GACC Announcement No.86, 2016 on Bonded Goods Circulation betw Customs Special Control Areas & Bonded Supervision Venues

[2017-01-09 17:03:47]

In order to facilitate the circulation of bonded goods in an efficient low-cost way, according to China Customs law and regulations, hereby announced are the requirements concerning such circulation between Customs special control areas and/or bonded supervision venues:

1. This Announcement applies to the circulation of bonded goods between Customs special control areas, or between a Customs special control area and a bonded logistics center (Model B), or between bonded logistics centers (Model B).

2. Enterprises may undertake the circulation formalities by means of “goods delivery in batches, declarations in total” and may self-transport the circulated goods by means of cross-Customs transfer.

3. Enterprises involved shall keep electronic account for the bonded goods in the circulation and shall, within time limit, submit the registered circulation information through Customs management system of the bonded circulation.

4. Enterprises involved shall submit “Bonded Goods Circulation Declaration Form” and undertake the circulation registration in the following way:

(1) The transfer-in enterprise shall give transfer-in information in the Declaration Form and declare to the transfer-in Customs house.

(2) After the transfer-in Customs house approves the declaration, the transfer-out enterprise shall give transfer-out information in the Declaration Form and declare to the transfer-out Customs house.

(3) The Declaration Form shall enter into effect upon its approval by the transfer-out Customs house. Enterprises involved shall deliver or receive the circulated goods in accordance with the approved Declaration Form.

5. The circulation registration shall meet the following requirements:

(1) One Declaration Form shall correspond to one electronic account of the transfer-out enterprise and one electronic account of the transfer-in enterprise.

(2) The goods information in the Declaration Form shall be consistent with those of corresponding electronic accounts.

(3) Regarding the circulated goods, their declared unit of measurement and declared quantity shall be consistent and statutory quantity shall be consistent.

(4) HS codes (8-digits) declared by and between the transfer-in and transfer-out parties shall be consistent. If the codes are not consistent, the parties shall refer to the transfer-in Customs regulations on commodity classification.

(5) If the transfer-in party is blank in the Declaration Form, commodity items will not be compared.

(6) The Declaration Form is usually valid for half year, up to one year at most; if it is overdue, relevant goods shall not be dispatched.

(7) After the Declaration Form is approved, registered goods information may not be altered.

(8) The Customs shall finish verifying the Declaration Form within 5 workdays upon receipt of the Form.

6. If relevant enterprises are under any of the following circumstances, the Customs will reject the Declaration Form:

(1) Incompliant with Customs requirements and under rectification;

(2) Suspected of smuggling and under investigation, except those providing guarantee as required;

(3) Incompliant with declaration or receipt/dispatch requirements;

(4) Electronic account of import/export was suspended by the Customs;

(5) Not creditworthy.

7. After circulation registration, the enterprises shall receive/dispatch goods as per the Declaration Form on the basis of truthful declaration to the Customs.

(1) The transfer-out enterprise shall declare outbound goods sheet to the transfer-out Customs house; the transfer-out Customs may register the dispatch information.


(2) The transfer-in enterprise shall declare inbound goods sheet to the transfer-in Customs house; the transfer-in Customs may register the receipt information.

8. Where the circulation is based on cross-Customs transport, Customs control vehicles shall be used for the transport with Customs seals.

9. Both the transfer-out and transfer-in enterprises shall finish declarations in total to transfer-out and transfer-in Customs houses within 30 days upon each real dispatch and receipt as per GACC Announcements No. 20 of 2016 and No. 22 of 2010.

The transfer-in enterprise shall inform the transfer-out enterprise of transfer-in declaration status within 2 workdays of the declaration.

10. After real receipt or dispatch, relevant enterprises shall declare the circulation information to the Customs as per the following regulations:

(1) The enterprises shall declare as per the Declaration Form batch by batch or in combination.

(2) The enterprises shall submit “Registration Form for Inbound and Outbound Goods” with truthful information of control mode, transport mode, commodity description, HS code, specification, quantity and price.

One copy of transfer-in registration form shall correspond to one copy of transfer-out registration form with mutual consistency in declaration number, HS code, commodity price and quantity, etc.; attached document code shall be “K”.

(3) In batch-by-batch or combined declarations, the declaration quantity shall be determined as per real dispatch and receipt quantities on both parties of circulation.

Where the receipt quantity equals to the dispatch quantity, the both parties shall declare the same quantity;

If real receipt is less than real dispatch, the both parties shall declare real receipt quantity; regarding the quantity difference between the receipt and the dispatch, the transfer-out enterprise shall supplement the short-paid tax to the transfer-out Customs house.

If real receipt is more than real dispatch, the both parties shall declare real dispatch quantity; regarding the quantity difference between the receipt and the dispatch, the transfer-in enterprise shall declare inbound registration to the transfer-in Customs house.

(4) As regards false declaration of the circulated goods, the goods may be re-declared after proper correction as required by the Customs.

11. The transfer-out and transfer-in enterprises shall, within 30 days upon each real dispatch and receipt respectively, finish total declarations to transfer-out and transfer-in Customs houses in the order of “the inbound first, the outbound later”, and ensure the consistency between transfer-out data and transfer-in data. The total declarations shall be finished within one calendar year. The transfer-in enterprise shall, within 2 workdays upon inbound declaration, inform the transfer-out enterprise of the declaration status.

12. As regards return of the goods, the transfer-in and transfer-out enterprises shall respectively declare to transfer-in and transfer-out Customs houses for the return processing.

This Announcement shall enter into force upon its issue.

Annex: Bonded Goods Circulation Declaration Form (omitted)




General Administration of Customs of China (GACC)
December 30, 2016
Source: ETCN