进出口企业办理海关业务须知

进出口企业办理海关业务须知NOTICETOIMPORTANDEXPORTENTERPRISESONGOINGTHROUGHCUSTOMSFORMALITIES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HTTP/GBHGGDZHGOVCN总机07568161114关长热线电话07568111411反走私举报电话07568885970,8151166海关廉政举报电话0756888329024小时值班电话07568161338三、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。联系电话（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。联系电话（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。联系电话（0756）8161913四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。联系电话（0756）8161277审单中心8161299（五）法规处负责关区行政复议、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。联系电话（0756）8161829（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。联系电话（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。联系电话（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，以及原产地认定、减免税审批、进出口商品价格专业认定等项工作。联系电话（0756）8161506（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。联系电话（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。联系电话（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。投诉电话816169724小时值班电话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）83322116372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。电话（0756）33321835056,3332181（三）斗门海关位于斗门区斗门桥东开发区。电话（0756）5503398,5504710（四）湾仔海关位于珠海市湾仔中心路。电话（0756）88211405820（五）高栏海关位于珠海港区。电话（0756）72691235625（六）横琴海关位于横琴经济开发区。电话（0756）8842231（七）万山海关筹备处位于珠海市桂山岛。电话（0756）8851417（八）驻珠海保税区办事处位于珠海保税区。电话（0756）8825123205（九）驻闸口办事处位于珠海市拱北关闸口。电话（0756）8162585（十）驻香洲办事处位于珠海市香洲梅华东路。电话（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。电话（0756）88805155527IAGENERALINTRODUCTIONOFGONGBEICUSTOMS1ANINTRODUCTIONOFGONGBEICUSTOMSOVERSEENDIRECTLYBYTHEGENERALCUSTOMSADMINISTRATIONOFPRC,GONGBEICUSTOMSISASTATEORGANRESPONSIBLEFORTHESUPERVISIONANDCONTROLOVERINWARDANDOUTWARDACTIVITIESITHASJURISDICTIONOVERBOTHZHUHAICITYANDZHONGSHANCITYANDISNOWCOMPOSEDOF2SUBBUREAULEVELUNITS,42DIVISIONLEVELUNITSAND11SUBDIVISIONLEVELUNITS2WEBSITEANDSOMEUSEFULPHONENUMBERSOFGONGBEICUSTOMSWEBSITEHTTP/GBHGGDZHGOVCNTELEPHONEEXCHANGE07568161114CUSTOMSDIRECTORHOTLINE07568111411ANTISMUGGLINGINFORMANTSHOTLINE07568885970,8151166ANTICORRUPTIONINFORMANTSHOTLINE0756888329024HOURSHOTLINE075681613383MAJORINTERNALUNITSOFGONGBEICUSTOMS,ANDTHEIRMAINFUNCTIONSRELATINGTOENTERPRISESAGENERALOFFICEINCHARGEOFBUSINESSCOORDINATION,EXTERNALLIAISON,PORTAFFAIRS,CORRESPONDENCEANDVISITATIONHANDLING,ETCTEL（0756）8885821BHUMANRESOURCESMANAGEMENTDIVISIONINCHARGEOFTHETRAININGANDQUALIFICATIONTESTAFFAIRSOFCUSTOMSDECLARANTSTEL（0756）8161432CTECHNOLOGYPRESS“ENTER