Section 1 Customs Statistical System
1. Overview of customs statistics: (If the omitted content is in case of an exam, it will be selected if it looks positive)
(1) Meaning: three-statistical work, statistical data and statistical theory
(2) Nature: (written in the book)
(4) Tasks and functions: (Shit, omitted, people who simply write this section are shit)
2. Basic contents of the customs statistical system:
(1) Management of statistical data:
1. Customs declaration forms are the original vouchers and the only source of statistics.
2. Audit modes of statistical data: electronic audit, manual professional audit, on-site order taking audit, comprehensive review of customs clearance data and final audit.
3. There are three kinds of sources of statistical data: customs declaration, light filing in processing zones and filing list in bonded zones
4. The national statistical data are provided in total, and all provinces, autonomous regions and municipalities directly under the Central Government are provided by the customs directly under the Central Government.
(2) Statistical scope:
1. Goods that actually enter or leave the country and cause changes in the domestic material stock, as well as articles exceeding a reasonable amount for personal use, are included in the statistical scope;
as a necessary condition for goods to be included in the statistical category: (1) crossing the national border; (2) causing changes in material stock.
2. goods statistics are divided into three categories: (1) goods included in the statistical category, (2) goods not included but subject to individual statistics; (3) Do not count goods.
The goods that are included in the individual statistics are often goods that have not actually entered or left the country (this sentence is enough to understand, and must not be memorized)
(3) Statistical items:
1. Value statistics are the core of customs statistical items; According to the statistics in US dollars and RMB respectively, the use of other currencies should be converted according to the conversion price of BOC or the daily conversion rate of various foreign currencies and US dollars of SAFE;
2. The statistics of the customs that accept the customs declaration shall be carried out according to the release date (customs clearance date).
Section II Customs Inspection System
I. Overview of Customs Inspection:
(1) Meaning:
1. Inspection and law enforcement subject: Customs;
2. Specific term: 3 years from the date of release, during the supervision of goods and 3 years thereafter;
3. inspection object: the direct person of import and export activities;
4. Inspection contents: goods and materials;
(2) inspection features:
1. The time and space of supervision were extended from the site to the next three years and within the enterprise;
2. The regulatory target has shifted from goods to import and export enterprises.
(3) inspection objective:
1. Direct objective: to inspect the knowledge and legality of import and export activities;
2. The ultimate goal: standardize the import and export behavior, establish a good import and export order, and strengthen the self-discipline awareness of enterprises;
3. Means: checking materials and verifying the actual use of the goods
2. Contents of the customs inspection system:
(1) Inspection targets: all units, organizations or individuals related to import and export goods (just know the six items in the book)
Import and export activities (just know the contents listed in the book)
(2) Enterprises.
(3) implementation of inspection:
1, 3 days before the issuance of an "inspection notice" or a direct inspection, show an "inspection certificate" inspection, make a report and make a final conclusion.
before submitting the report to the customs, the opinions of the auditees shall be sought; Within 3 days after the report is submitted, the customs shall make a conclusion and deliver it to the inspected.
2. The rest can be omitted
(4) Handling of inspection (omitted)
(5) Legal liability of inspection
1. If the following acts are refused to be corrected, the enterprise will be fined 1,-3, yuan, and if the circumstances are serious, the customs declaration qualification will be cancelled. The person in charge will be fined 1,-5, yuan:
(1) providing false information or concealing the truth
(2) refusing to provide or delaying the provision of the materials under investigation (accounting books have been set up)
(3) transferring, concealing, tampering with or destroying the materials under investigation
2, refusing to make corrections without setting up accounting books, the enterprise will be punished.
Section III Guarantee System for Customs Affairs
I. Overview of Customs Guarantee:
(1) Meaning:
A legal act in which a natural person, legal person or other organization involved in entry and exit activities submits cash, letter of guarantee, etc. to ensure the legality of the act or fulfill its commitments and obligations within a certain period of time.
(2) nature: performance, punitive and compensatory
(3) function: (omitted)
2. content of customs guarantee system
(1) application of customs guarantee:
1. general application: (before determining the classification and valuation of goods, providing valid customs declaration documents or completing other customs formalities, requirements are required.
