Customs Enterprise Registration, Cancellation and Supervision
Customs enterprise registration and cancellation refers to the registration procedures for customs supervision and control in accordance with the laws and regulations of my country, which provides the living space and legal conditions necessary for the legal operation of customs enterprises.
Definition of customs enterprises
Customs enterprises refer to legal persons or other organizations approved by the customs authorities to engage in international trade goods declaration, inspection and tax payment activities. According to the Measures for the Administration of Customs Supervision and Management of Customs Enterprises, the duties and functions of customs enterprises include: goods declaration, inspection, customs tax payment, customs clearance documents, other services approved by the customs (not including inspection and quarantine) and other services approved by the customs.
Application for registration of customs enterprises
In accordance with the Measures for the Administration of Customs Supervision and Management of Customs Enterprises, the applicant for the registration of a customs enterprise shall present the following materials:
(1) The approved application for registration form for the customs enterprise.
(2) A copy of the business license or other organizations certificate of approval.
(3) An official letter from the State Administration of Taxation certifying the status of the taxpayer.
(4) Documents proving the basic qualifications of the customs processing personnel and the amount of customs processing fees.
(5) Custody and use agreement related to commercial seal.
(6) The approved statement on the internal control of customs enterprises.
(7) A copy of other relevant documents approved by the customs.
Registration and approval of customs enterprises
Within 30 working days from the day when the documents mentioned in Article 4 of the Measures for the Administration of Customs Supervision and Management of Customs Enterprises are reviewed and found to be in order, the customs shall certificate the approval of the registration and make instructions to the registration of the customs enterprises. After approval, the approval certificate shall be issued to the approved customs enterprise. The approval certificate must be prominently displayed in the approved customs office.
Cancellation of customs enterprises
The ‘Customs Enterprises’ refers to the registration of cancellation in accordance with the laws and regulations of the Ministry of Finance and Taxation which does not meet the requirements.
The reason for cancellation of customs enterprises is mainly due to the fact that the performance of customs enterprises and the tax liability are not in accordance with the law or the tax is overdue. The main body of the enterprise or other organization has also been subject to insolvency and other legal articles, bankruptcy and cancellation of business license, major changes in corporate organization or business scope, or transfer of ownership of the customs enterprise, etc.
In the event of any of the above-mentioned circumstances, the customs enterprise shall apply to the customs authorities with the relevant legal documents, and the customs authorities shall investigate and confirm the facts of the incident. After the cancellation is confirmed, the customs enterprise shall be subject to the cancellation procedures.
The customs authorities shall delete all registration information of the Customs Enterprise, and declare the cancellation of the Customs Enterprise to the public in a timely manner.
Supervision and security of customs enterprise registration
When applying for customs enterprise registration, the applicant must promise to follow the relevant laws and regulations in the administrative measures and other judicial documents. The customs authorities shall, in accordance with the customs laws, strengthen the supervision and management of the performance of customs enterprises, such as goods declaration and inspection, customs tax payment and related matters, and ask them to make corrections or punishments as appropriate.
In order to maintain the law and order ofCustoms Enterprises, the customs shall strengthen the information registration of customs enterprises and make a catalog of classification. A system for mutual verification and information exchange between customs administration and customs enterprises shall be implemented so that customs enterprises can easily access information. The progress and performance of the customs enterprise shall be subject to credit notations and other forms of evaluation in order to label the customs enterprises and set samples.
The customs shall also monitor and pay attention to the handling of goods by customs enterprises, organize and conduct supervision and spot checks of compliance with the conditions of customs enterprise approval, find and deal with cases of non-compliance according to law, and strengthen the management of customs enterprise approval documents and keep accounts.
Conclusion
Registration, cancellation and supervision of customs enterprises is an important part of my countrys customs supervision and control system. The customs authorities shall continually strengthen the management of customs enterprises and effectively use management means such as registration and cancellation, in strict compliance with the laws and regulations of my country, to provide legal living space and an orderly market environment for the proper operation of customs enterprises.
