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Current positionReducerHome>> Knowledge of international trade>> Bond to ensure that the application and the extension of the line

Bond to ensure that the application and the extension of the line
I. Business Overview

Guarantees are export consignor or his agent fails to perform the obligations in the case to be submitted to the customs bond or letter of guarantee payment of the way , the first release of the customs import and export goods , guaranteed within a certain period to fulfill its commitments legal obligation to act . Margin is defined by the guarantor to pay cash to the customs as a form of guarantee ; guarantee letter is defined by the Guarantor in accordance with customs requirements submitted to the customs , has clear rights and obligations of a security file.

* Approved by the Customs , the acceptable range of guarantees

( A ) temporary import and export of goods ;

( 2 ) national restrictions on import and export goods , import and export licenses have been issued with the parts, for some reason can not be provided ;

( 3 ) In the declaration for some reason unable to provide the relevant documents ( such as invoices, contracts, packing lists, etc. ) , but the goods have been delivered to the port , need to extract or shipped as soon as possible , before the customs clearance of goods , the latter pay for a single cards ;

( 4 ) is to apply to the customs formalities for tax relief , but the goods have been delivered to the port , need to extract or shipped as soon as possible , postpone the customs formalities for import and export taxes ;

( 5 ) due to import and export goods are classified , the price to be determined ;

( 6 ) due to special circumstances approved by the General Administration of Customs .

Note: The following are not accepted guarantees

( 1 ) importing and exporting countries restrict the import and export of goods , import and export licenses have not received pieces ;

( 2 ) import and export of gold and silver , endangered animals and plants move, artifacts, Chinese and Western medicines, food, sports and hunting with firearms, ammunition and civilian blasting equipment , radio equipment , confidentiality and other relevant regulations administered by the national import and export goods , not to the Customs present the relevant competent authority documents or proof .

* Warranty Period :

( A ) temporarily imported goods warranty period : six months, such as special circumstances , may be appropriate to extend a period not exceeding six months ;

( 2 ) trial price, margin goods classified pending deadline : the need to consult the Department for three months , in general, to a month, such as special circumstances , may be appropriate to extend the period not exceeding three months ;

( 3 ) after the meeting or the relevant approval documents prove tax relief goods Margin Period: 1 month, such as special circumstances , may be appropriate to extend a period not more than two months ;

( 4 ) a letter of guarantee guarantee period : 20 days and not longer than 1 month.

Second, offices

Shanghai Customs clearance management at a single center trial

Shanghai Customs Border Customs

Shanghai Customs District and county local customs ;

Third, work preparation

1, should have certain qualifications and conditions :

Guarantor shall for the import and export of goods or liable to pay the tax legal ;

Letter of guarantee of the guarantor must be a Chinese legal person .

2 , the need for examination the following materials:

( A ) under the Seal " pay deposit application" ;

( 2 ) under the Seal of the " guarantee letter"

( 3 ) declaration card ;

( 4 ) customs agents power of attorney ;

( 5 ) Pre- entry declarations ( refer to the pre- entry company entry, printing and data transfer network will be entered into the customs , the customs declaration by the reporting unit declarations ) ;

( 6 ) invoices, packing lists , contracts , bills of lading and other accompanying documents ;

( 7 ) must provide the processing trade, processing trade handbook ;

( 8 ) foreign trade management system to be submitted to the Customs regulations , with the actual regulation for the implementation of the various license .

For example: import ( export) license , registration certificate of import important industrial , mechanical and electrical products import certificate , mechanical and electrical products import registration form, certificate of approval of imported waste , passive export quota license, inspection and quarantine into ( out of ) border goods notice, endangered species Import and Export allows the card , psychotropic substances into ( a ) export permit , export certificate for cultural , audiovisual products import management permit , etc. ;

( 9 ) other special conditions of supervision of the relevant documents and customs documents required to be produced .

3 , the need to extend the warranty period should fulfill obligations:

Guarantor is otherwise unable to perform within the prescribed period stated commitments and need to extend the warranty period , should be before the expiration of the guarantee , a written application to the Customs . Guarantee extension application program with the guarantee application process. Extend the period of such extension shall not exceed the above-mentioned provisions .

4, does not fulfill warranty obligations responsibilities :

Guarantor must be within the prescribed period to fulfill its " pay deposit application" and " guarantee letter" commitments on the obligations secured to the customs formalities to close the case . For failure during the warranty period for canceling filing procedures , and should be subject to customs following disposition :

( 1 ) will be offset against the tax margin , people go through customs import and export procedures ordered to pay a fine ;

( 2 ) instruct the guarantor to pay taxes or notify the bank withholding taxes , pay a fine ;

( 3 ) suspend or cancel the declarant 's declaration qualifications.

Fourth, offices obligations

1 , on-site customs guarantee applications and related documents for review in writing and signed by views of the " pay deposit application" / " guarantee letter" sent clearance management office, and the Department for approval under the clearance management advice related operations , issued " China people's Republic of customs deposit receipts " , sign and return a " letter of guarantee " for the declarant retained .

2 , on-site management office clearance customs applications submitted for approval , the data on the electronic declaration dealt with accordingly , and the examination and approval of the " pay deposit application" / " guarantee letter" sent on site customs .

Five , procedures

Step 1: Import consignor or his agent to submit a written application site customs and submit required documentation .

Fill out the " Application for a cash deposit " / " guarantee letter" a duplicate, and be accompanied by a written declaration as evidence:

( A ) customs declaration card ;

( 2 ) customs agents power of attorney ;

( 3 ) Pre- entry declarations ( refer to the pre- entry company entry, printing and data transfer network will be entered into the customs , the customs declaration by the reporting unit declarations ) ;

( 4 ) invoices, packing lists , contracts , bills of lading and other accompanying documents ;

( 5 ) must provide the processing trade, processing trade handbook ;

( 6 ) foreign trade management system to be submitted to the Customs regulations , with the actual regulation for the implementation of the various license . For example: import ( export) license , registration certificate of import important industrial , mechanical and electrical products import certificate , mechanical and electrical products import registration form, certificate of approval of imported waste , passive export quota license, inspection and quarantine into ( out of ) border goods notice, endangered species Import and Export allows the card , psychotropic substances into ( a ) export permit , export certificate for cultural , audiovisual products import management permit , etc. ;

( 7 ) Other special conditions of supervision of the relevant documents and customs documents required to be produced .

Step 2 : On-site customs of the application materials for review , and the signing of the views of the " pay deposit application" / " guarantee letter" sent clearance management office .

Step 3: Customs Administration Customs on-site application materials submitted for approval , the data on the electronic declaration dealt with accordingly , and the examination and approval of the " pay deposit application" / " guarantee letter" sent on site customs .

Step 4 : On-site customs clearance management department under the approval of the views , print the relevant documents , the amount determined according to charge a deposit , issuance of "China Customs deposit receipts ." Way to guarantee a secured site customs refund " guarantee letter " to the declarant retained , shall go through formalities to close the case .

Sixth, work time

Clearance management at a single center trial receiving site customs transmitted from the time an application for working days to complete the bond, letter of guarantee applications under the Scheme and related electronic data manipulation , and the results are sent for approval on site customs .
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