I. Definition of Filing for Customs Declaration in Different Locations
The definition of filing for customs declaration in different locations is an approval procedure that a customs declaration unit, which has already completed the customs registration formalities in its own customs district, undertakes at the competent customs office of another customs district to obtain the right to declare customs in that district.
As customs no longer restricts import and export enterprises geographically, import and export enterprises from all provinces, autonomous regions, and municipalities directly under the central government can complete customs filing procedures and engage in customs declaration activities at any customs office nationwide, including enterprises in Guangdong and Fujian provinces.
II. Management of Filing for Customs Declaration in Different Locations for Special Zone Enterprises
Enterprises in the five special economic zones of Shenzhen, Zhuhai, Shantou, Xiamen, and Hainan can complete filing procedures for customs declaration in different locations at customs offices outside the special zones and can handle export customs declaration business for commodities approved by the state. However, for imported goods and export goods under uniform state management, unless the General Administration of Customs has notified that customs declaration can be handled at all national ports or specific ones, declaration is currently limited to within the respective special zone.
III. Procedures for Filing for Customs Declaration in Different Locations
(A) Self-Declaring Customs Enterprises
A self-declaring customs enterprise applying to handle self-declaring filing procedures at another customs office must submit the following documents to the local customs office:
1. One copy of the document approving the establishment of the enterprise issued by the State Council, the Ministry of Foreign Trade and Economic Cooperation, or provincial-level economic and trade authorities (for state-owned, collective, and individual enterprises) or one copy of the "Approval Certificate for Foreign-Invested Enterprises of the People's Republic of China" approved by the competent authority (for joint ventures, cooperative enterprises, and wholly foreign-owned enterprises).
2. One copy of the approval document for the contract and articles of association issued by the economic and trade authority or its authorized department (state-owned, collective, and individual enterprises, as well as wholly foreign-owned enterprises, are exempt from submitting the contract copy).
3. A copy of the business license副本 issued by the Administration for Industry and Commerce;
4. One copy of the company's contract and articles of association (state-owned, collective, and individual enterprises, as well as wholly foreign-owned enterprises, are exempt from submitting the contract).
5. A copy of the bank credit certification issued by the account-opening bank.
6. The seal impression for customs declaration use.
7. A copy of the "Self-Declaring Customs Registration Certificate".
After reviewing that the above documents are complete and valid, the customs office will issue the applying enterprise two copies of the "Self-Declaring Customs Filing Application Form" for filing in different locations. The enterprise must accurately fill in the relevant items of the application form, affix its official seal, and submit it together with the above documents 1-7 and the original "Self-Declaring Customs Registration Certificate" to the customs office. The customs office will add comments and affix its seal on the application form, create a "Customs Seal Envelope" with other relevant documents, simultaneously record it in the "Filing Status" column on the back page of the original "Self-Declaring Customs Registration Certificate", affix its seal, and return them together to the applying unit. The "Customs Seal Envelope" is sent to the relevant customs office for handling the filing procedures for customs declaration in different locations.
To handle filing formalities for customs declaration in different locations in another customs district, the self-declaring customs unit should submit the customs seal envelope prepared by the registration customs office, documents 1-7 listed in section (A), and the "Self-Declaring Customs Filing Application Form" (first and second copies) bearing the comments and seal of the registration customs office to the local customs office of the filing district. After the filing district's customs office verifies that the documents are complete and valid, it issues the "Payment Notice for Handling Customs Filing Registration Procedures" and the "Receipt for Certificate Collection" to the applying unit. The unit can collect the "Self-Declaring Customs Filing Certificate" issued by the filing district's customs office on the agreed date and can then handle customs declaration procedures at all ports within that district's jurisdiction.
(B) Specialized and Agent Customs Declaration Enterprises
After registering with their local customs office, specialized and agent customs declaration enterprises can only handle agent customs declaration business within that customs district. Units that need to handle specialized or agent customs declaration filing in different locations under special circumstances must first submit a written application to their registration customs office. Upon the consent of the registration customs office obtained from the customs office in the other location, and after approval by the General Administration of Customs, the registration customs office will notify the applying unit to handle the filing procedures for customs declaration in different locations.
When applying for specialized or agent customs declaration filing in different locations, a customs declaration unit should follow the document submission requirements for applying for self-declaring customs filing in different locations. However, for such applications, the unit should not fill out the "Self-Declaring Customs Filing Application Form" but should instead fill out the "Specialized Customs Filing Application Form" or the "Agent Customs Filing Application Form".
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