Revision to Customs Declaration Forms

Transcription

1 Revision to Customs Declaration s

2 Main Revisions to the Customs Declaration Instructions On 21 June 2018, the General Administration of Customs ( GAC ) released the <Announcement of the People's Republic of China Customs on Revisions to the Instructions of Import/Export Declaration s> (GAC Announcement [2018] No.60). According to the announcement, the revised version of the <Instructions of the Import/Export Declaration s of the People's Republic of China Customs> will be effective from 1 August 2018, and the revision mainly covers the following: New Items Overseas Place of Cargo Storage Port of Departure Port of Entry/Exit Check box for Self-declaration and Selfpayment Before Revision Port of Import/Export Port of Loading/Destination Revised Items After Revision Domestic In-charge Customs Port of Entry/Exit Port of Transit/Port of Destination and Document No. Revised Instructions Pre-entry No. Declaration No. Domestic Registration No. Type of Consumption Entity/Production and Sales Entity Type of Tax Levy or Exemption Type of Package Shipping Marks and Remarks Item No. Name and Specifications of Commodity Domestic Destination/ Domestic Place of Origin, etc. In addition, following the merger of the China Inspection and Quarantine Bureau ( CIQ ) with Customs, some of the customs declaration/clearance reference numbers/parameters (e.g. location references, mode of transport references, etc.) have been adjusted accordingly as well. For details, please refer to the GAC official Chinese site (Homepage > Online Services > Information Search > Customs Clearance Parameters > Search and Download of Customs Clearance Parameters upon the Merge of Customs and CIQ). 2

3 Main Revisions to the Customs Declaration at GAC also released the <Announcement on the Revision of the at of the Import/Export Declaration s and Inbound/Outbound Registration s> (GAC Announcement [2018] No.61). According to the announcement, the revised version of import/export declaration forms and inbound/outbound registration forms will also be effective from 1 August 2018, and the revisions mainly include the following: Declaration Documents New Items 1 Before Revision Revised Items After Revision Deleted Items Changed Position Import Declaration Overseas Place of Cargo Storage Port of Departure Port of Entry Final Destination Country/Region Check box for Selfdeclaration and Self-payment Port of Import Port of Loading Domestic Consignee In-charge Customs Port of Entry Port of Transit Domestic Destination Export Declaration Overseas Consignee Port of Exit Country/Region of Origin Check box for Selfdeclaration and Self-payment Port of Export Domestic In-charge Customs Port of Exit Domestic Place of Source Inbound Registration Overseas Contract No. Type of Package Place of Cargo Storage Port of Departure Port of Transit Port of Entry Final Destination Country/Region Check box for Selfdeclaration and Self-payment Port of Inbound Domestic Consignee In-charge Customs of Entry Port Domestic Destination Outbound Registration Overseas Consignee Contract No. Port of Destination Port of Exit Country/Region of Origin Type of Package Self-declaration and Selfpayment Port of Outbound Domestic In-charge Customs of Exit Port Domestic Place of Source 1 Self-declaration and Self-Assessment will be printed under the commodity information column in the form. 3

4 Observations The main aims of the announcements on the revisions to the format and instructions of the declaration forms include the following aspects: Revising the description and wording of the instructions for certain declaration items; Summarising various recent announcements related to declaration forms format and instructions; Revising the instructions for some declaration items related to both CIQ and Customs; and Requiring the declaration of additional information related to the movement of goods, etc. Companies should pay attention to the following: Instructions for New Items: Overseas : Overseas Consignee refers to the buyer who signs and implements the contract of China export trade, or the consignee designated in the contract. Overseas refers to the seller who signs and implements the contract of China import trade. The name of the Overseas is generally in English. For AEO enterprises in countries/regions with AEO mutual recognition with China, the AEO reference number should be completed in the Overseas No. box. For other cases, the Overseas No. could be left blank. Place of Cargo Storage: This refers to the place or location where the inbound goods are stored, including customs supervision workplaces, distribution warehouses, designated processing plants, quarantine areas, companies own warehouses, etc. Port of Departure: This refers to the first overseas port for loading the China imported goods before arrival in China based on the <Codes of Ports>. If the port is not listed in the <Codes of Ports>, the column should be completed with the name and code of the corresponding country or as a Non-listed Special Supervision Area. If there is no inbound physical goods, the column shall be completed as Domestic China and its related code. 4

