Knowledge of commodity export customs declaration

The duties and tasks of China Customs are to supervise inbound and outbound means of transport, goods, luggage, postal articles and other articles, collect customs duties and other taxes and fees, investigate and deal with smuggling, conduct customs statistics and handle other customs business in accordance with the Customs Law of People's Republic of China (PRC) and other relevant laws and administrative regulations.

First, the basic process of China customs clearance system

(1) The legal basis of the customs clearance system in China.

People's Republic of China (PRC) Customs Law is the basic basis for China Customs to enforce the law. According to the Customs Law, inbound and outbound means of transport, goods and articles must enter or leave the country through the place where the customs is established. Imported goods shall be subject to customs supervision from the time they enter the country until the customs formalities are completed; Export goods shall be subject to customs supervision from the time of exit to the time of customs declaration; Goods in transit, transshipment and through transport shall be subject to customs supervision from the time of entry to the time of exit. According to the Customs Law and the national policies, laws and regulations on import and export, China Customs supervises and manages the legal entry and exit of goods and means of transport, and investigates and deals with illegal smuggling activities such as illegal entry and exit and evasion of customs duties according to law. Without the permission of the customs, the goods under customs supervision shall not be opened, extracted, delivered, shipped, exchanged, modified, mortgaged, pledged, retained, transferred, used for other purposes or otherwise disposed of.

China Customs has several basic requirements for the management of inbound and outbound means of transport, goods and articles:

1. Principle of truthfully reporting according to law. In other words, any inbound and outbound means of transport, goods and articles must make a true, accurate and complete declaration to the customs when entering or leaving the country, and the customs can only carry out inbound and outbound activities after accepting the declaration.

2. The principle of accepting customs supervision. Before the customs release, all activities are under the supervision of the customs, and all activities related to goods must be approved by the customs and subject to customs inspection if necessary.

3. The principle of extraction after customs release. The customs shall examine the declaration and the goods according to the provisions of the state, and collect the corresponding taxes and fees before the owner and the person in charge of the means of transport can take the next disposal measure-entry or exit.

(two) the basic procedures of China Customs clearance system.

The basic procedures of China Customs clearance system are: declaration, inspection, taxation and release.

1. General

Statement:

For imported goods, the consignee shall go through customs formalities at the customs where the goods enter the country, and for outbound goods, the consignor shall go through customs formalities at the customs where the goods leave the country. Upon the application of the consignee and consignor and with the consent of the customs, the consignee of imported goods can go through customs formalities at the destination customs, and the consignor of exported goods can go through customs formalities at the departure customs. The transit of the above-mentioned goods shall meet the requirements of customs supervision.

The consignee or consignor of import and export goods may go through the formalities of customs declaration and tax payment by themselves, or entrust a customs declaration enterprise recognized by the customs to go through the formalities of customs declaration and tax payment. The consignor and consignor of import and export goods and the customs declaration enterprise must go through the customs declaration formalities according to law.

The consignee of imported goods and the consignor of exported goods shall truthfully declare to the customs. The customs declaration procedures for import and export goods adopt paper declaration form and electronic data declaration form, both of which have the same legal effect. With the approval of the customs, the consignee or consignor of import and export goods or customs declaration enterprises can go through customs formalities such as declaration and tax payment by EDI. The consignee of imported goods shall declare to the customs within/0/4 days from the date of declaration of means of transport, and the consignor of export goods shall declare to the customs 24 hours after the goods arrive in the customs supervision area and before loading, unless it is specially authorized by the customs. If the consignee of imported goods declares to the customs within the time limit specified in the preceding paragraph, the customs shall collect a late fee. With the consent of the customs, the consignee of imported goods may inspect the goods or take samples before declaration. Goods subject to quarantine according to law shall be sampled after passing the quarantine inspection.

For goods whose import and export are restricted by the state, import and export licenses and relevant documents shall be submitted to the customs at the same time.

