To further guide the import and export enterprises, the unit law-abiding self-discipline, reflecting the "integrity of law-abiding convenience, dishonesty punishments" to protect the customs law enforcement to enhance the level of customs clearance, the General Administration of Customs decided to carry out tax collection and management reform pilot. The relevant matters are hereby announced as follows:

First, the scope of the pilot
Article 80, 81 and 82 of the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff"), which are imported by sea, land and air at ports across China.
In the Shanghai port sea imports, the Shanghai Customs to declare the "tariff" Chapter 84,85,90 chapter goods.
Article 84, 85 and 90 of the "Tariff Regulations" declared to the Shanghai Customs for importation by air at the Shanghai Port (only for the import and export enterprises registered in Shanghai Customs, not including express mail).
In Beijing, Ningbo port import "tariff" chapter 84,85,90 chapter commodity, in batches into the scope of the pilot.
Cases involving formula pricing, special cases and certificates of origin or declarations of origin under preferential trade agreements that have not yet achieved electronic networking are not included in the scope of the pilot.

Second, the main content
(A) self-declaration, self-tax (self-reported from the payment).
Import and export enterprises and units shall, when handling customs pre-entry, truthfully and normatively fill in the items of the customs declaration, and calculate the relevant taxes and fees payable by using the customs taxation (service) tools recorded in the pre-entry system, Calculated results to confirm, together with the declaration pre-entry content submitted to the Customs and Excise Department.
The import and export enterprises and units shall, upon receipt of the receipts from the Customs Clearance System, go through the formalities for payment of relevant taxes and fees; if the tax payment payment book is needed, it may be printed at the customs site, On the marked "self-reported self-pay" words, are tax vouchers, do not have the customs administrative decision attributes.

(B) the tax element after the audit set.
After the release of the goods, the customs shall conduct spot checks on the taxation elements such as the prices, classification and origin of the import and export enterprises and units. In special cases, the customs shall examine the tax elements before release. The relevant import and export enterprises and units shall, in accordance with the requirements of the Customs, cooperate with the Customs in the work of tax collection and administration.
The Customs and Excise Department shall take the initiative to inform the Customs in writing of its acts in violation of the customs supervision provisions and accept the customs treatment. If the customs authorities decide to take the initiative to disclose the information, the customs shall lighten or mitigate the punishment; the minor acts shall be corrected promptly and there shall be no harmful consequences; , Not administrative punishment. For those who voluntarily disclose and pay back the tax, the customs may reduce the late fee.

This Announcement shall come into force on November 1, 2016. Among them, the "tariff" Chapter 84,85,90 commodity pilot since December 1, 2016 will come into effect.

Special announcement.

General Administration of Customs
October 29, 2016