Innovative Policies and Preferential Measures Made by China Customs （SJF  No. 172）
03 03, 2015 Source: General Administration of Customs of the People’s Republic of China
Notice of General Administration of Customs of the People’s Republic of China on Relevant Work Concerning Replication and Popularization of Customs Supervision Innovation System in China (Shanghai) Pilot Free Trade Zone
(I) Customs clearance after goods transportation into zone”
“Customs clearance after goods transportation into zone” refers to an operation mode under which, in terms of entry of overseas goods into the zone in special areas under customs supervision (hereinafter referred to as special supervision areas), enterprises in the zone registered at customs are allowed to make brief declaration to the customs by presenting shipping order of overseas goods and other information, deal with formalities for goods delivery at port and goods transportation into the zone, go through formal customs declaration procedure for overseas goods within prescribed time limit, and the customs shall make effective supervision through risk analysis by relying on Information Auxiliary Management System in Special Customs Supervision Area (hereinafter referred to as Auxiliary System).
“Self-transportation in the zone” refers to the operation mode under which enterprise in the zone registered at customs can transport goods between different special supervision areas and bonded logistics centers by using vehicles not under customs’ supervision.
(III) Work order-based cancellation after verification
“Work order-based cancellation after verification” refers to a kind of cancellation after verification mode under which, the customs makes Internet connection with manufacturing enterprises which implement ERP system (enterprise resource planning system), through real-time acquisition of enterprise’s work order data on actual material input each time and enterprise’s declaration data on goods which are conveyed into and out of warehouse, the customs makes quantitative, dynamic supervision of enterprise’s production, in order to achieve automatic comparison between customs inventory data and enterprise’s actual inventory data.
(IV) Bonded display and trading
“Bonded display and trading” refers to the business activities of bonded display and trading carried out in or outside special supervision areas by enterprises in these zones registered at customs.
(V) Overseas and domestic maintenance
“Overseas and domestic maintenance” refers to the business activities that enterprises in the zone repair overseas and domestic goods which need to be repaired and transport them back outside the territory of China or the zone.
(VI) Bonded delivery of futures
“Bonded delivery of futures” refers to a kind of sales mode under which the goods under bonded supervision in special supervision areas are regarded as subject matter of futures delivery.
(VII) Finance leasing
“Finance leasing” refers to that enterprises in the zone which comply with conditions carry out financing leasing business, and enterprises accepting leases outside the zone pay customs duties and value-added taxes in installments on goods under finance leasing based on each rental identified by the customs.
(VIII) Transportation of goods in batches in and out of zone, make centralized declaration
“Transportation of goods in batches in and out of zone, make centralized declaration” refers to a customs clearance mode under which enterprises in special supervision areas and enterprises outside the zone in China, if they are allowed to convey goods into and out of the zone in batches, can go through the formalities for conveying goods into and out of the zone by presenting the verification and release permit, and then make centralized declaration procedures by presenting filing list or customs declaration within a prescribed period, and the customs shall make supervision by relying on Auxiliary System.
(IX) Simplify paperless customs clearance attached documents
“Simplify the paperless customs clearance of the attached documents” refers to the cancellation of some attached documents for filing list for goods which are conveyed into or out of territory or the zone, in order to simplify formalities for customs clearance for entry into and exit from the zone.
(X) Simplify and unify filing list for goods entry into and exit from the zone
“Simplify and unify filing list for goods entry into and exit from the zone” refers to the simplification and unification of declaration items in filing form format in special supervision areas into 30 declaration items.
(XI) Selective tax collection on goods which are domestically sold
“Selective tax collection on goods which are domestically sold” refers to that, as for the goods which are manufactured and processed by enterprises in the zone and sold to domestic market through line two, enterprises can choose to pay import duties according to corresponding imported materials or actual state of goods.
(XII) Centralized summary of tax payment
“Centralized summary of tax payment” refers to a collection and administration mode under which, as for those import and export taxpayers who are examined to comply with conditions, the customs can make a centralized summary and collection of taxes arising from several times of import and export within a certain period.
(XIII) Logistics enterprise networking supervision
“Warehousing business networking supervision” refers to a supervision mode under which the customs implements “system networking, storage location management and real-time check” of warehousing enterprises which use WMS system (computer warehouse management system), in order to achieve real-time control and make dynamic verification of goods’ entry, exit, transfer and storage.
(XIV) Intelligent inspection and release at customs pass
“Intelligent inspection and release at customs pass” refers to upgrade and transformation of customs pass facilities at special supervision areas and bonded supervision places, and achievement of intelligent management such as automatic comparison of vehicles, automatic judgment, automatic inspection and release, etc.
(XV) Business coordinator
Pilot enterprises appoint senior management personnel responsible for customs affairs to be contact persons to take charge of daily contact with customs coordinators, communication and coordination with the customs with regard to cooperation; the customs shall appoint special persons to act as coordinators to organize various activities in a bid to inform pilot enterprises of various policies and regulations, timely answer enterprises’ inquiry, closely conduct daily communication with enterprises, listen to and feed back enterprises’ appeals, put forward reasonable suggestions, and help enterprises enhance their management level.
(XVI) Customs’ AEO mutual recognition
Class AA enterprises in the zone can enjoy AEO mutual recognition results signed by Chinese customs and other countries and regions, and enjoy corresponding measures for convenience of customs clearance.
(XVII) Enterprise registration reform
Cancel administrative licensing for registration of customs declaration enterprises and double-identity enterprises in the zone, implement registration filing; for class AA and class A customs declaration enterprises and double-identity enterprises in the zone, filing in branches for cross-customs declaration is cancelled, these enterprises can carry out declaration business in ports in Chinese territory or at the places of centralized supervision businesses of the customs; the enterprises which are authorized to deal with customs business are suitable for Class A management issues.
(XVIII) Enterprise credit information disclosure
The customs periodically compiles and publishes the directory of credit information disclosure of enterprises within the zone. The disclosure directory mainly includes enterprise registration and other basic information, information on enterprise credit classification at customs, examination of qualification of enterprises which convey goods under custom supervision, enterprises which offer import and export express delivery service, bonded warehouses and other enterprises which are related with customs’ supervision, information on violation of laws and regulations of enterprises and other relevant responsible persons confirmed based on Written Decision of Administrative Penalty, Written Decision of No Penalty issued by the customs, and Written Decision of Nol Pros issued by procuratorate, legally effective judgment issued by court.
(XIX) Enterprise access “single window”
Through the Internet platform, investors submit the relevant registration application information, various government departments (including industry and commerce, taxation, quality monitoring, business, customs, etc.) accept and handle the relevant registration applied by investors, the disposal results will be fed back to investors’ enterprise registration mode through the platform.
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