【文 号】总署公告〔2014〕56号 【发文机关】海关总署
"bilingual Customs Regulations about the Cross-border E-commerce"
Declaration No. 56 on Cross-border E-commerce Goods Supervision by General Administration of Customs of the People's Republic of China
Type : Customs Regulations
Content: Supervision of imported & Exported Goods
No.: GACC Declaration No. 56
Issued By: General Administration of Customs of the People’s Republic of China
Date of Issuance: July 23, 2014
Validity Date: On and after August 1st, 2014
In order to better supervise the imported or exported cargoes and goods in cross-border e-commerce trade (hereinafter referred as e-commerce) and promote the health growth of e-commerce, GACC hereby makes the following declaration on cross-border e-commerce cargoes and goods supervision:
(1)E-commerce enterprises or individual, conducting cross-border transaction for imported or exported cargoes and goods through e-commerce site approved by and connected with the customs, shall be under the supervision of GACC in accordance with this declaration.
(2)E-commerce enterprises shall submit the Declaration List of Cargoes for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Cargoes, see Appendix 1 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval & Collective Declaration”; individual shall submit Declaration List of Articles for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Articles, see Appendix 2 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval”.
The Declaration List of Cargoes, Declaration List of Articles and Customs Declaration for imports and Exports have the same legal force.
(3)Operators at the customs supervision organs shall handle the filing procedures for conducting e-commerce business such as storage of imported or exported cargoes and goods through e-commerce trade. Otherwise, the operators must not conduct e-commerce business. (欢迎您外贸知识法规请点击浏览中国进出口网)
(4)E-commerce enterprises or individuals, payment companies, operators at the customs supervision organs as well logistics companies shall submit the transaction, payment, storage and logistics data to the e-commerce declaration administration platform through e-commerce declaration service platform in accordance with relevant regulations.
2.Corporate Registration and Filing Management
(5) when it is necessary for e-commerce business enterprise to handle the customs declaration, the relevant party shall be registered at the customs in accordance with the relevant provisions of the customs registration management for declaration units. If these companies need to change or cancel registration information, they shall be handled in accordance with the relevant provisions of the registration management.
(6) The operator of customs supervision area of e-commerce business shall establish perfect electronic warehouse management system and deliver warehouse management accounts data to customs networking via e-commerce clearance service platform; E-commerce trading platform shall deliver electronic records data to customs networking via e-commerce clearance service platform; E-commerce enterprises, payment companies, logistics enterprises shall deliver raw data of entry and exit goods and articles to customs networking via e-commerce clearance service platform.
(7) E-commerce enterprise shall in advance be registered at the customs in terms of imported and exported goods and items` information, which shall include customs-recognized 10-digit HS code and 8-digit tariff code.
3．Customs Management of E-commerce Export and import Goods and Articles
(8) E-commerce enterprises or individuals, payment and logistics enterprises shall respectively submit information of orders, payments and logistics to the customs before the declaration of goods and articles in E- commerce import and export.
(9) E-commerce enterprise or its agent shall complete the customs clearance formalities within 14 days after the declaration of means of transport and 24 hours prior before the loading when the goods arrive in customs supervision areas of e-commerce, all these are according to the order payment, logistics and other information which has been sent to the customs. Individual inbound or outbound articles should be truthfully fills in the list of items by himself or his agent and complete the customs clearance formalities by ticket of each.
In addition to the special circumstances, the cargo list, the list of goods, the import and export goods customs declaration should be taken to declaration paperless.
(10) The electronic commerce enterprise or its agent shall declare the clearance of the goods list of last month on the basis of the same content on the listing head before 10th each month (if it is legal holiday during the month, will be automatically postponed to the following the first working day, collective clearance list of December should be completed before the last working day during the month.):the same business unit, the same mode of transportation, the same delivery country and arrival country, the same ports, the same 10 customs commodity code, the same unit of measurement of declaration, the same legal measurement units, the same monetary rules of merge, the declaration should be offered respectively according to the import and export goods customs declaration formed by the sort of import or export.