Check:

Import and export goods shall be subject to customs inspection. Import and export goods, means of transport, passengers' luggage and postal articles shall be subject to customs inspection at the place of entry, exit or transit destination, except with the permission of the General Administration of Customs. Customs inspection generally has different ways, such as document inspection, appearance inspection, unpacking sampling inspection, passing technical equipment inspection, etc. According to the situation and needs, adopt one or more methods.

Taxes:

Import and export goods and inbound and outbound articles shall pay customs duties in accordance with the Customs Regulations of People's Republic of China (PRC) and the Customs Tariff of People's Republic of China (PRC). The consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles are the taxpayers of customs duties. The provisions on the administration of tariff collection shall apply to the administration of tariff collection (value-added tax) in the import and export links. The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.

The commodity classification of import and export goods shall be determined in accordance with the provisions of the customs on commodity classification. China Customs adopts the Harmonized Commodity Description and Coding System formulated by WCO.

Before determining the classification of goods, evaluating the value of goods, providing valid customs declaration documents or going through other customs formalities, if the consignee or consignor requests to release the goods, the customs shall release the goods after providing guarantees suitable for its legal obligations according to law.

Release:

Unless specifically authorized by the customs, import and export goods shall be signed and sealed by the customs after the consignee or consignor has paid taxes or provided guarantees.

2. Special circumstances

Temporary import and export goods:

Goods temporarily imported or exported with the approval of the customs shall be transported out of the country or into the country within six months; Under special circumstances, it may be extended with the consent of the customs.

Goods temporarily imported or exported with the approval of the customs shall be temporarily exempted from customs duties after the consignee or consignor pays a deposit equivalent to tax or provides a guarantee to the customs.

Transit, combined transport and transshipment of goods:

For transit, transshipment and through transport goods, the person in charge of the means of transport shall truthfully declare to the customs at the place of entry and re-transport them out of the country within the prescribed time limit.

Bonded goods for processing trade:

Enterprises engaged in processing trade shall file with the customs with the relevant approval documents and processing trade contracts, and the finished products of processing trade shall be re-exported within the prescribed time limit. If the bonded imported materials or finished products of processing trade are converted to domestic sales for some reason, the customs shall levy taxes on the bonded imported materials according to law with the approval documents for domestic sales; Where the state restricts imports, it shall also submit an import license to the customs.

Customs protection of intellectual property rights of inbound and outbound goods;

The customs shall, in accordance with the provisions of laws and administrative regulations such as the Regulations of People's Republic of China (PRC) on Customs Protection of Intellectual Property Rights, protect intellectual property rights related to inbound and outbound goods.

(3) China customs clearance process.

1. enterprise declaration: import and export enterprises can apply to the customs for declaration of inbound and outbound goods by EDI or through China electronic port platform by entrusting customs declaration units to make and make electronic data declaration forms or by themselves.

2. Customs approval: After receiving the electronic data, the customs first checks the data through the computer. If its completeness and logic meet the requirements of customs declaration, it will be transferred to the examination and approval center for manual examination and approval. Do not meet the requirements, returned to the applicant to fill in. The audit mainly focuses on the correctness and authenticity of the declaration, mainly focusing on classification, price, origin, trade nature and import and export management conditions, and calculating the corresponding taxes and fees; If discrepancies are found during the inspection, the customs may require the declarant to declare again or make supplementary explanations.

3. On-site submission of documents: After passing the manual examination, the customs will issue an electronic notice, and the customs declarant will submit the customs declaration form, the attached documents required by the customs and the import and export license at the port site, and pay customs duties, import and export value-added tax or other fees. The method can be bank delivery or online payment. If the customs confirms the inspection, the declarant shall move and unpack the goods according to the requirements of the customs. After the inspection, both parties shall sign the inspection record, and the customs may also conduct the inspection when it deems it necessary.

4. Customs release to pick up the goods: After receiving the tax payment voucher, the customs will issue a goods release form to the declarant, who can pick up the goods at the dock or warehouse and arrange transportation.