② No documents (commercial documents, freight documents) guarantee the arrival or delivery;
③ arrival without certificate (tax exemption certificate);
④ tax deferred guarantee;
⑤ Temporary guarantee for inbound and outbound goods (including goods from ATA carnet); ▲
⑥ Put a guarantee outside the supervised goods supervision area;
⑦ bonded goods guarantee (account);
⑧ suspected of violating the law, but not confiscated according to law, release the guarantee.
2. Other applications: (all of them are suspected of violating laws and regulations and weigh more than 1.8)
① Taxable goods or other property are obviously transferred or hidden within the tax payment period
② Application for detaining goods suspected of infringing intellectual property rights or application for releasing goods suspected of infringing patent rights
③ After a preliminary ruling, import dumping and subsidies are established.
④ those who are suspected of violating the law but are inconvenient to detain or unable to detain
⑤ those who are punished by the customs without permanent residence in China, those who refuse to accept the punishment decision of the customs or cannot pay the fine before leaving the country, those who have illegal gains and goods, means of transport or the equivalent price that should be recovered according to law
3. Exemption from application: Exemption from guarantee takes precedence over the processing trade projects that are released by guarantee, such as "idling" without setting up an account.
(II) Qualifications and responsibilities of the guarantor
1. The guarantor must have sufficient property; Without civil capacity or limited capacity, it cannot be used as a guarantor;
2. During the guarantee period, the guaranteed person shall not be exempted from the responsibility of fulfilling customs obligations.
(3) guarantee method: (customs approval and selection method)
1. RMB and freely convertible currency;
2. Bills of exchange, promissory notes, checks, bonds, certificates of deposit, foreign currency payment vouchers, foreign currency securities, etc.
3. Letter of guarantee issued by banks or non-bank financial institutions
As the central bank, the PBOC cannot provide guarantee for any unit or individual;
a letter of guarantee belongs to the category of people, and it provides guarantees for others with the reputation of the guarantor and unspecified property;
4. For the goods with the ATA carnet down, the guarantee association guarantees
(4) Implementation of customs guarantee:
1. Use of guarantee funds:
(1) Deposit
① Entry repair
② Discharge processing
③ First import and export of goods at no cost, Then pay
④ (see above)
(2) risk guarantee fund
① networked supervision enterprises pay
② carry-over payment between different processing plants of surplus materials
③ transit transport enterprises pay
④ goods that cannot be transported according to transit transport but need to be transported between processing zones pay
⑤ leasing import and export goods pay
⑤ picking up goods. P>⑦ (see above)
(3) Mortgage payment (see above)
2. Cancellation of guaranteed case:
After fulfilling the obligation, the guarantor will be notified in writing within 3 days. If the guarantor does not refund within 6 days, it will be announced, and it will not be turned over to the state treasury within 9 days after the announcement.
Section IV Customs Intellectual Property Protection System
I. Overview of Intellectual Property Rights
The scope of intellectual property rights in China includes trademark exclusive right, copyright and patent right.
II. Contents of intellectual property system
(1) Filing of property rights: applying to the General Administration of Customs; Accept and make a decision on whether to approve the filing within 3 working days.
① Failure to put on record: A. Incomplete or invalid application documents
B. The applicant is not the right holder
C. Expired and invalid property rights.
② limitation: 1 years. Apply for renewal 6 months before the expiration. The specific prescription also refers to the validity period of intellectual property rights.
⑤ Change and cancellation of filing: The General Administration will handle the change or cancellation procedures within 3 working days from the date of change.
(II) Application for detaining suspected infringing goods
1. When the obligee finds infringement, he applies for detaining: guarantee of equal value is required.
2. Application for detention when the Customs finds infringement: (The obligee should reply within 3 days)
Guarantee: <; 2, RMB, equivalent guarantee
< 2, RMB, 5% of the value of the goods, but not less than 2, RMB
> 2, RMB, 1, RMB guarantee
can provide general guarantee, but not less than 2, RMB.
release without guarantee or application.
(3) Customs handling of suspected infringing goods:
Detention-investigation-release/confiscation.
1. The infringer may apply for bail.
2. Release handling:
① The property owner applied for detention, and the court failed to issue a notice of assistance in execution within 2 working days
② The customs detained it according to law. 5 working courts have not issued a notice to assist in enforcement
③ The infringer has requested release with a guarantee
④ The customs thinks that the suspect of infringement has not infringed
1. Disposal of confiscation:
① Transfer to public welfare undertakings
② Transfer the obligee with compensation
③ Auction after the infringing features have been eliminated
④ Destruction
(4) Responsibilities of the obligee:
.
