《中国贸易便利化年度报告》（2023） 正式发布

COPYRIGHT NOTICE The Trade Facilitation Annual Report of China (2023 Edition) is a research report based on the investigation and research conducted all by Beijing Re-code Trade Security and Facilitation Research Center ("Re-code"). This material is composed, designed, and produced all by Re-code. All contents, including the text, pictures, and graphs, contained in this material, belong to Re- code's copyrights. This material may not be reproduced, released, published, or distributed by any individual or institution in any manner without the written authorization of Re-code. All rights reserved. Re-code withholds the right to hold accountable those who violate the aforementioned statements. Disclaimer: The translations of laws and regulations contained in this report are unofficial and they are for reference purposes only. Re-code can not be held liable for any consequence resulted from the use of the information. In case of discrepancy, the original version in Chinese shall prevail. Beijing Re-code Trade Security and Facilitation Research Center https://www.re-code.org (Chinese); http://www.recode-research.org (English) 51609, 16th Floor, D2, Galaxy SOHO, No. 2, Nanzhugan Hutong, Dongcheng District, Beijing, P.R.C. +86-10-5957 6019 © Beijing Re-code Trade Security and Facilitation Research Center - 2 - SUMMARY This report mainly consists of two parts: a qualitative analysis based on an article-by-article review of China’s implementation of the WTO Trade Facilitation Agreement and a quantitative analysis based on a quantitative assessment of China’s trade facilitation level. For this year, we have significantly adjusted and optimized the quantitative assessment method and enhanced the integration of quantitative analysis and qualitative analysis. Both the results of qualitative analysis and quantitative analysis show that China's trade facilitation level remained basically steady while rising slightly. In 2022, the score of China’s trade facilitation quantitative assessment index is 86.23points (with a full mark of 100 points), up 1.02 points from the previous year, a slight increase of 1.20%. A distinctive feature of China’s trade facilitation process and business environment in this year is that there are relatively few macro institutional adjustments and that optimizations mainly occur in certain areas. Domestically, the 20th National Congress of the Communist Party of China (CPC) held in October 2022 and the first plenary session of the 20th CPC Central Committee summarized China's economic and social development in stages and made overall arrangements. It was within expectation that the macro policy environment would remain generally stable before the important conference. Internationally, the impact of the COVID-19 has been lingering on, coupled with the crisis in Ukraine which has triggered a sudden change in the international market environment. The basic structure of global trade and even the basic conditions for survival are facing challenges that have not been seen in decades. Affected by this, the Chinese government responded cautiously, focusing its promotion of trade facilitation mainly on the optimization of specific policies and the implementation of measures. The customs and other government departments optimized law enforcement and improved services with obvious effects. Therefore, in an environment full of uncertainty, China's quantitative assessment index of trade facilitation still maintained a slight upward trend. There has been little change in the score of most sub-factors of trade facilitation, among which the "Opportunity to Comment and Information before Entry into Force, and Consultations" index having the largest increase of - 3 - 9.38 points, the rest of the index rose by less than 0.30 points. The "Movement of Goods Intended for Import under Customs Control" index gained the highest score of 100, which performed best. Despite the highest increase of the index “Opportunity to Comment and Information before Entry into Force, and Consultations", the score was still tied with "Border Agency Cooperation" as the lowest among the 11 indicators, with only 75.00 points, which remains the weakest point in China's trade facilitation and business environment. Major changes in trade facilitation include: 1 Customs continues to implement pragmatic reforms. In order to effectively address the COVID-19 challenges, China Customs has taken such measures as comprehensively promoting the supervision mode for processing trade of enterprise groups, temporarily exempting the collection of interest on deferred duties and taxes on sales for domestic consumption by processing trade enterprises, and carrying out dedicated actions for promoting cross-border trade facilitation. The measures are practical and received positive feedback from enterprises. 2 Laws and regulations framework witnessed significant changes. A series of important laws and regulations have been amended, promulgated and implemented, such as the Law of the P.R.C. on Administrative Penalty, the Customs Law of the P.R.C., Food Safety Law of the P.R.C., the Law of the P.R.C. on Import and Export Commodity Inspection, whilst the Biosafety Law of the P.R.C.has been newly promulgated and implemented. The collection of public opinions before legislation has been greatly improved. The number of projects soliciting legislative suggestions increased by 84.6% and the number of suggestions solicited increased by 51.2%, which not only reflects the frequentness of customs legislative activities in China this year, but also shows the improvement of public participation in the customs legislative process. 3Information disclosure has improved significantly. The promulgation of all rules before they came into force is in line with the required time limit, which represents a remarkable progress compared with the past; the "Database of Legislation" column on the website of the General Administration of Customs - 4 - provides convenient access for traders and other stakeholders. 4 The AEO system construction has made substantial progress. The new version of the Customs Criteria for Advanced Certified Enterprise has been released, which has adjusted the classification of enterprises and improved the transparency of the certifying policy, although the effect of the implementation of the policy needs to be improved. Main suggestions: 1 Since the outbreak of the COVID-19, the problems of time-consuming customs clearance process and high cost associated with imported cold chain food have become increasingly prominent. The pandemic prevention policies at local level frequently change, and the business community has complained that it is difficult to adapt to them. It is suggested that customs should make improvement on this as soon as possible. 2 While the facilitation measures for advanced certified enterprises continue to increase, some are not fully implemented in actual operation, and the overall degree of satisfaction of advanced certified enterprises is not high enough. While the publication of the new Criteria on Advanced Customs Accreditation of Enterprises increased policy transparency, customs certification criteria in recent years have changed quite frequently, bringing difficulties for enterprises to adapt. It is suggested to strengthen policy implementation and improve policy stability and continuity. 3 Some problems have not been improved in spite of years of suggestions, which have become chronic ones, including: the content coverage of the English website of China Customs and the timeliness of updating are obviously insufficient; the functions of China National Trade Facilitation Committee have not been fully played; involvement of the business community in policy making has been low and improvement is still limited; and the introduction and full participation of third-party professional institutions in general policy making, AEO and other fields is still lacking. - 5 - PREFACE I Since the entry into force of the WTO Trade Facilitation Agreement (TFA) in 2017, the TFA has generated multifaceted economic benefits over the last five years, including in the areas of digitalization, resilience, inclusiveness, and sustainability of global supply chains. With the TFA, trade facilitation has joined trade opening as an essential element of national, regional and Anabel Gonzalez Deputy Director General, WTO global trade policy reform. WTO Members are currently faced with global challenges and the TFA has added an entirely novel dimension to multilateral trade cooperation: the need to work together to alleviate frictions caused by trade procedures and processes. Following its ratification of the TFA in 2015, China, the world’s largest trading nation in goods, has made remarkable progress in improving its trade facilitation and doing-business environment in general, according to widely recognized assessments by international organizations such as UNCTAD, the World Bank Group, the OECD and the WTO. China has notified all measures of the TFA and implemented all TFA provisions ahead of schedule in January 2020. More recently in particular, a series of specific measures have been taken including simplifying documents, optimizing processes, improving automation, and reducing charges. The use of “smart” governance to accelerate TFA implementation by China's customs administration bears witness to its hard work in adapting to advanced trade technology. These measures have enhanced the stability, transparency, and predictability of China’s opening-up policies, while reducing cost and saving time for cross-border trade. It takes collaborative efforts of all stakeholders, including governments, businesses and academia to improve trade facilitation globally. I am pleased to see that the Trade Facilitation Annual Report of China, prepared by the Beijing Re-code Trade Security and Facilitation Research Center (Re- - 6 - code), shows that China’s implementation of the TFA has made steady progress over the past year with areas of strength and weakness also identified. I believe that the work done by Re- code will bring additional value into a more comprehensive assessment of a Member’s implementation of the TFA, using a combination of qualitative and quantitative evaluation against each Article of the TFA. Looking to the future, I hope that China will continue to take a leading role in carrying out domestic reforms to advance digital and sustainable trade facilitation with dynamism, including furthering its efforts in areas such as the publication of its time release study, institutional cooperation, functioning of its National Trade Facilitation Committee and public-private partnership. I also wish that more independent professionals like Re-code will be committed