Measures of the Customs of the People's Republic of China on the Supervision over the Goods Transited Between Customs Offices (Revised in 2017)
Measures of the Customs of the People's Republic of China on the Supervision over the Goods Transited Between Customs Offices (Revised in 2017)
Measures of the Customs of the People's Republic of China on the Supervision over the Goods Transited Between Customs Offices (Revised in 2017)
Order of the General Administration of Customs No.235
December 20, 2017
Chapter I General Provisions
Article 1 The Measures are enacted in accordance with the Customs Law of the People's Republic of China with a view to strengthening the supervision on the goods transited between customs offices and providing conveniences to the consignees and the consigners to go through customs formalities.
Article 2 The goods transited between customs offices are the goods under the supervision of the Customs. The Customs shall affix seals on the imported and exported goods transited between customs offices.
The Customs is not required to affix seals on goods that are transited between customs offices by inland and regional vessels or railways and whose commercial seals are intact.
The scope of imported and exported goods for which customs transit formalities may be undergone shall be determined and issued by the General Administration of Customs separately.
Article 3 The goods transited between customs offices shall be carried by a carrier who has been registered at the customs. The Customs shall limit the scope of routes for the transition between customs offices, and shall limit the time for the transportation of the goods, while the carrier shall carry the goods to the designated place as required by the Customs.
The Customs may, as needed in its work, send functionaries to escort the goods transited between customs offices. The consignee and consigner of the goods or their agents, and the carrier shall provide conveniences.
Article 4 A operation place under customs supervision approved by the Customs shall be established in the place of destination or the place of consignment where goods are transited between customs offices. The goods transited between customs offices shall be deposited, loaded, unloaded or inspected within the operation place under customs supervision. Where, under a particular circumstance, the goods need to be deposited, loaded, unloaded, or inspected outside the operation place under customs supervision, the party concerned shall apply to the Customs in advance, and the Customs shall supervise them in accordance with the relevant provisions.
Article 5 The Customs' inspection on the goods transited between customs offices shall be carried out by the customs at the place of destination or at the place of consignment. The customs at the place where the goods enter or depart from the territory may also, inspect or re-inspect the goods, if necessary.
Article 6 Without the Customs' approval, no one shall open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer the goods transited between customs offices or change the identification marks on such goods, use the goods for other purposes or dispose thereof by any other means.
Article 7 The consignee or consigner of the goods transited between customs offices or his agent may choose the formalities of transition between customs offices in any of the following three methods:
1. by declaring in advance at the customs at the place of destination or at the place of consignment;
2. by means of direct transition, that is, by directly filling out the declaration document of the goods transited between customs offices at the customs at the place where the goods enter the territory or at the place of consignment;
3. by means of transshipment, that is, the carrier inside the territory or his agent shall uniformly declare at the customs at the territory-transit place or at the place of consignment.
Article 8 The electronic data in the declaration of the goods transited between customs offices shall have the same legal binding effect as the written documents. The data wrongly filled or transmitted may be amended or cancelled in case it complies with the relevant provisions on management of amendment to and cancellation of declaration form for imports and exports. For the goods transited between customs offices that the Customs has decided to inspect, the contents in the declaration may not be amended or cancelled.
The List of Goods Carried by the Automobile Entering the Territory or the List of Goods Carried by the Automobile Departing from the Territory with respect to transportation by highway within Guangdong Province shall be regarded as a written document for the declaration in the transition between customs offices, and shall have the legal binding force.
Article 9 Where the means of transport or the driver needs to be changed during the transportation of the goods transited between customs offices due to traffic accidents or any other reason, the carrier or the driver shall notify the nearby customs; the nearby customs shall, having checked and approved the change, supervise the change and notify in writing the customs at the place where the goods enter the territory or at the place of destination, or, at the customs at the place where the goods depart from the territory or at the place of consignment.
Article 10 When the goods transited between customs offices incur any damage, deficiency or loss during the storage or transportation of them within the country, the carrier, the owner of the goods and the responsible person of the depository shall, except for force majeure, bear the responsibility of tax payment.
Chapter II Supervision over Imported Goods to Be Transited Between Customs Offices
Article 11 With respect to the goods transited between customs offices, the party concerned shall, within 14 days after the date when the conveyance is declared for entering the territory, go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory, and shall, within 14 days after the date when the goods are carried to the customs at the place of destination within the time period limited by the Customs, handle the formalities of customs declaration at the customs at the place of destination.
