|
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.
|