5. Transit: If the applicant wishes to go through the customs formalities at the nearest customs or the place where the enterprise is located in the Mainland, he can file a transit declaration (fill in the customs declaration form) at the time of declaration, and go through the transit formalities after being approved by the customs. The port customs will transmit the relevant data of transportation and goods to the competent customs through the computer network. After the goods are transported to the destination, they will go through the formalities of examination, submission and tax payment.

Two. China Customs Business System Reform

(1) Basic policies of China Customs.

Since the 2 1 century, the scientific and technological progress has changed with each passing day, the adjustment of industrial structure around the world has been accelerated, the production, management and marketing methods of enterprises have undergone tremendous changes, and the voice of trade facilitation has become stronger and stronger. After China's entry into the World Trade Organization, China has participated in economic globalization in a wider and deeper scope, and China's reform, opening up and socialist modernization have entered a new stage. With the rapid development of economic globalization and regional economic integration, more and more multinational companies and international investors have entered China. With the rapid progress of processing technology, unlimited supply of labor, relatively low production cost, increasingly mature investment and trade environment and huge market potential, China is gradually becoming the processing center of the world. In this process, China Customs will face many impacts and challenges, and it needs to reform its business system, improve the speed of customs clearance in an all-round way and promote trade facilitation under the premise of effective supervision. At a new starting point, China Customs has comprehensively promoted the reform of business system and the innovation of management methods, accelerated the transformation of functions and working methods, improved efficiency, administered according to law, strived to learn how to do a good job in management and service in accordance with internationally accepted rules, and comprehensively improved the customs' law enforcement ability and customs clearance efficiency. Faced with this new situation and new requirements, the General Administration of Customs has put forward a new policy of "administering according to law, guarding the country, serving the economy and promoting development".

"Administration according to law" is the basic principle of customs work. Its essence is that the authority is legal and the procedure is legal. All administrative actions must be carried out within the scope stipulated by laws, regulations and rules and regulations, so as to ensure that laws are strictly observed, law enforcement is strict and violators are prosecuted, continuously improve the openness, transparency and legalization of customs management, and better safeguard the overall interests of the country and the legitimate rights and interests of enterprises.

"Defending the country" and "serving the economy" are two basic requirements of the state for customs. Customs must complete the taxation and smuggling tasks entrusted by the party and the state with high quality, maintain a fair and orderly import and export environment, and protect national economic security. At the same time, customs work must follow the principle of "obeying the law and facilitating", exchange the degree of honesty and abiding by the law for customs clearance convenience, effectively improve customs clearance efficiency, strive to reduce trade costs, and provide high-quality and efficient services for promoting the healthy development of China's foreign economic relations and trade. It is the key to do well the current customs work to effectively complete the "management" and "service" and realize the organic combination of strict supervision and efficient operation.

"Promoting development" is the fundamental purpose of customs work, and "development is the last word". Customs work must proceed from the fundamental interests of promoting the development of China's productive forces and all-round social progress, accelerate the pace of customs reform and construction, and promote the continuous development of customs undertakings.

The basic working principle of China Customs is the guiding principle of customs work and the basic direction of deepening the reform of customs clearance system.