5 Port of Entry/Exit: This includes ports, wharves, airports, freight cargo channels, border ports, train stations, vehicle loading/unloading points, vehicle inspection areas, land ports, customs special supervision areas located at ports, etc. The column should be completed with the name and code of the corresponding domestic port according to the <Codes of Domestic Ports> stipulated by Customs. Details as follows: Mode Declaration of Port of Entry Declaration of Port of Exit General Goods Entry/Exit Multimodal Cross-border Transit Goods Entry/Exit from Customs Special Supervision Areas or Bonded Supervision Areas The first domestic port for goods unloading from cross-border transportation means The final domestic port for goods unloading The first domestic port for the goods entry Customs special supervision areas or bonded supervision areas The first domestic port for the goods exit via cross-border transportation means The first domestic port for the goods exit The first domestic port for the goods exit Customs special supervision areas or bonded supervision areas No Physical Entry/Exit The city where the goods located The city where the goods located Self-declaration and Self-assessment: Import/export entities implementing selfdeclaration and self-assessment would now need to complete this item with Yes. Other entities should complete this item as No. Revisions arising from the Merger of China Customs and CIQ Unified Social Credit Code as the default Enterprise Code Based on the revised instructions, items such as Domestic, Consumption Unit/Production and Sales Unit,, etc. should be completed based on the Unified Social Credit Code of the company. Revision to Commodity Codes A 13-digit commodity code instead of the prevailing 10-digit code would need to be completed. The first 10 digits continues to be the HS code determined based on the China Customs Import/Export Tariff Schedules. The last 3 digits are CIQ inspection and quarantine codes. Certain filling instructions related to items applicable to processing trade enterprises were deleted, including: - Domestic, Consumption Unit/Production and Sales Unit for import/export under processing trade handbook; - Handbook Item No. for import/export under processing trade handbook; - Version of Unit of Consumption for finished goods, Commodity No. for materials and finished goods under processing trade handbook. 5

6 Refine declaration requirements for Domestic Destination/Domestic Place of Sourcing In addition to the requirements of completing the name and code of the domestic administrative region in accordance with the <Domestic Region Code Table> specified by Customs, the name and code of the county level administrative regions corresponding to the domestic destinations should also be declared based on the <Administrative Region Code Table of People s Republic of China>. Where county level administrative district is not available, it is also acceptable to fill in the name and code of the municipal level administrative district. Refine declaration requirements for packaging type All packaging materials of the imported and exported goods should be declared according to the new instructions, including the transportation packaging and other packaging. packaging refer to those packaging items listed in the waybill. Other packaging includes all kinds of packaging of the goods, as well as plant based buffer packaging materials, etc. Refine declaration requirement for Shipping Marks and Remarks For Temporarily Import and Export Goods (2600) and Exhibits (2700), information such as the applicable category for temporary import/export 2, the date of re-import/re-export, the No. of the <Verification and Confirmation of Temporarily Import and Export Goods > (if available), and the No. of Customs receipt of the <Application for Extension of Temporarily Import and Export Goods> (if applicable) should be declared. Declaration of goods inspected at the time of inbound registration into customs special supervision areas, declaration of the usage/components for certain special chemicals and biological products, declaration for special products and special trade modes 3, as well as declaration of container information, have been clarified in the announcements. 2 Article 3, paragraph 1 of <Administrative Measures of Customs of the People's Republic of China for Temporarily Import or Export Goods> (GAC Order No.233) 3 For example, Military / Military Equipment, Pressure Vessel, Complete Set of Equipment, Food Additives, Used Mechanical and Electrical Products, Finished Goods Return and Replacement, Direct Return, ATA Carnet, Repair Articles, Bonded Warehouses / Overseas Entry, etc. In order to avoid any impact on customs clearance due to incomplete or incorrect declaration information, companies should work closely with overseas suppliers/buyers, forwarders and broker companies before the implementation of the new regulations on 1 August 2018 to timely obtain the new or updated information requirements. Furthermore, companies using automation for documents generation, EDI or even automated customs declarations may need to also work with IT and/or other automation service providers to update the new information requirements. For more details on the revisions to the customs declaration forms, or any related assistance required, please feel free to reach out to us. 6

7 Contacts For further assistance, please contact s Customs and International Trade Services: North Susan Ju Partner +86 (10) susan.ju@cn.pwc.com Central Frank Wu Partner +86 (21) frank.j.wu@cn.pwc.com South Derek Lee Partner +86 (755) derek.wc.lee@cn.pwc.com For more information, please also visit: Customs and Worldtrade in China is complex, but with the right approach it is manageable. A planned and structured approach results in cost savings, higher levels of compliance and fewer unwanted surprises during an audit. PricewaterhouseCoopers specialists within our Greater China customs and international trade practice provide a wide range of advice and services related to creating value, ensuring compliance, and managing risk in relation to the movement of goods into and out of China. Worldtrade Management Services (WMS) is the global customs and international trade consulting practice of. WMS has been in Asia since 1992 and is a regionally integrated team of full time specialists operating in every major trading location. Our team is a blend of Asian nationals and expatriates with a variety of backgrounds, including ex-senior government officials, customs officers, international trade lawyers, accountants, and specialists from the private sector who have experience in logistics, customs and international trade. With close to 2,700 tax professionals and over 170 tax partners across Hong Kong, Macau, Singapore, Taiwan and 22 cities in Mainland China, s Tax and Business Service Team provides a full range of tax advisory and compliance services in the region. Leveraging on a strong international network, our dedicated China Tax and Business Service Team is striving to offer technically robust, industry specific, pragmatic and seamless solutions to our clients on their tax and business issues locally. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors Worldtrade Management Services (Shanghai) Co., Ltd. All rights reserved. refers to the network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. CN C1