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1、进出口企业办理海关业务须知Notice to import and export enterprises on going through customs formalities拱北海关简介一、拱北海关的简要情况拱北海关是直属于中华人民共和国海关总署的国家进出境监督管理机关,辖区范围包括珠海市和中山市,现下设副局级机构2个,正处级机构42个,副处级机构11个。二、拱北海关的互联网址及常用电话号码网址:xgbhg.gdzh.govx总机:(0756)8161114关长热线x(0756)8111411反走私举报x(0756)8885970, 8一五1166海关廉政举报x(0756)88832902
2、4小时值班x(0756)816一三38三、拱北海关主要有哪些内设机构,这些机构与企业有关的主要职能是什么?(一)办公室 负责全关业务协调、对外联系、口岸事务、信访接待等工作。x:(0756)8885821(二)人事教育处 负责关区报关员培训和资格考试等工作。x:(0756)8161432(三)技术处 负责海关与企业联网的技术开发和保障工作。x: (0756)81619一三(四)通关管理处 负责关区进出口货物电子通关数据审核, 关区通关业务职能管理,直接退运货物、滞报金减免等业务审批,以及中国“电子口岸”项目推广等工作。x:(0756)8161277审单中心:8161299(五)法规处 负责关区
3、行政复议、行政及民事诉讼、行政赔偿、纳税争议处理等法律事务,提供政策法律咨询,执行贸易管制措施,关区知识产权海关保护指导监督和案件处理等工作。x:(0756)816一八29(六)加工贸易监管处 负责对关区加工贸易监管及保税业务(包括保税区、保税仓库、出口监管仓库)的职能指导和组织协调,按规定核定和适时调整关区加工贸易企业料件单耗、损耗标准。x:(0756)8161217(七)监管处 负责组织、指导、协调关区进出境货物、运输工具、行邮物品及快件等的监管,各类海关监管场所的审批、监控等工作。x:(0756)8161205(八)关税处 负责关区进出口商品归类、关税及其它税费征管的职能管理,以及原产地
4、认定、减免税审批、进出口商品价格专业认定等项工作。x:(0756)816一五06(九)综合统计处 负责编制本关区贸易统计和海关业务统计,开展统计数据分析,实施统计监督,提供海关作业单证查阅、海关统计咨询服务等工作。x:(0756)8161716(十)调查局 负责查办职责范围内的走私违规案件,组织、指导、协调全关稽查、反价格瞒骗、风险管理、扫黄打非以及报关企业、报关员管理等工作。x:(0756)8162624(十一)缉私局 负责关区范围内走私等行政违法案件的调查、审理和行政处罚的执行,对走私犯罪案件和走私犯罪嫌疑人依法进行侦查、拘留、执行逮捕、预审、移送起诉等。投诉x816169724小时值班x
5、8161669四、 拱北海关下辖的主要分支机构所在位置及联系方式?中山海关 位于中山市城区中山五路。电话:(0760)8332211-6372中港办:(0760)5310087石岐办:(0760)5310751小榄办:(0760)2100907(二)九洲海关 位于珠海市九洲大道。x(0756)3332一八3-5056, 3332一八1(三)斗门海关 位于斗门区斗门桥东开发区。x(0756)5503398, 5504710(四)湾仔海关 位于珠海市湾仔中心路。x(0756)88211405820(五)高栏海关 位于珠海港区。x(0756)7269123-5625(六)横琴海关 位于横琴经济开发区
6、。x(0756)8842231(七)万山海关筹备处 位于珠海市桂山岛。x(0756)8851417(八)驻珠海保税区办事处 位于珠海保税区。x(0756)8825123-205(九)驻闸口办事处 位于珠海市拱北关闸口。x(0756)8162585(十)驻香洲办事处 位于珠海市香洲梅华东路。x(0756)2224805(十一)驻白石办事处 位于珠海市前山白石海关集装箱查验场内。x(0756)88805一五-5527I. A General introduction of Gongbei Customs1. An Introduction of Gongbei CustomsOverseen di
7、rectly by the General Customs Administration of P.R.C., Gongbei Customs is a state organ responsible for the supervision and control over inward and outward activities. It has jurisdiction over both Zhuhai city and Zhongshan city and is now composed of 2 sub-bureau level units, 42 division level uni
8、ts and 11 sub-division level units. 2. Website and some useful phone numbers of Gongbei CustomsWebsite: xgbhg.gdzh.govxTelephone exchange: (0756)8161114Customs Director hotline: (0756)8111411Anti-smuggling informants hotline: (0756)8885970, 8一五1166Anti-corruption informants hotline: (0756)888329024-
9、hours hotline: (0756)816一三383. Major internal units of Gongbei Customs, and their main functions relating to enterprisesa. General Office in charge of business coordination, external liaison, port affairs, correspondence and visitation handling, etc. Tel: (0756)8885821b. Human Resources Management D
10、ivision in charge of the training and qualification test affairs of customs declarants. Tel:(0756)8161432c. Technology & Equipment Division in charge of the technical development and maintenance of networks between Customs and enterprises. Tel:(0756)81619一三 d. Clearance Management Division in charge
11、 of the verification of electronic data of import and export cargos, the functional management over customs clearance affairs, the examination and approval of relevant business like direct returned cargo and the reduction and exemption of fees for delayed declaration, The promotion of China E-Port P
12、roject, etc. Tel: (0756)8161277Documents Examination Center: (0756)8161299e. Legal Affairs Division in charge of the administrative reconsideration, administrative and civil lawsuits, administrative compensation, duty-payment dispute settling and other legal affairs, the provision of consultation se
