The customs shall not affix a complete commercial seal to the transit goods transported by internal feeder ships and railways.
The scope of import and export goods that can go through customs clearance procedures shall be separately determined and released by the General Administration of Customs. Article 3 Transit goods shall be carried by carriers registered in the customs. The customs limits the range of routes and transit time for transit transportation, and the carrier shall deliver the goods to the designated place according to the requirements of the customs.
According to the needs of work, the customs may send personnel to escort transit goods, and the consignor or his agent or carrier shall provide convenience. Article 4 The destination or place of departure of transit goods shall have a place of customs supervision approved by the customs. The storage, loading and unloading and inspection of transit goods shall be carried out in the workplace under customs supervision. Where goods need to be stored, loaded, unloaded or inspected outside the customs supervision place due to special circumstances, an application shall be made to the customs in advance, and the customs shall supervise them in accordance with regulations. Article 5 Customs inspection of transit goods shall be carried out by the customs at the destination or the place of departure. When the customs at the place of entry and exit consider it necessary, they may also conduct inspection or reinspection. Article 6 Transit goods shall not be opened, picked up, delivered, shipped, exchanged, modified, mortgaged, pledged, retained, transferred, marked, used for other purposes or otherwise disposed of without customs permission. Article 7 The consignor or agent of transit goods may go through the transit formalities in the following three ways:
(1) Handling at the customs of the destination or the place of departure by declare in advance;
(2) At the place of entry or exit, the customs directly fills in the customs declaration form for transit goods;
(three) according to the domestic carrier or its agent to the entry or exit customs unified declaration of transit. Article 8 Electronic data declared for transit goods have the same legal effect as written documents. If the data caused by the error in filling or transmission conforms to the relevant provisions on the management of the modification and revocation of import and export goods declaration forms, it may be modified or revoked. For the transit goods that the customs has decided to inspect, it is no longer allowed to modify or cancel the declaration.
The List of Goods of Vehicles Imported by Road Transportation in Guangdong Province or the List of Goods of Vehicles Exported is regarded as a written declaration of customs transit, which has legal effect. Article 9 If it is necessary to change the means of transport or the driver of the goods in transit due to traffic accidents and other reasons, the carrier or the driver shall notify the nearest customs; After examination and approval by the nearest customs, it shall be replaced under the supervision of the customs, and the customs at the place of entry and exit shall be notified in writing. Article 10 In case of damage, shortage or loss of transit goods during domestic storage and transportation, except for force majeure, the carrier, the owner of the goods and the person in charge of the storage place shall bear the tax liability. Chapter II Supervision of Transit Imported Goods Article 11 Transit goods shall go through customs formalities at the place of entry within/0/4 days from the date when the means of transport declare entry, and at the destination within the time limit specified by the customs/0/4 days from the date of arrival at the customs. In accordance with the provisions of overdue payment. Article 12 Imported goods transported through customs shall be taxed according to the tax rate and exchange rate on the day when the goods arrive at the destination customs. For customs declaration in advance, the applicable tax rate and exchange rate refer to the tax rate and exchange rate on the day when the customs at the place of departure receives the customs clearance information transmitted by the customs at the place of entry. Where there is a major adjustment in the tax rate and exchange rate of goods in transit, it shall be calculated according to the tax rate and exchange rate on the day when the goods arrive at the destination customs. Article 13 For transit goods in declare in advance, the consignee of imported goods or his agent shall input the electronic data of the Import Goods Declaration Form to the destination customs before the customs at the place of entry goes through the formalities of transit, that is, the destination customs accepts the electronic declaration in advance, and after the goods arrive at the place under the supervision of the destination customs, the customs shall go through the formalities of transit verification and order release. Article 14 After the consignee or agent of goods in transit in declare in advance fills in the Import Goods Declaration Form at the destination customs, the computer automatically generates the Import Goods Declaration Form and sends it to the customs at the entry place. Article 15 The consignee or agent of goods in transit in declare in advance shall provide the number of the Customs Declaration Form for Imported Goods in Transit to the entry customs, and submit the following documents for customs clearance:
(a) the goods in transit nuclear release form; For road transportation in Guangdong Province, a List of Imported Automobile Goods shall be submitted;
(2) Customs cargo registers of People's Republic of China (PRC) and People's Republic of China (PRC) containing goods under customs supervision (hereinafter referred to as the vehicle cargo register) or the ship supervision book;
(3) Bill of lading. Article 16 Declare in advance customs clearance of imported goods, should be within 5 days from the date of electronic data declaration, customs clearance procedures at the place of entry. If the customs at the place of entry fails to go through the customs transfer formalities within the time limit, it means that the customs at the place of departure cancels the electronic data of declare in advance. Article 17 For goods in direct transit, the consignee or agent of the goods shall enter the customs declaration data at the place of entry and go through the customs formalities directly.