(B) China customs clearance system reform

1. Implement the reform of customs clearance operations to continuously improve customs clearance efficiency.

Since the reform and opening up 25 years ago, China's economy and foreign trade have developed rapidly and healthily, with an average annual growth rate of 9.4% in GDP and 16% in foreign trade import and export. Facing the sustained and rapid growth of economy and foreign trade, China Customs is facing increasing pressure of customs clearance. Since the end of last century, the customs of many countries have been actively committed to speeding up the pace of customs modernization, reforming and perfecting the customs management system, simplifying customs procedures, and further promoting the development of foreign economic relations and trade. China Customs also established the trans-century development strategy of establishing a modern customs system in 1998, and improved and optimized the customs clearance management mode from April 1998, realizing the organic unity of effective supervision and efficient operation, and promoting the rapid and healthy development of foreign trade. Since 2000, the customs clearance operation reform has been implemented in an all-round way, the customs clearance operation process has been redesigned, the customs clearance operation mode has been reformed, and the functions and powers of the General Administration, the customs directly under it and the customs directly under it have been adjusted to realize the informationization, intensification and specialization of customs clearance management. While implementing the reform of customs clearance operations, we will actively carry out rapid cross-border customs clearance between port customs and inland customs to ensure the rapid and smooth import and export logistics between customs areas. In order to improve the overall efficiency of customs clearance at the port, China Customs actively coordinated the relevant departments at the port, implemented the reform of the "Great Customs Clearance" system, and exerted the synergistic effect. Through the reform in the past five years, the efficiency of customs clearance has been greatly improved. In 2003, the national customs accepted 29 million customs declarations, and in 2004, the national customs accepted more than 33 million customs declarations, which further improved the speed of customs clearance. The average customs clearance time of each customs declaration has been shortened from five years ago to today, and nearly 90% of customs declarations can be cleared on the same day, and quite a few of them only take ten minutes or even a few minutes. The reform of customs clearance integration has greatly facilitated the large-scale cross-border flow of international logistics and promoted trade facilitation.

2, according to the principle of risk management, classified management of import and export enterprises and goods.

Drawing on the experience of foreign customs risk management, China Research 1998 put forward the objectives and methods of law-abiding operation. 1In April, 1999, the General Administration of Customs and relevant ministries and commissions jointly formulated the Measures for the Classified Management of Enterprises in People's Republic of China (PRC), which assessed the management status of enterprises and their compliance with customs laws and regulations, verified the compliance degree of enterprises, set up four management categories of A, B, C and D, and adopted different management measures for enterprises with different management types. On the basis of classified management, the "red list" and "black list" systems will be mainly implemented to facilitate the customs clearance of honest and law-abiding enterprises, focus on the management of enterprises with poor integrity, and severely crack down on serious smuggling and illegal enterprises. At the same time, in order to support the export of large-scale high-tech enterprises, in 20001year, the General Administration of Customs and relevant departments jointly formulated a series of policies and measures to support the development of high-tech industries, providing convenient customs clearance measures for large-scale high-tech enterprises, such as early customs declaration, online customs declaration, fast customs transfer, on-site customs clearance, expedited customs clearance, guaranteed customs clearance and online supervision of processing trade. It has opened up a "green channel" for enterprises' import and export, and promoted high-tech enterprises to improve their industrial innovation ability and international competitiveness.

3. The reform of transit transport supervision mode with the goal of fast customs clearance.

Since the beginning of 2000, according to the requirements of the development of the situation, China Customs has studied the supervision mode of import and export goods transit, and carried out reforms with the basic purpose of fast customs clearance. The reform ideas and specific measures are as follows: First, transit transportation should adopt the mode of one declaration, one inspection and one release, simplifying procedures; Second, advance customs declaration will be implemented to reduce the stay time of goods and means of transport at ports and improve customs clearance efficiency; The second is to use scientific and technological means to implement electronic data verification and strengthen customs supervision. After the reform, enterprises can declare to the local customs in advance after receiving the manifest of means of transport. After the customs receives the declaration materials in advance and checks them correctly, it will go through the follow-up procedures such as inspection, tax payment and release. The declared data will be automatically converted into customs clearance information, which will be sent to the customs at the place of entry and exit through electronic data network transmission, and the customs at the place of entry and exit can go through the customs clearance procedures for import and export goods according to the requirements of the local customs. This reform has greatly shortened the stay time of goods at the port of entry and the process of formalities, greatly improved the speed of customs clearance, and also saved the trouble of customs clearance at the place of entry for enterprises, which is convenient for enterprises.

