1. Foreign Trade Law:
1. Passed by the 7th Session of the 8th National People's Congress in May 1994, revised at the 8th Session of the 10th National People's Congress in April 2004, and implemented in July.
2. I participate in economic and trade organizations based on the principle of "equality and mutual benefit" and develop economic and trade relations with foreign countries.
3. Grant most-favored-nation treatment and national treatment in accordance with the principle of "reciprocity and reciprocity" or international treaties and agreements concluded.
4. Foreign trade investigation: written questionnaire, hearing, on-site investigation, entrusted investigation, etc.
5. For low-priced exports to third-country markets that cause substantial damage or threat of damage to our industry, the state may consult with the third-country government to determine appropriate measures.
6. Relief situations: A surge in directly imported products or services, and third country restrictions on imports leading to a surge in imports into our country.
7. my country has established an early warning and emergency mechanism for the import and export of goods and technology, and international trade in services to respond to emergencies and abnormal situations.
8. The state adopts export credit insurance, export credit, export tax rebates, "foreign trade development funds" and "risk funds" to encourage export trade.
9. Anyone who imports or exports goods managed by state-owned trade without authorization will be fined RMB 50,000; in serious cases, the person's application qualification for operating state-owned trade goods will be canceled for 3 years, or his existing state-owned qualification will be cancelled.
2. Customs Law: passed by the regular session of the National People's Congress on June 19, 2000 and implemented in July; passed on July 16, 2000; implemented in January of 2001.
1. The customs anti-smuggling team performs reconnaissance, detention, arrest, and pre-trial work. Smuggling cases should be transferred to the People’s Procuratorate for prosecution.
2. Goods exempted from customs inspection must be approved by the General Administration of Customs.
3. If the finished products of processing trade use imported materials and are allowed to be bonded, they should be processed for write-off. If the taxes are collected first, tax refunds should be processed.
4. Special goods such as electricity must be declared regularly.
5. The customs can require the consignee and consignor to provide the information required for commodity classification; if necessary, it can organize tests and inspections, and use the test and inspection results recognized by the customs as the basis for classification.
6. Items that are temporarily allowed to enter and exit the country tax-free must be brought out and in by the person himself.
7. In principle, bonded goods and temporarily permitted entry and exit goods must provide a tax-equal deposit or guarantee before they can be exempted from paying duties. (*)
8. If there are circumstances of transferring or hiding taxable goods within the tax period, a guarantee can be forced; if a guarantee cannot be provided, with approval: financial institutions can suspend payment of tax deposits, or withhold taxes goods or other assets. If tax is not paid at the expiration of the tax period, variable value offset or compulsory withholding will be applied.
9. Taxes on items should be paid before release.
10. Restricted items must submit a license before they can be released under guarantee; the guarantee is applicable to: commodity classification, commodity valuation, and situations where relevant documents cannot be provided in time and there is an urgent need for delivery.
11. Smuggling:
Directly purchasing or acquiring smuggled goods from smugglers;
(Direct purchase of prohibited goods, or purchase of smuggled goods in huge amounts, It constitutes the crime of smuggling)
Transporting, purchasing or selling taxable items or prohibited items in territorial waters, coastal areas, etc. (referring to the territory)
(Direct transportation, purchase, and sale of prohibited items , or purchasing smuggled goods in huge amounts constitutes the crime of smuggling)
Evading supervision, transporting and carrying prohibited goods and articles into and out of the country
...taxes,………… …taxable……………………but not taxed.
Without paying taxes and submitting certificates, selling regulated goods, articles, inbound means of transportation, and compensation trade materials within the country without authorization.
12. If an individual carries excess items for personal use and fails to declare them, he will be ordered to pay taxes and may be fined (not considered as smuggling).
3. Criminal Law:
1. Smuggling crime:
Smuggling tax evasion amount 5＜X≤150,000, <3 years’ imprisonment, 1-5 times fine ; (Including 1 but not including 5)
15＜ Ten thousand, >10 years in prison, and a fine of 1 to 5 times;
Smuggling weapons, ammunition, nuclear materials, counterfeit currency
Smuggling prohibited cultural relics, rare animals and plants, gold, silver and other precious metals ;
Smuggling audio and video, books, etc. for the purpose of profit and dissemination;
Transporting gaseous and liquid waste from overseas, if the circumstances are serious; Transporting solid waste; < /p>
*. If the above is a unit, criminal penalties will also be imposed on the person directly in charge.