”KEYANDRETRANSMITRETRANSMISSIONCANONLYBEDONEONCEWITHIN24HOURSVIIWHATTONOTEWHENGOINGTHROUGHDECLARATIONFORMALITIESFORDPT1AFTERTHEDELIVERY,BOTHTRANSFERENTERPRISESSHOULDGOTHROUGHTHETRANSFERRINGDECLARATIONFORMALITIESATTHEIRRESPECTIVECUSTOMSWITHINTHEVALIDITYOFTRANSFERPLANANDTHECORRESPONDINGCARNETONETRANSFERPLANCANBEDECLAREDINBATCHES2INTRANSFERIMPORTENTRY,MODESOFTRANSPORTCOLUMNSHOULDBEFILLEDIN“OTHERS”ANDTHEMEANSOFTRANSPORTCOLUMNSHOULDBEEMPTY,WHILEINEXPORTENTRY,MODESOFTRANSPORTCOLUMNSHOULDBEFILLEDIN“OTHERS”ANDTHEMEANSOFTRANSPORTCOLUMNSHOULDBEFILLEDIN“TRANSFERREDIN2DIGITOTHERSIDECUSTOMSCODESCORRESPONDINGTRANSFERIMPORTDECLARATIONNUMBER”INREMARKSCOLUMN,IMPORTENTRYSHOULDBEFILLEDIN“TRANSFERREDFROMCORRESPONDINGNUMBEROFIMPORTREGISTRATIONCARNET”,WHILETHEEXPORT“TRANSFERREDTOCORRESPONDINGNUMBEROFEXPORTREGISTRATIONCARNET3THEORDERNUMBEROFDECLAREDGOODSINTRANSFERIMPORTANDEXPORTDECLARATIONSSHOULDBEMATCHEDEACHOTHER4UNITOFDECLAREDQUANTITYANDCORRESPONDINGQUANTITYOFTHESAMEGOODSCANBEDIFFERENTINIMPORTANDEXPORTENTRY,BUTTHELEGALUNITOFQUANTITYANDTHECORRESPONDINGQUANTITYINIMPORTANDEXPORTENTRYSHOULDBETHESAME5DECLAREDPRICEINDPTIMPORTANDEXPORTENTRYMUSTAGREETOEACHOTHERVIIIWHATTONOTEWHENGOINGTHROUGHTHEFORMALITIESOFDELETINGDPTDECLARATIONFORMS1BOTHSIDESOFDPTENTERPRISESSHALLTRANSACTEXPORTIMPORTDECLARATIONDELETIONFORMALITIESATTHEIRRESPECTIVECOMPETENTCUSTOMS2AFTERTHEEXPORTDECLARATIONISDELETEDINTRANSFEROUTCUSTOMS,THETRANSFERRINGENTERPRISESHOULDNOTIFYTHERECEIVINGENTERPRISEINTIMETOTRANSACTIMPORTDECLARATIONDELETIONFORMALITIES3WHENTHERECEIVINGENTERPRISEAPPLIESFORIMPORTDECLARATIONDELETION,TRANSFERINCUSTOMSWILLFIRSTLYCHECKTHEDATACROSSCHECKCONDITIONOFIMPORTENTRYIFANEXPORTENTRYISEXISTING,THERECEIVINGENTERPRISESHOULDNOTIFYTHETRANSFERRINGENTERPRISETODELETETHEEXPORTDECLARATIONATTRANSFEROUTCUSTOMS,ANDTHENCUSTOMSWILLDELETETHEIMPORTENTRYIFTRANSFEROUTCUSTOMSDOESNTRECEIVETHETRANSMITTEDIMPORTENTRYDATA,THERECEIVINGENTERPRISECANRETRANSMITTHEDECLARATIONDATATHROUGHPOPINQUIRYSYSTEM（三）不作价进口设备一、什么是加工贸易外商提供的不作价进口设备加工贸易外商提供的不作价进口设备（下称不作价设备）指与经营单位开展加工贸易的外商，免费向经营单位提供的加工生产所需设备，不作价设备应不属于外商投资项目不予免税的进口商品目录范围。二、企业进口和使用不作价设备应具备哪些条件（一）不作价设备是外商免费提供，即不需经营单位付汇进口、也不需要以加工费或差价偿还。（二）企业应设有独立专门从事加工贸易（即不从事内销产品加工生产）的工厂或车间，并且不作价设备仅限在该工厂或车间使用。如企业未设有独立专门的工厂或车间，则在加工贸易合同（协议）期限内，企业每年加工产品必须70以上用于出口。三、企业如何办理不作价设备审批和进口手续首先，企业持加工贸易合同（协议）以及加工贸易不作价设备申请备案清单等企业基本资料向外经贸部门办理审批手续。其次，企业凭外经贸部门审核的有关资料向主管海关办理进口免税手续，海关审核后予以备案并核发不作价设备手册。第三，企业凭手册向口岸海关办理不作价设备进口报关手续。四、海关对不作价设备的监管期限是如何规定的海关的监管期限是指不作价设备自进口之日起至海关解除监管之日止，监管期限为年。