Decision of the General Administration of Customs on Amending Certain Regulations
Decision of the General Administration of Customs on Amending Certain Regulations
Decision of the General Administration of Customs on Amending Certain Regulations
Order of the General Administration of the customs No. 198
November 26, 2010
The Decision of the General Administration of Customs on Amending Certain Regulations, which was adopted by the executive meeting of the General Administration of the customs on November 15, 2010, is hereby promulgated and shall come into effect as of the date of promulgation.
Director: Sheng Guangzu
Decision of the General Administration of Customs on Amending Certain Regulations
For the purpose of promoting law-based administration in an all-around manner, it is decided hereby to amend the following customs regulations:
Article 1 Relevant provisions of the following customs regulations shall be amended.
1. "Articles falling within categories 3, 4 and 5 under the Classification Table" prescribed in Paragraphs 1 and 2, Article 17 of the Measures of the Customs of the People's Republic of China for Supervision over Luggage and Articles Taken by Inward and Outward Passengers (Shu Ling No. 9) shall be amended to "articles falling within category 3 of the Classification Table".
2. Annexes 1 and 2 to the Provisions of the Customs of the People's Republic of China on Administration over Transit Passengers' Luggage and Articles (Shu Ling No. 25) shall be deleted.
"Articles falling within categories 3, 4 and 5 under the Classification Table of Luggage and Articles Taken by Inward and Outward Passengers (see Annex 1)" prescribed in Article 4 of the Provisions of the Customs of the People's Republic of China on Administration over Transit Passengers' Luggage and Articles (Shu Ling No. 25) shall be amended to "Articles falling within category 3 of the Classification Table of Passengers' Luggage and Articles".
That "no articles listed in the Table of the People's Republic of China for Articles Forbidden from Entry and Exit (see Annex 2) (noted) shall be taken" prescribed in Article 8 of the Provisions of the Customs of the People's Republic of China on Administration over Transit Passengers' Luggage and Articles (Shu Ling No. 25) shall be amended to "no articles listed in the Table of the People's Republic of China for Articles Forbidden from Entry and Exit shall be taken".
3. "Declaration list duplicate or special declaration vouchers handled and sealed by customs and then issued to passengers for keeping" prescribed in Article 6 of the Provisions of the Customs of the People's Republic of China on Entry and Exit Clearance of Passengers (Shu Ling No. 55) shall be amended to "special declaration vouchers handled and sealed by customs and then issued to passengers for keeping".
"Articles falling within categories 3, 4 and 5 of the Classification Table of Luggage and Articles Taken by Inward and Outward Passengers" prescribed in Article 8 of the Provisions of the Customs of the People's Republic of China on Entry and Exit Clearance of Passengers (Shu Ling No. 55) shall be amended to "Articles falling within categories 2 and 3 of the Classification Table of Passengers' Luggage and Articles".
4. "For articles brought by each frontier resident per day from frontier ports or border trade zones (points), import duties and tax thereon shall be exempted if the value thereof is below RMB 1000; tax shall be levied, in accordance with the Measures for Levy of Import Tax on Entry Passengers' Luggage and Articles and Individual Post Articles, on the part exceeding RMB 1000 and below RMB 5000; and import duties and tax shall be levied on the part exceeding RMB 5000 in accordance with the Customs Import Tariff of the People's Republic of China , and for this part, relevant formalities shall be gone through as import goods" prescribed in Article 5 of the Measures for Administration of Border Trade (Shu Ling No. 56) shall be amended to "for daily necessities (except for those included in the list of commodities imported through border trade not free of tax) imported by frontier residents through border trade, import duties and tax thereon shall be exempted if the daily per capita value is below RMB 8000. Import duties and tax shall be levied on the part exceeding RMB 8000 in accordance with provisions."
5. "Or pay import tax to the customs in accordance with the Measures for Levy of Tax on Luggage and Articles Taken by Entry Passengers and Individual Post Articles" prescribed in Article 7 of the Provisions of the Customs of the People's Republic of China on Administration of Luggage and Articles Taken by Passengers with Chinese Nationality shall be amended to "or pay import tax to the customs in accordance with relevant provisions".
6. Article 8 of the Implementing Measures of the Customs of the People's Republic of China on Implementation of the Tentative Measures for Exemption of Import Tax from Poverty and Charity Donations (Shu Ling No. 90) shall be deleted.
7. "Legal persons or other organizations" prescribed in Article 12 of the Measures of the Customs of the People's Republic of China on Handling of Overdue Import Goods Undeclared, Entry Goods Unloaded by Mistakes or Over-unloaded and Import Goods Waived (Shu Ling No. 91) shall be amended to "legal persons, other organizations or individuals".
8. "Smuggling offence investigation organs of the customs and customs investigation departments" prescribed in Article 6 and 12 of the Tentative Measures of the Customs of the People's Republic of China for Calculation of Tax Evasion by Goods and Articles Suspected of Smuggling (Shu Ling No. 97) shall be amended to "relevant departments of the customs".
9. "These Provisions are applicable to goods under the Arrangement imported from Hong Kong (see the Import & Export Tariffs of the People's Republic of China for the list of products), but except for goods imported in form of processing trade" prescribed in Article 2 of the Provisions of the Customs of the People's Republic of China on Implementation of the Rules on Places of Origin of Goods Trade under the Closer Economic Partnership Agreement between Hong Kong and the Mainland (Shu Ling No.
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