GACC Announcement No.62, 2016 on Tax Collection Reform

[2016-11-03 11:43:49]

In order to ensure importer/exporter abidance by law, self-discipline and creditability, the GACC has decided to pilot tax collection reform as follows:

1. Reform Coverage

(1) The commodities listed under Chapters 80, 81, 82 of the “Customs Import & Export Tariff of the P. R. China” (hereinafter as “the Tariff”), which are imported by air, land and sea at all ports of China;
(2) The commodities listed under Chapters 84, 85, 90 of the Tariff, which are imported by sea to Shanghai and declared to Shanghai Customs;
(3) The commodities listed under Chapters 84, 85, 90 of the Tariff, which are imported by air into Shanghai and declared to Shanghai Customs (only by the importers/exporters registered with Shanghai Customs), excluding express delivered articles;
(4) The commodities listed under Chapters 84, 85, 90 of the Tariff, which are imported into Beijing and Ningbo ports, will be put into the reform batch-by-batch;
(5) In the case of formula pricing, special situations, and Certificate/Declaration of Origin under preferential trade agreements without being online, the commodities may be excluded.

2. Reform Contents

(1) Active Declaration and Payment of Tax/Fee

In customs pre-entry, importers/exporters shall provide truthful standard declaration contents; calculate tax/fees by using specific calculators provided on the pre-entry system; confirm the tax/fee results displayed by the system, then submit them along with all other pre-entry items.

Upon corresponding receipts from Customs Clearance System, importers/exporters shall actively undertake tax/fee payment formalities; in need of paper Tax Pay proof, they may print it at local Customs House; the paper Tax Pay proof (with “自报自缴”) does not belong to administrative decision.

(2) Postposition of Tax Elements Check

After cargo release, the Customs may conduct spot check of taxation elements including price, classification and country of origin; in special cases, the Customs may conduct such check prior to cargo release.

Where importers/exporters actively report their violations and accept Customs penalty, the Customs may regard it as active disclosure; regarding an enterprise of the active disclosure, the Customs shall impose lighter and lenient penalty or punishment; where violation is slight and timely rectified, the Customs may impose no penalty or punishment. Where an enterprise actively discloses its tax evasion and timely supplements the tax short-paid, the Customs may levy less or no overdue fine concerned.

This Announcement shall enter into force on 1 November 2016. The reform on the commodities under Chapters 84, 85, 90 of the Tariff shall start on 1 December 2016.





General Administration of Customs of China (GACC)
October 29, 2016
Source: ETCN