to contributing to the meaningful cause of trade facilitation. Anabel Gonzalez Deputy Director General, World Trade Organization - 7 - PREFACE II It is my pleasure to preface the Trade Facilitation Annual Report of China, and I would like to commend Beijing Re-code Trade Security and Facilitation Research Center (Re-code) for this publication. The report highlights the positive steps undertaken by China to further promote trade facilitation at their borders and also precisely identifies the areas where improvement is needed, which is of great added-value to Ricardo Trevino Chapa Deputy Secretary-General, WCO move forward and pursue the efforts in an efficient way. Since the ratification of the WTO Trade Facilitation Agreement (TFA) in 2015, China paid significant attention to the objective of facilitating trade. This was especially done through the modernization and simplification of its border procedures, thanks to the promotion of paperless trade, the development of the Single Window as well as the establishment and constant improvement of the Authorized Economic Operation (AEO) system. Focusing its efforts on the adequate implementation of the WTO TFA, China has highlighted the importance of improving the function of governments in trade facilitation, together with their traditional role in revenue collection and protection of society, to move towards sound and agile trade flows. This approach is fully in line with the Strategic Plan of the WCO, which defines these functions as the main strategic objectives of Customs administrations in today’s world. The work of China in the modernization and simplification of its procedures has always been conducted with due consideration given to the full use of technology, exploiting their potential to achieve the main Custom’s objectives. The “3S” concept “Smart Customs, Smart Borders and Smart Connectivity”) implemented by China Customs is a perfect example of this mindset and is again aligned with WCO’s strategy, which identifies “Technology and Innovation” as one of its main areas of focus for the years to come. Customs operations must adapt to the global environment and trade in constant evolution, through the automation of its procedures and the promotion of ever more transparency within supply chains. In this perspective, I particularly appreciate the approach and direction taken by China, noting that more can and will be done as highlighted in the report. - 8 - Knowing your strengths and weaknesses is the prerequisite to achieve meaningful progress and monitor the developments. The successful implementation of the TFA definitely depends on this kind of diagnostic that requires to be accurate. In this onnection, the WCO has already developed the Time Release Study (TRS) which provides a set of relevant indicators to measure performance at borders. Nowadays, the WCO is working on a more comprehensive and ambitious project, namely the WCO Performance Measurement Mechanism (PMM), which intends to become the world reference in the way Customs performance is assessed. These instruments can effectively support countries in the proper implementation of WTO TFA articles. I hope that this report by Re-code will provide international organizations, government agencies, traders and researchers with valuable references in their collective pursuit of measuring and further improving trade facilitation at the border. Ricardo Trevino Chapa Deputy Secretary-General, World Customs Organization - 9 - PREFACE III It is on the 4th of September 2015 that China ratified the WTO Trade Facilitation Agreement – a ground breaking agreement that promises to streamline and significantly reduce the “red tape” and bureaucratic procedures that slow and impede international trade, thereby reducing the time and cost of doing business across borders. It is well known, that implementation of the large trade facilitation agenda can contribute to improving the ways in which the government revenues are collected, as well as to bettering conditions for foreign investors, thereby reinforcing national competitiveness. Implementing this Agreement demands strong political support and full commitment of the trade community. In light of this, the Trade Facilitation Annual Report of China, prepared by Re-code Trade Security and Facilitation Research Centre, is very timely and provides clear guidance and action oriented recommendations. The results of this report are expected to enable investors, traders and other stakeholders to better understand and monitor progress in trade facilitation, support evidence-based decision-making, identify challenges and opportunities, and capacity building and technical assistance needs. I hope this report will help China and its partners to advance trade facilitation agenda to the advantage of the government, businesses, cross- border traders, producers and consumers, to enhance regional and global integration and to ultimately better achieve the Sustainable Development Goals of the United Nations Agenda 2030. Maria Rosaria Ceccarelli Chief, Trade Facilitation Section Economic Cooperation and Trade Division United Nations Economic Commission for Europe - 10 - FOREWORD In this seventh edition of the Trade Facilitation Annual Report of China, we put more efforts on a series of optimizations of the content which include the following aspects: • Further refine the Summary, in which a review of the significant progress and major shortcomings in China's trade facilitation process within the year is provided; • The content of laws and regulations cited in the review is simplified; • The quantitative assessment methods have been revised and improved considerably in the Quantitative Assessment Report on China's Trade Facilitation; • English translations are edited to a higher standard. This edition of the report covers the timespan from 1 September 2021 to 31 August 2022. During this period of time, the COVID-19 pandemic was still disrupting and slowing down international economic and trade development, the Sino-US trade frictions eased one day and intensified another day, the Ukraine crisis broke out abruptly, global trade rules and patterns faced enormous challenges, world markets faced more uncertainties amid a struggling recovery. China has made enormous efforts to contain the epidemic and restore economic growth. Goods production and foreign trade continued to grow, the process of trade facilitation kept on advancing, while the business community experienced high stress. During the past year, China Customs and other regulatory agencies did not make overall macro policy adjustments, but continued to focus more on improving specific measures to simplify customs clearance, reduce the burden on enterprises and help them cope with the difficult situation. At the time when this report was completed, the 20th CPC National Congress and the First Plenary Session of the 20th CPC Central Committee had been held in Beijing, ushering in a new leadership of the CPC Central Committee, which will have a major impact on China's economic and social development. In addition, China has also made major changes to its COVID-19 prevention and control policies. It remains to be observed how these changes will affect China's trade facilitation process. - 11 - For years, the report has been kindly supported by many professionals and institutions. On this occasion, I would like to extend my special heartfelt thanks and deep gratitude to Ms. Anabel Gonzalez, Deputy Director- General of the World Trade Organization, Mr. Ricardo Trevino Chapa, Deputy Secretary-General of the World Customs Organization, and Ms. Maria Rosaria Ceccarelli, Chief of the Trade Facilitation Section at the Economic Cooperation and Trade Division of the United Nations Economic Commission for Europe (UNECE), who took time out of their busy schedules to preface the report, which gives us tremendous encouragement by recognizing our work. Meanwhile, my sincere thanks go to the following companies for their longstanding support to the report and Re-code: Intel China Ltd., Cummings (China) Investment Co., Ltd., Nissan (China) Investment Co., Ltd., Shenzhen Mbase Consultants Co., Ltd., Tyco (China) Investment Co., Ltd., Flex Information Technology (Shenzhen) Co., Ltd., Shanghai Xingya Customs Brokerage Co., Ltd., Shanghai Xinhai Customs Brokerage Co., Ltd., Jiangsu Yuetong CPAs Co., Ltd., UPS (Guangdong), and Philips (China) Investment Co., Ltd. I would be remiss not to thank the customs counsellors and attaches of the European Union, Germany, Italy, the Netherlands, Poland, Belgium, Belarus, India, Australia and other countries and regions based in China for their attention to the research work of Re-code as well as their support for and appreciation of this report. I would like to extend my heartfelt thanks to Shenzhen Channelton Logistics Development Co., Ltd. and all the team members of the report, in particular, Mr. Liu Ping, former Director of the Tariff and Trade Affairs Directorate of the WCO, for their unremitting efforts that contributed to the remarkable improvement of this year’s report. Any constructive criticism and suggestions will be accepted with an open mind. All professionals are sincerely welcome to participate in the project. Online contact: https://www.re-code.org/%E8%81%94%E7% B3%BB%E6%88%91%E4%BB%AC?locale=zh_CN (Chinese), http:// www.recode-research.org/contact.html (English); Wechat: jiangxp1234. . Director，Beijing Re-code Trade Security and Facilitation Research Centre - 12 - READERS' GUIDE This report is structured according to Section I of Trade Facilitation Agreement (TFA) of the World Trade Organization (WTO). It reviews how China has implemented TFA, provision by provision, paying close attention to the highlights and bottlenecks of China's trade facilitation. Re-code also made an assessment and produced a quantitative report. On September 4, 2015, China ratified the protocol of WTO TFA, becoming the 16th member to accept it and contributing significantly to its implementation at an early date. China had reservations about Paragraph 6 of Article 7 "Establishment and Publication of Average Release Times", Paragraph 4 of Article 10 "Single Window", Paragraph 9 of Article 10 "Temporary Admission of Goods and Inward and Outward Processing", and Article 12 "Customs Cooperation". This Report also reviews these provisions except Article 12. Drawing on the international experience, we have changed the nomenclature of the annual report based on the years of data coverage since the 2020 edition. This is the 2023 edition. Among the main body of the text, those parts listed by Arabic numbers or English letters, and spanning the full width of the content area, are the original articles of WTO TFA. The rest are comments made by Re-code. The