- China will roll out a new expedited customs clearance system based on a 2-step process in which goods can be quickly cleared after approval of basic customs declaration documents and then tax and other formalities completed in a set time frame after initial clearance. The pilot program will kick off on August 24, 2019.
On July 31, 2019, China General Administration of Customs (GAC) released a notice on the pending implementation of a new expedited customs clearance pilot system the “two-step declaration”. The system will be assessed in 6 local customs bureaus. Details of the notice are:
Content of “two-step declaration”
Under this system, customs declaration procedures are divided into two steps: elementary declaration and complete declaration. Under the pilot program, goods are cleared immediately after customs authorities approve an elementary declaration document submitted by importers. Following on from this, importers shall fulfill all remaining declaration obligations and pay taxes within 14 days.
Before step 1: taxable commodity
For taxable commodities, enterprises need to submit documents related to tax filing and collection at the local customs bureau where their company was registered. The credit limit extended by customs officials will be contingent on importers tax history.
Step 1: elementary declaration
According to the properties of the imported items, enterprises need to declare 9 or more items (refer to Appendix 1 Declaration Items in Elementary Declaration Step).
- Is it prohibited or restricted by GAC?
- Is it subject to inspection and quarantine (listed in statutory list of goods required inspection and quarantine or as stipulated in regulations)?
- Is it taxable?
Step 2: complete declaration
Enterprises should complete full customs declaration and clearance procedures. After paying taxes, an enterprises’ tax credit limit will renew.
Special customs declaration document
For enterprises dealing with processing trade, enterprises located in customs special supervised areas and bonded supervised areas, elementary declaration doesn’t require the List of Bonded Accounts for Review. Declaration documents in the second step are submitted as usual.
|What is List of Bonded Accounts for Review?|
It is a kind of special customs declaration document used in Golden Gate Golden Gate Project Ⅱ. (refer to GAC announcement on application of special declaration document)
What is Golden Gate Project Ⅱ?
The filling of declaration documents shall comply with GAC announcement No.2019-18 on revising Rules of Filling Import and Export Declaration Documents.
While the “two-step declaration” is being trialed, traditional customs declaration and clearance is also available. Enterprises operating within the customs zones listed below can choose either method.
- Shibali customs subordinate to Manzhouli Customs District
- Qianjiang customs Xiasha-based Office and Zhoushan customs subordinate to Hangzhou Customs District
- Meishan customs subordinate to Ningbo Customs District
- Yantai customs port office and airport office subordinate to Qingdao Customs District
- Shenzhen Bay customs and Shekou customs subordinate to Shenzhen Customs District
- Xingang customs and Suidong customs subordinate to Huangpu Customs District
During the trial period, “two-step declaration” is applicable only when the following three criteria are met:
(2) goods are imported through the above customs zones listed above;
(3) stakeholder credentials can be reviewed online (refer to Appendix 2 List of Credentials Shared Online Within Government Departments).
The announcement will enter effect on August 24, 2019.
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