In order to further improve the level of trade facilitation, better serve the overall situation of opening to the outside world, and carry out the practical activities of "I do practical things for the people", the General Administration of Customs decided to implement the tax guarantee reform based on enterprises, so that one guarantee can be used for multiple tax guarantee business at the same time in the national customs. The relevant matters are hereby announced as follows:

　　1. The scope of customs duty guarantee business mentioned in this announcement includes：

　　(1) Guaranty for aggregate tax collection refers to the guaranty provided to the Customs for handling the business of aggregate tax collection;

　　(2) Guaranty for the time limit of tax payment refers to guaranty conforming to item 3, Paragraph 1, Article 4 of the Regulations of the People's Republic of China on Guaranty for Customs Affairs;

　　(3) Guaranty of taxation elements refers to guaranty conforming to Items 1, 2 and 5 of Paragraph 1, Article 4 of the Regulations of the People's Republic of China on Guaranty of Customs Affairs.

　　2. With the exception of trust-breaking enterprises, the consignor or consignee of import and export goods (hereinafter referred to as enterprises) may handle the customs duty guarantee business by virtue of the customs duty guarantee letter issued by banks or non-banking financial institutions (hereinafter referred to as financial institutions) (the format of which is shown in the attachment) and the customs duty guarantee policy (hereinafter referred to as insurance policy).

　　The enterprise shall apply to the financial institution for a letter of guarantee or insurance policy before going through the customs clearance formalities. The beneficiary of the letter of guarantee or the insured of the policy shall include the customs directly under the place of registration of the enterprise and the place of declaration.

　　Iv. The customs duty functional departments directly under the enterprises' registration places (hereinafter referred to as the territorial duty functional departments) shall record guarantee information for the enterprises in the customs business system according to the electronic data of guarantee and insurance policy transmitted by financial institutions or the original guarantee and insurance policy submitted by checking enterprises, and the system shall generate guarantee record number.

　　Electronic data of guarantee and insurance policy transmitted to the Customs by the connected financial institutions shall have the same effect as the original, and the customs shall not check the original; Unconnected financial institutions shall issue original letter of guarantee and insurance policy to the enterprise.

　　5. If an enterprise chooses to go through the customs clearance of summary taxation or guaranteed tax payment period, it shall select the guarantee record number on the declaration interface of the customs declaration form; For those who choose to go through the customs clearance with guarantee of tax elements, they shall submit the application for record filing of guarantee of tax elements through the single window "Record filing of Guarantee of Tax elements" module, and the Customs shall select the record number of guarantee or pay the security deposit in accordance with the customs regulations after approval. After the system has successfully verified the deduction of the guarantee amount or the customs has verified the deposit, the declaration that meets the release conditions can be guaranteed release.

　　After the enterprise pays the tax or guaranty cancels, the guaranty limit of guarantee letter and insurance policy automatically restores. Enterprises can use one guarantee or insurance policy to handle different tax guarantee business at the customs of the declaration place listed in the guarantee or insurance policy, and the guarantee amount can be recycled within the validity period.

　6. If an enterprise confirms that the guarantee liability has been discharged for a letter of guarantee or insurance policy that has been filed and is still valid, it may, upon consultation with the financial institution, apply to the competent department of territorial customs for cancellation. The financial institution shall send the electronic data of cancellation to the Customs for the letter of guarantee and insurance policy transmitted through network. The enterprise shall submit a written application to the Customs for cancellation of the letter of guarantee or insurance policy filed manually.

　　If the enterprise fails to pay the tax within the prescribed time limit, the customs may stop the enterprise from using the letter of guarantee or insurance policy to handle the business of customs clearance with guarantee.

　　If a financial institution refuses to perform its guarantee responsibility, fails to cooperate with the customs tax collection and administration, or its solvency is in doubt, the territorial customs functional department may no longer record the guarantee information of its guarantee letter or insurance policy.

　　This announcement may also apply to specific customs business guarantees in accordance with item 2, 3 and 4 of Paragraph 1 of Article 5 of the Regulations of the People's Republic of China on Guarantee of Customs Affairs.

　　This announcement will take effect on December 1, 2021. Guarantees and insurance policies that have been put on record before the implementation and are still valid can still handle the guarantee customs clearance business according to the original purpose of putting on record. In case of any inconsistency between relevant matters in this announcement and Announcement No. 45, 2017 of General Administration of Customs and Announcement No. 155, 2018 of General Administration of Customs and CBRC, this Announcement shall prevail. Notice No. 215 of the General Administration of Customs of 2018 shall be repealed simultaneously.

　　Hereby announce.

　　The attachment：www.customs.gov.cn/customs/302249/302266/302267/4036774/index.html

　　The General Administration of Customs

　　November 24, 2021