第三节海关事务担保制度

海关事务担保条例（Customs affairs guarantee Ordinance）Regulations of the People's Republic of China on customs affairs guaranteeArticle 1 These Regulations are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws in order to regulate the guarantee of customs affairs, improve the efficiency of customs clearance, and ensure the supervision and administration of customs.The second party applies for guaranty to the customs, and undertakes to fulfill its legal obligations. The customs shall apply the regulations to handle the customs affairs for the parties concerned.Third customs affairs guarantee should follow the principle of legality, honesty and credit, and the unity of powers and responsibilities.Fourth of the following circumstances, the parties may apply to the customs before the completion of customs procedures to provide guarantees, requiring the release of goods in advance:(1) the commodity classification, duty paid price and origin of import and export goods have not yet been determined;(two) the valid declaration document has not been provided yet;(three) the tax has not yet been paid within the period of tax payment;(four) report have not yet paid lag;(five) other customs formalities have not yet been completed.The state has restrictive provisions on inward and outward goods and articles, which shall not be provided by licensed documents and other circumstances which are not guaranteed by laws or administrative regulations, and the customs shall not release the guarantee.Fifth parties to apply for the following specific customs business, in accordance with the provisions of the customs to provide guarantees:(1) the transport enterprise undertakes the transportation of goods from the mainland and Hong Kong and Macao highways and undertakes the carriage of goods by the customs supervision within the territory of the country;(two) temporary entry and exit of goods and articles; (three) entry repair and exit processing of goods;(four) the import of leased goods;(five) transit of goods and means of transport;(six) temporarily storing the goods under customs supervision outside the customs supervision zone;(seven) mortgage the goods supervised by the customs to thefinancial institutions;(eight) handling the customs business for bonded goods.If the party does not provide or provide the guarantee that does not conform to the provisions, the customs shall not handle the specific customs business mentioned in the preceding paragraph.Article sixth the import and export of goods in the taxpayer within the prescribed time limit for tax has obvious transfer, concealing dutiable goods and other properties of signs, the customs may order the taxpayer to provide guarantee; if the taxpayer fails to provide guarantee, the customs shall adopt tax preservation measures.Seventh goods or articles or vehicles suspected of being illegally suspected shall be detained or sealed by the customs in accordance with the law, and the parties may provide security to the customs, and apply for exemption or termination of detention and storage.A means of transport suspected illegal goods, impossible or inconvenient to detain, the parties concerned or the person in charge of transport vehicles shall provide equivalent guarantee to the customs; not provide equivalent guarantee, the customs may detain the other property equivalent.If the goods, articles or means of transport suspected of being illegally suspected are prohibited from entering or leaving the country, or they must be taken as evidence or confiscated inaccordance with the law, the customs shall not apply for the guarantee.Eighth legal persons and other organizations by the Customs on penalties, fines, illegal income or equivalent price shall be confiscated goods, articles or means of transport are not paid before, its legal representative, the main person responsible for the exit, should provide guarantee to the customs; provide the guarantee, the customs may notify the exit authority to stop the legal representative, the main person responsible for the exit.The provisions of the preceding paragraph shall apply to the natural persons who have been punished by customs.Ninth imports have taken temporary anti-dumping measures, the provisional countervailing measures shall be guaranteed, or import and export goods, intellectual property rights to apply for customs protection of intellectual property rights and other related affairs, customs affairs guarantee in accordance with the provisions of this ordinance. If there are special provisions in laws and administrative regulations, such provisions shall be made.If the tenth party has the same conditions for two consecutive years, he or she may apply for exemption from the guarantee to the directly subordinate customs, and shall handle the relevant formalities in accordance with the customs regulations:(1) verification through customs inspection;(two) the annual import and export declaration error rate is below 3%;(three) there is no arrears of tax payable;(four) without the administrative penalty of customs, no bad records in the relevant administrative departments;(five) no criminal responsibility has been investigated.If the parties are no longer in conformity with the conditions specified in the preceding paragraph, the customs shall stop the application of exemption from the guaranty.The Eleventh Party who applies for the same kind of customs affairs within a certain period of time may apply for the total guarantee to the customs office. Where the customs accepts the general guarantee, the parties handle such customs affairs and no longer provide the guarantee alone.The scope of application, the amount of guarantee, the term of guarantee and the termination of the general guaranty shall be stipulated by the General Administration of customs.The twelfth party may provide security according to the property and rights recognized by the customs, and the specific scope of the property and rights shall be stipulated by the General Administration of customs.If the Thirteenth Party provides the guarantee to the customs through a letter of guarantee, the bond shall be the beneficiaryof the customs and shall specify