The main contents of 12 measures are as follows: first, establish a special coordination mechanism; Second, continue to promote the reform of key businesses; Third, actively promote the development of bonded logistics; The fourth is to optimize the risk guarantee system of processing trade enterprises; Fifth, simplify the examination and approval procedures for outward processing of processing trade enterprises; Sixth, support the transformation and upgrading of processing trade enterprises; Seventh, it is convenient for processing trade enterprises to carry out domestic sales business; Eighth, shorten the examination time limit and improve the efficiency of customs clearance; The ninth is to optimize the customs clearance environment and enhance the radiation function of ports; Ten is to improve the level of enterprise classification, inspection and verification; Eleven is to deal with illegal cases efficiently according to law; The twelfth is to strengthen the internal contact and cooperation of customs. (1) Simplify the examination and approval procedures for outward processing, and realize the examination and approval in advance and filing afterwards.
Outsourcing is an effective and universal way for production enterprises to reduce costs, especially in the current situation. However, in the past, the approval conditions were stricter and the procedures were more complicated. To this end, Shenzhen Customs further simplified the examination and approval procedures and standardized the examination and approval standards. With the implementation of the mode of "declare in advance, one-time approval and batch filing", enterprises can file all outsourced processing businesses involving declare in advance contracts with the customs. After approval by the customs, enterprises can file the actual receipt and delivery of outsourced processing within a specified time afterwards by filling in a paper registration form or through the outsourcing management system. Enterprises can outsource some or all processes, and all enterprises that apply for the whole process outsourcing in the customs area will agree to handle it as long as the information is true, complete and effective; If an enterprise carries out the whole process of outsourcing processing outside the customs area, it shall collect the risk deposit according to the different types of enterprise operation.
(2) Simplify the operating procedures for domestic sales and realize sales first, tax payment later and centralized declaration.
Expanding domestic demand is one of the important measures for China to cope with the financial crisis. Therefore, when enterprises can't perform export contracts normally due to the shrinking international market, Shenzhen Customs greatly simplifies the domestic sales procedures of finished products, semi-finished products and leftover materials in processing trade, and actively helps enterprises to explore the China market. The customs will reduce the number of domestic application documents, speed up the examination and approval of domestic sales, and realize the automatic computer examination of documents; Domestic sales of leftover materials no longer need multiple links for approval, realizing "one window, one acceptance, and limited time for settlement". For qualified high-credit enterprises, the customs has also implemented the mode of "selling first, paying taxes later, and reporting centrally", allowing enterprises to sell domestically first, and then go through centralized tax reporting procedures afterwards. The customs also timely investigates, grasps and updates the latest price information of domestic goods, and strives to avoid the impact of price fluctuations in the international market and the lag of customs valuation information on enterprises.
The Third Reform (1) promotes centralized order taking, bonded supervision and regional customs clearance, and provides high-quality centralized order taking services.
An order center has been set up in the business hall of Shenzhen Customs Science and Technology Information Complex, located in the downtown area of Shenzhen, providing cross-port and one-stop customs clearance services. Enterprises can go through customs clearance procedures at first-line ports such as Huanggang, Wenjindu, Sha Tau Kok, Shenzhen Bay, Shekou, Dapeng, etc., so as to avoid repeated business trips and save manpower and operating costs. At the same time, Shenzhen Customs has further reformed the customs clearance operation mode and vigorously promoted paperless and honest customs clearance and online payment. Enterprises can go through customs clearance procedures or tax payment guarantees through electronic ports all day, and the customs will release the goods. Enterprises submit customs clearance documents and pay taxes afterwards, which not only greatly facilitates enterprises, but also reduces customs clearance costs.
(2) Promote the reform of bonded supervision and promote the development of bonded logistics.
Shenzhen Customs fully supports the new round of planning and construction of Shenzhen seaport and airport, enhances the competitiveness of Shenzhen's modern logistics, cooperates with the construction of Donggang District and Dachanwan Port Area of Yantian Port and the preparation of Qianwan Bonded Port Area, completes the research plan of bonded logistics in the airport area, actively studies and solves the customs clearance needs of UPS Asia-Pacific transshipment center, and attracts internationally renowned leading third-party logistics enterprises to set up regional headquarters. Actively cooperate with the construction of Yantian Port's networked port area, integrate business model with modern information and network technology, and realize rapid customs clearance between different regulatory areas and Yantian Wharf. Promote the functional integration of special supervision areas, simplify the customs declaration procedures for bonded warehousing goods, and achieve the goal of "one declaration, one audit, one inspection" and 7×24 hours operation. Support and promote the development of R&D, inspection and maintenance business in special supervision areas, explore the use of bonded logistics supervision carrier to solve the after-sales maintenance service problem of export products, and promote the extension of processing trade industrial chain and value chain.