13、rvices concerning policies and laws, the enforcement of international trade restraint measures, the guidance and supervision of the protection of intellectual property rights and relevant cases handling. Tel: (0756)816一八29f. Processing Trade Management Division in charge of the organization, coordin
14、ation and functional guidance of the supervision of processing and bonded business including Bonded Zones, Bonded Warehouses and Export Surveillance Warehouses, the verification and timely adjustment of unit consumption or loss criteria of import materials and components for enterprises engaged in p
15、rocessing trade in accordance with relevant rules and regulations. Tel: (0756)8161217 g. Supervision Division in charge of the organization, guidance, and coordination of the supervision and control over inward and outward goods, means of transport, luggage, postal items and express delivery goods,
16、the examination, approval and supervision of various customs surveillance areas, etc. Tel: (0756)8161205h. Duty Collection Division in charge of the functional management of tariff classification and the collection of customs duties and other taxes and fees, the verification of certificate of origin
17、, the approval of reduction and exemption of duties, the professional assessment of import & export commodities prices, etc. Tel: (0756)816一五06I. Statistics Division in charge of the compilation of international trade statistics and customs business statistics, the implementation of statistical anal
18、ysis and monitoring, the provision of customs operational documents inquiry and customs statistics consultation services, etc. Tel: (0756)8161716j. Investigation Bureau in charge of the investigation and handling of cases of smuggling and evasion of customs control in its charge, the organization, g
19、uidance and coordination of customs external auditing, Anti Pricing Fraud Campaign, risk management, Anti Pornography and Illegality Campaign, and the management of customs broking enterprises and customs declarants. Tel:(0756)8162624k. Smuggling Suppression Bureau in charge of the investigation, tr
20、ial and execution of disciplinary sanction of smuggling cases and other cases in violation of administrative laws and regulations, the investigation, detention, carrying out of arrest, preparatory examination, transfer and prosecution of smuggling crime cases and smuggling crime suspects in accordan
21、ce with relevant laws and regulations. Complaint hotline: 816169724-hours hotline: 81616694. Major subordinated units of Gongbei Customs, their locations and ways of contacta. Zhongshan Customs located in Zhongshan #5 road, Zhongshan city. Tel:(0760)8332211-6372Zhongshan port office: (0760)5310087Sh
22、iqi office:(0760)5310751Xiaolan office:(0760)2100907b. Jiuzhou Customs located in JiuZhou road, Zhuhai city.Tel:(0756)3332一八3-5056, 3332一八1c. Doumen Customs located in East Doumen-Bridge Development Zone, Doumen district, Zhuhai city. Tel:(0756)5503398, 5504710d. Wanzai Customs located in central ro
23、ad, Wanzai, Zhuhai city. Tel:(0756)88211405820e. Gaolan Customs located in Zhuhai Port (Gaolan Port) area, Zhuhai city.Tel:(0756)7269123-5625f. Henqin Customs located in Hengqin Economic Development Zone. Tel:(0756)8842231g. Wanshan Customs(in preparation) located in Guishan island, Zhuhai city. Tel