regulations, policies, and information sources contained in this Report are attached to the text of its electronic version published on the official website of Re-code (Chinese: www.re-code.org; English: www.recode-research.org) with hyperlinks for the readers’ reference. This Report is for reference only. The research and comments in this Report are only for reference and are not necessarily exhaustive or completely accurate. This Report is open-ended. Readers are welcome to make comments and suggestions to help us render it more thorough and accurate. All the information, materials, and data in this Report are valid until August 31, 2022. - 13 - TEAM MEMBERS Directors: Jiang Xiaoping, Guo Guo Experts Mr. Jiang Xiaoping Director, Beijing Re-code Trade Security and Facilitation Research Centre. Mr. Jiang used to serve in the General Administration of China Customs, Local Customs Authority, Bureau of Foreign trade and other government agen- cies as well as foreign trade corporation and global top 500 companies. He is now a member of the think-tank of the China Customs magazine, guest professor of the University of International Business and Economics and cross-border trade expert of Asian Development Bank (ADB). Being an active participant and influencer in the development of China Customs System, Mr. JIANG has hosted and organized a series of research projects with applied value, including Customs Control System of International Inbound and Outbound Express Freight, Cur- rent Status and Development of Small-scale Trade in Border Regions (ADB program), Reform on the Circulation Management System of Bonded Goods in Special Customs Supervision Zones, and Research on Release Time of Import and Export Sea Cargoes. Mr. Jiang is the initiator, designer, organizer, coordinator as well as writer of the Annual Report on Trade Facilitation in China. Mr. Li Zhuo Mr. Li has long been engaged in customs affairs with rich experience in customs, business, and taxation. Mr. Li is familiar with international trade, customs regulation and customs clearance, and skilled in integration of overall customs clearance procedures. He is a member of the project of Annual Report on Trade Facilitation in China. Mr. Zhang Hao Experienced expert in Customs Affairs. Mr. Zhang has been engaged in customs declaration and logistics service for 17 years and served as the director of shipping and logistics manager in the factory in mainland China of a Taiwan-invested company and an American listed company respectively. Skilled in trade compliance of enterpris- es and management of bonded processing trade, he does deep study on policies and regulations of customs as well as inspection and quarantine matters. Mr. Xiong Bin Founding partner of Shenzhen Mbase Consultants Co., Ltd. Mr. Xiong has long been engaged in the research of trade policy, providing consultations on the management of foreign-related enterprises, and offering technical services. He is equipped with outstanding capabilities in solving challenging problems concerning foreign affairs. Mr. Xiong provides guidance to many large and medium-sized enterprises on issues regarding customs, taxation, foreign exchange, busi- ness, trade mode and supply-chain, and helps them to establish trade compliance management system. He is actively involved in the planning of innovation of new-type trade mode, research and policy promotion. He has been serving as the guest trainer for the Training Center of Minis try of Commerce, China International Chamber of Commerce, - 14 - China Trade Promotion Association and China Chamber of Commerce of Metals, Minerals & Chemicals Importers & Exporters. He has authored a number of books including Techniques of Customs Trade Enterprises, Report on Risk Management of Customs Matters of Foreign-related Enterprises, Practice and Techniques of Processing Trade and Handbook of AEO Accreditation. He is a member of project of Annual Report on Trade Facilitation in China. Mr. Guo Guo Mr. Guo has long been engaged in customs information matters, is adept at customs and foreign trade policy. He is an expert in whole-process management of the production of customs information products. He is a member of the project of Annual Report on Trade Facilitation in China . Mr. Yu Deshui Mr. Yu has served in local-level positions in the customs (inspection and quarantine) field for a long-time, and thus is familiar with technical regulation, standard and conformity assessment procedures of inspection and quar- antine. Mr. Yu hosted or participated in a number of academic and policy research programs hosted by the Gen- eral Administration of Quality Supervision, Inspection and Quarantine of China and its subordinated bureaus as well as programs of provincial and municipal level. He worked as the team leader or member in several scientific and policy-making research projects, has a number of essays published, and took a leading role in revising two industrial standards of SN. He is a member of the project of Annual Report on Trade Facilitation in China. Mr. Zhou Zhuojian Mr. Zhou has a master degree of economics and specializes in international trade and data analysis. Mr. Zhou joined Beijing Re-code Trade Security and Facilitation Research Centre in 2014, and he was involved in the de- sign and implementation of a few research projects, including Time Release Study of Import and Export Goods at Ports in China, Assessment Indictor System of Trade Facilitation and Charge Survey at Ports, and undertook the process collection and data analysis. Mr. Wang Jin Mr. Wang Jin, a senior consultant on customs affairs of Qingdao Key Enterprise Management Consulting Co., Ltd., and also the founder of the WeChat public account "Guanhai Consulting". As an expert of China customs affairs, Mr.Wang has in-depth theoretical knowledge on customs laws and regulations, and he also has rich experience on practical customs operations. Mr. Wang provides professional and efficient consulting services regarding customs affairs for import and export enterprises. Mr. Lin Qian Senior partner of Beijing DHH Law Firm and practicing attorney, a researcher of Beijing Re-code Trade Security and Facilitation Research Centre and adjunct professor of Graduate School of China University of Political Sci- ence and Law. Mr. Lin was a senior legal expert on customs laws who was engaged in trials of smuggling cases and legislation in the General Administration of China Customs. He is currently a guest writer of “Lin’s Legal Lens” column of the China Customs Magazine, publishing dozens of articles on import and export trade compli- ance and legal risk prevention. He’s also the author of Lin’s Legal Lens, a popular book on trade compliance of imports and exports. - 15 - CONTENTS COPYRIGHT NOTICE 1 SUMMARY 2 PREFACE I 5 PREFACE II 7 PREFACE III 9 FOREWORD 10 READERS' GUIDE 12 TEAM MEMBERS 13 GLOSSARY 17 QUALITATIVE ANALYSIS: REVIEW ACCORDING TO WTO TFA TEXT 1 ARTICLE 1 PUBLICATION AND AVAILABILITY OF INFORMATION 2 1. Publication 6 2. Information Available Through Internet 17 3. Enquiry Points 21 4. Notification 24 ARTICLE 2 OPPORTUNITY TO COMMENT, INFORMATION BEFORE ENTRY INTOFORCE, AND CONSULTATIONS 26 1. Opportunity to Comment and Information before Entry into Force 27 2. Consultations 33 ARTICLE 3 ADVANCE RULINGS 35 ARTICLE 4 PROCEDURES FOR APPEAL OR REVIEW 46 ARTICLE 5  OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION AND TRANSPARENCY 56 1. Notifications for Enhanced Controls or Inspections 58 2. Detention 63 3. Test Procedures 64 ARTICLE 6 DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR INCONNECTION WITH IMPORTATION AND EXPORTATION AND PENALTIES 68 1. General Disciplines on Fees and Charges Imposed on or in Connection with Importation and Exportation 69 - 16 - 2. Specific disciplines on Fees and Charges for Customs Processing Imposed on or in Connection with Importation and Exportation 76 3. Penalty Disciplines 78 ARTICLE 7  RELEASE AND CLEARANCE OF GOODS 85 1. Pre-arrival Processing 86 2. Electronic Payment 92 3. Separation of Release from Final Determination of Customs Duties, Taxes, Fees and Charges 95 4. Risk Management 106 5. Post-clearance Audit 111 6. Establishment and Publication of Average Release Times 114 7. Trade Facilitation Measures for Authorized Operators 117 8. Expedited Shipments 123 9. Perishable Goods 130 ARTICLE 8  BORDER AGENCY COOPERATION 138 ARTICLE 9 MOVEMENT OF GOODS INTENDED FOR IMPORT UNDERCUSTOMSCONTROL 146 ARTICLE 10  FORMALITIES CONNECTED WITH IMPORTATION, EXPORTATIONAND TRANSIT 152 1. Formalities and Documentation Requirements 152 2. Acceptance of Copies 158 3. Use of International Standards 159 4. Single Window 161 5. Preshipment Inspection 162 6. Use of Customs Brokers 163 7. Common Border Procedures and Uniform Documentation Requirements 164 8. Rejected Goods 165 9. Temporary Admission of Goods and Inward and Outward Processing 172 ARTICLE 11 FREEDOM OF TRANSIT 177 QUANTITATIVE ANALYSIS: ASSESSMENT ON TRADE FACILITATION IN CHINA 186 - 17 - 术语表 GLOSSARY 中国海关 China Customs 海关总署 General Administration of China Customs (GACC) 检验检疫 Inspection and Quarantine 原国家质量监督检验检疫总局 / 质检总局 former General Administration of Quality Supervision, Inspection and Quarantine (AQSIQ) 商务部 Ministry of Commerce 财政部 Ministry of Finance 国家发改委 National Development and Reform Commission (NDRC) 经认证的经营者 Authorized Economic Operator (AEO) AEO 互认 AEO Mutual Recognition 信用管理 Credit Management 申报 Declaration 归类 Classification 估价 Valuation 担保 Guarantee 行政复议 Administrative Review 预裁定 Advance Ruling 单一窗口 Single Window (SW) 全国通关一体化改革 National Customs Clearance Integration Reform 进境维修 Inward Maintenance 出境加工 Outward Processing 互联网 + 海关 Internet + Customs 卫生和植物检疫 Sanitary and Phytosanitary (SPS) 动植物检疫 Quarantine of Animals and Plants 卫生检疫 Health Quarantine 技术性贸易壁垒 Technical Barriers to Trade (TBT) 《国际公路运输公约》 Transports Internationaux Routiers (TIR) 《危险货物国际道路运输公约》 European Agreement Concerning the International Carriage of Dangerous Goods by Road 自由贸易协定 Free Trade Agreement (FTA) 自由贸易试验区 Pilot Free Trade Zone 主动披露 Voluntary Disclosure 提前申报 Advance Declaration 两步申报 Two-step Declaration 船边直提 Shipside Pick-up 关税保证保险 Tariff Guarantee Insurance 抵港直装 Loading upon Arrival at Port 汇总征税 Aggregate Taxation - 18 - 六稳六保 Ensure Stability on the Six Fronts and Security in the Six Areas 双随机、一公开 Double-Random Inspection and One Disclosure 放管服 Delegate Power, Streamline Administration and Improve Government Services 三智（智慧海关、智能边境、智享联通） Smart Customs, Smart Borders and Smart Connectivity - 19 - PART 1 QUALITATIVE ANALYSIS - Review According to WTO TFA Text The links to the regulations, policies, and information sources mentioned in this section are published in the “Research” column on the Re- code official website: http://www.recode-research. org/research.html Trade Facilitation Annual Report of China (2023 Edition) 2 2023 中国贸易便利化年度报告 ARTICLE 1: PUBLICATION AND AVAILABILITY OF INFORMATION Highlights and shortcomings------------------------------------------------------------ 1. The uniformity of information disclosure and the convenience of access to information have been improved to certain extent, with the creation of the column "Legislation of the GACC" on the China Customs portal website being a highlight. 