中英双语版海关总署公告2014年第56号（关于跨境贸易电子商务进出境货物、物品有关监管事宜的公告）

Declaration No. 56 on Cross-border E-commerce Goods Supervision by General Administration of Customs of the People's Republic of China

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(更多外贸知识法规请点击浏览中国进出口网)

海关总署公告2014年第56号（关于跨境贸易电子商务进出境货物、物品有关监管事宜的公告）
发布时间：2014-07-23
【法规类型】海关规范性文件
【内容类别】进出境物品监管类 
【文　　号】总署公告〔2014〕56号 【发文机关】海关总署 
【发布日期】2014-7-23 【生效日期】2014-8-1 
【效　　力】[有效] 
【效力说明】 
为做好跨境贸易电子商务（以下简称电子商务）进出境货物、物品监管工作，促进电子商务健康发展，现就电子商务进出境货物、物品监管问题公告如下：
一、监管要求
（一）电子商务企业或个人通过经海关认可并且与海关联网的电子商务交易平台实现跨境交易进出境货物、物品的，按照本公告接受海关监管。
（二）电子商务企业应提交《中华人民共和国海关跨境贸易电子商务进出境货物申报清单》（以下简称《货物清单》，式样见附件1），采取“清单核放、汇总申报”方式办理电子商务进出境货物报关手续；个人应提交《中华人民共和国海关跨境贸易电子商务进出境物品申报清单》（以下简称《物品清单》，式样见附件2），采取“清单核放”方式办理电子商务进出境物品报关手续。
《货物清单》、《物品清单》与《进出口货物报关单》等具有同等法律效力。
（三）存放电子商务进出境货物、物品的海关监管场所的经营人，应向海关办理开展电子商务业务的备案手续，并接受海关监管。未办理备案手续的，不得开展电子商务业务。
（四）电子商务企业或个人、支付企业、海关监管场所经营人、物流企业等，应按照规定通过电子商务通关服务平台适时向电子商务通关管理平台传送交易、支付、仓储和物流等数据。
二、企业注册登记及备案管理
（五）开展电子商务业务的企业，如需向海关办理报关业务，应按照海关对报关单位注册登记管理的相关规定，在海关办理注册登记。
上述企业需要变更注册登记信息、注销的，应按照注册登记管理的相关规定办理。
（六）开展电子商务业务的海关监管场所经营人应建立完善的电子仓储管理系统，将电子仓储管理系统的底账数据通过电子商务通关服务平台与海关联网对接；电子商务交易平台应将平台交易电子底账数据通过电子商务通关服务平台与海关联网对接；电子商务企业、支付企业、物流企业应将电子商务进出境货物、物品交易原始数据通过电子商务通关服务平台与海关联网对接。
（七）电子商务企业应将电子商务进出境货物、物品信息提前向海关备案，货物、物品信息应包括海关认可的货物10位海关商品编码及物品8位税号。 (更多外贸知识法规请点击浏览中国进出口网) 
三、电子商务进出境货物、物品通关管理
（八）电子商务企业或个人、支付企业、物流企业应在电子商务进出境货物、物品申报前，分别向海关提交订单、支付、物流等信息。
（九）电子商务企业或其代理人应在运载电子商务进境货物的运输工具申报进境之日起14日内，电子商务出境货物运抵海关监管场所后、装货24小时前，按照已向海关发送的订单、支付、物流等信息，如实填制《货物清单》，逐票办理货物通关手续。个人进出境物品，应由本人或其代理人如实填制《物品清单》，逐票办理物品通关手续。