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Order of the General Administration of Customs No.235
December 20, 2017
Chapter I General Provisions
Article 1 The Measures are enacted in accordance with the Customs Law of the People's Republic of China with a view to strengthening the supervision on the goods transited between customs offices and providing conveniences to the consignees and the consigners to go through customs formalities.
Article 2 The goods transited between customs offices are the goods under the supervision of the Customs. The Customs shall affix seals on the imported and exported goods transited between customs offices.
The Customs is not required to affix seals on goods that are transited between customs offices by inland and regional vessels or railways and whose commercial seals are intact.
The scope of imported and exported goods for which customs transit formalities may be undergone shall be determined and issued by the General Administration of Customs separately.
Article 3 The goods transited between customs offices shall be carried by a carrier who has been registered at the customs. The Customs shall limit the scope of routes for the transition between customs offices, and shall limit the time for the transportation of the goods, while the carrier shall carry the goods to the designated place as required by the Customs.
The Customs may, as needed in its work, send functionaries to escort the goods transited between customs offices. The consignee and consigner of the goods or their agents, and the carrier shall provide conveniences.
Article 4 A operation place under customs supervision approved by the Customs shall be established in the place of destination or the place of consignment where goods are transited between customs offices. The goods transited between customs offices shall be deposited, loaded, unloaded or inspected within the operation place under customs supervision. Where, under a particular circumstance, the goods need to be deposited, loaded, unloaded, or inspected outside the operation place under customs supervision, the party concerned shall apply to the Customs in advance, and the Customs shall supervise them in accordance with the relevant provisions.
Article 5 The Customs' inspection on the goods transited between customs offices shall be carried out by the customs at the place of destination or at the place of consignment. The customs at the place where the goods enter or depart from the territory may also, inspect or re-inspect the goods, if necessary.
Article 6 Without the Customs' approval, no one shall open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer the goods transited between customs offices or change the identification marks on such goods, use the goods for other purposes or dispose thereof by any other means.
Article 7 The consignee or consigner of the goods transited between customs offices or his agent may choose the formalities of transition between customs offices in any of the following three methods:
1. by declaring in advance at the customs at the place of destination or at the place of consignment;
2. by means of direct transition, that is, by directly filling out the declaration document of the goods transited between customs offices at the customs at the place where the goods enter the territory or at the place of consignment;
3. by means of transshipment, that is, the carrier inside the territory or his agent shall uniformly declare at the customs at the territory-transit place or at the place of consignment.
Article 8 The electronic data in the declaration of the goods transited between customs offices shall have the same legal binding effect as the written documents. The data wrongly filled or transmitted may be amended or cancelled in case it complies with the relevant provisions on management of amendment to and cancellation of declaration form for imports and exports. For the goods transited between customs offices that the Customs has decided to inspect, the contents in the declaration may not be amended or cancelled.
The List of Goods Carried by the Automobile Entering the Territory or the List of Goods Carried by the Automobile Departing from the Territory with respect to transportation by highway within Guangdong Province shall be regarded as a written document for the declaration in the transition between customs offices, and shall have the legal binding force.
Article 9 Where the means of transport or the driver needs to be changed during the transportation of the goods transited between customs offices due to traffic accidents or any other reason, the carrier or the driver shall notify the nearby customs; the nearby customs shall, having checked and approved the change, supervise the change and notify in writing the customs at the place where the goods enter the territory or at the place of destination, or, at the customs at the place where the goods depart from the territory or at the place of consignment.
Article 10 When the goods transited between customs offices incur any damage, deficiency or loss during the storage or transportation of them within the country, the carrier, the owner of the goods and the responsible person of the depository shall, except for force majeure, bear the responsibility of tax payment.
Chapter II Supervision over Imported Goods to Be Transited Between Customs Offices
Article 11 With respect to the goods transited between customs offices, the party concerned shall, within 14 days after the date when the conveyance is declared for entering the territory, go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory, and shall, within 14 days after the date when the goods are carried to the customs at the place of destination within the time period limited by the Customs, handle the formalities of customs declaration at the customs at the place of destination.
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