NINGBO MORE KASI TRADING CO.,LTD

Attention of import and export enterprises!

In order to further optimize the business environment and promote the high-quality development of foreign trade, the General Administration of Customs issued a public announcement on matters related to the handling of import and export enterprises and units that voluntarily disclose acts in violation of customs regulations before Customs discovery and timely correction.

In order to further optimize the business environment and promote the high-quality development of foreign trade, on October 8, the General Administration of Customs, in accordance with the provisions of the Customs Law of the People’s Republic of China, the Law of the People’s Republic of China on Administrative Penalties, the Regulations of the People’s Republic of China on Customs Inspection and other relevant laws and regulations, took the initiative to disclose violations of customs regulations by import and export enterprises and units before customs discovery. And timely correction of the relevant matters, a public announcement.

The announcement is valid from October 11, 2023 to October 10, 2025, and the General Administration of Customs Announcement No. 54 in 2022 is repealed at the same time.

 

The details of the announcement are as follows:

 

1. Import and export enterprises or units that voluntarily disclose acts in violation of customs regulations shall not be subject to administrative penalties under any of the following circumstances:

 

(1) within six months from the date of occurrence of tax-related violations, voluntarily disclosed to the Customs.

 

(2) where tax evasion or underpayment accounts for less than 30% of the tax payable, or tax evasion or underpayment is less than 1 million yuan, more than six months after the date of the occurrence of the tax violation, but within two years voluntarily disclosed to the Customs.

 

(3) affecting the administration of export tax refund by the State:

 

1. Voluntarily disclosing to the Customs within six months from the date of occurrence of the violation;

 

2.More than six months from the date of the violation, but within two years to the customs to actively disclose, affect the national export tax rebate management and may be more than 30% of the tax refund should be refunded, or may be more than 1 million yuan of tax refund.

 

(4) Processing trade enterprises due to the improvement of the process, the use of non-bonded materials and parts proportion of the declaration is not accurate, resulting in the actual unit consumption is lower than the declared consumption, and the resulting surplus materials, semi-finished products, finished products have not been disposed of, or have been re-exported through processing trade.

 

(5) Apply the provisions of Article 15 (1) of the Regulations on the Implementation of Customs Administrative Penalties of the People’s Republic of China, and timely correction does not cause harmful consequences:

 

1.The violation of laws and regulations occurred before 24 o ‘clock on the last day of the month, and the impact of the total statistical value of less than 10 million yuan;

 

2.Within 3 natural months after 24 o ‘clock on the last day of the month, the illegal acts are disclosed to the Customs, and the total statistical value of the impact is less than 5 million yuan.

 

(6) apply the provisions of item (2) of Article 15 of the Regulations on the Implementation of Customs Administrative Penalties of the People’s Republic of China.

 

(7) Apply the provisions of Article 18 of the Regulations of the People’s Republic of China on the Implementation of Customs Administrative Penalties to deal with violations of Customs regulations that do not affect the State’s prohibitions on entry and exit, export tax refund administration, tax collection and license administration.

 

(8) Import and export enterprises or units in violation of the Customs inspection and quarantine business provisions, and can promptly go through the customs formalities, without causing harmful consequences, except for matters involving quarantine and matters involving safety, environmental protection and health.

 

2. Import and export enterprises or units take the initiative to report their tax-related violations in writing to the Customs and correct them in a timely manner. If the Customs finds that the disclosure is made on the initiative, the import and export enterprises or units may apply to the Customs for exemption of the tax late payment fee in accordance with the law.

 

3. Acts of import and export enterprises or units that voluntarily disclose and are punished by the Customs with a warning or a fine of less than 1 million yuan shall not be included in the records of the credit status of enterprises identified by the Customs. Where an advanced certification enterprise voluntarily discloses a violation of customs regulations, the Customs shall not suspend the application of corresponding management measures to the enterprise during the investigation, except for those involving safety, environmental protection and health matters in the inspection category.

 

4. The relevant provisions of this Announcement shall not apply to import and export enterprises or units that voluntarily disclose to the Customs for the second or more times within one year (12 consecutive months) the same acts of violating Customs regulations (referring to acts of the same nature and violations of the same provisions of the same law and the same money provisions).

 

The relevant provisions of this Announcement shall not apply to cases involving one or more rights licenses granted by the right holder to the authorized person based on the same goods, and the import and export enterprises or units have voluntarily disclosed to the Customs again.

 

5. Import and export enterprises and units that voluntarily disclose to the Customs shall fill out the Active Disclosure Report Form, and attach accounting books, documents and other materials, and report to the customs at the place of declaration, the actual place of import and export or the place of registration.