广州海关多点报关`口岸验放报关指南 Guangzhou Customs Guide

1、广州海关多点报关、口岸验放报关指南Guangzhou Customs Guide to “Local Declaration & Port Clearance”随着全球经济一体化进程的加快及入世效应的不断加深，国际区 域间合作日益增多，国内区域性经济圈也快速形成，我国企业将面临着 更加激烈的国际、国内区域性经济竞争。如何进一步适应和服务对外贸 易经济和现代国际物流发展的需要，对海关通关管理提出了更高的要 求。为此，广州海关创新了通关监管模式，为提高通关管理水平进行了 有益的尝试，通过制订广州海关关于支持促进新白云国际机场全面提 升运作效能的十二条措施和广州海关关于促进佛山地区经贸发展的 十项服

2、务措施，推出了建立在规范、统一、公正、透明基础上的“多点 报关，口岸验放”通关监管模式，为企业提供了可根据自身需要灵活选 择应用的、高效便捷的通关环境。它是广州海关应对飞速增长的监管业 务量，达到方便合法进出，促进贸易便利化的发展，同时强化海关监管， 保持进出口环节的健康秩序，维护国家经济利益，实现有效监管和高效 运作的有机统一的一项重大举措。它适应了经济发展和企业进出口活动 需要，有利于提高通关效率，降低企业通关成本，使进出口企业在竞争 中处于更加有利地位。In pace with the integration of global economy and the deepening aff

3、ect of China entering WTO, international cooperation increases and national economy cycle forms. The home enterprises are facing fiercer domestic and international competition. The development of foreign trade and modern logistics makes still greater demands on the management of Customs declaration.

4、 For this reason, Guangzhou Customs creates a new supervision mode to improve the declaration management. Through the institution of Twelve Service Measures to Improve the Comprehensive Efficiency of New Baiyun International Airport & Ten Service Measures to Facilitate the Economic Development of Fo

5、shan Area, Guangzhou Customs puts out the supervision mode of “Local Declaration & Port Clearance” basing on standardization, integration, justice and transparency. The new mode provides enterprises with a flexible and convenient declaration environment. It also helps raise the efficiency and reduce

6、 the cost of declaration to make the enterprises more competent. It reflects the unity of effective supervision and efficient operation.一、“多点报关，口岸验放”通关监管模式的特点广州海关“多点报关，口岸验放”通关监管模式是指进出口货物的收 发货人或其代理人（以下简称“报关人”）可以选择广州海关关区内任一主 管海关进行申报、办理接单审核/征收税费手续，到实际进出口货物的口 岸海关办理货物验放手续的通关监管模式，从而实现报关人办理报关交 单手续与海关实货验放作业

7、的分离，为企业就近通关提供便利，可以减 少企业往返报关的次数，减少了货物在海关监管场所之间的转关运输， 降低了企业通关成本和物流成本，同时也有利于海关属地化管理。I. Characteristic of the supervision mode of “Local Declaration & PortClearance This new mode means that the consignor, consignee or agent (hereafter referred to as “declarant”)could choose any competent customs under t

8、he jurisdiction of Guangzhou Customs to make declaration and go through the formalities of document-checking and duty-paying, and then finish the cargo-examination and cargo-release at the customs office of entry or exit. The new mode separates the declaration of declarant and the examination of cus

9、toms. Therefore, it saves the cost on declaration and transportation and inures to the management of customs.二、主管海关和口岸海关的定义主管海关是指货物实际进出境地海关以外的其他海关；口岸海关是指货物实际进出境地海关。随着大佛山、新白云机场和南沙新港建设等大型项目的推出， 目前广州海关推出的“多点报关，口岸验放”通关监管模式的货物实 际进出口岸主要指广州新白云机场和南沙新港，口岸海关为白云机场 海关和番禺海关。Definition of competent customs and po

10、rt customsCompetent customs refers to the other customs office beyond the customs office of entry or exit.Port customs refers to the customs office of entry or exit.In the new supervision mode, the ports of entry and exit now mainly include New Baiyun International Airport and the New Port of Nansha