2. A series of important laws and regulations including the Law of the People’s Republic of China (P.R.C.) on Administrative Penalty, Customs Law of the P.R.C., Food Safety Law of the P.R.C., Law of the P.R.C. on Import and Export Commodity Inspection have been revised, promulgated and implemented. 3. The scope of coverage, timeliness of update of information on the English website of China Customs are far from being sufficient. 4. The functions of China National Trade Facilitation Committee have not been adequately played. --------------------------------------------------------------------------------------------------------------------- Laws and Regulations In December 2001, China officially became a member of World Trade Organization. Since then, the Chinese government has attached great importance to the disclosure of government information. In 2007, the State Council promulgated Regulations of the P.R.C. on Government Information Disclosure (Link 1.1). In the following 9 years, the State Council issued 12 Notices or Opinions on the disclosure of government information via its General Office (Link 1.2), making substantial progress in the disclosure of government information including that regarding the administration of cross-border trade. In April 2019, Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 3 Decree No. 711 of the State Council promulgated the revised Regulations of the P.R.C. on Government Information Disclosure, which came into effect on May 15, 2019. (Link 1.3) According to Regulations of the P.R.C. on Government Information Disclosure, the GACC formulated and implemented Rules of the P.R.C. Customs on Government Information Disclosure. (Link 1.4) China Customs promulgated GACC Rules Implementing the Opinions on Comprehensively Promoting Open Government.(Link 1.5) On May 9, 2016, the State Council convened a national teleconference on promoting the reform to delegate power, streamline administration and provide better government services. Premier Li Keqiang stressed at the conference that greater efforts must be made to promote government information disclosure in order to achieve substantial results in streamlining administration and delegating more powers and made specific requirements: to speed up the formulation and publishing of the list for information disclosure; to promote government information disclosure in an all-round way; to open up the “information island”; and to disclose the information on handling sensitive emergency events in a timely manner. (Link 1.6) The GACC website published a collection of the regulations for open government of the GACC, the State Council and other government institutions. (Link 1.7) In August 2016, the GACC updated the Guide of the GACC on Government Information Disclosure. After the integration of the responsibilities and personnel of the Entry-exit Inspection and Quarantine Administration into the GACC in April 2018, the GACC once again updated the Guide and made it clear that applications for government information disclosure involving entry-exit inspection and quarantine duties could be submitted to the GACC. In May 2019, the GACC updated the Guide of the GACC on Government Information Disclosure in accordance with the revised Regulations of the P.R.C. on Government Information Disclosure. In December 2021, the Guide of the GACC on Government Information Disclosure was revised again.(Link 1.8) The Regulation on Optimizing the Business Environment promulgated by Trade Facilitation Annual Report of China (2023 Edition) 4 2023 中国贸易便利化年度报告 Decree No. 722 of the State Council on October 23, 2019 clearly stated that the State should rely on an integrated online platform to promote the integration of government information systems; realize timely and accurate publicity of administrative law enforcement information and leaving traces and traceable management in the whole process of law enforcement and full coverage of legal review of major administrative law enforcement decisions.(Link 1.9) The Guide of the GACC on Government Information Disclosure was renewed in November 2019 fully covering the inspection and quarantine services. The Guide was updated again in December 2020. (Link 1.10) In November 2020, the General Office of the State Council issued the Notice on the Administrative Rules on Information Processing Fees for the Disclosure of Government Information (Letter No. 109 [2020] ), which provides rules for the collection of government information disclosure fees. The Rules would take effect from January 1, 2021. (Link 1.11) In September 2021, the Office of Open Government and Information Disclosure of the General Office of the State Council issued the Notice on the Format of the Annual Report on the Work of Government Information Disclosure of the P.R.C. (Letter No. 30, [2021] ), making detailed provisions on the format of the annual report on the work of government information disclosure. (Link 1.12) In addition, the column of "Legislation of the GACC" was added on the portal website of China Customs under which the current relevant regulations on customs matters are published. (Link 1.13) Implementation Relevant government agencies not only disclose information through traditional media including books, newspapers, magazines, and television and new media such as the Internet and mobile apps, but also offer public consultations via hotlines and online platforms and provide information upon applications from the public . In recent years, with the development of the Internet and mobile information platforms, China Customs has continuously expanded its information Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 5 service channels. After joining WeChat and Weibo with the public account “Customs Release”, the GACC has also joined mp.toutiao.com, Tik Tok, om.qq.com and People’s Daily Online. The columns on China Customs Portal website, including “Government Affairs Disclosure”, “Internet + Customs” and “Interactive Exchange”, publish customs information in a concentrated way. (Link 1.14, 1.15, 1.16) General Comment There has been substantial progress and the implementation is fairly adequate. Furthermore, the uniformity, systematicness and timeliness of information disclosure has been improved. However there is still a certain gap between the current practice and the regulations of the State Council and the transparency requirement of the WTO. Specifically, the "Government Information Disclosure" and "Interactive Exchange" sections of the China Customs portal website provide fixed and relatively concentrated information access, and the ease of information access has been significantly improved. But the publishing and updating of certain specific content is still not timely enough. For example, in the “Statutory Active Disclosure Content” under the “Open Government” column of the GACC website, the list of powers and responsibilities of the GACC and those of most of the regional customs offices directly under it have not been published; the complete customs administrative inspection items and field operations, such as territorial inspections, verification, etc., have not been disclosed; the list of other inspection and testing agencies whose admissible evidence is adopted by the customs and the list of import and export commodities subject to certification and validation that should be made public in accordance with the laws and regulations have not yet been made public on the website of the GACC. Recommendations While maintaining the stability and convenience of information disclosure channels, continue to increase the scope and intensity of disclosure of relevant content. In particular, the Notices, Letters and other documents Trade Facilitation Annual Report of China (2023 Edition) 6 2023 中国贸易便利化年度报告 issued by the customs have been barely published publicly. Some of these involve the vital interests of the the trading community, and need to be made widely known or prepared with participation by the public. It is recommended that they should be actively disclosed in accordance with the Regulations of the P.R.C. on Government Information Disclosure. 1 Publication 1.1 Each Member shall promptly publish the following information in a non-discriminatory and easily accessible manner in order to enable governments, traders, and other interested parties to become acquainted with them: (a) procedures for importation, exportation, and transit (including port, airport, and other entry-point procedures), and required forms and documents; Implementation Under the "Download Center" column of the GACC website, forms and documents of customs nationwide required for customs clearance are posted. (Links 1.17) In terms of processes for importation, exportation, and transit, no concise procedural guides, forms, or documents have ever been posted. Nanjing Customs published on its website a flow chart of procedures of importation and exportation by sea and air. (Links 1.18, 1.19 and 1.20) After the institutional reform, the customs has integrated and optimized the qualification and documentary management of customs declaration and inspection and quarantine declaration , and some specific documents and forms are issued together with the official documents. In the context of the reform of customs supervision and control by segment, most of the forms involved in the administrative inspections of combined inspections and quarantines during the event and of combined multiple inspections after the event are not published on the website of the GACC. The GACC website published the administrative inspection items in the customs territorial inspection and verification under the "Service Guide" section of the "Service Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 7 Center" column, but failed to make the forms used in the inspection process public. General Comment The implementation is fairly adequate, but there is still room for improvement. Recommendations China Customs should classify the existing entry-exit processes according to means of trade or transportation, types of goods, etc.; provide detailed, clear and illustrative procedures and required forms and documents for businesses that should be made available on the channels set by the GACC's website. Optimize the search function of China Customs portal website to improve the