廣州海關(guān)多點(diǎn)報(bào)關(guān)`口岸驗(yàn)放報(bào)關(guān)指南 Guangzhou Customs Guide

1、廣州海關(guān)多點(diǎn)報(bào)關(guān)、口岸驗(yàn)放報(bào)關(guān)指南Guangzhou Customs Guide to “Local Declaration & Port Clearance”隨著全球經(jīng)濟(jì)一體化進(jìn)程的加快及入世效應(yīng)的不斷加深，國(guó)際區(qū) 域間合作日益增多，國(guó)內(nèi)區(qū)域性經(jīng)濟(jì)圈也快速形成，我國(guó)企業(yè)將面臨著 更加激烈的國(guó)際、國(guó)內(nèi)區(qū)域性經(jīng)濟(jì)競(jìng)爭(zhēng)。如何進(jìn)一步適應(yīng)和服務(wù)對(duì)外貿(mào) 易經(jīng)濟(jì)和現(xiàn)代國(guó)際物流發(fā)展的需要，對(duì)海關(guān)通關(guān)管理提出了更高的要 求。為此，廣州海關(guān)創(chuàng)新了通關(guān)監(jiān)管模式，為提高通關(guān)管理水平進(jìn)行了 有益的嘗試，通過(guò)制訂廣州海關(guān)關(guān)于支持促進(jìn)新白云國(guó)際機(jī)場(chǎng)全面提 升運(yùn)作效能的十二條措施和廣州海關(guān)關(guān)于促進(jìn)佛山地區(qū)經(jīng)貿(mào)發(fā)展的 十項(xiàng)服

2、務(wù)措施，推出了建立在規(guī)范、統(tǒng)一、公正、透明基礎(chǔ)上的“多點(diǎn) 報(bào)關(guān)，口岸驗(yàn)放”通關(guān)監(jiān)管模式，為企業(yè)提供了可根據(jù)自身需要靈活選 擇應(yīng)用的、高效便捷的通關(guān)環(huán)境。它是廣州海關(guān)應(yīng)對(duì)飛速增長(zhǎng)的監(jiān)管業(yè) 務(wù)量，達(dá)到方便合法進(jìn)出，促進(jìn)貿(mào)易便利化的發(fā)展，同時(shí)強(qiáng)化海關(guān)監(jiān)管， 保持進(jìn)出口環(huán)節(jié)的健康秩序，維護(hù)國(guó)家經(jīng)濟(jì)利益，實(shí)現(xiàn)有效監(jiān)管和高效 運(yùn)作的有機(jī)統(tǒng)一的一項(xiàng)重大舉措。它適應(yīng)了經(jīng)濟(jì)發(fā)展和企業(yè)進(jìn)出口活動(dòng) 需要，有利于提高通關(guān)效率，降低企業(yè)通關(guān)成本，使進(jìn)出口企業(yè)在競(jìng)爭(zhēng) 中處于更加有利地位。In pace with the integration of global economy and the deepening aff

3、ect of China entering WTO, international cooperation increases and national economy cycle forms. The home enterprises are facing fiercer domestic and international competition. The development of foreign trade and modern logistics makes still greater demands on the management of Customs declaration.

4、 For this reason, Guangzhou Customs creates a new supervision mode to improve the declaration management. Through the institution of Twelve Service Measures to Improve the Comprehensive Efficiency of New Baiyun International Airport & Ten Service Measures to Facilitate the Economic Development of Fo

5、shan Area, Guangzhou Customs puts out the supervision mode of “Local Declaration & Port Clearance” basing on standardization, integration, justice and transparency. The new mode provides enterprises with a flexible and convenient declaration environment. It also helps raise the efficiency and reduce

6、 the cost of declaration to make the enterprises more competent. It reflects the unity of effective supervision and efficient operation.一、“多點(diǎn)報(bào)關(guān)，口岸驗(yàn)放”通關(guān)監(jiān)管模式的特點(diǎn)廣州海關(guān)“多點(diǎn)報(bào)關(guān)，口岸驗(yàn)放”通關(guān)監(jiān)管模式是指進(jìn)出口貨物的收 發(fā)貨人或其代理人（以下簡(jiǎn)稱“報(bào)關(guān)人”）可以選擇廣州海關(guān)關(guān)區(qū)內(nèi)任一主 管海關(guān)進(jìn)行申報(bào)、辦理接單審核/征收稅費(fèi)手續(xù)，到實(shí)際進(jìn)出口貨物的口 岸海關(guān)辦理貨物驗(yàn)放手續(xù)的通關(guān)監(jiān)管模式，從而實(shí)現(xiàn)報(bào)關(guān)人辦理報(bào)關(guān)交 單手續(xù)與海關(guān)實(shí)貨驗(yàn)放作業(yè)