五、海关对于临时进口的不作价设备如何监管企业临时进口（期限在半年内）加工贸易生产所需的不作价设备（限模具、单台设备），海关按暂时进口货物进行管理。六、企业进口和使用不作价设备中应承担哪些义务（一）企业应在加工贸易合同（协议）中明确列明外商以免费方式提供不作价设备。（二）在海关监管期限内，企业不得将不作价设备擅自在境内销售、串换、转让、抵押或移作他用。（三）在海关监管期限内，经营单位应在每年1月份向外经贸部门和主管海关书面报告不作价设备使用情况。（四）因故终止或解除加工贸易合同（协议）以及不作价设备超过海关监管年限的，企业应及时向外经贸部门和主管海关办理解除监管手续。七、企业如何办理解除不作价设备的海关监管手续（一）海关监管期限未满或已满的不作价设备退运出境的，海关凭企业申请及有关单证办理解除监管手续。（二）海关监管期限未满、企业申请提前解除监管并留在境内的不作价设备，在企业补税后，海关凭相关进口许可证件、检验检疫证书及有关单证办理解除监管手续。（三）海关监管期限已满且申请放弃的不作价设备，海关直接为企业办理解除监管手续。（四）对于海关监管期限已满并留原企业继续从事加工贸易业务的不作价设备，企业免予办理相关进口许可证、检验检疫证书并免缴税款，直接向海关办理解除监管手续，对于1998年1月1日以后进口的不作价设备的海关监管期限已满且不在原企业使用的，企业免缴税款，但应持相关进口许可证、检验检疫证书及有关单证向海关办理解除监管手续。八、企业留在境内的不作价设备是否按照旧机电产品进行管理对于提前解除监管和监管年限已满留在境内继续使用的不作价设备，视同进口旧机电产品，海关按有关规定进行管理，但企业在不作价设备进口时已办理过旧机电产品进口手续的不作价设备则除外。IIINONPRICEDIMPORTEQUIPMENTWHATISTHENONPRICEDIMPORTEQUIPMENTRENDEREDBYFOREIGNINVESTORSFORPROCESSINGTRADETHENONPRICEDIMPORTEQUIPMENTRENDEREDBYFOREIGNINVESTORSFORPROCESSINGTRADEHEREINAFTERCALLED“NONPRICEDEQUIPMENT”REFERSTOTHEEQUIPMENTFORTHEPURPOSEOFPROCESSINGORMANUFACTURING,WHICHISRENDEREDGRATISBYTHEFOREIGNINVESTORSTOTHEIRBUSINESSUNITS,EXCEPTFORTHEEQUIPMENTLISTEDINTHECATALOGUEOFNONDUTYFREECOMMODITIESIMPORTEDFORFOREIGNFUNDEDPROJECTSWHATARETHEQUALIFICATIONSOFENTERPRISESIMPORTINGANDUSINGNONPRICEDEQUIPMENTNONPRICEDEQUIPMENTISSUPPLIEDFREEOFCHARGEBYTHEFOREIGNINVESTORS,WHICHTHEBUSINESSUNITSNEITHERPAYEXCHANGETOIMPORTNORPAYBACKWITHPROCESSINGCHARGESORPRICEDIFFERENCETHEENTERPRISESHALLSETUPASEPARATEFACTORYORWORKSHOPSPECIALFORPROCESSINGEXPORTPRODUCTSTHATMEANSNOTFORMANUFACTURINGDOMESTICMARKETSELLINGPRODUCTSTHERE,ANDNONPRICEDEQUIPMENTSHALLBERESTRICTEDTOBEUSEDINTHISAREAOTHERWISE,THEENTERPRISESHALLHAVEOVER70OFITSPROCESSINGPRODUCTSEXPORTEDPERYEARWITHINTHEPERIODOFTHEPROCESSINGTRADECONTRACTHOWDOESTHEENTERPRISEGOTHROUGHTHEAPPROVALANDIMPORTFORMALITIESOFTHENONPRICEDEQUIPMENTATFIRST,THEENTERPRISESHALLSUBMITTHEBASICMATERIALSUCHASTHEPROCESSINGTRADECONTRACTANDTHEAPPLYINGLISTFORDOCUMENTATIONOFTHENONPRICEDEQUIPMENTSFORPROCESSINGTRADETOTHEFOREIGNTRADEANDECONOMICSAUTHORITYFORTHEEXAMINATIONANDAPPROVALFORMALITIESSECONDLY,THEENTERPRISESHALLAPPLYFORDUTYEXEMPTIONTOTHECOMPETENTCUSTOMSONPRESENTINGTHERELATEDDOCUMENTSISSUEDBYTHEFOREIGNTRADEANDECONOMICSAUTHORITYAFTERVERIFYINGANDFILINGTHEDOCUMENTS,THECUSTOMSISSUESTHECARNETOFNONPRICEDEQUIPMENTTOTHEENTERPRISEFINALLY,THEENTERPRISESHALLSUBMITTHECARNETTOTHEPORTCUSTOMSFORTHEIMPORTDECLARATIONOFTHENONPRICEDEQUIPMENTHOWDOESTHECUSTOMSPRESCRIBETHEPERIODOFSUPERVISIONANDCONTROLTONONPRICEDEQUIPMENTTHEPERIODOFSUPERVISIONANDCONTROLOFTHECUSTOMSTONONPRICEDEQUIPMENTREFERSTOTHETIMEOF5YEARSFROMTHEDATEOFENTRYTOTHEDATEOFSUPERVISIONRELEASEHOWDOESTHECUSTOMSEXERCISESUPERVISIONANDCONTROLOVERTHETEMPORARYIMPORTNONPRICEDEQUIPMENTTHECUSTOMSSUPERVISIONANDCONTROLOVERTHETEMPORARYNONPRICEDEQUIPMENTIMPORTEDBYTHEENTERPRISEFORMANUFACTUREOFPROCESSINGTRADE,WHICHISONLYFORMOULDSORSINGLEEQUIPMENTANDNOLONGERTHAN6MONTHS,ISEXERCISEDASTHATOFTEMPORARYIMPORTGOODSWHATARETHEOBLIGATIONSOFENTERPRISESIMPORTINGANDUSINGNONPRICEDEQUIPMENTTHEENTERPRISESHALLLISTCLEARLYINTHEPROCESSINGTRADECONTRACTTHATNONPRICEDEQUIPMENTISSUPPLIEDFREEOFCHARGEBYFOREIGNINVESTORSWITHOUTAPPROVALOFTHECUSTOMS,THEENTERPRISESHALLNOTSELL,ALTER,TRANSFER,MORTGAGENONPRICEDEQUIPMENTORDEVOTEITTOOTHERUSESWITHINTHEPERIODOFSUPERVISIONANDCONTROLTHEBUSINESSUNITSHALLSUBMITAWRITTENREPORTTOTHEFOREIGNTRADEANDECONOMICSAUTHORITYANDTHECOMPETENTCUSTOMSABOUTTHEUSEDETAILOFNONPRICEDEQUIPMENTINEVERYJANUARYWITHINTHEPERIODOFSUPERVISIONANDCONTROLWHENTHEPROCESSINGCONTRACTISCANCELLEDORSUSPENDEDFORSOMEREASONS,ORTHEPERIODOFSUPERVISIONANDCONTROLTONONPRICEDEQUIPMENTEXPIRES,THEENTERPRISESHALLAPPLYFORTHESUPERVISIONRELEASEOFNONPRICEDEQUIPMENTTOTHEFOREIGNTRADEANDECONOMICSAUTHORITYANDTHECOMPETENTCUSTOMSPROMPTLYHOWDOESTHEENTERPRISEGOTHROUGHTHESUPERVISIONRELEASEFORMALITIESOFNONPRICEDEQUIPMENTTHENONPRICEDEQUIPMENTRESHIPPEDOUTOFTHETERRITORY,NOMATTERWHOSEPERIODOFSUPERVISIONANDCONTROLISDUEORNOT,SHALLBERELEASEDFROMSUPERVISIONANDCONTROLBYTHECUSTOMSUPONTHEENTERPRISESAPPLICATIONASWELLASOTHERRELEVANTPAPERSANDCERTIFICATESTHENONPRICEDEQUIPMENTOFWHICHTHEENTERPRISEAPPLIESFORRELEASETHESUPERVISIONINADVANCEWITHINTHEPERIODOFSUPERVISIONANDCONTROL,REMAININGINTHETERRITORY,SHALLBERELEASEDFROMSUPERVISIONANDCONTROLBYTHECUSTOMSUPONRECOVERYOFTHEDUTY,WITHTHERELEVANTIMPORTLICENCE,CERTIFICATEOFCOMMODITYINSPECTIONREASONABLEQUANTITIESOFGRAPHITEELECTRODE,PETROLEUMCOKE,COAL,DYESTUFF,DETERGENTCATALYZERANDCATALYSTIMPORTEDTOGETHERWITHPROCESSINGRAWMATERIALSBYNONFOREIGNFUNDEDENTERPRISESDYESTUFF,DETERGENTANDCATALYSTINDEPENDENTLYIMPORTEDASPROCESSINGMATERIALSBYNONFOREIGNFUNDEDENTERPRISESCEVENIFTHECONSUMABLEMATERIALSNOTLISTEDINBAREUSEDDIRECTLYFOREXPORTGOODSDURINGPRODUCTION,THECUSTOMSSHALLSUPERVISETHEMASGOODSOFGENERALTRADEIFTHEYDONOTREIFYINTHEEXPORTGOODSATALLHOWDOENTERPRISESGOTHROUGHCUSTOMSPROCEDURESFORTHESURPLUSMATERIALSWHICHOCCURWHENTHEACTUALUNITCONSUMPTIONISLOWERTHANTHATCERTIFIEDBYTHECUSTOMSBECAUSEOFTECHNOLOGYANDMANAGEMENTIMPROVEMENTENTERPRISESCANMAKEANAP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