smartness and accuracy of search. (b) applied rates of duties and taxes of any kind imposed on or in connection with importation or exportation; Implementation The Chinese government adjusts rates of duties and taxes on imported and exported goods once a year. The adjusted tariff and tax rates are issued by the Customs Tariff Commission of the State Council and are available on websites such as that of the Ministry of Finance. The "Online Search" under "Online Service" on the GACC's website provides "Tariff Code Search", "Commodity and Heading Note Search", "National Subheading Note Search", "Classification Decision and Ruling Search", "Key Commodity Search" and "Import and Export Commodity Tariff Rate Search"; users may search for "Tariff Rate" by the tariff code and commodity name under "Internet + Customs". (Link 1.21, 1.22) The List of Imported and Exported Commodities Subject to Inspection and Quarantine is updated once a year (usually at the beginning of the year). In case the national policy is adjusted, it will be updated in the mid-year. Trade Facilitation Annual Report of China (2023 Edition) 8 2023 中国贸易便利化年度报告 The inspection and quarantine categories such as M/N, R/S, P/Q, V/W, L and customs supervision and control conditions such as A/B and D are also updated accordingly. General Comment The implementation is fairly adequate although there is still room for improvement. (c) fees and charges imposed by or for governmental agencies on or in connection with importation, exportation or transit; Implementation The only item of administrative fees charged by China Customs is information disclosure processing fees. China Customs has announced the relevant policies on the elimination and suspension of administrative fees, and publicized the operating service charges for its subordinate institutions and civil organizations on its portal website. The changes in the above-mentioned charging policies are all announced in the "Fees Announcement" section of the "Financial Information" sub- column of the "Government Information Disclosure" column of the China Customs portal website. (Link 1.23) The Ministry of Finance’s portal website regularly publishes the "List of National and Central Departments' and Units' Administrative and Institutional Fees". (Link 1.24) There are still some hidden charges that are not transparent: firstly, the charges for the packaging of imported and exported dangerous chemicals and exported dangerous goods; and secondly, the fees charged by quarantine institutions. General Comment The implementation is fairly adequate, but there is still room for improvement. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 9 (d) rules for the classification or valuation of products for customs purposes; Implementation The customs has disclosed the following information to the public: Commodity Classification: Decree No. 158 of the GACC Rules of the GACC on Commodity Classification of Imported and Exported Goods. (Link 1.25) Announcement No.49 〔2009〕of the GACC on Supplementary Declaration of Import and Export Goods. (Link 1.26) Classification Decisions and Rulings on certain products as decided by the GACC are published as Announcements. Users may access the search for commodity classification at "Decisions and Rulings on Classification" under "Online Service" on the GACC's website. (Link 1.27) In June 2018, the GACC decided to promote the nationwide implementation of paperless submission of information for goods classification. (Link 1.28) In addition, the Department of Duty Collection of the GACC and Tianjin Branch of China Customs Imported and Exported Goods Classification Center have jointly developed “China Customs Classification and Testing” mobile phone APP through which the information regarding commodity classification, tariff code, classification decisions and rulings as well as testing status of the goods can be searched online. Valuation: Decree No. 213 of the GACC Rules of the P.R.C. Customs on the Determination of the Customs Value of Import and Export Goods. (Link 1.29) Decree No. 211 of GACC Rules of the P.R.C. Customs on the Determination of the Customs Value of Bonded Goods Intended for Sale in the Domestic Market. (Link 1.30) Announcement No. 140 of 2018 of the GACC on the Classification Table of Inbound Articles of the P.R.C. and the Table of Dutiable Values of Inbound Trade Facilitation Annual Report of China (2023 Edition) 10 2023 中国贸易便利化年度报告 Articles of the P.R.C. (Link 1.31) Announcement No. 63 of 2019 of the GACC on Adjusting the Classification Table of Inbound Articles of the P.R.C. and the Table of Dutiable Values of Inbound Articles of the P.R.C. (Link 1.32) Announcement No. 44 (2021) of the GACC on the Determination of Dutiable Values of Imported Goods Subject to Formula Pricing. (Link 1.33) Relevant customs departments also publish and distribute practical reference books on customs matters. (Link 1.34) General Comment The GACC's disclosure of the rules for the classification and valuation of commodities is transparent. The implementation is fairly adequate. Recommendations The legally binding or instructive Rulings, Decisions, and Guiding Opinions on commodity classification issued by the GACC and regional customs offices directly under it should be consolidated, classified and published promptly under a dedicated column; the GACC enable importers and exporters to pinpoint a tariff using the function "Search for Tariff Rate" under "Online Service" on its website. (e) laws, regulations, and administrative rulings of general application relating to rules of origin; Implementation The State Council promulgated Regulations of the P.R.C. on the Origin of Imported and Exported Goods. Both the GACC and China Council for the Promotion of International Trade (CCPIT) published preferential rules of origin on their websites. The Customs and the Ministry of Commerce have provided relatively concentrated policies on origin on their websites. (Link 1.35) In March 2019, the GACC issued Announcement No. 49 of 2019 on the Pilot Reform on the Printing of Certificate of Origin, deciding to start the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 11 pilot reform on the self-service printing of certificate of origin in Beijing, Tianjin, Shanghai, Jiangsu, Guangdong, Chongqing and other provinces/ municipalities on March 25. (Link 1.36) In May 2019, the GACC decided to fully promote the self-service printing of certificate of origin, which took effect on May 20, 2019. (Link 1.37) In 2020, in order to effectively respond to the impact of the COVID-19 pandemic, China Customs has increased its efforts to promote self-service printing of certificate of origin, and the scope of application has been further expanded. The GACC issued Announcement No. 63 of 2020 on Expanding the Scope of the Self-service Printing of Certificate of Origin, which decided that, the certificate of origin for exports to Indonesia and Singapore under the Framework Agreement on Comprehensive Economic Cooperation between the P.R.C. and the ASEAN and the certificate of origin for exports to India under the Asia-Pacific Trade Agreement are added to the list of existing 15 types of certificate of origin that can be printed using self- service.(Link 1.38) In 2021, the GACC issued Announcement No. 106 of 2021 on the Implementation of the Regional Comprehensive Economic Partnership (RCEP), deciding that the certificates of origin for exports to Singapore, Thailand, Japan, New Zealand and Australia under the RCEP can be printed using self-service. (Link 1.39) General Comment The laws and regulations of China Customs on rules of origin are open and transparent. (f) import，export or transit restrictions or prohibitions; Implementation China Customs amends and publishes the Handbook on the Standardization of China Customs Clearance every year. The Handbook provides quite inclusive and detailed lists of products on which China imposes import/ export prohibitions and restrictions. The Handbook can be purchased Trade Facilitation Annual Report of China (2023 Edition) 12 2023 中国贸易便利化年度报告 through the Internet and other channels. The section "Search by Clearance Parameters" on the GACC's website provides significant ease for importers and exporters in searching for information on import/export prohibitions and restrictions by commodity code. (Link 1.40) Article 7 of Decree No.38 of the GACC Rules of the P.R.C. Customs on Supervision and Control of Goods in Transit stipulates specific prohibitions for goods in transit. (Link 1.41) China Customs, the Ministry of Commerce and other relevant agencies also publish relevant information in a timely manner. There are many restrictions and prohibitions regarding import and export inspection and quarantine, which are published in time on the portal websites of the GACC. (Link 1.42) In December 2020, Announcement No. 73 (2020) of the Ministry of Commerce, the GACC and the Ministry of Ecology and Environment announced the Catalogue of Commodities Subject to Import Prohibition (7th Batch) and the Catalogue of Commodities Subject to Export Prohibition (6th Batch). (Link1. 43) General Comment While implementation is adequate, information release is sporadic. Recommendations Considering various import/export prohibitions and restrictions, the competent authorities consolidate them into a single catalogue and publish it on their respective websites. Competent authorities also endeavor to provide tariff codes for products where they are prohibited or restricted by their codes. (g) penalty provisions for breaches of import, export, or transit formalities; Implementation China Customs has formulated and promulgated complete penalty provisions related to import and export or transit procedures. The basis Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 13 for all administrative penalties arising from violation of import and export or transit procedure regulations imposed by the customs can be found in published government laws and regulations; no administrative penalty can be imposed on actions relating to import, export or transit procedures without using the basis provided in published laws, administrative regulations and departmental rules. The information on administrative penalty cases of all customs offices is published in the “Administrative Law Enforcement Publicity" sub-column under the item “Active Disclosure of Content by Law” of "Open Government" column on the portal website of China Customs. (Link 1.46) State: On March 17, 1996, Law of the P.R.C. on Administrative Penalty was promulgated through Order No. 63 of 1996 of the President of the P.R.C. The latest amendment was in 2021. (Link 1.47) The Customs Law of the P.R.C. was latest amended in 2021. (Link 1.48) In 2004, State Council Decree No. 420 promulgated