4. Accelerate the construction of "China Electronic Port"

In order to further improve the transparency and efficiency of administrative law enforcement by state administrative organs, severely crack down on illegal and criminal activities such as smuggling, foreign exchange fraud and defrauding export tax rebates, and promote the healthy development of foreign trade, under the direct leadership of the State Council, the General Administration of Customs, the Ministry of Public Security, the People's Bank of China, the Ministry of Industry and Commerce, the Ministry of Railways, the Civil Aviation Administration of China, the Ministry of Foreign Trade and Economic Cooperation, State Taxation Administration of The People's Republic of China, the foreign exchange bureau, the entry-exit inspection bureau, the Ministry of Communications and the Ministry of Information Industry began to jointly "from1 The system makes full use of computer and network technology, establishes a public information platform, and stores the cross-departmental and cross-industry electronic ledger data of import and export business in a public data center. Government management departments can query cross-departmental and cross-industry networking data, go through formalities and implement management, and enterprises can handle various import and export businesses online, which will greatly increase the effectiveness of port law enforcement and the overall efficiency of customs clearance.

At present, the port electronic law enforcement system has been initially implemented with the General Administration of Customs, the State Administration of Foreign Exchange, State Taxation Administration of The People's Republic of China, the General Administration of Quality Supervision, Inspection and Quarantine, the State Administration for Industry and Commerce, the Ministry of Public Security, the Ministry of Railways, the Council for the Promotion of International Trade, the Hong Kong Industry and Trade Department, the Macao Economic Bureau, and many commercial banks such as Bank of China, Industrial and Commercial Bank of China, Agricultural Bank of China, Bank of Communications, China Merchants Bank, Industrial Bank and Minsheng Bank. There are 0/0.8 million networked enterprises, and more than 500,000 IC cards have been issued.

China Electronic Port Data Center has set up data sub-centers in 4 1 provinces and cities, and established the main operation system and backup system in Beijing. Eighty-two secondary nodes have been established in provincial capital cities, cities with separate plans and some prefecture-level cities, and it is planned to expand to all 360 prefecture-level cities in China by the end of 2005.

According to the general requirements of Vice Premier Wu Yi on the reform of customs clearance system, that is, "the government takes the lead in coordination, unifies the information platform, moves forward the process and speeds up the physical inspection and release", and in accordance with the principles of "unified identity authentication, unified data exchange standards and unified brand", the governments of seven provinces and cities including Beijing, Shanghai, Guangzhou, Shenzhen, Chongqing, Ningbo and Shandong signed memorandums of cooperation with our Ministry to build local electronic ports.

Electronic ports have developed and operated networking projects and projects under construction ***5 1, including 25 administrative law enforcement projects (19 has been promoted and implemented), 8 auxiliary projects and 8 projects under construction 18. The daily processing capacity of electronic documents reached 500,000 copies, and the daily click-through rate of China electronic port portal website exceeded 4.3 million times. It has achieved obvious social and economic benefits.

Example 1: Construction of railway port information platform. The project can realize the computer networking and information resource sharing of customs, railways, quality inspection and import and export enterprises, freight forwarding enterprises and customs declaration enterprises, facilitate the entry and exit of enterprises, improve trade efficiency, reduce trade costs and tighten import and export management. The system was put into trial operation in August 2003, and more than 700,000 electronic manifests have been transmitted. According to the introduction of the Ministry of Railways, since the trial operation of the information platform at the four northern port stations (Manzhouli, Alashankou, Erlian and Suifenhe), it has realized the 24-hour uninterrupted transmission of manifests and customs supervision instructions, shortened the stopping time of vehicles by electronic change orders 1 hour or more, and compressed the stopping time of wide-gauge vehicles by 0.63 days. Based on the number of 4 port stations 1 0.5 million wide-gauge vehicles, the daily vehicle usage fee for each vehicle is110.5 Swiss francs (1Swiss francs =6.6 yuan RMB), which can save the foreign vehicle usage fee by 710.7 million yuan per day, with a cumulative annual savings of 260.