If E-commerce enterprise or its agent fails to collect the list of goods needed to offer the declaration to the customs, the customs will no longer accept the relevant enterprises which would need the e-commerce inbound and outbound goods customs declaration formalities in the way of cargo list check and collective declaration way, until the related collective declaration work is accomplished.
(11) E-commerce enterprises who needs the declaration formalities by the way of the list of goods shall be in accordance with the relevant provisions of the general import and export goods tax formalities, and submit the relevant certificates; It is needed not the formalities related to free tax or to submit certificates when enterprises declare to the customs in collective form of the import and export goods customs declaration. (欢迎您外贸知识法规请点击浏览中国进出口网)
For individual who needs the declaration formalities in the item listing way, their tax exemption formalities should be completed in accordance with the relevant provisions of the export and import personal postal articles levy, it is needed to submit the approval documents of the relevant department if the items under the customs control.
(12) If the E-commerce enterprises or individuals have need to modify or cancel the cargo list, the list of items that should refer to the current customs import and export goods declaration form. After modification of the list of goods or cancellation, the corresponding "import and export goods declaration form" should be accordingly modified or canceled.
(13) The date of import and export on the import and export goods declaration list should be the date when the customs accepts the declaration forms of import and export goods.
(14) After release of E-commerce of export and import goods and articles, E-commerce enterprise should be still under the follow-up supervision of customs according to the relevant provisions.
4.The monitoring of e-commerce import&export goods and articles logistics
(15)The inspection and release of the e-commerce import&export goods and articles should be done within the customs surveillance area.
(16)The customs supervision site operator should manage the e-commerce import&export goods and articles through the established electronic storage management system. Every month before 10th (when the 10th is national statutory holiday, it will be postponed to the following first workday), the operator should transmit the total lists and the detail lists of the e-commerce goods and articles pass in and out the customs surveillance area to Customs.
(17)The Customs in accordance with the customs regulations carry out the risk control and inspection upon the e-commerce import&export goods and articles. During the inspection, the e-commerce enterprises, individuals and the customs supervision site operator should facilitate the action according to the current Customs import&export goods inspection regulations and other relevant provisions, and the e-commerce enterprises or the individuals shall attend or entrust others to cooperate with the customs inspection.
once the suspected violations or smuggling are found, the e-commerce enterprise, logistics companies and the customs supervision site operator should take the initiative to report to the Customs. (欢迎您外贸知识法规请点击浏览中国进出口网)
(18)The e-commerce import&export goods and articles which need to be transferred to other customs supervision sites for inspection and release shall go through procedures according to the current provisions on the relevant provisions of the goods transition between customs offices.
(19) China customs implements e-commerce statistics according to customs declaration for imports and exports and inventory.
(20) The meanings of terms in this notice:
E-Commerce Enterprise means domestic enterprises which develop e-commerce business of cross-border trade through building them by itself or using e-commerce transaction platform of the the third party, or provide the cross-border trade and e-commerce platform of the third party for transaction services.
Individual means domestic residents.
E-Commerce Transaction Platform means the platform for e-commerce inbound and outbound goods of cross-border trade and articles which can be traded, paid, distributed ,approved by China customs and connected with the Internet of China customs.
E-Commerce Customs Clearance Services Platform means the platform which is built by the electronic port for data exchange and information sharing among enterprises, customs, and relevant administrative departments.
E-Commerce Customs Clearance Management Platform means the platform which is built by China customs for the transaction, storage, logistics, and customs clearance of cross-border trade of e-commerce supervised and enforced by law electronically.
(21)Except as otherwise herein provided, areas under special customs supervision and bonded areas under supervision supervise the goods and articles of cross-border trade e-commerce according to the provisions of this notice.
This notice shall be applied form August 1th, 2014 on, and matters not mentioned herein shall be .dealt with according to current rules of China customs.
Notice is hereby given. (欢迎您外贸知识法规请点击浏览中国进出口网)
General Administration of Customs
July 23rd, 2014（由中国进出口网翻译）