the Regulations of the P.R.C. on the Implementation of Customs Administrative Penalty. (Link 1.49) The Product Quality Law of the P.R.C. was promulgated through Order No. 71 of the President of the P.R.C. on February 22, 1993 and was subsequently amended. (Link 1.50) On June 29, 2013, Special Equipment Safety Law of the P.R.C. was promulgated through Order No. 4 of the President of the P.R.C. (Link 1.51) On April 24, 2015, Food Safety Law of the P.R.C. was promulgated through Order No. 21 of the President of the P.R.C. , which was latest amended in 2018. (Link 1.52) On February 21, 1989, the Law of the P.R.C. on the Inspection of Imported and Exported Commodities was promulgated through Order No. 14 of the President of the P.R.C. , and was latest amended 2021. (Link 1.53) On October 30, 1991, the Law of the P.R.C. on the Entry and Exit Animal and Plant Quarantine was promulgated through Order No. 53 of the President of the P.R.C. . (Link 1.54) On December 2, 1986, Frontier Health and Quarantine Law of the P.R.C. Trade Facilitation Annual Report of China (2023 Edition) 14 2023 中国贸易便利化年度报告 was promulgated through Order No. 46 of the President of the P.R.C. , and was subsequently amended. (Link 1.55) Implementation Regulations of the Law of the P.R.C. on Import and Export Commodity Inspection was promulgated through Decree No. 447 of the State Council . (Link 1.56) Implementation Regulations of the Law of the P.R.C. on the Entry and Exit Animal and Plant Quarantine was promulgated through Decree No. 206 of the State Council. (Link 1.57) Regulations of the P.R.C. on Certification and Accreditation was promulgated through Decree No. 390 of the State Council. (Link 1.58) Customs: Procedures for the Handling of Administrative Penalty Cases by the P.R.C. Customs was promulgated through Decree No. 159 of the GACC . (Link 1.59) Regulations on the Implementation of Personal Detention by the P.R.C. Customs was promulgated through Decree No. 144 of the GACC. (Link 1.60) Implementation Rules of Frontier Health and Quarantine Law of the P.R.C. was promulgated through Decree No. 2 of 1989 of the Ministry of Health, which was subsequently amended. (Link 1.61) Administrative Rules on Inspection and Supervision of Imported Cotton was promulgated by the former AQSIQ on January 18, 2013, and was subsequently amended. (Link 1.62); In April 2021, Decree No. 249 of the GACC promulgated the Rules of the P.R.C. for the Administration of Safety of Imported and Exported Food. (Link 1.63) General Comment The implementation is adequate. Recommendations It is recommended that China Customs specify and publish the amounts of penalties applicable to various violations as stipulated by laws and Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 15 administrative regulations, so as to reduce the discretionary power and increase the transparency of the customs administrative penalties. (h) procedures for appeal or review; Implementation Enterprises involved in the import, export or transit which are subject to administrative penalties by the customs may appeal for relief through a variety of legal means. The main forms include pleading, hearing, administrative review or administrative litigation. The relevant regulations are published and easily accessible by the Internet. State: Administrative Procedure Law of the P.R.C.. (Link 1.64) Administrative Reconsideration Law of the P.R.C. (Link 1.65) Customs: The following regulations are published and easily accessible via the Internet: Decree No. 120 of the GACC Provisional Regulations of the P.R.C. Customs on the Handling of Appeal Cases. (Link 1.66) Decree No. 166 of the GACC Rules of the P.R.C. Customs on Administrative Reconsideration. (Link 1.67) Decree No. 145 of GACC Rules of the P.R.C. Customs on Administrative Penalty Hearing . (Link 1.68) After the integration of the Entry-exit Inspection and Quarantine Administration into the GACC in 2018, the GACC has consolidated laws, rules and regulations and abolished two regulations, namely, Announcement No. 7 of 1999 of the former AQSIQ Rules on Administrative Reconsideration of Entry-Exit Inspection and Quarantine and Decree No. 85 of the former AQSIQ Provisions on Administrative Penalty Procedures for Entry-Exit Inspection and Quarantine. (Link 1.69) In December 2020, Decree No. 246 of the GACC promulgated the Rules of Trade Facilitation Annual Report of China (2023 Edition) 16 2023 中国贸易便利化年度报告 the P.R.C. Customs on Administrative Permit. (Link 1.70) General Comment The implementation is adequate. (i) agreements or parts thereof with any country or countries relating to importation, exportation, or transit; and Implementation Information on free trade agreements between China and other countries or regions is published in a timely manner. The GACC has set up the sub-column “Business” under the column “Special Topic” to introduce information such as free trade agreements and preferential trade arrangements signed with other countries or regions. (Link 1.71) However, information regarding mutual recognition agreements of Authorized Economic Operators (AEOs) and mutual administrative assistance agreements as well as memorandums of understanding signed with some countries or regions is generally covered by news reports and policy interpretation articles. Some information on AEOs-related policies and mutual recognition is accessible at "Customs Enterprise Credit System Construction" under " Open Government" on China Customs' portal website. The GACC has also set up “International AEOs Mutual Recognition” sub- column, but it has only provided relevant news links, short of organising a complete listing of economies with which China has reached agreements on international mutual recognition of AEOs. The relevant departments of the GACC have provided many more detailed and in-depth interpretations of the relevant information through such channels as China Customs Magazine, Customs Hotline 12360 and WeChat public account. (Link 1.72) Relevant information has also been published on the website of the Ministry of Commerce. (Link 1.73) General Comment The implementation is inadequate. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 17 Recommendations It is recommended that dedicated columns be set up on China Customs Portal website to publish details of the agreements signed with other countries in a timely manner, organise and publish the texts of the AEO international mutual recognition agreements between China and other countries or regions, and the texts of agreements on inspection and quarantine between China and other countries or regions. (j) procedures relating to the administration of tariff quotas. Implementation Information on import tariff quotas for agricultural produce, sugar, cotton, wool, wool tops, etc. is published on the websites of the National Development and Reform Commission (NDRC) and Ministry of Commerce, which is easily accessible. The Ministry of Commerce published the Catalogue of Goods Subject to Import Tariff Quotas on its official website. (Link 1.74) General Comment The implementation is adequate. 1.2 Nothing in these provisions shall be construed as requiring the publication or provision of information other than in the language of the Member except as stated in paragraph 2.2. 2 Information Available Through Internet 2.1 Each Member shall make available, and update to the extent possible and as appropriate, the following through the internet: Laws and Regulations Rules of the P.R.C. Customs on Government Information Disclosure provides that: "Article 13 Customs shall actively disclose customs government Trade Facilitation Annual Report of China (2023 Edition) 18 2023 中国贸易便利化年度报告 information by such easily accessible means as the Customs' websites, nationwide customs hotline service 12360, press conferences, newspapers, magazines, radio and television broadcasting." Rules Implementing the Opinions on Comprehensively Promoting Open Government has referred profusely to the publicity of customs government information through channels such as Customs websites. Implementation The Internet has become an important means for China Customs and relevant commerce administration authorities to publish government information. The publication of information on China Customs portal website is timely and comprehensive, while the organization of the content remains quite complex and its user-friendliness needs to be improved. General Comment The implementation is adequate. Recommendations The portal website of China Customs be more oriented towards users, functions and services. The columns be streamlined and simplified according to user targeting and the stability of column settings and dynamic content update be maintained. (a) a description1 of its procedures for importation, exportation, and transit, including procedures for appeal or review, that informs governments, traders, and other interested parties of the practical steps needed for importation, exportation, and transit; Refer to 1.1 (a). (b) the forms and documents required for importation into, exportation from, or transit through the territory of that Member; Refer to 1.1 (a). Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 19 (c) contact information on its enquiry point(s). Laws and Regulations Rules of the P.R.C. Customs on Government Information Disclosure provides that: "Article 15 Customs shall compile, publish and update in a timely manner Guide on Customs Government Information Disclosure, and List of Customs Government Information for Disclosure. Guide on Customs Government Information Disclosure shall include classifications, compilation systems of and means of access to customs government information, and the name, address, business hours, phone number, fax number, E-mail, etc. of the competent departments in charge of customs government information disclosure." Implementation Through the "Related Links" section of the China Customs website, users can get the website, office address and office phone number of each port customs. The “Business Consultation” sub-column has been set up in the “Exchange and Interaction” column on the portal websites of regional customs offices directly under the GACC for various types of business online consultation. The GACC International Inspection and Quarantine Standards and Technical Regulations (National Centers of WTO/TBT- SPS Notification and Enquiry of the P.R.C.) provide relevant consultation services. (Link 1.75, 1.76) General Comment The implementation is adequate. 