除特殊情况外，《货物清单》、《物品清单》、《进出口货物报关单》应采取通关无纸化作业方式进行申报。
（十）电子商务企业或其代理人应于每月10日前（当月10日是法定节假日或者法定休息日的，顺延至其后的第一个工作日，第12月的清单汇总应于当月最后一个工作日前完成。），将上月结关的《货物清单》依据清单表头同一经营单位、同一运输方式、同一启运国/运抵国、同一进出境口岸，以及清单表体同一10位海关商品编码、同一申报计量单位、同一法定计量单位、同一币制规则进行归并，按照进、出境分别汇总形成《进出口货物报关单》向海关申报。
电子商务企业或其代理人未能按规定将《货物清单》汇总形成《进出口货物报关单》向海关申报的，海关将不再接受相关企业以“清单核放、汇总申报”方式办理电子商务进出境货物报关手续，直至其完成相应汇总申报工作。
（十一）电子商务企业在以《货物清单》方式办理申报手续时，应按照一般进出口货物有关规定办理征免税手续，并提交相关许可证件；在汇总形成《进出口货物报关单》向海关申报时，无需再次办理相关征免税手续及提交许可证件。
个人在以《物品清单》方式办理申报手续时，应按照进出境个人邮递物品有关规定办理征免税手续，属于进出境管制的物品，需提交相关部门的批准文件。
（十二）电子商务企业或个人修改或者撤销《货物清单》、《物品清单》，应参照现行海关进出口货物报关单修改或者撤销等有关规定办理，其中《货物清单》修改或者撤销后，对应的《进出口货物报关单》也应做相应修改或者撤销。
（十三）《进出口货物报关单》上的“进出口日期”以海关接受《进出口货物报关单》申报的日期为准。
（十四）电子商务进出境货物、物品放行后，电子商务企业应按有关规定接受海关开展后续监管。
四、电子商务进出境货物、物品物流监控
（十五）电子商务进出境货物、物品的查验、放行均应在海关监管场所内完成。
（十六）海关监管场所经营人应通过已建立的电子仓储管理系统，对电子商务进出境货物、物品进行管理，并于每月10日前（当月10日是法定节假日或者法定休息日的，顺延至其后的第一个工作日）向海关传送上月进出海关监管场所的电子商务货物、物品总单和明细单等数据。 (更多外贸知识法规请点击浏览中国进出口网) 
（十七）海关按规定对电子商务进出境货物、物品进行风险布控和查验。海关实施查验时，电子商务企业、个人、海关监管场所经营人应按照现行海关进出口货物查验等有关规定提供便利，电子商务企业或个人应到场或委托他人到场配合海关查验。
电子商务企业、物流企业、海关监管场所经营人发现涉嫌违规或走私行为的，应主动报告海关。
（十八）电子商务进出境货物、物品需转至其它海关监管场所验放的，应按照现行海关关于转关货物有关管理规定办理手续。
五、其他事项
（十九）海关依据《进出口货物报关单》、《物品清单》对电子商务实施统计。
（二十）本公告有关用语的含义：
“电子商务企业”是指通过自建或者利用第三方电子商务交易平台开展跨境贸易电子商务业务的境内企业，以及提供交易服务的跨境贸易电子商务第三方平台提供企业。
“个人”是指境内居民。
“电子商务交易平台”是指跨境贸易电子商务进出境货物、物品实现交易、支付、配送并经海关认可且与海关联网的平台。
“电子商务通关服务平台”是指由电子口岸搭建，实现企业、海关以及相关管理部门之间数据交换与信息共享的平台。
“电子商务通关管理平台”是指由中国海关搭建，实现对跨境贸易电子商务交易、仓储、物流和通关环节电子监管执法的平台。
（二十一）海关特殊监管区域、保税监管场所跨境贸易电子商务进出境货物、物品的监管，除另有规定外，参照本公告规定办理。 (更多外贸知识法规请点击浏览中国进出口网) 
本公告内容自2014年8月1日起施行，未尽事宜按海关现行规定办理。
特此公告。