Armed smugglers
Those who violently resist or threaten to arrest smuggling, (and shall be punished concurrently with the crime of obstructing the execution of official duties)
Provide funds, single-handedly to smuggling criminals Smuggling, selling, manufacturing drugs above a certain amount (opium 1Kg, heroin 50g), or armed drug behavior, violent refusal to inspect. (Crime of smuggling, selling, transporting, and manufacturing drugs)
2. Crime of disrupting financial order: those who evade supervision and illegally transfer foreign exchange, if the circumstances are serious, the unit will be fined, and the direct supervisor and responsible personnel will be punished. <5 years in prison.
3. Crimes that endanger tax collection and administration: false export declarations, fraudulent tax refunds, relatively large tax amounts, <5 years in prison, 1-5 times fine;...
Falsely issuing value-added tax invoices to defraud tax refunds and deductions;
Forging and selling fake invoices to defraud tax refunds and deductions;
Theft, Fraudulent tax refunds or deductible tax invoices for value-added services;
4. Crime of disrupting the market: Engaging in state-owned trade without authorization;
Operating without a license (permit);
Buying and selling import and export licenses and certificates of origin;
5. Crimes of disturbing public order: forging seals of enterprises and institutions
Forgery, trading, theft, Destruction of national documents, documents, and seals
4. Regulations on the Administration of Import and Export Goods: Version 02, effective on January 1
Goods prohibited from import and export: poly, fissile goods (and technology); weapons, ammunition and military supplies.
Goods with restricted imports are subject to license management and tariff quota management.
License management: refers to various certificates and documents with licensing properties.
Tariff quota certificate: used for customs declaration, inspection and release; if the unused quota is not returned before September 15 and is not used in the current year, the tariff quota for the next year will be deducted.
Goods subject to export restrictions: quota management and license management are implemented.
Quota management: implement direct allocation and bidding allocation; after applying for a quota certificate, go to the foreign trade department to renew the quota license. If unused quotas are not returned before October 31 and are used in the current year, their tariff quotas for the next year will be deducted.
License management: including various certificates and documents with licensing properties.
State-owned trade management: Some quantities can be operated by non-designated international trade enterprises; designated operations can also be implemented within a certain time limit.
5. Tariff Regulations: 2004 version, implemented on January 1, passed in October 2003
For discharging and processing, overseas labor and material fees and re-shipment freight fees will be charged. The duty-paid value shall be determined;
For outbound repairs, the duty-paid value shall be determined based on the overseas labor and materials fee (repair fee + material and parts fee);
If the imported materials and parts are processed and imported in a bonded manner, the finished product or If imported materials are not exported within the prescribed period, taxes and interest will be levied.
If the imported materials and parts are processed and imported with taxes paid, the taxes paid can be refunded if the finished products or imported materials and parts are exported within the specified period.
Customs duties and import-link levies on imported items are combined into import taxes, which are collected by the customs.
VI. Inspection Regulations
1. Scope of inspection: foreign trade enterprises; processing enterprises; enterprises operating bonded business; enterprises using or operating tax-reduced and imported goods; customs declaration enterprises;
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2. Under special circumstances, with the consent of the direct commissioner or the authorized subordinate commissioner, an inspection notice may not be issued in advance.
3. If the following behavior is ordered to be corrected, but refuses to correct, a fine of 10,000 to 30,000 yuan will be imposed, and the directly responsible supervisor and responsible personnel will be fined 1,000 to 5,000 yuan:
Providing false information to conceal the truth. Report important facts
Delay or refuse to submit information
Transfer, hide, tamper with or destroy information
Failure to prepare account books and other information in accordance with regulations
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6. Regulations on the Customs Protection of Intellectual Property
1. Scope of protection: exclusive rights to trademarks, copyrights, copyright-related rights, and patent rights.
1. Cancellation of filing: filing without truthfully providing relevant information or documents
2. Decide within 30 days whether to approve the filing, valid for 10 years, and apply for renewal 6 months before expiration If the registered property rights change, the registration shall be registered within 30 days.
3. When applying to detain goods suspected of infringement, the property owner information, property rights information, infringer information, infringing goods information, infringement behavior information should be stated. If the property rights are registered, the customs registration number should also be provided. If the information is incomplete or no guarantee is provided, the detention application will be rejected.