11、.So the port customs refers to Baiyun Airport Customs House and Panyu Customs House.三、多点报关、口岸验放”通关监管模式适用范围Terms of application除下列货物外，均可在广州关区内适用多点报关，口岸验放”模式办理通关业务：All cargoes are applicableto thissupervisionnode except the following:（一）进口可回收废物，包括废铜（税号7404）、废铝（税号7602）、废钢（税号7204）、废塑料（税号3915）、废纸（税号4707）

12、等；i . reclaimableimport waste materialsjncludingzopper scrap（tariffnumber 7404）, aluminum scrap（tariffmber 7602）, steelscrap（tariffnumber 7204）, waste plastics（tarduMber 3915）, waste paper（tariffnumber 7602）etc；（二）转关货物：transit cargo;三）加工贸易内销补税及深加工结转货物；tariff-surchargedrgo of processingtrade for home

13、 use and, deep-processing cargo cleared for home use;四）其他规定不得采用多点报关、口岸验放”模式的货物。Cargo excepted by other regulations.四、通关流程Procedure(一)进口i . Import进口货物到达机场或码头，运输工具的负责人或其代理人向现场海 关办理运输工具清关手续后，报关人即可录入主管海关关区代码向海关 发送报关单电子数据报关;除适用便捷通关措施的企业外，若需在货物到 港前向海关申报的，运输工具负责人或其代理人应提前申报运输工具进 口舱单数据，经口岸海关确认后，报关人方可录入主管海关关区

14、代码向 海关发送报关单电子数据报关；After the person in charge of the means of transport or his/her agent has finished the customs clearance for the means of transport upon arrival of the cargo to the airport or dock, the declarant could input the code of the competent customs to send it an electronic declaration for

15、m. Except the enterprises applicable to the facilitative measures, other enterprises that need to declare before the arrival of the cargo could input the code of the competent customs and send an electronic declaration form only when the data of the means of transport is sent in advance and confirme

16、d by the port customs.报关单电子数据经海关审结后，报关人在主管海关接单点递交纸质报 关单证，并办理有关税费手续；After the electronic declaration form is checked and released, the declarant submits the paper declaration form and go through relevantprocedures at the competent customs.货物所有人或其代理人向口岸海关办理进口货物的查验、放行手 续，海关对进出口货物进行风险分析后确定货物是否需要查验，不 需要查

17、验的货物直接予以放行。The owner of cargo or agent goes through the formalities of examination and release at the port customs. The customs decides whether the cargo is to be checked or not on the base of risk analysis. If not, the cargo is released directly.(二)出口ii. Export出口货物运抵口岸并取得配载证明后,报关人方可录入主管海关关区代码向海关发送报

18、关单电子数据报关。经批准或适用便 捷通关措施的企业，可以选择提前报关；After the cargo arrives at the port and gets the prove of optimum arrangement, declarant shall input the code of competent customs and send it an electronic declaration form. The enterprises applicable to the facilitative measures or approved by the customs could s

19、end the form in advance.报关单电子数据经海关审结后，报关人在主管海关接单点递交纸 质报关单证，并办理有关税费手续：After the electronic declaration form is checked and released, the declarant submits the paper declaration form and go through relevantprocedures at the competent customs.报关人向口岸海关办理出口货物的查验、放行手续，海关对进 出口货物进行风险分析后确定货物是否需要查验，不需要查验的货物直

20、接予以放行。The declarant goes through the formalities of examination and releaseat the port customs. The customs decides whether the cargo is to be checked or not on the base of risk analysis. If not, the cargo is released directly.五、交单规定Provision on submitting the form主管海关接单点负责验核纸质报关单、合同、发票、装箱单、许可证 件、原产

21、地证明等报关单证；The form-receiving counter of the competent customs takes charge ofthe inspection of documents(such as the paper declaration form, contract, invoice, packing list, licensing documents, certificate of origin， etc).对在口岸才能办理的报关单证(如进口通关单等)，报关人可以在口 岸海关办理查验与实货放行手续时才向海关交验。The documents that could only be handled at the port customs (such as bill of entry) should be submitted to the customs when going through the examination and releasing formalities.六、报关单的修改和撤销 报关单的修改和撤销申请应向主管海关提出并办理。W. Amendment and cancellationThe amend