2.2 Whenever practicable, the description referred to in subparagraph 2.1(a) shall also be made available in one of the official languages of the WTO. Implementation The WTO designates English, French and Spanish as the three official Trade Facilitation Annual Report of China (2023 Edition) 20 2023 中国贸易便利化年度报告 languages. The official website of the GACC is available in English, but offers little content and the information updates lag behind. The majority of the content including Laws, Regulations and Announcements referrd to under this provision is not available on the official website. General Comment The implementation is inadequate. The English version of relevant information, especially practical content such as laws and regulations, is not comprehensive enough, and publication is significantly lagging behind. Recommendations Draw from the experience of Japanese and Korean customs and provide English translation of much more laws and regulations in a timely manner. 2.3 Members are encouraged to make available further trade-related information through the internet, including relevant trade-related legislation and other items referred to in paragraph 1.1. Implementation Since China's accession into the WTO in 2001, competent authorities vested with managerial responsibilities for cross-border trade, including the Ministry of Commerce and customs, have provided, through the Internet, a vast amount of import and export trade-related information that encompasses legislation, import and export administration, taxation, classification, trade licenses, etc. China Customs portal website has attached notes of validity status to all policies and regulations, specifically classifying them into "valid, invalid and partially revised", thereby significantly facilitating the search for and use of information. General Comment The implementation is relatively adequate. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 21 3 Enquiry Points 3.1 Each Member shall, within its available resources, establish or maintain one or more enquiry points to answer reasonable enquiries of governments, traders, and other interested parties on matters covered by paragraph 1.1 and to provide the required forms and documents referred to in subparagraph 1.1(a). Laws and Regulations This has been clearly provided in the Rules of the P.R.C. Customs on Government Information Disclosure . Implementation The service desks of China Customs handling public administrative affairs are all open to public enquiry. The official websites of customs have all put in place online enquiry desks. Both the GACC and customs offices directly under it have opened free hotline service 12360. After the integration of the Entry-Exit Inspection and Quarantine Administration into the GACC, the entry-exit inspection and quarantine business of the former AQSIQ hotline service 12365 has been transferred to the hotline service of China customs 12360. The National Centers of WTO/TBT-SPS Notification and Enquiry of the P.R.C. have issued Reports of the National Enquiry Points on WTO/TBT- SPS in China on its website. The two Centers were affiliated with the former AQSIQ. After the institutional reform, their relevant functions have also been transferred to the GACC. (Link 1.77) So far, China has not established WTO/TFA Enquiry Points. According to China's institutional arrangement for the implementation of the TFA, trade facilitation-related work, including Enquiry Points, is to be undertaken by the National Committee on Trade Facilitation (Inter-ministerial Joint Meeting on Trade Facilitation of the State Council). The Ministry of Commerce has set up the WTO / FTA enquiry website (referred to as the “WTO enquiry website”) which provides more and more services and information. (Link 1.78) Trade Facilitation Annual Report of China (2023 Edition) 22 2023 中国贸易便利化年度报告 General Comment The implementation is adequate, but the function of the Inter-ministerial Joint Meeting on Trade Facilitation of the State Council needs to be further enhanced. Recommendations It is recommended that Customs consolidate the forms and documents needed to be filled in and used by importers and exporters, and publish their downloadable versions online. In addition, inspection and quarantine involve complex technical areas (commodity inspection, animal and plant inspection, health and food safety) and require strong technical expertise; it is recommended that the overall technical capacity of the 12360 system operators related to inspection and quarantine be enhanced. It is recommended that China draw on the experience of the existing WTO/ TBT Enquiry Point and WTO/SPS Enquiry Points in order to establish WTO/TFA Enquiry Point as soon as possible. 3.2 Members of a customs union or involved in regional integration may establish or maintain common enquiry points at the regional level to satisfy the requirement of paragraph 3.1 for common procedures. Implementation Not applicable. 3.3 Members are encouraged not to require the payment of a fee for answering enquiries and providing required forms and documents. If any, Members shall limit the amount of their fees and charges to the approximate cost of services rendered. Laws and Regulations Rules of the P.R.C. Customs on Government Information Disclosure clearly provides that fees should only be charged to recover to the cost of services rendered. The charging of fees for information disclosure is strictly Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 23 regulated by the Rules on the Charging of Fees for Government Information Disclosure released by the State Council. Implementation Generally speaking, the enquiry services offered by customs do not provide forms or documents. In rare cases where such forms or documents are provided, they are provided free of charge. The Application Form for Customs Government Information Disclosure can be downloaded free of charge from the “Download Center” column of China Customs Portal website. General Comment The implementation is relatively adequate, but there remains room for improvement. 3.4 The enquiry points shall answer enquiries and provide the forms and documents within a reasonable time period set by each Member, which may vary depending on the nature or complexity of the request. Laws and Regulations Rules of the P.R.C. Customs on Government Information Disclosure provides that: "Article 19 In case an application for customs government information disclosure is received, customs shall reply to such applications on the spot if it is able do so . In case customs is not able to do so, it shall reply within 15 working days starting from the date of receipt of the application; in case the reply period needs to be extended, consent needs to be obtained from a person in charge at the competent customs government information disclosure department and the applicant needs to be notified. The extension period shall be no longer than 15 working days. In case the government information requested to be disclosed by an application involves the rights and interests of a third party, the time Trade Facilitation Annual Report of China (2023 Edition) 24 2023 中国贸易便利化年度报告 required for customs to consult the third party shall not be included in the time frame as provided for in Paragraph 2 of this provision." Implementation Customs Hotline 12360 provides immediate answers to simple enquiries. For complicated enquiries, professional staff will be invited to address them and no time frames are set for such purposes. For online enquiries, as of now no deadline for reply has been set. The online enquiries and responses handled through the websites of the regional customs offices, including the timing and content of the response, are published in the “Business Enquiry” sub-column under the “Exchange and Interaction” column of the websites. General Comment The implementation is adequate, but the ability to respond to complex questions and the timeliness of replies need to be further improved. Recommendations In addition to online inquiries, enquiries and replies made through various channels, such as hotline services and emails, including the reply time, should be summarized and published on a periodic basis, thereby facilitating continuous improvement of the effectiveness and quality of the enquiry services. 4 Notification Each Member shall notify the Committee on Trade Facilitation established under paragraph 1.1 of Article 23 (referred to in this Agreement as the “Committee”) of: (a) the official place(s) where the items in subparagraphs 1.1(a) to (j) have been published; (b) the Uniform Resource Locators of website(s) referred to in paragraph 2.1; and Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 25 (c) the contact information of the enquiry points referred to in paragraph 3.1. Implementation China has established the Joint Inter-ministerial Meeting mechanism for trade facilitation work under the State Council. After the entry into force of the TFA, the Joint Meeting is named as Committee on Trade Facilitation of the P.R.C. However, few measures have been taken by the Committee to promote China's trade facilitation and its function needs to be played. (Link 1.79) Trade Facilitation Annual Report of China (2023 Edition) 26 2023 中国贸易便利化年度报告 ARTICLE 2: OPPORTUNITY TO COMMENT, INFORMATION BEFORE ENTRY INTO FORCE, AND CONSULTATIONS Highlights and shortcomings------------------------------------------------------------ 1. In 2021, GACC held 9 public legislative consultations, involving 13 legislations and solicited 43 suggestions. In 2022, the GACC held 9 public legislative consultations, involving 24 legislations and solicited 65 suggestions. The number of projects for soliciting legislative suggestions increased by 84.6% and the number of suggestions solicited increased by 51.2%, which shows that China's customs legislative activities have become more frequent, and at the same time, the public's participation in the customs legislative process continues to increase. 2. In terms of advance announcement, the announcement time of the regulations before they took effect is sufficient, and the requirement for implementation 30 days after the date of promulgation is met in the case of all regulations. In this connection, an anomaly that occurred in 2021, by which it was required that normative documents (Announcements) should not be disclosed to the public earlier than their internal disclosure for at least two working days, has been rectified. In terms of public access, in 2022, the column "Database of Legislation of the GACC" has been launched on the website of the GACC, providing more convenient public access for traders and other stakeholders. 3. There has been no obvious change in consultation with the business community. 