"Recently, the General Administration of Customs issued the Decision of the General Administration of Customs on Amending Some Regulations (Decree No. 263 of the General Administration of Customs). The "Regulations of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein" (issued by Decree No. 105 of the General Administration of Customs and amended in accordance with Decree No. 198, No. 227, No. 235, and No. 240 of the General Administration of Customs) have been amended.
In order to facilitate your study, I will compare the contents of this amendment article by article for the reference of enterprises in need.
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1 Article 5 of the "following goods can be deposited in bonded warehouses with the approval of the Customs" was amended to "the following bonded goods and other goods that have not completed customs procedures can be deposited in bonded warehouses".
Before amendment
Before amendment
Article 5 The following goods can be deposited in bonded warehouses with the approval of the Customs:
(a) imported goods for processing trade;
(ii) Re-export goods;
(C) supply of oil, materials and spare parts for the maintenance of ships and aircraft on international voyages;
(D) for the repair of foreign products imported consignment of spare parts;
(v) Foreign temporary storage of goods;
(vi) General trade goods for which customs formalities have not been completed;
(vii) Other goods without customs formalities approved by the Customs.
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Amended
Article 5? The following bonded goods and other goods for which customs formalities have not been completed can be deposited in bonded warehouses:
(A) processing trade imported goods;?
(B) re-export goods;?
(C) the supply of international navigation ships and aircraft oil, materials and spare parts for maintenance;?
(D) for the repair of foreign products imported consignment of spare parts;?
(E) foreign temporary storage of goods;?
(F) General trade goods without customs formalities;
(vii) Other goods without customs formalities approved by the Customs.
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2 will be Article 8, paragraph 1 amended to read: "(a) to obtain the qualification of the main business".
Before amendment?
Article 8 An enterprise operating a bonded warehouse shall have the following conditions:
(A) registered by the administration for industry and commerce, with enterprise legal personality;
(B) has a business place specialising in the storage of bonded goods.
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Amended
Article 8? Enterprises operating bonded warehouses shall have the following conditions:
(A) to obtain the qualification of the main business;?
(B) with special storage of bonded goods business premises.
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3 Delete ", receive customs training" from Article 15.
Before amendment
Article 15 The person in charge of the bonded warehouse operating enterprise and the management personnel of the bonded warehouse shall be familiar with the relevant laws and regulations of the Customs, comply with the provisions of the Customs supervision, and receive training from the Customs.
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After amendment
Article 15? The person in charge of the bonded warehouse operation enterprise and the bonded warehouse management personnel shall be familiar with the relevant laws and regulations of the Customs and abide by the provisions of the Customs supervision.
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4 will be amended to Article XVII: "bonded warehouse operating enterprise name, the main type and the name of the bonded warehouse and other matters change, the bonded warehouse operating enterprise shall, from the date of the change of the above matters within 30 days, to the competent Customs for the change.
"Bonded warehouse to change the address, storage area (volume) and other matters, bonded warehouse operators should be in advance to the competent Customs application for change, and change procedures.
"Bonded warehouse to change the type of warehouse, in accordance with the provisions of Chapter II of the establishment of bonded warehouses for the relevant provisions. The Customs shall cancel the registration before the change and recover the original Certificate of Registration of Bonded Warehouse."
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Before Amendment
Article 17 If a bonded warehouse operator needs to change its enterprise name, organisational form, legal representative and other matters, it shall submit a written report to the Customs directly under it prior to the change, stating the matters, reasons for the change and the time of the change; after the change, the Customs shall re-examine it in accordance with the provisions of Article 8 of the present Provisions.
Bonded warehouses need to change the name, address, storage area (volume) and other matters, the competent Customs accept the application of enterprises, reported to the Customs directly under the approval.
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Modified
Article 17 If the name of the bonded warehouse operator, the type of subject and the name of the bonded warehouse and other matters change, the bonded warehouse operator shall, within 30 days from the date of the change of the above matters, apply for the change procedures to the competent Customs.
Bonded warehouse to change the address, storage area (volume) and other matters, bonded warehouse operators should be in advance to the competent Customs application for change, and change procedures.
