海关总署令第89号
颁布日期：20010930 　实施日期：20011015 　颁布单位：海关总署

　　Order [2001] No.89 of the General Administration of Customs

　　September 30, 2001

　　The Measures of the Customs of the People's Republic of China on the Supervision¹ of the Goods Transited² between Customs Offices discussed and adopted at the working meeting of the General Administration of Customs on September 3, 2001, are hereby promulgated³, and shall come into force on October 15, 2001. The original Circular of the General Administration of Customs on Promulgating⁴ "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped by Landway and Transited between Customs Offices in Guangdong Region" (ShuJian [2001] No. 21), the Circular of the General Administration of Customs on Promulgating "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped for Import and Export and Transited between Customs Offices Along the Yangtse River" (ShuJian [2001] No. 22), and the Circular on Promulgating the "Measures of the Customs of the People's Republic of China on Goods Transited between Customs Offices" (ShuJianYi [1992] No. 1337) shall be repealed⁵ simultaneously⁶.

　　Attachment⁷:

　　Measures of the Customs on the Supervision of the Goods Transited between Customs Offices

　　Chapter I General Provisions

　　Article 1 These Measures are enacted⁸ in accordance with the Customs Law of the People's Republic of China with a view to strengthening the supervision on the goods transited between customs offices and providing conveniences to the consignees and the consigners to go through customs formalities.

　　Article 2 The goods transited between customs offices are the goods under the supervision of the Customs. Unless otherwise provided (see Attachment 1), formalities of transition between customs offices may be handled for all imported and exported goods. The Customs shall affix¹⁰ seals on the imported and exported goods transited between customs offices.

　　Article 3 The goods transited between customs offices shall be carried by a carrier who has been registered at the customs. The Customs shall limit the scope of routes for the transition between customs offices, and shall limit the time for the transportation of the goods, while the carrier shall carry the goods to the designated place as required by the Customs.

　　The Customs may, as needed in its work, send functionaries¹¹ to escort the goods transited between customs offices. The consignee⁹ and consigner of the goods or their agents, and the carrier shall, in accordance with the relevant provisions, pay the escort fee to the Customs and provide conveniences.

　　Article 4 A surveillance area approved by the Customs shall be established in the place of destination or the place of consignment¹² where goods are transited between customs offices. The goods transited between customs offices shall be deposited, loaded, unloaded or inspected within the customs surveillance area. Where, under a particular circumstance, the goods need to be deposited, loaded, unloaded, or inspected out of the customs surveillance area, the party concerned shall apply to the Customs in advance, and the Customs shall supervise them in accordance with the relevant provisions.

　　Article 5 The Customs' inspection¹³ on the goods transited between customs offices shall be carried out by the customs at the place of destination or at the place of consignment. The customs at the place where the goods enter or depart from the territory may also, when necessary, inspect or re-inspect the goods.

　　Article 6 Without the Customs' approval, no one shall open, pick up, deliver, forward, change, repack, mortgage, pledge, take lien¹⁴ of or transfer the goods transited between customs offices or change the identification marks on such goods, use the goods for other purposes or dispose of them by any other means.

　　Article 7 The consignee or consigner of the goods transited between customs offices or his agent may go through the formalities of transition between customs offices in any of the following three methods:

　　(1) by declaring in advance at the customs at the place of destination or at the place of consignment;

　　(2) by means of direct transition, that is, by directly filling out the declaration document of the goods transited between customs offices at the customs at the place where the goods enter the territory or at the place of consignment;

　　(3) by means of transshipment, that is, the carrier inside the territory or his agent shall uniformly declare at the customs at the territory-transit place or at the place of consignment.

　　Article 8 The electronic data in the declaration of the goods transited between customs offices shall have the same legal binding¹⁵ force as the written documents. The data wrongly filled or transmitted may, upon consent by the Customs, be amended¹⁷ or cancelled if there is a justifiable¹⁸ reason. For the goods transited between customs offices that the Customs has decided¹⁹ to inspect, the contents in the declaration may not be amended or cancelled.

　　The List of Goods Carried by the Automobile²⁰ Entering the Territory (Attachment 2) or the List of Goods Carried by the Automobile Departing from the Territory (Attachment 3) with respect to transportation by highway within Guangdong province shall be regarded as a written document for the declaration in the transition between customs offices, and shall have the legal binding force.

　　Article 9 With respect to the goods transited between customs offices, if the party concerned has declared at the customs in advance, the customs at the place where the goods enter the territory may, when unable to read the data on the imported goods which are to be transited between customs offices due to a certain reason, handle the formalities of transition between customs offices in accordance with the relevant provisions on direct transition of the goods.