附件：1.中华人民共和国海关跨境贸易电子商务进出境货物申报清单(0).doc 
2.中华人民共和国海关跨境贸易电子商务进出境物品申报清单(0).doc

海关总署
2014年7月23日 
  "bilingual Customs Regulations about the Cross-border E-commerce"
Declaration No. 56 on Cross-border E-commerce Goods Supervision by General Administration of Customs of the People's Republic of China

Type : Customs Regulations
Content: Supervision of imported & Exported Goods
No.: GACC Declaration No. 56
Issued By: General Administration of Customs of the People’s Republic of China
Date of Issuance: July 23, 2014
Validity Date: On and after August 1st, 2014
Validity: Valid
(更多外贸知识法规请点击浏览中国进出口网) 
In order to better supervise the imported or exported cargoes and goods in cross-border e-commerce trade (hereinafter referred as e-commerce) and promote the health growth of e-commerce, GACC hereby makes the following declaration on cross-border e-commerce cargoes and goods supervision:

1.Supervision Requirement
(1)E-commerce enterprises or individual, conducting cross-border transaction for imported or exported cargoes and goods through e-commerce site approved by and connected with the customs, shall be under the supervision of GACC in accordance with this declaration. 
(2)E-commerce enterprises shall submit the Declaration List of Cargoes for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Cargoes, see Appendix 1 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval & Collective Declaration”; individual shall submit Declaration List of Articles for import or Export Through Cross-border E-commerce Trade of the People’s Republic of China (hereinafter referred as Declaration List of Articles, see Appendix 2 for sample) and handle the declaration procedures for e-commerce imported or exported goods by the way of “List Approval”. 
The Declaration List of Cargoes, Declaration List of Articles and Customs Declaration for imports and Exports have the same legal force. 
(3)Operators at the customs supervision organs shall handle the filing procedures for conducting e-commerce business such as storage of imported or exported cargoes and goods through e-commerce trade. Otherwise, the operators must not conduct e-commerce business.  (更多外贸知识法规请点击浏览中国进出口网) 
(4)E-commerce enterprises or individuals, payment companies, operators at the customs supervision organs as well logistics companies shall submit the transaction, payment, storage and logistics data to the e-commerce declaration administration platform through e-commerce declaration service platform in accordance with relevant regulations.
2.Corporate Registration and Filing Management 

(5) when it is necessary for e-commerce business enterprise to handle the customs declaration, the relevant party shall be registered at the customs in accordance with the relevant provisions of the customs registration management for declaration units. If these companies need to change or cancel registration information, they shall be handled in accordance with the relevant provisions of the registration management.

(6) The operator of customs supervision area of e-commerce business shall establish perfect electronic warehouse management system and deliver warehouse management accounts data to customs networking via e-commerce clearance service platform; E-commerce trading platform shall deliver electronic records data to customs networking via e-commerce clearance service platform; E-commerce enterprises, payment companies, logistics enterprises shall deliver raw data of entry and exit goods and articles to customs networking via e-commerce clearance service platform.

(7) E-commerce enterprise shall in advance be registered at the customs in terms of imported and exported goods and items` information, which shall include customs-recognized 10-digit HS code and 8-digit tariff code.
(更多外贸知识法规请点击浏览中国进出口网) 

