General Administration of Customs Order No. 184: "The People

General Administration of Customs Order No. 184: "The People's Republic of China customs revenue Interim Measures for preservation and enforcement measures,"
    
    
    "The People's Republic of China Customs revenue Interim Measures for the preservation and enforcement measures" was August 13, 2009 by the General Administration of Customs Department of Works meeting examined and adopted, are hereby promulgated, since September 1, 2009 into effect.
    
    Director Sheng Guangzu
    August 19, 2009
    
    
    "The People's Republic of China Customs revenue Interim Measures for preservation and enforcement measures,"
    
    
    In order to standardize the implementation of the first customs revenue preservation and enforcement measures to protect the state's tax, maintaining the lawful rights and interests of taxpayers, according to "The People's Republic of China Customs Law," "The People's Republic of China Import and Export Tariff Regulations", to develop these measures.
    
    The second implementation of the customs revenue preservation and enforcement measures applicable to these measures.
    
    Article III of the taxpayers import and export goods tax in the prescribed period marked the transfer, concealment of taxable goods and other property of their signs, the Customs shall be issued by "The People's Republic of China Customs order to provide security notice", requiring the tax liability people in the Customs Department within the time limit authorized to provide guarantees.
    
    Taxpayer can not be within the period specified in the Customs in accordance with customs requirements to provide security by directly under the Customs and Excise, or its authorized under the approval of Customs and Excise, the Customs revenue protective measures should be taken.
    
    Article IV in accordance with the provisions of Article III of this approach to take tax protective measures, the Customs shall notify the taxpayer in writing the depositary bank or other financial institutions (hereinafter collectively referred to as financial institutions) to suspend payment of taxpayers tax liability equal to the deposit.
    
    Inability to identify taxpayer accounts, deposits can not be implemented in situations such as the amount of suspension of payment of measures, it should be detained for taxpayers tax liability equal to the value of the goods or other property.
    
    Taxpayer's goods or other property itself is indivisible, and no other property can be detained, were detained by the value of goods or other property can be higher than the tax liability.
    
    Article V of financial institutions to suspend payment of the customs to inform taxpayers of deposits shall be issued by financial institutions, "The People's Republic of China to suspend payment of the customs notice" setting out the suspension of payments and deadlines.
    
    Customs confirmed that financial institutions have suspended payment of the appropriate sum of money to the taxpayer shall be issued by "The People's Republic of China Customs to suspend payment of this book."
    
    Tax liability in the provisions of Article VI of the tax to pay tax within the time limit, the Customs shall be issued by financial institutions, "The People's Republic of China Customs to suspend payment of lift tickets," lifting of the taxpayer deposits the corresponding measures for the implementation of temporary suspension of payments.
    
    The first paragraph of this case, the customs system should also be issued to the taxpayer, "The People's Republic of China to suspend payment of the customs to lift this book."
    
    Article taxpayers made tax payments from the Customs and Excise Department to fill the date book within 15 unpaid taxes, the Customs and Excise by directly or its authorized under the approval of Customs and Excise, the Customs shall be issued by financial institutions, "the People's Customs of the Republic of withholding tax notice "to inform them from the suspension of payment of the appropriate tax withholding.
    
    Customs confirmed that financial institutions have withholding tax shall be issued by the taxpayer, "The People's Republic of China informed the Customs withholding tax books."
    
    Article VIII of the Customs in accordance with the provisions of Article IV of this approach to detention of taxpayers tax liability equal to the value of the goods or other property shall be issued by the taxpayer, "The People's Republic of China Customs notice of detention," and accompanying detention list.
    
    Detention should be specified in the list of the detained goods or other property of the name, size, quantity, weight, product name, size, quantity, weight, etc. on the spot can not be determined, it should be as complete as possible description of its external features. List should be withheld from the taxpayer or his agent, custodian confirmed and signed or sealed.
    
    Article IX taxpayers made tax payments from the Customs and Excise Department to fill the book within 15 days from the date of payment of tax, customs detention measures should be lifted to the taxpayer issued by "The People's Republic of China Customs to lift a notice of detention", attached back to the list of the relevant goods, property, reimbursement of the taxpayer. List should be reimbursed by the taxpayer or his agent confirmed, and signed or sealed.
    
