics centers (Class A)
|
None
|
Non-administrative licensing approval
|
Article 2 of the Interim Measures of the General Administration of Customs of
the People's Republic of China for the Administration of Bonded
Logistics Centers (Class A) (Decree of the General Administration of
Customs No. 129, coming into force as of July 1, 2005): “The term
"bonded logistics centers (Class A) (hereinafter referred to as
logistics centers)" as mentioned in the present Measures refers to the
Customs supervision places as approved by the Customs that are operated by
legal-person enterprises within the territory of China to exclusively engage
in the business of bonded warehousing and logistics”; and its Article 9: “An
application for the establishment of a logistics center shall be filed to and
accepted by the Customs directly under the GACC and reported to the General
Administration of Customs for examination and approval.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23018
|
The General Administration of Customs of the People's
Republic of China
|
Examination and approval of establishment of bonded
logistics centers (Class B)
|
None
|
Non-administrative licensing approval
|
Article 2 of Interim Measures
of the General Administration of Customs of the People's Republic of
China for the Administration of Bonded Logistics Centers (Class B) (Decree
of the General Administration of Customs No. 130, coming into force as of July
1, 2005): “The term "bonded logistics center (Class B) (hereinafter
referred to as logistics center)" refers to a concentrated customs
supervision place as approved by the Customs that is operated by a domestic
Chinese enterprise with legal person status and where many enterprises enter
to undertake the business operations of bonded warehousing and logistics”;
and its Article 9: “An application for the establishment of a logistics
center shall be filed to and accepted by the Customs directly under the GACC
and reported to the General Administration of Customs for examination and
approval.”
|
The Ministry of
Finance, the State Administration of Taxation and the State Administration of
Foreign Exchange
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23019
|
The General Administration of Customs of the People's
Republic of China
|
Establishment of bonded factories
|
None
|
Non-administrative licensing approval
|
Article 2 of the Administrative Measures of the Customs of
the People's Republic of China for Bonded Factories Engaging in Processing
Trade (the General Administration of Customs [88] SHZ No. 343, coming
into force as of May 1, 1988): “Bonded factories refer to those enterprises
which have been specially approved by the Customs to engage in the bonded processing
of goods produced exclusively for export (hereinafter referred to as bonded factories)”;
and its Article 5: “The processing entity having the above conditions submits
the “Application for the Bonded Factory Engaging in Processing Trade" and apply to the Customs.
After field investigation and approval by the Customs, the "Registration
Certificate for Bonded Factory Engaging in Processing Trade" is issued with
the stamp of the bonded factory engaging in processing trade thereon, and
then the bonded factory is allowed to conduct bonded processing.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
|
23020
|
The General Administration of Customs of the People's
Republic of China
|
Registration of bonded groups engaging in processing of
imported materials
|
None
|
Non-administrative licensing approval
|
Article 2 of the Administrative Measures of the Customs of the
People’s Republic of China for Bonded Groups Engaging in Processing of Imported
Materials (Decree of the General Administration of Customs No. 41, coming
into force as of February 10, 1993): “Bonded group engaging in processing of imported
materials refers to an enterprise union as approved by the General
Administration of Customs that is formed by several processing enterprises of
the same industry within Customs districts under the leadership of an
enterprise with import-export operation right, undertakes to continuously
process imported materials and pieces at different levels and through
multiple working procedures, and is entitled to have full amount of bond”;
and its Article 6: “The Customs will approve and issue the ‘Certificate of
Registration of Bonded Group Engaging in Processing of Imported Materials’ to
a bonded group in compliance with Customs supervision requirements after field
investigation and verification of the Customs.”
|
None
|
Enterprises
|
To be examined
and approved by the Customs directly under the GACC.
|