7、的分離，為企業(yè)就近通關(guān)提供便利，可以減 少企業(yè)往返報(bào)關(guān)的次數(shù)，減少了貨物在海關(guān)監(jiān)管場(chǎng)所之間的轉(zhuǎn)關(guān)運(yùn)輸， 降低了企業(yè)通關(guān)成本和物流成本，同時(shí)也有利于海關(guān)屬地化管理。I. Characteristic of the supervision mode of “Local Declaration & PortClearance This new mode means that the consignor, consignee or agent (hereafter referred to as “declarant”)could choose any competent customs under t

8、he jurisdiction of Guangzhou Customs to make declaration and go through the formalities of document-checking and duty-paying, and then finish the cargo-examination and cargo-release at the customs office of entry or exit. The new mode separates the declaration of declarant and the examination of cus

9、toms. Therefore, it saves the cost on declaration and transportation and inures to the management of customs.二、主管海關(guān)和口岸海關(guān)的定義主管海關(guān)是指貨物實(shí)際進(jìn)出境地海關(guān)以外的其他海關(guān)；口岸海關(guān)是指貨物實(shí)際進(jìn)出境地海關(guān)。隨著大佛山、新白云機(jī)場(chǎng)和南沙新港建設(shè)等大型項(xiàng)目的推出， 目前廣州海關(guān)推出的“多點(diǎn)報(bào)關(guān)，口岸驗(yàn)放”通關(guān)監(jiān)管模式的貨物實(shí) 際進(jìn)出口岸主要指廣州新白云機(jī)場(chǎng)和南沙新港，口岸海關(guān)為白云機(jī)場(chǎng) 海關(guān)和番禺海關(guān)。Definition of competent customs and po

10、rt customsCompetent customs refers to the other customs office beyond the customs office of entry or exit.Port customs refers to the customs office of entry or exit.In the new supervision mode, the ports of entry and exit now mainly include New Baiyun International Airport and the New Port of Nansha

11、.So the port customs refers to Baiyun Airport Customs House and Panyu Customs House.三、多點(diǎn)報(bào)關(guān)、口岸驗(yàn)放”通關(guān)監(jiān)管模式適用范圍Terms of application除下列貨物外，均可在廣州關(guān)區(qū)內(nèi)適用多點(diǎn)報(bào)關(guān)，口岸驗(yàn)放”模式辦理通關(guān)業(yè)務(wù)：All cargoes are applicableto thissupervisionnode except the following:（一）進(jìn)口可回收廢物，包括廢銅（稅號(hào)7404）、廢鋁（稅號(hào)7602）、廢鋼（稅號(hào)7204）、廢塑料（稅號(hào)3915）、廢紙（稅號(hào)4707）

12、等；i . reclaimableimport waste materialsjncludingzopper scrap（tariffnumber 7404）, aluminum scrap（tariffmber 7602）, steelscrap（tariffnumber 7204）, waste plastics（tarduMber 3915）, waste paper（tariffnumber 7602）etc；（二）轉(zhuǎn)關(guān)貨物：transit cargo;三）加工貿(mào)易內(nèi)銷補(bǔ)稅及深加工結(jié)轉(zhuǎn)貨物；tariff-surchargedrgo of processingtrade for home

13、 use and, deep-processing cargo cleared for home use;四）其他規(guī)定不得采用多點(diǎn)報(bào)關(guān)、口岸驗(yàn)放”模式的貨物。Cargo excepted by other regulations.四、通關(guān)流程Procedure(一)進(jìn)口i . Import進(jìn)口貨物到達(dá)機(jī)場(chǎng)或碼頭，運(yùn)輸工具的負(fù)責(zé)人或其代理人向現(xiàn)場(chǎng)海 關(guān)辦理運(yùn)輸工具清關(guān)手續(xù)后，報(bào)關(guān)人即可錄入主管海關(guān)關(guān)區(qū)代碼向海關(guān) 發(fā)送報(bào)關(guān)單電子數(shù)據(jù)報(bào)關(guān);除適用便捷通關(guān)措施的企業(yè)外，若需在貨物到 港前向海關(guān)申報(bào)的，運(yùn)輸工具負(fù)責(zé)人或其代理人應(yīng)提前申報(bào)運(yùn)輸工具進(jìn) 口艙單數(shù)據(jù)，經(jīng)口岸海關(guān)確認(rèn)后，報(bào)關(guān)人方可錄入主管海關(guān)關(guān)區(qū)

