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中英雙語版海關總署公告2014年第56號(關于跨境貿易電子商務進出境貨物、物品有關監管事宜的公告)

Declaration No. 56 on Cross-border E-commerce Goods Supervision by General Administration of Customs of the People's Republic of China

放大字體??縮小字體 ??瀏覽次數:30018
核心提示:海關總署公告2014年第56號(關于跨境貿易電子商務進出境貨物、物品有關監管事宜的公告)
 
海關總署公告2014年第56號(關于跨境貿易電子商務進出境貨物、物品有關監管事宜的公告)
發布時間:2014-07-23
【法規類型】海關規范性文件
【內容類別】進出境物品監管類
 
【文  號】總署公告〔2014〕56號 【發文機關】海關總署 
【發布日期】2014-7-23 【生效日期】2014-8-1 
【效  力】[有效] 
【效力說明】 
為做好跨境貿易電子商務(以下簡稱電子商務)進出境貨物、物品監管工作,促進電子商務健康發展,現就電子商務進出境貨物、物品監管問題公告如下:
一、監管要求
(一)電子商務企業或個人通過經海關認可并且與海關聯網的電子商務交易平臺實現跨境交易進出境貨物、物品的,按照本公告接受海關監管。
(二)電子商務企業應提交《中華人民共和國海關跨境貿易電子商務進出境貨物申報清單》(以下簡稱《貨物清單》,式樣見附件1),采取“清單核放、匯總申報”方式辦理電子商務進出境貨物報關手續;個人應提交《中華人民共和國海關跨境貿易電子商務進出境物品申報清單》(以下簡稱《物品清單》,式樣見附件2),采取“清單核放”方式辦理電子商務進出境物品報關手續。
《貨物清單》、《物品清單》與《進出口貨物報關單》等具有同等法律效力。
(三)存放電子商務進出境貨物、物品的海關監管場所的經營人,應向海關辦理開展電子商務業務的備案手續,并接受海關監管。未辦理備案手續的,不得開展電子商務業務。
(四)電子商務企業或個人、支付企業、海關監管場所經營人、物流企業等,應按照規定通過電子商務通關服務平臺適時向電子商務通關管理平臺傳送交易、支付、倉儲和物流等數據。
二、企業注冊登記及備案管理
(五)開展電子商務業務的企業,如需向海關辦理報關業務,應按照海關對報關單位注冊登記管理的相關規定,在海關辦理注冊登記。
上述企業需要變更注冊登記信息、注銷的,應按照注冊登記管理的相關規定辦理。
(六)開展電子商務業務的海關監管場所經營人應建立完善的電子倉儲管理系統,將電子倉儲管理系統的底賬數據通過電子商務通關服務平臺與海關聯網對接;電子商務交易平臺應將平臺交易電子底賬數據通過電子商務通關服務平臺與海關聯網對接;電子商務企業、支付企業、物流企業應將電子商務進出境貨物、物品交易原始數據通過電子商務通關服務平臺與海關聯網對接。
(七)電子商務企業應將電子商務進出境貨物、物品信息提前向海關備案,貨物、物品信息應包括海關認可的貨物10位海關商品編碼及物品8位稅號。 (更多外貿知識法規請點擊瀏覽中國進出口網) 
三、電子商務進出境貨物、物品通關管理
(八)電子商務企業或個人、支付企業、物流企業應在電子商務進出境貨物、物品申報前,分別向海關提交訂單、支付、物流等信息。
(九)電子商務企業或其代理人應在運載電子商務進境貨物的運輸工具申報進境之日起14日內,電子商務出境貨物運抵海關監管場所后、裝貨24小時前,按照已向海關發送的訂單、支付、物流等信息,如實填制《貨物清單》,逐票辦理貨物通關手續。個人進出境物品,應由本人或其代理人如實填制《物品清單》,逐票辦理物品通關手續