Example 2: Online verification system of import value-added tax. This project realizes the data sharing and online verification of special VAT invoices imported by customs and national tax, and blocks the loophole that criminals use fake tax invoices to deduct. The system was put into operation in August this year, and a total of 1.88 million electronic accounts for special tax stamps were submitted to State Taxation Administration of The People's Republic of China in four months. It not only strengthens the management of special tax stamps by both parties, but also effectively prevents criminals from forging special payment books for false deduction. According to the statistics of our Ministry, in the first eight months of this year, local customs assisted the national tax authorities to seize 4,972 forged special payment letters for import value-added tax, involving a deduction of 789 million yuan. Since the data exchange between the two sides was realized in August, the above-mentioned illegal acts have been effectively curbed. From September to June, the number of forged special payment notes screened by local customs decreased to 796, and no forged special payment notes for import value-added tax have been found since June. 1 1.

Example 3: Online verification system for export tax rebate. This project mainly provides convenient and quick means for enterprise users to handle export tax refund business, helps the IRS to review the legality of enterprise tax refund declaration, and prevents illegal enterprises from defrauding tax refund. The project was promoted nationwide in 2003, and our department transmits more than 40,000 electronic data of customs declaration to State Taxation Administration of The People's Republic of China every day. State Taxation Administration of The People's Republic of China said that since the operation of the system, the application for tax refund (exemption) by export enterprises has been shortened by 25 days, and the progress has been obviously accelerated, which has improved the quality of tax refund (exemption) declaration. During this year 1- 1 1, the tax authorities at all levels handled the tax refund arrears of 200 1 billion yuan over the years, and dealt with the new ones in 2004. At the same time, through data exchange, State Taxation Administration of The People's Republic of China was assisted to check the data of suspicious export declaration forms of 654.38+0.2 million items, which created conditions for timely solving the problem of tax refund arrears over the years and was well received by the vast number of export enterprises and grass-roots tax authorities.

Example 4: Online Verification System of Import and Export Foreign Exchange Verification Sheet

5. Try paperless customs clearance.

Paperless customs clearance is to use the functions of China electronic port and modern customs business information management system to change the previous practice of submitting written documents for customs declaration by import and export enterprises, and realize customs clearance by networking with enterprises and related units, online declaration by enterprises and paperless examination of customs electronic data. Compared with the traditional paper document operation mode, paperless customs clearance has the following characteristics: First, it simplifies the customs clearance link, and the electronic data of enterprise customs declaration with good credit can be directly reviewed and released after the conclusion. Second, the whole customs clearance process is electronic. In the process of customs clearance, the customs will no longer collect and review paper documents, but realize data review and information clearance through networking with enterprises, and then concentrate on completing written documents afterwards. By moving the customs supervision forward or backward, the customs clearance time will be minimized.

Paperless customs clearance is not an invention of China Customs. It is an advanced customs clearance method that relies on high-tech information network system and operates all customs clearance links efficiently. It has been highly praised by international trade circles and customs of various countries, and has been widely implemented in some economically developed countries. Since 1994, China Customs has tried EDI paperless declaration in some customs and some enterprises. In August, 20001,four customs offices in Nanjing, Hangzhou, Shanghai and Guangzhou tried out online customs declaration, and all achieved positive results. However, just paperless customs declaration is not enough to solve the problem of improving the efficiency of the whole customs clearance process.

The original EDI declaration mainly solved the technical problems, from paper to paperless, and made the declaration electronic. Paperless customs clearance means that all aspects of the customs clearance process can be paperless, and all customs clearance procedures that can be pushed forward, moved back or external are advanced or postponed before or after the customs clearance process. This greatly shortens the customs clearance time of goods at the port, improves the trade efficiency, and enables enterprises to obtain unprecedented benefits.