　　Article 10 Unless otherwise provided, the Customs shall supervise the goods which are carried from one place which has a customs to another by means of transiting²¹ the imported goods between customs offices.

　　Article 11 Where the means of transport or the driver needs to be changed during the transportation of the goods transited between customs offices due to traffic suddenness or any other reason, the carrier or the driver shall notify the nearby customs; the nearby customs shall, after checking and approving the change, supervise the change and notify in writing the customs at the place where the goods enter the territory or at the place of destination, or, at the customs at the place where the goods depart from the territory or at the place of consignment.

　　Article 12 When the goods transited between customs offices incur²² any damage, deficiency or loss during the storage or transportation of them within the country, the carrier, the owner of the goods and the responsible person of the depository shall, except for force majeure, bear the responsibility of tax payment.

　　Chapter II Supervision on Imported Goods Which Are to Be Transited between Customs Offices

　　Article 13 With respect to the goods transited between customs offices, the party concerned shall, within 14 days as of the date when the means of transportation is declared for entering the territory, go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory, and shall, within 14 days as of the date when the goods are carried to the customs at the place of destination within the time period limited by the Customs, go through the formalities of customs declaration at the customs at the place of destination. Where the party concerned has failed to go through the formalities within the time limit, he shall be imposed upon a fee for delayed declaration in accordance with the relevant provisions.

　　Article 14 With respect to the imported goods which are to be transited between customs offices, the tax shall be levied²³ on the basis of the tax rate and exchange rate on the day when the goods arrive at the customs at the place of destination. Where the party concerned has declared at the customs in advance, the applicable tax rate and exchange rate shall be those on the day when the customs at the place of destination receives the information on transition and release transmitted by the customs at the place where the goods enter the territory. In case of major adjustment with the tax rate or exchange rate during the transportation of the goods, the tax shall be calculated on the basis of the tax rate and exchange rate on the day when the goods transited between customs offices arrive at the customs at the place of destination.

　　Article 15 With respect to the goods transited between customs offices, if the consignee of the imported goods or his agent has declared at the customs in advance, he shall, before going through the formalities of transition of the imported goods between customs offices at the customs at the place where the goods enter the territory, input²⁴ the electronic data of the Customs Declaration Form for Imported Goods at the Customs at the place of destination. The customs at the place of destination shall accept the electronic declaration in advance, and shall handle the formalities of transition, cancellation²⁵ after verification, acceptance of documents, examination and release, etc. after the goods have been carried to the surveillance area of the customs at the place of destination.

　　Article 16 With respect to the goods transited between customs offices, after the consignee or his agent who has declared at the customs in advance has filled out and input the Customs Declaration Form for Imported Goods at the customs at the place of destination, the computer will automatically create an Declaration Document on the Imported Goods Which Are to Be Transited between Customs Offices (see Attachment 4) and will transmit it to the customs at the place where the goods enter the territory.

　　Article 17 With respect to the goods transited between customs offices, if the consignee or his agent has declared at the customs in advance, he shall provide the customs at the place where the goods enter the territory with the serial²⁶ number of the "Declaration Document on the Imported Goods Which Are to Be Transited between Customs Offices", and shall submit the following documents to go through the formalities of transition between customs offices:

　　(1) the "Verification and Release List of Imported Goods Which Are to Be Transited Between Customs Offices" (see Attachment 5); where the goods are transported by highway within Guangdong province, the List of Goods Carried by the Automobile Entering the Territory shall be submitted for examination;

　　(2) the Register of the Customs of the People's Republic of China on Goods Carried by the Automobile Inside the Territory Which Carries the Goods Under the Supervision of the Customs (hereinafter referred to as the Register on Goods Carried by the Automobile) or the Vessel²⁷ Supervision Book;

　　(3) bill of lading.

　　Article 18 With respect to the imported goods which are to be transited between customs offices, if the party concerned has declared at the customs in advance, he shall, within 5 days as of the date when the electronic data are declared, go through the formalities of transition between customs offices at the customs at the territory-transit place. And if he fails to go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory within the time limit, the customs at the place of destination shall cancel the electronic data declared at the customs in advance.

　　Article 19 With respect to the goods directly transited between customs offices, the consignee of the goods or his agent shall input the data of the declaration of transition at the place where the goods enter the territory, and shall directly go through the formalities of transition between customs offices.

　　Article 20 With respect to the goods directly transited between customs offices, the consignee of the goods or his agent shall go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory with the following documents:

　　(1) the Declaration Document on the Imported Goods Which Are to Be Transited between Customs Offices; where the goods are transported by highway within Guangdong province, the List of Goods Carried by the Automobile Entering the Territory shall be submitted for examination;

　　(2) the Register on Goods Carried by the Automobile or the Vessel Supervision Book.