2. After the application is filed, the applicant will bear the consequences of not providing exact information, failing to take protective measures or failing to take protective measures.
3. If the infringement cannot be established after customs investigation or court determination, the detained goods shall be liable for compensation.
Section 5 Customs administrative licensing system
I. Overview:
(1) Meaning:
1. There is a general prohibition by law
2. The customs has lifted the general prohibition on the counterpart
3. The counterpart has obtained the corresponding rights and qualifications
(2) Function (omitted)
(. Unless it involves state, commercial or personal secrets or privacy, it cannot be made public.
II. Contents of customs administrative licensing system
(1) Contents of administrative licensing:
Administrative licensing stipulated by laws and administrative regulations:
1. Registration of customs declaration enterprises, qualification approval and registration
2. Approval of establishment of export supervised warehouses and bonded warehouses
3. Approval of establishment of duty-free shops
4. Examination and approval of temporary import and export (goods)
6. Examination and approval of filing, alteration, outward processing, deep processing and carry-over, surplus material carry-over, write-off and abandonment
7. Examination and approval of exemption from inspection
8. Examination and approval of changing and withdrawing documents at the time of customs declaration
9. Examination and approval of changing inbound and outbound means of transport and concurrently engaging in domestic transportation
Administration announced by decision in the State Council. Qualification examination and approval of sending personnel to supervise bonded factories
11. Examination and approval of entry and exit of public and private articles of permanent residents and non-resident long-term passengers
12. Examination and approval of articles for settling down of passengers who are allowed to enter and settle down
13. Examination and approval of supervision of import and export goods for transshipment of Yangtze River lighters
14. Filing of small ships for cargo transportation between Hong Kong and Macao
15. Manufacture, modification and maintenance of containers. Approval of container truck compartment factory
16, registration of transport enterprises and vehicles carrying goods under customs supervision in China
17, approval of sale, transfer, lease or other use of duty-free imported motor vehicles by foreign institutions and permanent residents in China
18, approval of direct return of imported goods
19, approval of convenient customs clearance measures for high-tech enterprises
(II) Administration.
2. If two levels of examination and approval are required, the customs at the next higher level shall be the decision-making organ; If the two levels of examination and approval are not clearly defined, the organ that issued the decision shall be the decision organ.
(3) Procedures: application, acceptance, examination and decision
1. Acceptance: 5 working days
2, 2 working days for preliminary review and submission, and 2 working days for making a decision on permission. 1 working days, issued the necessary "administrative license certificate".
3. If the application for approval is overdue, it may be postponed for 1 days, but a "Notice on Extending the Examination Period of the Customs Administrative License" shall be issued.
(4) hearing system:
1. hearing matters:
① hearing is required by law
② it concerns the interests of the public
③ it involves the significant interests between the applicant and others and applies for a hearing.
2. Procedures: (omitted)
Section VI Customs Administrative Punishment System
I. Overview
(1) Nature: Customs administrative punishment belongs to the category of administrative sanctions on the premise that the party concerned has violated the rules and needs to be investigated for administrative legal responsibility, and
is a legal sanction against the administrative counterpart who has violated the law and regulations but has not yet constituted a crime.
(2) Principles:
1. Principles of fairness and openness
2. Statutory principles of administrative punishment (given by law, beyond doubt)
3. Principles of combining punishment with education
4. Principles that the parties' right to participate must be protected: stating defend oneself, the right to know the hearing, and the right to apply for reconsideration/political litigation/administrative compensation.
II. Contents of the customs administrative punishment system
(1) Scope of administrative punishment:
1. Smuggling without criminal responsibility:
① Illegal import and export of prohibited goods or taxable goods from a customs place;
② going in or out of prohibited goods or taxable goods by means of hiding, disguising, concealing/falsely reporting;
③ transporting the goods from the two areas without authorization;
④ selling supervised goods in China without authorization (including imported overseas means of transport);
⑤ taking various measures to escape the supervision of the supervised goods.
2. Acts punished as smuggling:
① knowingly but illegally purchasing smuggled goods;
② providing various conveniences and assistance to smugglers.
3. Violation of regulations: (The following acts are not deceived, and most of them are unintentional)
① Import and export of goods is prohibited;
② import and export restricted goods without license (including automatic license);