    Article taxpayers made tax payments from the Customs and Excise Department to fill the date book, within 15 unpaid taxes, the Customs and Excise Department to the taxpayer shall be issued by "The People's Republic of China Customs offset the tax notice" according to law, the sale of the detained the goods or other property, and to offset the tax sale proceeds.
    
    The first paragraph of this case, the sale proceeds insufficient to offset the tax, the Customs should continue to take enforcement measures to offset the tax difference between the parts; sale proceeds offset the taxes and still balance, after deducting related expenses, it should be made is also the taxpayer.
    
    Article XI import and export goods duty-payer, the tax provisions of the Guarantor since the date of the expiry of more than 3 months non-payment of taxes by the Customs and Excise directly or its authorized under the approval of Customs and Excise, the Customs may in turn to take the following mandatory measures:
    (A) written notice of its deposits in financial institutions, withholding taxes;
    (Ii) the sale of taxable goods in accordance with law in order to offset the sale of income taxes;
    (C) to detain and bring to sell their tax liability equal to the value of the goods or other property in order to offset the tax sale proceeds.
    
    Article XII of the provisions of Article XI of this approach to the circumstances, the Customs notify your financial institution withholding tax should be made to the financial institution system, "The People's Republic of China Customs withholding tax notice" to inform them from the duty-payer, the Guarantor deposits in the corresponding withholding tax.
    
    Financial institutions, withholding tax, the Customs shall be to the taxpayer, the Guarantor issued by "The People's Republic of China informed the Customs withholding tax books."
    
    Article XIII of this approach to the circumstances specified in Article XI, the late fees in accordance with the provisions of the tax from the date of expiration of the period until the date of withholding tax taxable, while withholding.
    
    Article XIV of the provisions of Article XI of this approach to the circumstances, the Department decided to taxable goods, detained tax liability equal to the value of the goods or other property sold and to offset the tax, it should be to the taxpayer, the guarantor system issued the "The People's Republic of China Customs offset the tax this book."
    
    The first paragraph of this case, the sale proceeds insufficient to offset the tax, the Customs should continue to take enforcement measures to offset the tax difference between the parts; sale proceeds offset the taxes and still balance, after deducting related expenses, it should be made taxpayer is also the guarantor.
    
    In accordance with Article XV of this approach to Article VIII, Article XIV detention of the goods or other property, the Department shall take proper care the detained goods or other property are not allowed to use or damage.
    
    16th can not begin to take tax protective measures, coercive measures, or measures in accordance with the provisions of tax to take protective measures, compulsory measures are still not in full of tax collection, customs shall apply the people's court according to law enforcement and in accordance with the court to require submission of related materials .
    
    In accordance with Article XVII of this approach to Article VIII, Article XIV detention of the goods or other property, the implementation of the customs officers detained shall not be less than two persons, and should produce a law enforcement credentials.
    
    18th of taxpayers, a guarantor of customs revenue to take protective measures, coercive measures dissatisfied, he may apply for administrative reconsideration according to law or legal proceedings.
    
    19th of taxpayers within the time limit prescribed tax has been paying taxes, Customs did not lift the tax protective measures, or to take tax protective measures, coercive measures properly, leading to taxpayers, a guarantor of the legitimate rights and interests of losses, the Customs should be liability.
    
    Diershitiao served legal instruments listed in this way, it should be by the taxpayer or his agent, guarantor, custodian and other signature or seal; taxpayer or his agent, guarantor, custodian, etc., refused to sign, seal, the customs officers should be indicated on the relevant legal instruments, and signed by a witness or sealed.
    
    Article XXI Customs and Excise staff, is not tax law to take protective measures, coercive measures, and harming national interests or taxpayers, the legitimate rights and interests of the Guarantor, causing serious consequences, according to discipline them. Constitutes a crime, they shall be held criminally responsible.
    
    22nd of taxpayers, guarantor resist, obstruct the customs revenue law to take protective measures, coercive measures, the transfer of the local public security organs according to law. Constitutes a crime, they shall be held criminally responsible.
    
    23rd legal instruments listed in Article measures will be formulated separately by the Customs General Administration and published.
    
    24th Article of the measures responsible for the interpretation by the General Administration of Customs.
    
    25th Article of the way from September 1, 2009 into effect.

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