　　Article 21 With respect to the transshipped goods with through bill of lading or consignment note which are to be transited between customs offices and need to be re-loaded onto another means of transportation inside the territory, the carrier inside the territory or his agent shall, after the consignee or his agent has gone through the formalities of customs declaration for import at the customs at the place of destination, go through the formalities of transiting the goods between customs offices in a batch²⁸ process.

　　Article 22 With respect to the transshipped goods to be transited between customs offices, the agent of the means of transportation shall go through the formalities of transition between customs offices at the customs at the place where the goods enter the territory with the following documents:

　　(1) the Declaration Document on the Imported Goods Which Are to Be Transited between Customs Offices;

　　(2) the Written Notification for the Transshipment of Imported Goods (see Attachment 6);

　　(3) for imported transshipped goods, the paper manifest of cargo²⁹ listing the port at the place of destination.

　　For transshipped goods entering the territory by air, the connected consignment note shall be submitted.

　　Chapter III Supervision on Goods Transited Between Customs Offices Which Are to Be Exported

　　Article 23 With respect to the goods transited between customs offices, if the party concerned has declared in advance at the customs for export, the consigner of the goods or his agent shall, before the goods are carried to the customs surveillance area at the place of consignment, fill and input the electronic data into the Customs Declaration Form for Goods to Be Exported at the customs at the place of consignment, and the customs at the place of consignment shall accept the electronic application in advance. The party concerned shall, within 5 days after the electronic data are declared, carry the goods to the customs surveillance area at the place of consignment and go through the formalities of transition, examination and release, etc…… In case he fails to do so within the time limit, the customs at the place of consignment shall cancel the electronic data declared at the customs in advance.

　　Article 24 With respect to the goods directly transited between customs offices which are to be exported, the consigner of the goods or his agent shall, after the goods have been carried to the customs surveillance area at the place of consignment, fill and input the electronic data into the Customs Declaration Form for Goods to Be Exported at the customs at the place of consignment, and the customs at the place of consignment shall accept the electronic application, and handle the formalities of transition, examination and release, etc……

　　Article 25 With respect to the goods declared at the customs in advance directly transited between customs offices which are to be exported, the consigner or his agent shall fill out and input the electronic data into the Customs Declaration Form for Goods to Be Exported at the place of consignment. After the customs at the place of consignment has completed the formalities of release, the computer will automatically create the data on the Declaration Document on the Goods Transited between Customs Offices Which Are to Be Exported (Attachment 7), and will transmit them to the customs at the place where the goods depart from the territory.

　　Article 26 With respect to the goods declared at the customs in advance directly transited between customs offices which are to be exported, the consigner or his agent shall go through the formalities of transition between customs offices for export at the customs at the place of consignment with the following documents:

　　(1) the Customs Declaration Form for Goods to Be Exported;

　　(2) the Register on Goods Carried by the Automobile or the Vessel Supervision Book;

　　(3) where the goods are transported by highway within Guangdong province, the List of Goods Carried by the Automobile Departing from the Territory shall also be submitted.

　　Article 27 After the goods declared at the customs in advance and directly transited between customs offices which are to be exported have arrived at the place where the goods depart from the territory, the consigner or his agent shall, with the Register on Goods Carried by the Automobile or the Vessel Supervision Book, and the Customs Declaration Form for Goods to Be Exported and the Declaration Document on the Goods Transited between Customs Offices Which Are to Be Exported or the List of Goods Carried by the Automobile Departing from the Territory (for goods transported by highway within Guangdong province), which are issued by the customs at the place of consignment, go through the formalities at the customs at the place where the goods depart from the territory for the goods transited between customs offices to depart from the territory.

　　Article 28 With respect to the transshipped goods with through bill of lading or consignment note which are needed to be reloaded onto another means of transportation inside the territory and are to be exported, the carrier or his agent shall, after the consigner has gone through the formalities of customs declaration for export at the customs at the place of consignment, go through the formalities of transiting the goods between customs offices in a batch process as required by the manifest of cargo listing the outward means of transport.

　　Article 29 With respect to the transshipped goods which are to be exported, the consigner or his agent shall go through the formalities for release at the customs at the place of consignment, and the agent of the means of transportation shall input and submit the following documents to the customs at the place of consignment:

　　(1) Declaration Document on the Goods Transited between Customs Offices Which Are to Be Exported;

　　(2) the electronic or paper manifest of cargo listing the outward means of transport;

　　(3) the Register on Goods Carried by the Automobile or the Vessel Supervision Book .