除特殊情況外,《貨物清單》、《物品清單》、《進出口貨物報關單》應采取通關無紙化作業方式進行申報。
(十)電子商務企業或其代理人應于每月10日前(當月10日是法定節假日或者法定休息日的,順延至其后的第一個工作日,第12月的清單匯總應于當月最后一個工作日前完成。),將上月結關的《貨物清單》依據清單表頭同一經營單位、同一運輸方式、同一啟運國/運抵國、同一進出境口岸,以及清單表體同一10位海關商品編碼、同一申報計量單位、同一法定計量單位、同一幣制規則進行歸并,按照進、出境分別匯總形成《進出口貨物報關單》向海關申報。
電子商務企業或其代理人未能按規定將《貨物清單》匯總形成《進出口貨物報關單》向海關申報的,海關將不再接受相關企業以“清單核放、匯總申報”方式辦理電子商務進出境貨物報關手續,直至其完成相應匯總申報工作。
(十一)電子商務企業在以《貨物清單》方式辦理申報手續時,應按照一般進出口貨物有關規定辦理征免稅手續,并提交相關許可證件;在匯總形成《進出口貨物報關單》向海關申報時,無需再次辦理相關征免稅手續及提交許可證件。
個人在以《物品清單》方式辦理申報手續時,應按照進出境個人郵遞物品有關規定辦理征免稅手續,屬于進出境管制的物品,需提交相關部門的批準文件。
(十二)電子商務企業或個人修改或者撤銷《貨物清單》、《物品清單》,應參照現行海關進出口貨物報關單修改或者撤銷等有關規定辦理,其中《貨物清單》修改或者撤銷后,對應的《進出口貨物報關單》也應做相應修改或者撤銷。
(十三)《進出口貨物報關單》上的“進出口日期”以海關接受《進出口貨物報關單》申報的日期為準。
(十四)電子商務進出境貨物、物品放行后,電子商務企業應按有關規定接受海關開展后續監管。
四、電子商務進出境貨物、物品物流監控
(十五)電子商務進出境貨物、物品的查驗、放行均應在海關監管場所內完成。
(十六)海關監管場所經營人應通過已建立的電子倉儲管理系統,對電子商務進出境貨物、物品進行管理,并于每月10日前(當月10日是法定節假日或者法定休息日的,順延至其后的第一個工作日)向海關傳送上月進出海關監管場所的電子商務貨物、物品總單和明細單等數據。 (更多外貿知識法規請點擊瀏覽中國進出口網) 
(十七)海關按規定對電子商務進出境貨物、物品進行風險布控和查驗。海關實施查驗時,電子商務企業、個人、海關監管場所經營人應按照現行海關進出口貨物查驗等有關規定提供便利,電子商務企業或個人應到場或委托他人到場配合海關查驗。
電子商務企業、物流企業、海關監管場所經營人發現涉嫌違規或走私行為的,應主動報告海關。
(十八)電子商務進出境貨物、物品需轉至其它海關監管場所驗放的,應按照現行海關關于轉關貨物有關管理規定辦理手續。
五、其他事項
(十九)海關依據《進出口貨物報關單》、《物品清單》對電子商務實施統計。
(二十)本公告有關用語的含義:
“電子商務企業”是指通過自建或者利用第三方電子商務交易平臺開展跨境貿易電子商務業務的境內企業,以及提供交易服務的跨境貿易電子商務第三方平臺提供企業。
“個人”是指境內居民。
“電子商務交易平臺”是指跨境貿易電子商務進出境貨物、物品實現交易、支付、配送并經海關認可且與海關聯網的平臺。
“電子商務通關服務平臺”是指由電子口岸搭建,實現企業、海關以及相關管理部門之間數據交換與信息共享的平臺。
“電子商務通關管理平臺”是指由中國海關搭建,實現對跨境貿易電子商務交易、倉儲、物流和通關環節電子監管執法的平臺。
(二十一)海關特殊監管區域、保稅監管場所跨境貿易電子商務進出境貨物、物品的監管,除另有規定外,參照本公告規定辦理。 (更多外貿知識法規請點擊瀏覽中國進出口網) 
本公告內容自2014年8月1日起施行,未盡事宜按海關現行規定辦理。
特此公告。

