署税[1999]590号
颁布日期：19990818 　实施日期：19990818 　颁布单位：海关总署、 国家出入境检验检疫局

　　ShuShui [1999] No.590

　　August 18, 1999

　　Guangdong Branch, each customs directly under the General Administration of Customs and every bureau of inspection¹ and quarantine directly under the State Administration for Entry-Exit Inspection and Quarantine:

　　With regard to the recent question posed by the Harbin Customs to the General Administration of Customs on whether the receipt presented after the sample commodity inspection, sanitation² inspection and animal-plant inspection (hereinafter referred to as " three inspections³") of bonded⁴ goods for processing trade can be regarded as effective certificate for cancellation⁵ the processing trade contract at the customs, the reply is confirmed as follows:

　　I. After carrying out sample check of bonded raw materials, components⁶ or finished products for processing trade according relevant laws and regulations, the "three inspections" departments shall present relevant certificate (see attached sample). The customs can verify and cancel the goods with reasonable quantity upon the presentation of the certificate. New inspection and quarantine certificate will replace the old "three inspections" certificate after reform on the "three inspections" institutions.

　　II. "Reasonable quantity" in Article 1 refers to the quantity of samples taken by the "three inspections" department in accordance with relevant laws and regulations.

　　III. No "three inspections" department can randomly⁷ enlarge the scope and quantity of the sample-check. When checking bonded goods for processing trade, the "three inspections" departments shall submit to the local customs for filing a report in advance, including such contents as the sample-check scope, quantity and criteria⁸. Customs shall report unjustifiable sample-check quantity notably⁹ higher than the reasonable quantity to the General Administration of Customs, which will then inform the State Administration for Entry-Exit Inspection and Quarantine.

　　IV. All local customs and "three inspections" departments shall strengthen the cooperation and keep each other timely informed in order to make the administration of processing trade successful.

　　The above provisions shall be duly implemented¹⁰.

　　Attachment: Sample Certificate of Import and Export Commodity Inspection (omitted)