the following items:(1) the basic situation of the guarantor and the guarantor;(two) the legal obligation of being guaranteed;(three) amount of guarantee;(four) term of guarantee;(five) guarantee liability;(six) other matters which need to be explained.The guarantor shall affix a seal to the letter of guarantee and indicate the date.The guarantee provided by the fourteenth party shall be equal to the legal obligation to be fulfilled. Except for the second paragraph of the seventh paragraph of the regulations, the amount of the guarantee shall be determined in accordance with the following standards:(1) the amount of guaranty for the goods released ahead of time shall not exceed the maximum amount of tax that may be assumed;(two) in order to provide guaranty for specific customs business, the amount of guaranty shall not exceed the total amount of the maximum tax payable or the amount stipulated by the General Administration of customs;(three) the guarantee amount shall not exceed the maximum amount of tax payable due to the obvious transfer, hiding of taxable goods and other property signs;(four) the amount of guaranty shall not exceed the equivalent value of the goods, articles and means of transportation for the goods or articles or means of transportation exempted or released from detention or storage;(five) for the equivalent price of fines, illegal income shall be confiscated or the goods, articles or means of transport are not paid for the guarantee, the guarantee amount shall be equivalent to the equivalent price of a fine, the amount of illegal gains shall be confiscated or smuggled goods and articles, the means of transport.The Fifteenth Party should submit a written application and the real, lawful, effective property, rights certificate and identity or qualification certificate and other materials.Sixteenth customs shall, within 5 working days from the date of receipt of the materials submitted by the parties, examine the relevant property, rights, and decide whether to accept the guarantee. If the party applies for the general guarantee, the customs shall examine and decide whether to accept the guarantee within 10 working days.The stipulated guarantee has come into effect since the customs decided to accept it. The customs shall notify the parties in writing not to accept the guaranty which does not conform to the provisions, and explain the reasons.The seventeenth is the guarantor to perform the legal duty period prior to the expiration of the guarantor and the guarantor for special reasons, request to change the contents of the guarantee, the applicant shall submit a written application and relevant documents to the customs to accept the guarantee. The customs shall, within 5 working days from the date of receipt of the material submitted by the party, make a decision whether or not to agree to change, and notify the parties in writing, and shall give reasons when they do not agree to the change.Where the eighteenth guarantor fails to perform the relevant legal obligations within the prescribed time limit, the customs may pay the guarantee property and rights in accordance with the law. If the parties provide guarantee by letter of guarantee, the customs may directly request the guarantor who undertakes joint and several liability to perform the guaranty liability.If the guarantor performs the guaranty liability, the guarantor shall not exempt the Guarantor from the obligation to handle the customs formalities. The customs shall promptly handle the customs formalities for the insured.If the nineteenth guaranty property or right is insufficient to compensate the legal obligation of the guarantor, the customs shall notify the guarantor separately to provide guaranty or perform legal obligations in writing.Twentieth of the following circumstances, the customs should notify the parties in writing to deal with collateral property,rights refund procedures:(1) the parties concerned have fulfilled the relevant legal obligations;(two) the parties are no longer engaged in specific customs business;(three) after the insured property and rights have been paid by the customs, there is still surplus;(four) other circumstances requiring refund.Article twenty-first the customs shall issue a notice within 3 months from the date when the written notice of handling the guarantee property and the right refund procedure has been received by the customs, and the party has not returned the formalities without justified reasons.Within 1 years from the date of publication of the customs declaration, the parties concerned have not yet paid the refund formalities, and the customs shall sell the guarantee property or rights to the state treasury in accordance with the law, and then turn them over to the state treasury.Twenty-second customs duties, financial institutions and other relevant units should be assisted in accordance with the law.Twenty-third the guarantor, the guarantor in violation of the regulations, the use of deception, conceal the means of guarantee, it shall be ordered by the customs to fulfill legalobligations, from 5000 yuan to 50000 yuan fine; if the circumstances are serious, can be suspended by the guarantor in the customs service or revocation of the relevant customs business registration in the registration.Twenty-fourth customs officers who have one of the following acts shall be punished; if a crime is constituted, criminal liability shall be investigated according to law:(1) illegal disposition of secured property and rights;(two) in violation of the provisions of the guarantee, violation of the relevant procedures, resulting in national interests suffered losses;(three) the relevant procedures shall not be applied for compliance with the guaranty regulations;(four) other illegal acts relating to the guarantee of customs affairs.If the twenty-fifth guarantor or the guarantor refuses to accept the specific administrative act of the customs concerning the guarantee of the customs affairs, he or she may apply for administrative reconsideration or bring an administrative suit to the people's court according to law.The twenty-sixth regulations shall come into force on January 1, 2011.。