24、:(0756)8851417h. Customs Office at Zhuhai Bonded Zone located in Zhuhai Bonded Zone.Tel: (0756)8825123-205i. Customs Office at Zhakou located in Guanzhakou (Gongbei Port), Gongbei, Zhuhai. Tel:(0756)8162585j. Customs Office at Xiangzhou located in east Meihua road, Xiangzhou, Zhuhai. Tel:(0756)22248
25、05k. Customs Office at Baishi located in the Baishi container checking field, Qianshan, Zhuhai city. Tel:(0756)88805一五-5527(二)深加工结转一、广东海关加工贸易深加工结转监管模式的适用对象是哪些?广东省内企业之间开展深加工结转业务,按广东海关深加工结转监管模式办理手续。广东省内企业开展设备和余料结转业务,结转双方或一方属保税区或出口加工区内企业,以及与省外企业开展深加工结转业务,不适用广东海关深加工结转监管模式。二、企业如何办理加工贸易深加工结转申请审批手续?首先,企业向外
26、经贸部门提出申请,海关凭外经贸部门意见受理企业申请。其次,转出企业填制加工贸易保税货物深加工结转申请表后向转出地海关办理报备手续。第三,转入企业填制经转出地海关备案的加工贸易保税货物深加工结转申请表连同手册复印件向转入地海关办理审批手续。三、企业办理加工贸易深加工结转申请审批手续时应注意哪些事项?(一)一份结转计划只能对应一本转出手册,但可对应多本转入手册。(二)结转计划的有效期最长不超过转出方手册有效期。(三)转入企业应在转出地海关办结报备手续之日起10个工作日内向转入地海关办理计划审批手续。(四)如结转双方手册的商品编码、品名、规格型号等不一致的,企业还需提交结转货物的相片和单耗表。四、企
27、业在办理加工贸易深加工结转送货及收货手续时应注意哪些事项?(一)结转计划经转入地海关审核批准后,转出企业方可开始送货。(二)每次交、收结转货物时,结转双方企业均需在保税货物实际结转情况登记表中如实填写交、收货情况,并加盖企业长条印章。(三)实际送货的数量可等于或少于结转计划批准的数量,但不能超过结转计划批准的数量。五、企业如何办理加工贸易深加工结转报关手续?首先,转入企业根据实际收货数量,向转入地海关办理进口报关,转入地海关放行进口报关单后,计算机自动向转出地海关反馈进口报关单数据,转入企业应于当天通知转出企业到转出地海关办理出口报关。其次,转出企业通过POP查询系统确认转出地海关已收到转入地
28、海关发送的进口报关单数据后,向转出地海关办理出口报关,转出地海关放行出口报关单后,计算机自动向转入地海关反馈出口报关单数据。六、企业如何查询和补发送加工贸易深加工结转进口报关数据?转出企业通过POP查询系统查询转出地海关是否已收到进口报关单数据,操作办法为:进入“现代海关业务信息化管理系统公共服务子系统”,选择“9”(广东深加工结转专用)进入“广东深加工结转POP子菜单”,选择“2”(深加工结转转入地对碰状态查询程序),键入结转进口报关单号码及转入方对应手册号,即可了解数据传输是否成功。转出地海关逾期未收到数据,转入企业可通过POP查询系统补发进口报关单数据。操作办法为:按上述方法进入“广东深
29、加工结转POP子菜单”,选择“3”(深加工结转进口方补发报文程序),输入要查询的进口报关单号码,电脑自动提示是否发送,按确认键即可完成补发送。同一份报关单24小时内只能补发送一次。七、企业办理加工贸易深加工结转报关手续时应注意哪些事项?(一)送货完毕后,结转双方企业应于结转计划及本企业对应手册有效期内向各自主管海关办理结转报关手续,一份结转计划可分批办理结转报关。(二)结转进口报关单运输方式栏填写“其他”,运输工具名称栏为空,出口报关单运输方式栏填写“其他”,运输工具名称栏填写“转入对方两位关区号对应的结转进口报关单号码”;进口报关单备注栏填写:转自对应的出口登记手册号码,出口报关单备注栏填写
30、:转至对应的进口登记手册号码。(三)结转进、出口报关单的申报商品序号必须一一对应。(四)结转进、出口报关单同一商品的申报数量单位以及对应数量可以不同,但法定单位和对应数量必须一致。(五)结转进、出口报关单申报价格必须一致。八、企业办理删除加工贸易深加工结转报关单手续时应注意哪些事项?(一)结转双方企业向各自主管海关办理删除进、出口报关单手续。(二)转出地海关删除出口报关单后,转出企业应及时通知转入企业办理删除进口报关单。(三)转入企业申请删除进口报关单,转入地海关将先检查报关单传输数据对碰状态,如己有出口报关单与之对碰,转入企业应通知转出企业到转出地海关删除出口报关单后,才删除进口报关单;如转
31、出地海关未收到进口报关单传输数据,转入企业应通过POP查询系统补发进口报关单数据。IIDeep Processing Transit (Interplant Transfer)I. What does the model of Guangdong Customs supervision over goods transferred between enterprises in the course of deep processing activities apply to?Enterprises within Guangdong Province engaged in the Deep Pr
32、ocessing Transit (Interplant Transfer,hereinafter referred to as DPT)activities can go through the procedures according to the model of Guangdong Customs supervision over goods transferred between enterprises in the course of deep processing activities. The new model does not apply to those enterpri
33、ses if they are engaged in transfers of equipment and residual materials, or if both sides or either side of transfer enterprises are located in bonded area or export processing zone, or if the enterprise is involved in the DPT activities with the enterprises of other provinces.II. How to go through
34、 the procedures for application, examination and approval of DPT?(1) The enterprise can apply to the foreign trade and economics cooperation authority, and Customs will accept (or review) the application after the approval of the foreign trade and economics cooperation authority.(2) The enterprise t
35、hat transfers goods out (hereinafter called transferring enterprise) fills in Bonded Goods for Deep Processing Transfer Activities Application and reports to the Customs where the goods are transferred out (hereinafter called transfer-out Customs) for documentation.(3) The enterprise where goods are