附件:1.中華人民共和國海關跨境貿易電子商務進出境貨物申報清單(0).doc 
2.中華人民共和國海關跨境貿易電子商務進出境物品申報清單(0).doc

海關總署
2014年7月23日 
  "bilingual Customs Regulations about the Cross-border E-commerce"
Declaration No. 56 on Cross-border E-commerce Goods Supervision by General Administration of Customs of the People's Republic of China

Type : Customs Regulations
Content: Supervision of imported & Exported Goods
No.: GACC Declaration No. 56
Issued By: General Administration of Customs of the People’s Republic of China
Date of Issuance: July 23, 2014
Validity Date: On and after August 1st, 2014
Validity: Valid
(更多外貿知識法規請點擊瀏覽中國進出口網) 
In order to better supervise the imported or exported cargoes and goods in cross-border e-commerce trade (hereinafter referred as e-commerce) and promote the health growth of e-commerce, GACC hereby makes the following declaration on cross-border e-commerce cargoes and goods supervision:

1.Supervision Requirement
(1)E-commerce enterprises or individual, conducting cross-border transaction for imported or exported cargoes and goods through e-commerce site approved by and connected with the customs, shall be under the supervision of GACC in accordance with this declaration. 
(2)E-commerce enterprises shall submit the Declaration List of Cargoes for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Cargoes, see Appendix 1 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval & Collective Declaration”; individual shall submit Declaration List of Articles for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Articles, see Appendix 2 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval”. 
The Declaration List of Cargoes, Declaration List of Articles and Customs Declaration for imports and Exports have the same legal force. 
(3)Operators at the customs supervision organs shall handle the filing procedures for conducting e-commerce business such as storage of imported or exported cargoes and goods through e-commerce trade. Otherwise, the operators must not conduct e-commerce business.  (更多外貿知識法規請點擊瀏覽中國進出口網) 
(4)E-commerce enterprises or individuals, payment companies, operators at the customs supervision organs as well logistics companies shall submit the transaction, payment, storage and logistics data to the e-commerce declaration administration platform through e-commerce declaration service platform in accordance with relevant regulations.
2.Corporate Registration and Filing Management 

(5) when it is necessary for e-commerce business enterprise to handle the customs declaration, the relevant party shall be registered at the customs in accordance with the relevant provisions of the customs registration management for declaration units. If these companies need to change or cancel registration information, they shall be handled in accordance with the relevant provisions of the registration management.

(6) The operator of customs supervision area of e-commerce business shall establish perfect electronic warehouse management system and deliver warehouse management accounts data to customs networking via e-commerce clearance service platform; E-commerce trading platform shall deliver electronic records data to customs networking via e-commerce clearance service platform; E-commerce enterprises, payment companies, logistics enterprises shall deliver raw data of entry and exit goods and articles to customs networking via e-commerce clearance service platform.

(7) E-commerce enterprise shall in advance be registered at the customs in terms of imported and exported goods and items` information, which shall include customs-recognized 10-digit HS code and 8-digit tariff code.
(更多外貿知識法規請點擊瀏覽中國進出口網) 