3．Customs Management of E-commerce Export and import Goods and Articles
(8) E-commerce enterprises or individuals, payment and logistics enterprises shall respectively submit information of orders, payments and logistics to the customs before the declaration of goods and articles in E- commerce import and export.
(9) E-commerce enterprise or its agent shall complete the customs clearance formalities within 14 days after the declaration of means of transport and 24 hours prior before the loading when the goods arrive in customs supervision areas of e-commerce, all these are according to the order payment, logistics and other information which has been sent to the customs. Individual inbound or outbound articles should be truthfully fills in the list of items by himself or his agent and complete the customs clearance formalities by ticket of each.
In addition to the special circumstances, the cargo list, the list of goods, the import and export goods customs declaration should be taken to declaration paperless.
(10) The electronic commerce enterprise or its agent shall declare the clearance of the goods list of last month on the basis of the same content on the listing head before 10th each month (if it is legal holiday during the month, will be automatically postponed to the following the first working day, collective clearance list of December should be completed before the last working day during the month.):the same business unit, the same mode of transportation, the same delivery country and arrival country, the same ports, the same 10 customs commodity code, the same unit of measurement of declaration, the same legal measurement units, the same monetary rules of merge, the declaration should be offered respectively according to the import and export goods customs declaration formed by the sort of import or export.
If E-commerce enterprise or its agent fails to collect the list of goods needed to offer the declaration to the customs, the customs will no longer accept the relevant enterprises which would need the e-commerce inbound and outbound goods customs declaration formalities in the way of cargo list check and collective declaration way, until the related collective declaration work is accomplished.
(11) E-commerce enterprises who needs the declaration formalities by the way of the list of goods shall be in accordance with the relevant provisions of the general import and export goods tax formalities, and submit the relevant certificates; It is needed not the formalities related to free tax or to submit certificates when enterprises declare to the customs in collective form of the import and export goods customs declaration. (更多外贸知识法规请点击浏览中国进出口网) 
For individual who needs the declaration formalities in the item listing way, their tax exemption formalities should be completed in accordance with the relevant provisions of the export and import personal postal articles levy, it is needed to submit the approval documents of the relevant department if the items under the customs control.
(12) If the E-commerce enterprises or individuals have need to modify or cancel the cargo list, the list of items that should refer to the current customs import and export goods declaration form. After modification of the list of goods or cancellation, the corresponding "import and export goods declaration form" should be accordingly modified or canceled.
(13) The date of import and export on the import and export goods declaration list should be the date when the customs accepts the declaration forms of import and export goods.
(14) After release of E-commerce of export and import goods and articles, E-commerce enterprise should be still under the follow-up supervision of customs according to the relevant provisions.
4.The monitoring of e-commerce import&export goods and articles logistics
(15)The inspection and release of the e-commerce import&export goods and articles should be done within the customs surveillance area.
(16)The customs supervision site operator should manage the e-commerce import&export goods and articles through the established electronic storage management system. Every month before 10th (when the 10th is national statutory holiday, it will be postponed to the following first workday), the operator should transmit the total lists and the detail lists of the e-commerce goods and articles pass in and out the customs surveillance area to Customs.
(17)The Customs in accordance with the customs regulations carry out the risk control and inspection upon the e-commerce import&export goods and articles. During the inspection, the e-commerce enterprises, individuals and the customs supervision site operator should facilitate the action according to the current Customs import&export goods inspection regulations and other relevant provisions, and the e-commerce enterprises or the individuals shall attend or entrust others to cooperate with the customs inspection.
once the suspected violations or smuggling are found, the e-commerce enterprise, logistics companies and the customs supervision site operator should take the initiative to report to the Customs. (更多外贸知识法规请点击浏览中国进出口网) 
(18)The e-commerce import&export goods and articles which need to be transferred to other customs supervision sites for inspection and release shall go through procedures according to the current provisions on the relevant provisions of the goods transition between customs offices.

5.Other Business 
(19) China customs implements e-commerce statistics according to customs declaration for imports and exports and inventory.
(20) The meanings of terms in this notice:
E-Commerce Enterprise means domestic enterprises which develop e-commerce business of cross-border trade through building them by itself or using e-commerce transaction platform of the the third party, or provide the cross-border trade and e-commerce platform of the third party for transaction services.
Individual means domestic residents.
E-Commerce Transaction Platform means the platform for e-commerce inbound and outbound goods of cross-border trade and articles which can be traded, paid, distributed ,approved by China customs and connected with the Internet of China customs.
E-Commerce Customs Clearance Services Platform means the platform which is built by the electronic port for data exchange and information sharing among enterprises, customs, and relevant administrative departments.
E-Commerce Customs Clearance Management Platform means the platform which is built by China customs for the transaction, storage, logistics, and customs clearance of cross-border trade of e-commerce supervised and enforced by law electronically.
(21)Except as otherwise herein provided, areas under special customs supervision and bonded areas under supervision supervise the goods and articles of cross-border trade e-commerce according to the provisions of this notice.
This notice shall be applied form August 1th, 2014 on, and matters not mentioned herein shall be .dealt with according to current rules of China customs.

Notice is hereby given.  (更多外贸知识法规请点击浏览中国进出口网) 
General Administration of Customs
July 23rd, 2014（由中国进出口网翻译）

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