The promotion of paperless customs clearance reform not only brings convenience to enterprises, but also puts forward higher requirements for enterprises. All enterprises that carry out paperless customs clearance promise to abide by the relevant laws and regulations of the state and customs. Once the enterprise has problems in the application, the customs will cancel the handling of general errors, such as chaotic management, poor reputation and failure to meet customs requirements. Those who commit serious mistakes and belong to the crime of smuggling shall be investigated and punished according to the crime of smuggling; If it is illegal, it will be treated as illegal.

6. Constantly reform the supervision mode of processing trade, implement online supervision, and reform the management of bonded areas and export processing zones.

In the increasingly fierce international competition, domestic and foreign investors have set up factories in China to carry out processing trade, and implemented global marketing, zero inventory and other management modes in their operations, so the requirements for import and export customs clearance are getting higher and higher. In order to meet this requirement, China Customs has taken a series of measures to promote the trade facilitation of processing trade:

The first is to implement online supervision of processing trade. Networked supervision is a way for customs to extract necessary financial, logistics, production and operation data from processing trade enterprises that implement computer management through computer network, and connect with customs computer management system to realize effective supervision of processing trade goods. The customs uses computer means to check the production logistics data of enterprise processing trade, and check the bonded goods according to the actual situation of the factory. Enterprises go through filing, alteration, verification and customs clearance procedures with the customs through computer networks. Practice has proved that the new processing trade supervision mode of "electronic bookkeeping" and "online verification" has strengthened customs supervision, simplified procedures, greatly improved the competitiveness of enterprises, effectively promoted foreign trade exports and enhanced the confidence of foreign investors in China.

The second is to establish the supervision mode of bonded area. China Customs has set up 15 bonded zones at coastal ports and land ports, and implemented special tax policies, import and export policies, management policies and processing trade policies in the zones. Bonded area has four functions: storage, trade, processing and display. At present, the business volume of the bonded area is growing rapidly and the development momentum is good. In 2003, the total import and export value of China's bonded areas reached 5 1 1 billion US dollars, up 68. 1% year-on-year, accounting for 6% of China's total import and export value. By the end of 2003, there were more than 3 1 10,000 approved enterprises in the bonded area of China, including more than 0.5 million foreign-invested enterprises, with a total contractual utilization of foreign capital of US$ 29.2 billion and actually utilized foreign capital of US$ 0.75 billion. In 2003, the national bonded area achieved a GDP of 73.9 billion yuan, a year-on-year increase of 35.5%, which effectively promoted the development of regional economy.

The third is to establish the supervision mode of export processing zones. With the rapid development and increasing proportion of processing trade, China Customs reformed the traditional supervision mode of processing trade and explored and established a new supervision mode of export processing zones. Since April 2000, the State Council has approved the establishment of 39 export processing zones. Through the implementation of special tax and management policies in the region, new processing trade enterprises and existing processing trade enterprises outside the region will be guided to enter the export processing zone, providing a more relaxed business environment for export-oriented processing enterprises and promoting the export of domestic raw materials and parts. In 2003, the total import and export value of China Export Processing Zone was US$ 654.38+0.8 billion, a year-on-year increase of 2.8 times.

The fourth is to adapt to the needs of modern logistics operation and reform the supervision system of bonded logistics. The rapid development of modern logistics industry has brought new challenges to China Customs management. We learn from the advanced experience of other countries and actively promote the reform of bonded logistics supervision. Customs' management of bonded logistics is divided into three levels: the first level is bonded warehouses and export supervised warehouses, the second level is bonded logistics centers, and the third level is bonded logistics parks that implement regional and port linkage. The linkage between district and port is an important measure for the country to promote the healthy development of bonded areas and the development of modern logistics industry. Bonded logistics park is a project to start the linkage between district and port. In the port area adjacent to the bonded area, an area dedicated to the development of warehousing and logistics industry is set aside to carry out international transit, international distribution, international procurement and international entrepot trade. Through this special customs supervision area connecting the bonded area and the port area, on the basis of continuing to give full play to the existing policy advantages of the bonded area, we will make full use of the advantages of convenient transportation of goods near the port, simplify customs clearance procedures, speed up logistics, reduce business costs, improve supervision efficiency, attract investment from warehousing and logistics enterprises, promote the development of the bonded area in the direction of warehousing and logistics specialization, and promote the coordinated development of port and shipping industry, warehousing industry and logistics industry. From June, 5438 to February, 2003, the State Council officially approved the establishment of Shanghai Waigaoqiao Bonded Logistics Park, and carried out the pilot work of linkage between bonded area and port area. In August, 2004, seven ports, including Ningbo and Dalian, and the nearby bonded areas launched a pilot project of joint operation between districts and ports. A new bonded logistics supervision system has basically taken shape.