14、代碼向 海關(guān)發(fā)送報(bào)關(guān)單電子數(shù)據(jù)報(bào)關(guān)；After the person in charge of the means of transport or his/her agent has finished the customs clearance for the means of transport upon arrival of the cargo to the airport or dock, the declarant could input the code of the competent customs to send it an electronic declaration for

15、m. Except the enterprises applicable to the facilitative measures, other enterprises that need to declare before the arrival of the cargo could input the code of the competent customs and send an electronic declaration form only when the data of the means of transport is sent in advance and confirme

16、d by the port customs.報(bào)關(guān)單電子數(shù)據(jù)經(jīng)海關(guān)審結(jié)后，報(bào)關(guān)人在主管海關(guān)接單點(diǎn)遞交紙質(zhì)報(bào) 關(guān)單證，并辦理有關(guān)稅費(fèi)手續(xù)；After the electronic declaration form is checked and released, the declarant submits the paper declaration form and go through relevantprocedures at the competent customs.貨物所有人或其代理人向口岸海關(guān)辦理進(jìn)口貨物的查驗(yàn)、放行手 續(xù)，海關(guān)對(duì)進(jìn)出口貨物進(jìn)行風(fēng)險(xiǎn)分析后確定貨物是否需要查驗(yàn)，不 需要查

17、驗(yàn)的貨物直接予以放行。The owner of cargo or agent goes through the formalities of examination and release at the port customs. The customs decides whether the cargo is to be checked or not on the base of risk analysis. If not, the cargo is released directly.(二)出口ii. Export出口貨物運(yùn)抵口岸并取得配載證明后,報(bào)關(guān)人方可錄入主管海關(guān)關(guān)區(qū)代碼向海關(guān)發(fā)送報(bào)

18、關(guān)單電子數(shù)據(jù)報(bào)關(guān)。經(jīng)批準(zhǔn)或適用便 捷通關(guān)措施的企業(yè)，可以選擇提前報(bào)關(guān)；After the cargo arrives at the port and gets the prove of optimum arrangement, declarant shall input the code of competent customs and send it an electronic declaration form. The enterprises applicable to the facilitative measures or approved by the customs could s

19、end the form in advance.報(bào)關(guān)單電子數(shù)據(jù)經(jīng)海關(guān)審結(jié)后，報(bào)關(guān)人在主管海關(guān)接單點(diǎn)遞交紙 質(zhì)報(bào)關(guān)單證，并辦理有關(guān)稅費(fèi)手續(xù)：After the electronic declaration form is checked and released, the declarant submits the paper declaration form and go through relevantprocedures at the competent customs.報(bào)關(guān)人向口岸海關(guān)辦理出口貨物的查驗(yàn)、放行手續(xù)，海關(guān)對(duì)進(jìn) 出口貨物進(jìn)行風(fēng)險(xiǎn)分析后確定貨物是否需要查驗(yàn)，不需要查驗(yàn)的貨物直

20、接予以放行。The declarant goes through the formalities of examination and releaseat the port customs. The customs decides whether the cargo is to be checked or not on the base of risk analysis. If not, the cargo is released directly.五、交單規(guī)定Provision on submitting the form主管海關(guān)接單點(diǎn)負(fù)責(zé)驗(yàn)核紙質(zhì)報(bào)關(guān)單、合同、發(fā)票、裝箱單、許可證 件、原產(chǎn)

21、地證明等報(bào)關(guān)單證；The form-receiving counter of the competent customs takes charge ofthe inspection of documents(such as the paper declaration form, contract, invoice, packing list, licensing documents, certificate of origin， etc).對(duì)在口岸才能辦理的報(bào)關(guān)單證(如進(jìn)口通關(guān)單等)，報(bào)關(guān)人可以在口 岸海關(guān)辦理查驗(yàn)與實(shí)貨放行手續(xù)時(shí)才向海關(guān)交驗(yàn)。The documents that could only be handled at the port customs (such as bill of entry) should be submitted to the customs when going through the examination and releasing formalities.六、報(bào)關(guān)單的修改和撤銷 報(bào)關(guān)單的修改和撤銷申請(qǐng)應(yīng)向主管海關(guān)提出并辦理。W. Amendment and cancellationThe amend