36、 transferred in (hereinafter called receiving enterprise), after filling in the form of Bonded Goods for Deep Processing Transfer Activities Application which has been recorded by the transfer-out Customs, can bring it together with the copy of Carnet to apply for the examination and approval at the
37、 Customs where the goods are destined for (hereinafter called transfer-in Customs).III. What to note when going through the procedures for application, examination and approval of DPT? (1) One transfer plan can apply to only one transfer-out carnet, but to several transfer-in handbooks. (2) The term
38、 of validity of transfer plan shall not be longer than that of the transferring enterprises carnet. (3) The receiving enterprise should go through the examination and approval procedures in transfer-in Customs within 10 workdays after the documentation in transferring Customs. (4) If the commodity c
39、odes, descriptions or specifications and models in the carnets do not comply with each other, enterprises still have to submit photograph and unit consumption of transferred goods.IV. What to note when going through delivering and receiving procedures of DPT? (1) The transferring enterprise can only
40、 deliver the goods after the transfer plan has been approved by transfer-in Customs. (2) Each time when delivering or receiving goods, both sides should fill accurately the delivering and receiving record in Registration Form for Actual Transferred Bonded Goods, and affix the rectangular seal of the
41、 enterprises. (3) The actual quantity of delivering can be equal to or less than, but not more than the approved quantity of transfer plan.V. How to go through the import-export declaration procedures of DPT?(1) The receiving enterprise makes import declaration to transfer-in Customs according to ac
42、tual quantity of received goods. After transfer-in Customs releasing the import entry, the computer will automatically feedback the data of import entry to the transfer-out Customs. The receiving enterprise should notify the transferring enterprise in time (during the period) to make export declarat
43、ion at transfer-out Customs.(2) The transferring enterprise, after the confirmation that transfer-out Customs has received the data of import entry from transfer-in Customs through POP inquiry system, shall make export declaration in transfer-out Customs. After transfer-out Customs releasing the exp
44、ort entry, the computer will automatically feedback the data of export entry to the transfer-in Customs.VI. How to inquire and retransmit data of DPT import entry?The transferring enterprise can inquire whether the transfer-out Customs has received the import entry data through the POP inquiry syste
45、m. The operations are: enter Public Service Sub-system of Modern Customs Information Management System, choose “9”(for Guangdong DPT use only) to enter “POP Sub-menu of Guangdong DPT”, choose “2”(Inquiry System of Data Cross-checking Condition), input import entry number of DPT and the receiving ent
46、erprises carnet number, and get whether the data has been successfully transmitted.If transfer-out Customs doesnt receive the data in time, the transferring enterprise can retransmit import entry data through POP inquiry system. The operations are: enter POP sub-menu, choose “3” (Program For Receivi
47、ng Enterprise of DPC to Retransmit), input the inquired import entry number, and the computer will ask whether to transmit the data; press “Enter” key and retransmit. Retransmission can only be done once within 24 hours.VII. What to note when going through declaration formalities for DPT? (1) After the delivery,