海关事务担保制度是指与进出境活动有关的自然人、法人或者其他组织，在向海关申请从事特定的经营业务或者办理特定的海关事务时，以向海关提交现金、保证函等方式，保证其行为合法性，保证在一定期限内履行其承诺义务的法律行为。

1.履行性：担保人提供的担保，具有在规定期限内由担保人履行其在正常情况下应当履行其承诺义务（办理某项海关手续）的性质。

2.惩罚性：若由于担保人的过错，不能履行担保事项所列明的义务，海关将依法对担保人给予惩罚，让其承担一定的法律责任，以达到惩戒和教育的目的。

3.补偿性：对涉及税款的担保，无论是责令补交税款，还是将保证金抵作税款，或是通知银行扣缴税款，主要目的还是在于补偿关税的收入。

海关事务担保制度的基本内容1.一般适用依据《海关法》的规定，在确定货物归类、估价和提供有效报关单证或者办结其他海关手续前，收发货人要求放行货物的，海关应当在其提供与其依法应当履行的法律义务相适应的担保后放行。

在通常情况下，下列情形可适用海关事务担保：(l)海关归类、估价不明确，并因此未能办妥有关进出口手续，收发货人要求先放行货物的；(2)进出口货物不能在报关时交验有关单证（如发票、合同、装箱单等），而货物已运抵口岸，亟待提取或发运，收发货人要求海关先放行货物，后补交有关单证的；(3)正在向海关申请办理减免税手续，而货物已运抵口岸，亟待提取或装运，收、发货人要求海关缓办进出口纳税手续的；(4)应征税货物，收发货人请求缓缴税款的；(5)暂准（时）进出口货物（包括ATA 单证册项下进出口货物）;(6)经海关同意，将海关未放行的货物暂时存放于海关监管区之外的场所的；(7)进口加工贸易保税货物；(8)除法律、行政法规另有规定外，有违法嫌疑，但依法不予以没收的进出口货物、物品，当事人请求先予放行货物的。

2.其他适用主要包括：(l)进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产的迹象的；(2)申请扣留有侵犯知识产权嫌疑的进出口货物的，或者申请放行涉嫌侵犯专利权的货物的；(3)进口经初步裁定倾销、补贴成立，国务院商务主管部门公告决定要求提供担保的产品的；(4)有违法嫌疑，但无法扣留或不便扣留的；(5)受海关行政处罚的境内没有永久住所的当事人，对海关的处罚决定不服或者在离境前不能缴清罚款、违法所得和依法追缴的货物、物品或运输工具的等值价款的。

海关担保制度范本第一章总则第一条为了规范海关事务担保行为，保障海关事务的顺利进行，根据《中华人民共和国海关法》和其他有关法律、行政法规的规定，制定本办法。

第二条本办法所称海关事务担保，是指在进出口货物、物品过程中，为保证海关依法履行查验、征税、监管等职责，收发货人或者其他当事人向海关提供的财产或者权利，用以保证其履行进出口货物、物品相关的法律义务。

第三条海关事务担保应当遵循合法、公正、公开、效率的原则。

第四条海关事务担保的范围包括：商品归类、估价、报关单证、税收、监管等事项。

第五条海关事务担保的方式包括：现金、银行保函、担保公司保函、抵押、质押等。

第二章担保主体第六条担保人应当是具有独立民事责任能力的自然人、法人或者其他组织。

第七条下列单位和个人不得作为担保人：（一）无民事行为能力或者限制民事行为能力的自然人；（二）国家机关；（三）学校、幼儿园、医院等以公益为目的的事业单位、社会团体；（四）破产重整中的企业；（五）法律、行政法规规定不得作为担保人的其他单位和个人。

第三章担保设立第八条当事人应当在办理进出口货物、物品相关海关手续前，向海关提出担保申请。

第九条海关应当在收到担保申请后五个工作日内，对担保人的资格、担保方式、担保金额等进行审查，并作出是否接受担保的决定。

第十条海关接受担保的，应当向当事人出具担保通知书，并告知当事人担保的期限、权利和义务。

第四章担保履行第十一条担保人应当在担保期限内承担担保责任。

第十二条担保人履行担保责任的，不免除当事人应当办理有关海关手续的义务。

第十三条海关事务担保期间，担保人不得要求解除担保。

第五章担保解除第十四条担保期限届满，当事人履行了相关海关手续的，海关应当解除担保。

第十五条担保人要求解除担保的，应当向海关提出书面申请，并提交相关证据。

海关应当在收到申请后五个工作日内，对申请进行审查，并作出是否同意解除担保的决定。

第六章担保责任第十六条担保人未履行担保责任的，应当按照海关的要求承担相应的法律责任。

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