◆ declaration responsibility:
Enterprise declaration, must have a customs declaration, engraved with "declaration special seal", while the "special seal" and the declaration of the customs seal or signature to the customs registration record. Each declaration, must be stamped on the declaration "declaration special seal", the declaration and the legal representative of the signing of customs, customs before accepting the declaration. The company's declaration of the company's customs declaration of liability.
◆ The Customs shall suspend the customs declaration right under any of the following circumstances:
- Violation of the Customs Law and other relevant laws and regulations, the warning is invalid;
- non-performance of tax obligations and other obligations to be fulfilled;
- Failing to pass the annual examination of customs;
- Lack of strict management of customs declaration, many people cancel the declaration of qualified;
- For other reasons need to suspend the right of declaration.
◆ In any of the following cases, the Customs shall cancel the customs declaration right:
- the competent authority has revoked its import and export operation rights;
- the registration of industrial and commercial bureau revoked its business license;
- committed a crime of smuggling;
- disintegration of the enterprise or incorporation into other units;
- the right to suspend the right to declare the right circumstances of the serious.
◆ Legal liability for the crime of smuggling:
Crime of smuggling. To evade customs supervision, one of the following acts, is the crime of smuggling. Whoever commits the crime of smuggling shall be sentenced by the court to criminal penalties, including a fine, and confiscation of smuggled goods, articles, smuggling means of transport and illegal gains. Enterprises and organizations shall be investigated for criminal responsibility by the judicial bureau according to law for their supervisors and directly responsible persons. If the case does not constitute a crime, the Customs shall confiscate the goods and the illegal gains, and impose a fine.
- transporting, carrying or mailing the import or export of drugs or weapons prohibited by the State, or the import or export of counterfeit currency, for the purpose of profit-making, or for the purpose of profit-making or transmission; or to transport, carry or postpone the export of cultural relics prohibited by the State Outbound
- for the purpose of profit-making for the purpose of transporting, carrying, mailing in addition to the items listed in the preceding paragraph prohibits the import and export of other goods, the state restrictions on import and export or legally required to pay tariffs on goods,
A larger amount;
- Unauthorized sale of bonded goods imported for special purpose, or goods subject to tax reduction or exemption without authorization by the Customs and the payment of customs duties, the amount of which is relatively large;
- The smuggling of armed smuggling, with violence to check the smuggling of goods, goods, regardless of the amount of size, are smuggling.
◆ Tax interest
Stated interest, strictly speaking, can not be counted as a violation or penalties, but because of the delay in tax liability caused by the delay in customs duties arising from interest.
According to customs regulations, the processing trade bonded goods within the expiry of the provisions of the full export, the original tax levied by the Customs and Excise Department, the Customs will notify the Bank of China will margin and interest fully refunded to the enterprise, if the failure to export or approved domestic sales , In addition to the tax levied by the Customs, will be subject to additional tax interest. This processing is as follows:
- Interest rate on deferred tax interest: According to the interest rate of demand deposits as stipulated by the People's Bank of China, the General Administration of Customs adjusts the rates at the beginning of each year according to the changes in bank interest rates.
- Application of interest rate: The interest is to be taxed at the interest rate at the time of issuance of the tax payment.
- Starting and ending dates of interest-bearing interest: Calculated in days from the date of importation of the first batch of processing trade contracts to the date of collection of tax.
- If the amount of interest is more than the deposit margin interest margin, the margin of interest is insufficient, the enterprise shall be paid separately.
◆ Liability and penalties for bonded goods
In accordance with the provisions of the customs supervision and control, processing trade import bonded materials should be used for processing export products, processing trade products should be re-exported within the prescribed period. The Customs shall, in accordance with the specific circumstances, impose the following penalties without the approval of the competent foreign economic and trade authority and with the consent of the Customs, domestic sale or disposal of bonded materials or finished goods for processing trade (hereinafter referred to as "goods"
- Unauthorized consent without authorization to constitute a domestic smuggling crime, be held criminally responsible.
- If the goods are not delivered, transferred, mortgaged or exchanged without authorization, the goods shall be ordered to be repaid, impose a fine of not more than 2 times of the taxable value of the goods or the amount of the tax payable. If the goods can not be recovered, Tax interest, according to the provisions of severe punishment.
- If the quantity of bonded goods is not enough to provide justifiable reasons or the relevant records are not true, the amount of the goods shall be equal to or less than 2 times the amount of the tax payable.
- If there is a special reason for domestic sales or for the production of domestic products, and has the original contract approval authority of the foreign trade and economic authorities approved in the verification period to be submitted to the import quota permit or registration management certificate Can not be submitted, in addition to catch up the tax and the interests of tax relief, the goods below the equivalent value of more than 30% of the fine to be written off after the case.
- In the case of goods sold domestically or approved for sale in the domestic market or used for the production of domestically produced products but not for customs clearance and for domestic sales or for the production of domestic products without customs approval, the value of the goods equivalent to 50% Of the fine.
- Where the goods exceed the customs verification period and can neither be exported nor applied for domestic sales, the deadline for the enterprise to supplement the approval certificate issued by the competent foreign trade and economic cooperation authority, the Customs shall grant the domestic sales and make up the tax and interest on the deferred tax; if it fails to provide the approval document, If the enterprise can provide the approval documents, the price will be deducted from the tax and the interest, fines, as well as the storage, sale costs will be reimbursed, failed to make up, the Customs will be provided The deduction of the relevant costs will be turned over to the treasury.
- Where the Customs punishes smuggling or punishes more than three times (including three times) in violation of the customs supervision regulations, the customs shall manage according to the category D in the enterprise classification management.