3.Customs Management of E-commerce Export and import Goods and Articles
(8) E-commerce enterprises or individuals, payment and logistics enterprises shall respectively submit information of orders, payments and logistics to the customs before the declaration of goods and articles in E- commerce import and export.
(9) E-commerce enterprise or its agent shall complete the customs clearance formalities within 14 days after the declaration of means of transport and 24 hours prior before the loading when the goods arrive in customs supervision areas of e-commerce, all these are according to the order payment, logistics and other information which has been sent to the customs. Individual inbound or outbound articles should be truthfully fills in the list of items by himself or his agent and complete the customs clearance formalities by ticket of each.
In addition to the special circumstances, the cargo list, the list of goods, the import and export goods customs declaration should be taken to declaration paperless.
(10) The electronic commerce enterprise or its agent shall declare the clearance of the goods list of last month on the basis of the same content on the listing head before 10th each month (if it is legal holiday during the month, will be automatically postponed to the following the first working day, collective clearance list of December should be completed before the last working day during the month.):the same business unit, the same mode of transportation, the same delivery country and arrival country, the same ports, the same 10 customs commodity code, the same unit of measurement of declaration, the same legal measurement units, the same monetary rules of merge, the declaration should be offered respectively according to the import and export goods customs declaration formed by the sort of import or export.
If E-commerce enterprise or its agent fails to collect the list of goods needed to offer the declaration to the customs, the customs will no longer accept the relevant enterprises which would need the e-commerce inbound and outbound goods customs declaration formalities in the way of cargo list check and collective declaration way, until the related collective declaration work is accomplished.
(11) E-commerce enterprises who needs the declaration formalities by the way of the list of goods shall be in accordance with the relevant provisions of the general import and export goods tax formalities, and submit the relevant certificates; It is needed not the formalities related to free tax or to submit certificates when enterprises declare to the customs in collective form of the import and export goods customs declaration. (更多外貿知識法規請點擊瀏覽中國進出口網) 
For individual who needs the declaration formalities in the item listing way, their tax exemption formalities should be completed in accordance with the relevant provisions of the export and import personal postal articles levy, it is needed to submit the approval documents of the relevant department if the items under the customs control.
(12) If the E-commerce enterprises or individuals have need to modify or cancel the cargo list, the list of items that should refer to the current customs import and export goods declaration form. After modification of the list of goods or cancellation, the corresponding "import and export goods declaration form" should be accordingly modified or canceled.
(13) The date of import and export on the import and export goods declaration list should be the date when the customs accepts the declaration forms of import and export goods.
(14) After release of E-commerce of export and import goods and articles, E-commerce enterprise should be still under the follow-up supervision of customs according to the relevant provisions.
4.The monitoring of e-commerce import&export goods and articles logistics
(15)The inspection and release of the e-commerce import&export goods and articles should be done within the customs surveillance area.
(16)The customs supervision site operator should manage the e-commerce import&export goods and articles through the established electronic storage management system. Every month before 10th (when the 10th is national statutory holiday, it will be postponed to the following first workday), the operator should transmit the total lists and the detail lists of the e-commerce goods and articles pass in and out the customs surveillance area to Customs.
(17)The Customs in accordance with the customs regulations carry out the risk control and inspection upon the e-commerce import&export goods and articles. During the inspection, the e-commerce enterprises, individuals and the customs supervision site operator should facilitate the action according to the current Customs import&export goods inspection regulations and other relevant provisions, and the e-commerce enterprises or the individuals shall attend or entrust others to cooperate with the customs inspection.
once the suspected violations or smuggling are found, the e-commerce enterprise, logistics companies and the customs supervision site operator should take the initiative to report to the Customs. (更多外貿知識法規請點擊瀏覽中國進出口網) 
(18)The e-commerce import&export goods and articles which need to be transferred to other customs supervision sites for inspection and release shall go through procedures according to the current provisions on the relevant provisions of the goods transition between customs offices.

5.Other Business 
(19) China customs implements e-commerce statistics according to customs declaration for imports and exports and inventory.
(20) The meanings of terms in this notice:
E-Commerce Enterprise means domestic enterprises which develop e-commerce business of cross-border trade through building them by itself or using e-commerce transaction platform of the the third party, or provide the cross-border trade and e-commerce platform of the third party for transaction services.
Individual means domestic residents.
E-Commerce Transaction Platform means the platform for e-commerce inbound and outbound goods of cross-border trade and articles which can be traded, paid, distributed ,approved by China customs and connected with the Internet of China customs.
E-Commerce Customs Clearance Services Platform means the platform which is built by the electronic port for data exchange and information sharing among enterprises, customs, and relevant administrative departments.
E-Commerce Customs Clearance Management Platform means the platform which is built by China customs for the transaction, storage, logistics, and customs clearance of cross-border trade of e-commerce supervised and enforced by law electronically.
(21)Except as otherwise herein provided, areas under special customs supervision and bonded areas under supervision supervise the goods and articles of cross-border trade e-commerce according to the provisions of this notice.
This notice shall be applied form August 1th, 2014 on, and matters not mentioned herein shall be .dealt with according to current rules of China customs.

Notice is hereby given.  (更多外貿知識法規請點擊瀏覽中國進出口網) 
General Administration of Customs
July 23rd, 2014(由中國進出口網翻譯)

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