　　The customs at the place of consignment shall issue the Written Notification for the Transshipment of Goods to Be Exported (see Attachment 8) after granting the approval. The customs at the place where the goods depart from the territory shall verify the above said documents, and handle the formalities for the transshipped goods to depart from the territory.

　　Article 30 Where the outward means of transport may not be determined³⁰ until the goods are carried to the place where the goods depart from the territory, or the name, voyage schedule, or bill of lading number of the original means of transportation is changed, the party concerned may re-input or amend¹⁶ the relevant data at the place where the goods depart from the territory, and go through the formalities for the goods to depart from the territory.

　　Chapter IV Cancellation after Verification

　　Article 31 The customs at the place of destination may not handle the transition or cancellation after verification until the imported goods which are to be transited between customs offices are carried to the customs surveillance area at the place of destination.

　　Where the imported bulk goods which are to be transited between customs offices are carried in batches³¹, the customs at the place of destination shall handle the formalities of transition and cancellation after verification for the whole goods after the first batch of goods have been carried to the customs surveillance area at the place of destination, and the consigner or his agent shall meanwhile go through the formalities of customs declaration for import for the whole goods.

　　The customs at the place of destination shall handle the examination and release for the rest of the goods in accordance with the relevant provisions. After the last batch of goods has arrived, the customs at the place of destination shall complete the cancellation after verification for the whole goods.

　　Article 32 The customs at the place where the goods depart from the territory may not handle the transition or cancellation after verification until the goods transited between customs offices which are to be exported are carried to the customs surveillance area at the place where the goods depart from the territory. After the goods have actually left the territory, the customs at the place where the goods depart from the territory shall cancel the clean manifest of cargo after verifying it, and shall send the feedback to the customs at the place of consignment, while the customs at the place of consignment shall, based on the feedback, issue the proving sheet of the relevant customs declaration form.

　　Article 33 The means of transportation in transition shall not carry the goods transited between customs offices for a second time before the transition and cancellation after verification have been completed.

　　Chapter V Supplementary³² Provisions

　　Article 34 Terms used in these Measures are defined as follows:

　　(1) The term "goods transited between customs offices" shall refer to:

　　a. the goods entering the territory, for which the party concerned applies to the customs for the transition between customs offices and for transporting to another place which has customs, and goes through the customs formalities for import;

　　b. the goods supervised and released by the customs at the place where the goods depart from the territory, for which the party concerned has gone through the customs formalities for export at the place of consignment and which are being carried to the place where the goods depart from the territory;

　　c. the goods carried from one place which has customs inside the territory to another, which need to be supervised by the customs.

　　(2) "the place where the goods enter the territory": the port where the goods enter the customs area.

　　(3) "the place where the goods depart from the territory": the port where the goods leave the customs area.

　　(4) "the place of destination": the place to which the imported goods which are to be transited between customs offices are carried for customs declaration.

　　(5) "the place of consignment": the place to which the goods transited between customs offices which are to be exported are carried for customs declaration and consignment.

　　(6) "carrier": the enterprise approved by the customs to carry goods transited between customs offices.

　　Article 35 the General Administration of Customs shall be responsible for the interpretation³³ of these Measures.

　　Article 36 These Measures shall come into force on October 15, 2001. The original Circular of the General Administration of Customs on Promulgating "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped by Landway and Transited between Customs Offices in Guangdong Region" (ShuJian [2001] No. 21), the Circular of the General Administration of Customs on Promulgating "Measures of the Customs of the People's Republic of China on the Supervision of Goods Shipped for Import and Export and Transited between Customs Offices along the Yangtse River" (ShuJian [2001] No. 22), and the Circular on Promulgating the "Measures of the Customs of the People's Republic of China on Goods Transited between Customs Offices" (ShuJianYi [1992] No. 1337) shall be abrogated³⁴ at the same time.

　　Attachments³⁵:

　　1. List of Articles Whose Transition between Customs Offices is Restricted(omitted)

　　2. List of the Customs of the People's Republic of China on Goods Carried by the Automobile Entering the Territory(omitted)

　　3. List of the Customs of the People's Republic of China on Goods Carried by the Automobile Departing from the Territory(omitted)

　　4. Declaration Document of the Customs of the People's Republic of China on the Imported Goods Which Are to Be Transited between Customs Offices(omitted)

　　5. Verification and Release List of Imported Goods Which Are to Be Transited Between Customs Offices(omitted)

　　6. Written Notification of the People's Republic of China for the Transshipment of Imported Goods(omitted)

　　7. Declaration Document of the Customs of the People's Republic of China on the Goods Transited between Customs Offices Which Are to Be Exported(omitted)

　　8. Written Notification of the People's Republic of China for the Transshipment of Goods to Be Exported(omitted)

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