(3) Promote regional customs clearance reform and optimize the regional customs clearance environment.
In order to improve the efficiency of cross-regional logistics entering and leaving the country and reduce the logistics cost, "territorial declaration and port inspection and release" is implemented. Enterprises can independently choose to declare tax payment to their local customs and directly inspect and release goods at the port without going through customs formalities, and enterprises can flexibly arrange transportation time and routes. Shenzhen Customs flexibly uses the "soft resources" of existing regional customs clearance reform projects and the "hard resources" of customs supervision places with connecting functions, and combines the cross-border rapid customs clearance between Guangdong and Hong Kong with the customs clearance mode of "territorial declaration and port clearance" across customs areas. When the enterprise goes through the customs clearance procedures of "territorial declaration and port clearance" in the territorial customs, it takes the customs of the connecting place as the customs declaration port and adopts the cross-border fast customs clearance mode to implement customs clearance and clearance between the customs of the connecting place and the highway port. Continue to deepen the customs clearance cooperation between Shenzhen and Hong Kong, consolidate the green customs clearance results of goods inspected at highway ports, and carry out mutual recognition cooperation of customs inspection results between the two places in Yantian, Shekou and other seaports, so that enterprises can avoid repeated inspections. Improve the speed and efficiency of processing trade, port inspection, enterprise classification and case handling.
(1) Improve the audit efficiency of processing trade business and shorten the audit time limit.
Further simplify the examination and approval of processing trade documents and earnestly fulfill foreign commitments. The time limit for business review shall not exceed 3 working days, of which the time limit for approval of customs declaration documents database shall be shortened to 2 working days, and some businesses shall be handled immediately. Under normal circumstances, the customs approval time for bonded equipment and materials shall not exceed 5 working days.
(2) Improve the inspection efficiency of highway ports and simplify the inspection and disposal procedures.
In order to solve the problem of long detention time of vehicles at highway ports, the customs simplifies the procedures of port inspection and disposal, and can generally complete the inspection on the same day (or in the same class); After inspection, it was found that only some of the goods on board were suspected of violating the law. For other goods or vehicles that are not suspected of violating the law, the customs shall go through customs clearance procedures as soon as possible.
(3) Improve the level of follow-up management and shorten the time for enterprise classification approval.
Reform the centralized monthly examination and approval system for enterprise classification, immediately review and report the application for enterprise classification, and shorten the examination and approval time for AA and A-level enterprises. The time for enterprises to obtain AA qualification can be shortened by up to 55 days, and the time for obtaining A qualification can be shortened by up to 40 days. At the same time, according to the principle of abiding by the law and convenience, Shenzhen Customs timely implements declare in advance for AA and A-class enterprises, makes an appointment for customs declaration, provides on-site service, applies a low inspection rate, and gives priority to the customs clearance procedures for goods declaration, enterprise registration and renewal, and registration of customs declarers.
(4) To speed up the handling of cases, it is inevitable that general illegal enterprises will violate customs supervision regulations due to work mistakes or technical mistakes. The enterprises involved hope that the customs will speed up the handling of cases and reduce the punishment. In accordance with the requirements of "combining leniency with severity and rational law enforcement", Shenzhen Customs has intensified the screening of the nature of cases, effectively distinguishing specific situations such as negligence and intentional, minor and bad, and speeding up the handling of cases. Simple and simple cases, such as procedural and technical cases with minor illegal circumstances and little harmful consequences, will be settled within 3 working days on average. The processing speed of subsequent management cases will be accelerated by 20% on the original basis. For cases that apply summary handling procedures according to law, after on-site investigation, a notice of administrative punishment can be issued directly, which will be signed by the parties or their agents on the spot. For the illegal acts that only involve unauthorized outsourcing or unauthorized relocation in the production and operation of enterprises, if the goods under customs supervision are not out of supervision or can be resumed, and the case value is more than 5 million yuan and less than100000 yuan, they will not be reported to the anti-smuggling bureau for approval, and the investigation unit will handle them quickly according to the summary procedure.