Bonded warehouse to change the type of warehouse, in accordance with the provisions of Chapter II of the establishment of bonded warehouses for the relevant provisions. Customs shall cancel the registration before the change and recover the original "Bonded Warehouse Registration Certificate".
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5 will be Article 23 of the "approved by the Customs can be handled out of the warehouse, the Customs in accordance with the corresponding provisions of the management and inspection and release" amended to "approved by the Customs can handle the relevant customs procedures. Article 23, paragraph 2, amended to read: (b) transported to the territory of the Customs special supervision areas or bonded supervision sites to continue to implement bonded supervision;". Add a paragraph as paragraph 2: "bonded warehousing of goods has been completed customs formalities, the consignee or consignor shall be lifted out of the bonded warehouse within the time limit specified by the Customs. Under special circumstances, with the consent of the Customs can be postponed lifting off."
Before amendment
Article 23 The bonded warehoused goods in the following circumstances, with the approval of the Customs may go through the procedures of leaving the warehouse, and the Customs shall manage and inspect and release the goods in accordance with the corresponding provisions:
(A) transported outside the country;
(B) transported to the territory of the bonded area, export processing zones or transferred to other bonded warehouse to continue to implement bonded supervision;
(C) converted to processing trade imports;
(D) transferred to the domestic market sales;
(E) Customs regulations in other cases.
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Amended
Article 23? The following circumstances of bonded warehousing goods, approved by the Customs may apply for the relevant customs procedures:
(A) transported abroad;?
(B) transported to the territory of the Customs special supervision areas or bonded supervision sites to continue to implement bonded supervision;?
(C) imported into the processing trade;?
(D) transferred to the domestic market;?
(E) Customs regulations in other cases.
Bonded warehousing of goods has been completed customs procedures, the consignee or consignor should be lifted out of the bonded warehouse within the time limit specified by the Customs. Under special circumstances, the Customs agreed to extend the lift-off.
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6 will be Article 29, paragraph 1 amended to read: "(a) unauthorised storage of other goods in bonded warehouses outside the scope of the provisions of Article V of these provisions;". The second item is amended as: "(2) violation of the provisions of Article 13 of these provisions;". The third item is amended to read: "(3) bonded warehousing of goods in chaotic management, unclear accounts;". The fourth item is amended to read: "(4) Failure to apply for customs formalities in accordance with the provisions of Article 17 of these Regulations."
Before amendment?
Article 29 If a bonded warehouse operator commits any of the following acts, the Customs shall order it to make corrections and may give it a warning or impose a fine of not more than 10,000 yuan; if it has any illegal income, it shall impose a fine of not more than three times the illegal income, but the maximum shall not be more than 30,000 yuan:
(A) without the approval of the Customs, in the bonded warehouse unauthorised storage of non-bonded goods;
(B) privately set up a bonded warehouse sub-depot;
(C) bonded goods management chaos, unclear accounts;
(D) changes in business matters, not in accordance with the provisions of Article XVII of the Customs procedures.
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Modified
Article 29? If an enterprise operating a bonded warehouse engages in any of the following acts, the Customs shall order it to make corrections and may give a warning or impose a fine of not more than 10,000 yuan; if there is any illegal income, it shall impose a fine of not more than three times of the illegal income, but the maximum shall not exceed 30,000 yuan:
(A) unauthorised in the bonded warehouse storage of other goods outside the scope of the provisions of Article 5 of these Regulations;
(ii) Violation of the provisions of Article 13 of these Regulations;
(C) Bonded warehousing of goods in chaotic management, unclear accounts;
(D) not in accordance with the provisions of Article XVII of these provisions for customs procedures.
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7 add an article as Article 30: "consignee or consignor has not been completed within the prescribed time limit for customs formalities of bonded warehoused goods lifted out of the bonded warehouse, the Customs ordered to make corrections, and may be given a warning, or impose a fine of less than 10,000 yuan."
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8 Add an article as Article 33: "The implementation of supervision of bonded warehouses by the Customs in accordance with the law shall not affect the local government and other departments in performing their corresponding duties in accordance with the law."
Decided to be implemented from 1 July 2023."
