中华人民共和国海关关于转关货物的监管办法 Measures of the Customs of the Peoples Republic of China on the Supervision of

海关总署令第89号
颁布日期：20010930 　实施日期：20011015 　颁布单位：海关总署

　　Order [2001] No.89 of the General Administration of Customs

　　September 30, 2001

　　The Measures of the Customs of the People's Republic of China on the Supervision of the Goods Transited between Customs Offices discussed and adopted at the working meeting of the General Administration of Customs on September 3, 2001, are hereby promulgated, and shall come into force on October 15, 2001. The original Circular of the General Administration of Customs on Promulgating "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped by Landway and Transited between Customs Offices in Guangdong Region" (ShuJian [2001] No. 21), the Circular of the General Administration of Customs on Promulgating "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped for Import and Export and Transited between Customs Offices Along the Yangtse River" (ShuJian [2001] No. 22), and the Circular on Promulgating the "Measures of the Customs of the People's Republic of China on Goods Transited between Customs Offices" (ShuJianYi [1992] No. 1337) shall be repealed simultaneously.

　　Attachment:

　　Measures of the Customs on the Supervision of the Goods Transited between Customs Offices

　　Chapter I General Provisions

　　Article 1 These Measures are enacted in accordance with the Customs Law of the People's Republic of China with a view to strengthening the supervision on the goods transited between customs offices and providing conveniences to the consignees and the consigners to go through customs formalities.

　　Article 2 The goods transited between customs offices are the goods under the supervision of the Customs. Unless otherwise provided (see Attachment 1), formalities of transition between customs offices may be handled for all imported and exported goods. The Customs shall affix seals on the imported and exported goods transited between customs offices.

　　Article 3 The goods transited between customs offices shall be carried by a carrier who has been registered at the customs. The Customs shall limit the scope of routes for the transition between customs offices, and shall limit the time for the transportation of the goods, while the carrier shall carry the goods to the designated place as required by the Customs.

　　The Customs may, as needed in its work, send functionaries to escort the goods transited between customs offices. The consignee and consigner of the goods or their agents, and the carrier shall, in accordance with the relevant provisions, pay the escort fee to the Customs and provide conveniences.

　　Article 4 A surveillance area approved by the Customs shall be established in the place of destination or the place of consignment where goods are transited between customs offices. The goods transited between customs offices shall be deposited, loaded, unloaded or inspected within the customs surveillance area. Where, under a particular circumstance, the goods need to be deposited, loaded, unloaded, or inspected out of the customs surveillance area, the party concerned shall apply to the Customs in advance, and the Customs shall supervise them in accordance with the relevant provisions.

　　Article 5 The Customs' inspection on the goods transited between customs offices shall be carried out by the customs at the place of destination or at the place of consignment. The customs at the place where the goods enter or depart from the territory may also, when necessary, inspect or re-inspect the goods.

　　Article 6 Without the Customs' approval, no one shall open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien of or transfer the goods transited between customs offices or change the identification marks on such goods, use the goods for other purposes or dispose of them by any other m

eans.

　　Article 7 The consignee or consigner of the goods transited between customs offices or his agent may go through the formalities of transition between customs offices in any of the following three methods:

　　(1) by declaring in advance at the customs at the place of destination or at the place of consignment;

　　(2) by means of direct transition, that is, by directly filling out the declaration document of the goods transited between customs offices at the customs at the place where the goods enter the territory or at the place of consignment;

　　(3) by means of transshipment, that is, the carrier inside the territory or his agent shall uniformly declare at the customs at the territory-transit place or at the place of consignment.

　　Article 8 The electronic data in the declaration of the goods transited between customs offices shall have the same legal binding force as the written documents. The data wrongly filled or transmitted may, upon consent by the Customs, be amended or cancelled if there is a justifiable reason. For the goods transited between customs offices that the Customs has decided to inspect, the contents in the declaration may not be amended or cancelled.

　　The List of Goods Carried by the Automobile Entering the Territory (Attachment 2) or the List of Goods Carried by the Automobile Departing from the Territory (Attachment 3) with respect to transportation by highway within Guangdong province shall be regarded as a written document for the declaration in the transition between customs offices, and shall have the legal binding force.

　　Article 9 With respect to the goods transited between customs offices, if the party concerned has declared at the customs in advance, the customs at the place where the goods enter the territory may, when unable to read the data on the imported goods which are to be transited between customs offices due to a certain reason, handle the formalities of transition between customs offices in accordance with the relevant provisions on direct transition of the goods.

　　Article 10 Unless otherwise provided, the Customs shall supervise the goods which are carried from one place which has a customs to another by means of transiting the imported goods between customs offices.

　　Article 11 Where the means of transport or the driver needs to be changed during the transportation of the goods transited between customs offices due to traffic suddenness or any other reason, the carrier or the driver shall notify the nearby customs; the nearby customs shall, after checking and approving the change, supervise the change and notify in writing the customs at the place where the goods enter the territory or at the place of destination, or, at the customs at the place where the goods depart from the territory or at the place of consignment.

　　Article 12 When the goods transited between customs offices incur any damage, deficiency or loss during the storage or transportation of them within the country, the carrier, the owner of the goods and the responsible person of the depository shall, except for force majeure, bear the responsibility of tax payment.

　　Chapter II Supervision on Imported Goods Which Are to Be Transited between Customs Offices

　　Article 13 With respect to the goods transited between customs offices, the party concerned shall, within 14 days as of the date when the means of transportation is declared for entering the territory, go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory, and shall, within 14 days as of the date when the goods are carried to the customs at the place of destination within the time period limited by the Customs, go through the formalities of customs declaration at the customs at the place of destination. Where the party concerned has failed to go through the formalities within the time lim

it, he shall be imposed upon a fee for delayed declaration in accordance with the relevant provisions.

　　Article 14 With respect to the imported goods which are to be transited between customs offices, the tax shall be levied on the basis of the tax rate and exchange rate on the day when the goods arrive at the customs at the place of destination. Where the party concerned has declared at the customs in advance, the applicable tax rate and exchange rate shall be those on the day when the customs at the place of destination receives the information on transition and release transmitted by the customs at the place where the goods enter the territory. In case of major adjustment with the tax rate or exchange rate during the transportation of the goods, the tax shall be calculated on the basis of the tax rate and exchange rate on the day when the goods transited between customs offices arrive at the customs at the place of destination.

　　Article 15 With respect to the goods transited between customs offices, if the consignee of the imported goods or his agent has declared at the customs in advance, he shall, before going through the formalities of transition of the imported goods between customs offices at the customs at the place where the goods enter the territory, input the electronic data of the Customs Declaration Form for Imported Goods at the Customs at the place of destination. The customs at the place of destination shall accept the electronic declaration in advance, and shall handle the formalities of transition, cancellation after verification, acceptance of documents, examination and release, etc. after the goods have been carried to the surveillance area of the customs at the place of destination.

　　Article 16 With respect to the goods transited between customs offices, after the consignee or his a

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