Three. Development of China Customs Business Reform

According to customs statistics, the total value of China's foreign trade in 2004 broke through the trillion-dollar mark historically, marking a new leap in China's foreign trade, entering the post-trillion-dollar era and stepping onto a new stage. As a big stage for China's foreign economic exchanges, this year's foreign trade has six characteristics, which can be summarized as "one, three, ten, hundred, thousand and ten thousand". "One": the largest trading partner translocation. In May this year, the EU expanded from 15 to 25 countries. After the eastward expansion, the European Union replaced Japan as China's largest trading partner. "Three": China's foreign trade will rank third in the world in the whole year, and China's foreign trade is developing rapidly with the process of reform and opening up. At the beginning of the reform, 1980, the scale of China's import and export trade was only ranked 32nd in the world, accounting for less than 1% of the world's total import and export, and it was a veritable small trading country. Since then, the scale of China's foreign trade import and export has increased year after year, and the development speed has accelerated year by year. The Trade and Development Report 2004 issued by the United Nations Conference on Trade and Development pointed out that China plays a central role in the process of global economic growth. It can even be said that in 2003 and early 2004, China was the main driving force of global economic growth. "Ten": the price of imported goods has risen by more than 10%. In the past 10 years, commodity prices in the international market have gone up and down, but the comprehensive price increase has reached its peak this year, which is rooted in the rapid growth of the world economy and the rise of oil prices. China's import prices have also risen sharply. In the first three quarters, the price increase of imported goods exceeded 10%, which was the highest in 10 years. The * * * effect of import price and import quantity has greatly increased the total value of China's foreign trade imports. In the first three quarters of last year, China's total foreign trade imports increased by 38.2%, which was the result of the combined effect of rising import prices 10.4% and import growth of 25.2%. "Hundred": from the deficit of10 billion dollars to the surplus of10 billion dollars. Since this year, the central government has made timely decisions and implemented macro-control. Its influence in the field of foreign trade is obviously reflected in the slowdown of import growth and the reversal of trade balance. Since 1994, China's foreign trade has maintained a surplus, but in the first two months of this year, the import growth reached 42%, and the trade deficit reached 7.97 billion US dollars. In March and April, the monthly import growth rate remained above 40%, and the trade deficit in April exceeded 1000 billion US dollars. At that time, the state strengthened macro-control and strictly controlled the scale of loans and investments. In May, the growth rate of imports slowed down and the growth rate of exports accelerated. By September, the import growth rate further dropped to 22. 1%, and in June, the import growth rate rebounded slightly to 29.3%. However, the overall trade balance changed from deficit to surplus, with the previous 1 month trade surplus109.7 billion USD. "Thousands": In September, the total monthly import and export value crossed the 1000 billion USD mark, and China's monthly foreign trade volume exceeded 1988+02 USD for the first time. Since then, the monthly import and export volume has been hovering around10 billion US dollars, exceeding 50 billion US dollars in April 2002, and the growth rate increased again in 2003. The leap from 70 billion to 90 billion was in April. In September 2004, the monthly import and export value historically exceeded $654.38+000 billion, reaching $654.38+000.6 billion, exceeding.