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Customs supervision of bonded warehouses

by:VIPUTRANS     2020-09-03
According to my country's current customs laws and regulations:

1. Bonded warehouses should have a dedicated person responsible for the goods stored in the warehouse, and require that a list of the receipt, payment, and storage of the goods stored in the previous month be submitted to the local customs for verification within the first five days of each month.

2. The stored goods are not allowed to be processed in the bonded warehouse. If there is a need to change the packaging or add a mark, it must be carried out under the supervision of the customs.

3. When the customs deems it necessary, it can work with the manager of the bonded warehouse to lock it together, that is, implement the interlocking system. The customs can send personnel into the warehouse at any time to check the storage conditions of the goods and the relevant account books, and if necessary, send personnel to the warehouse for supervision.

4. When bonded goods enter the customs at the location where the bonded warehouse is located, the owner or his agent (if the owner entrusts the bonded warehouse to handle it, the bonded warehouse manager will fill in three copies of the imported goods declaration form and affix the 'bonded warehouse goods' seal. It should also be noted that the goods are stored in a bonded warehouse and declared to the customs. After customs inspection and release, one copy will be kept by the customs and the second copy will be delivered to the bonded warehouse with the goods. The manager of the bonded warehouse shall sign for the above-mentioned customs declaration form as soon as the goods are in the warehouse.

5. The owner of the goods imported at other ports other than the location of the bonded warehouse shall go through the re-export procedures in accordance with the customs regulations on re-export goods. After the goods arrive, go through the storage procedures according to the above regulations.

6. When the bonded goods are re-exported, the owner or his agent shall fill out the export goods declaration form in triplicate and submit the declaration form signed by the customs at the time of import, and go through the re-export procedures with the local customs, and the customs shall verify and verify After the goods are matched, sign and print, one copy is kept, one is returned, and one copy is brought with the goods to the customs to release the goods out of China.

7. For bonded goods stored in bonded warehouses to be sold on the domestic market, the owner or his agent must declare to the customs in advance, submit the import goods license, import goods declaration form and other documents required by the customs, and pay customs duties and products After the (value-added) tax or unified industrial and commercial tax, the customs shall approve and sign for release. The bonded warehouse shall deliver goods with customs approval documents and cancel the original import goods declaration form.

8. The customs exempts customs duties and product (value-added) tax or industrial and commercial consolidated tax for the bonded oil and spare parts used for domestic and foreign ships on international voyages and the bonded spare parts used for duty-free maintenance of related foreign products within the bonded period.

9. For goods withdrawn from bonded warehouses engaged in processing with supplied materials and materials, the owner of the goods shall submit the approval documents, contracts and other relevant documents to the customs for filing and registration in advance, and fill out special customs declaration forms for processing with supplied materials and materials. The 'Bonded Warehouse Material Picking Approval Form' is in triplicate, one is kept by the approved customs, one is kept by the picker, and the other is delivered to the owner after the customs signs and seals the release stamp. The warehouse manager shall deliver the relevant goods on the basis of the material requisition approval form signed by the customs and go through the verification procedures with the customs.

10. The customs shall manage the imported goods extracted for processing with incoming materials and processing according to the regulations on processing with incoming materials and processing with incoming materials, and determine tax exemption or supplementary tax according to the actual processing and export situation.

11. The storage period of goods in the bonded warehouse is one year. If due to special circumstances, an extension can be applied to the customs, but the extension period shall not exceed one year. If the bonded goods are neither exported nor converted into imports after the expiration of the storage period, the customs shall sell the goods, and the proceeds shall be processed in accordance with Article 21 of the Customs Law of the People’s Republic of China, that is, the proceeds shall be deducted from transportation, loading and unloading, and storage. After waiting for the fees and taxes, if there is a balance, it shall be refunded upon the application of the consignee within one year from the date of sale of the goods.

12. Except for force majeure, the shortage of goods stored in bonded warehouses during the storage period shall be the responsibility of the bonded warehouse manager to pay taxes, and the customs shall deal with them in accordance with relevant regulations. If a bonded warehouse manager violates the above-mentioned customs regulations, it shall be dealt with in accordance with the relevant regulations of the Customs Law of the People's Republic of China. In view of the special nature of bonded warehouses, the customs supervises and manages the bonded warehouses and the bonded goods stored on behalf of the country, and performs administrative management functions; the operators of the bonded warehouses specifically operate and manage the services of bonded goods, which can be said to be the joint management of the bonded warehouses by the customs and the operators. .

Operators must rely on the customs to manage the bonded warehouses, so they must cooperate fully. The operators of bonded warehouses must strictly implement customs laws and regulations. The reports required by the customs should be submitted in time. The account books to be inspected by the customs must be complete and correct. Report to the customs in a timely manner and request processing to facilitate customs supervision. Under this premise, the customs strives to simplify procedures, provide convenience, and jointly manage the bonded warehouses so as to give full play to the advantages of bonded warehouses and serve the development of foreign economy and trade.
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