4. The amendment of customs regulations, including the Rules of the P.R.C. Customs Governing the Administration of Integrated Free Trade Zones and the Rules Governing the Supervision and Control of Inspection and Quarantine in Bonded Areas, reflects the inadequacy of the integration between the customs and inspection and quarantine functions. --------------------------------------------------------------------------------------------------------------------- Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 27 1 Opportunity to Comment and Information before Entry into Force 1.1 Each Member shall, to the extent practicable and in a manner consistent with its domestic law and legal system, provide opportunities and an appropriate time period to traders and other interested parties to comment on the proposed introduction or amendment of laws and regulations of general application related to the movement, release, and clearance of goods, including goods in transit. Laws and Regulations The State has put in place a quite sound legal system. Article 67 of the Legislation Law of the P.R.C. provides that in the drafting process of administrative laws and regulations, the opinions of relevant agencies, organizations, people's congress delegates and the public shall be broadly heard. The solicitation of such comments may be conducted in forms of symposiums, argumentations and hearings. Drafts of administrative regulations should be published for public comments. (Link 2.1) In Article 10 of the Foreign Investment Law of the P.R.C., it is stipulated that comments and suggestions from foreign-invested enterprises shall be sought in a proper manner when formulating laws, regulations, and rules relating to foreign investment. (Link 2.2) Decrees No. 694 and No. 695 of the State Council respectively promulgated the Decision of the State Council on Amending the Regulations on Procedures for the Formulation of Administrative Regulations and the Decision of the State Council on Amending the Regulations on the Procedures for the Formulation of Rules, which elaborate on the details of the formulation procedures for administrative laws, rules and regulations, with a view to practicing the principle of scientific and democratic legislation as provided for in the Legislation Law. (Links 2.3 and 2.4) Notice on Fully Hearing the Opinions of Enterprises, Industry Associations and Chambers of Commerce in the Process of Formulating Administrative Rules, Regulations and Normative Documents (Notice of the General Office of the State Council No. 9 [2019]) further puts forward requirements for hearing the opinions of enterprises, industry associations and chambers of Trade Facilitation Annual Report of China (2023 Edition) 28 2023 中国贸易便利化年度报告 commerce in the process of formulating administrative regulations, rules, and normative documents. (Link 2.5) It is stipulated in Article 7 of the Regulation on the Implementation of the Foreign Investment Law of the P.R.C. that, in formulating administrative regulations, rules, and normative documents relating to foreign investment, or when governments and their appropriate departments draft laws and local regulations relating to foreign investment, comments and suggestions from foreign-invested enterprises and the relevant chambers of commerce and associations, shall be solicited taking into account the actual circumstances in multiples forms, such as written requests for comments, symposiums, argumentations and hearings; for comments and suggestions commonly raised or affecting major rights and obligations of foreign- funded enterprises, feedbacks regarding their adoption shall be provided by appropriate means. (Link 2.6) China Customs formulated and released relevant departmental rules and regulations. Rules of the P.R.C. Customs Governing its Legislative Work clarifies the principle of open and transparent customs legislative work encouraging and facilitating the involvement of the business community and the public in customs legislation; providing that after customs and regulations rules are drafted, comments from the business community shall be solicited via written requests, symposiums, argumentations and hearings; in cases where the content of the rules and regulations involves major interests of the business community, or where major differences exist during the comment solicitation process, the drafting department may hold legislative hearings. (Link 2.7) Implementation Soliciting of opinions on draft laws is available on the official website of the National People’s Congress (NPC) and The State Council. (Link 2.8, 2.9) There are no customs-related items for soliciting of opinions on the websites of the NPC and the State Council. China Customs portal website has set up special columns for soliciting Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 29 opinions and provides channels for putting forward public suggestions. In 2022, legislative suggestions were publicly solicited 9 times on the website, involving 24 customs legislations, with 65 suggestions solicited . (Link 2.10) The “Latest Documents” section of the GACC website opens the netizen’s message function to actively collect the public’s feedback and comments on the latest customs policy formulation and implementation effects. However, the website does not publish the feedback and comments collected. In accordance with the requirements of the WTO TBT Agreement and SPS Agreement, China has notified the Members for their review of its technical regulations as well as animal and plant health and quarantine regulations before they are scheduled to take into effect . (Link 2.11) Apart from laws, rules and regulations, there has not been a large number of other customs regulatory provisions and normative documents for soliciting opinions from traders and other stakeholders. General Comment China's customs institutional arrangements are basically in place, and the scope and channels of public participation in comments have been actively expanded. The degree of public participation in comments has been increasing. However, the degree of feedback on the collected comments need to be improved. Recommendations 1. The current Rules Governing Customs Legislation Work came into force on March 1, 2009, while the Legislation Law and the Regulations on the Procedure for the Formulation of Rules, on which it is based, have been revised in 2015 and 2017 respectively. The GACC has publicly solicited opinions on amending the Rules Governing Customs Legislation Work (Draft for Comments) from August 21 to September 22, 2018. As of August 2022, the revision has not been completed. It is recommended that the amendment be completed as soon as possible in accordance with the principles and procedures set out in the current Legislation Law and Regulations on the Procedure for the Formulation of Rules, and to take Trade Facilitation Annual Report of China (2023 Edition) 30 2023 中国贸易便利化年度报告 effective measures to ensure that it will be fully implemented. 2. To solicit the trade community's opinions in advance on legislation formulation items in relation to management processes and IT system program development requirements affecting the trading community so as to avoid the difficulties in applying these processes and systems when they go live, which would eventually increase the government’s administrative costs and the enterprise’s operating costs. 3. For comments collected online, open communications and discussions should be encouraged and actively directed. Legislative bodies should offer timely feedbacks to the opinions and proposals offered by the public and the business community. 4. It is suggested that experts, scholars, civil society and the business community should be invited regularly (for example, every 6 months) to participate in the evaluation of the legislative effect of the formulation of normative documents affecting the trade community. 1.2 Each Member shall, to the extent practicable and in a manner consistent with its domestic law and legal system, ensure that new or amended laws and regulations of general application related to the movement, release, and clearance of goods, including goods in transit, are published or information on them made otherwise publicly available, as early as possible before their entry into force, in order to enable traders and other interested parties to become acquainted with them. Laws and Regulations China has relatively complete relevant laws and regulations at the national level. In Article 10 of the Foreign Investment Law of the P.R.C., it is stipulated that normative documents and adjudicative  decisions, etc., related to foreign investment shall be made public in a timely manner in accordance with the law. It is stipulated in Article 11 that the State establishes and improves a system serving foreign investment to provide consultation and services to foreign investors and foreign-funded enterprises regarding laws and regulations, Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 31 policy and measures, and information of investment project . The Regulations on the Procedures for the Formulation of Administrative Regulations and the Regulations on the Procedures for the Formulation of Rules stipulate that administrative regulations and rules shall take effect 30 days after the date of their promulgation, and provide for exceptions. Order No. 711 of the State Council promulgated the revised Regulations of the P.R.C. on the Disclosure of Government Information. It is stipulated in Article 5 that disclosure of government information by an administrative agency shall adhere to disclosure as a norm and non-disclosure as an exception and observe the principles of justice, fairness, lawfulness, and easy access by the public. It is stipulated in Article 26 that government information that falls within the scope of active disclosure shall be disclosed in a timely manner within 20 working days from the date of formation or change of the government information. (See link 2.12) In Article 7 of the Regulation on the Implementation of the Foreign Investment Law of the P.R.C., it is stipulated that normative documents relating to foreign investment shall be published in a timely manner in accordance with the law, and those unpublished shall not serve as the basis for public administration. For normative documents which are closely related to the production and operation activities of foreign-invested enterprises, the time between their issuance and implementation shall be reasonably determined taking into account the actual circumstances. It is stipulated in Article 9 that governments and their appropriate departments shall, in a centralized manner, publish the laws, regulations, rules, normative documents, policies, and measures relating to foreign investment and investment project information through government websites and the national integrated online government service platform, strengthen publicity and interpretation through various channels and in various ways, and provide advisory, guidance, and other services for foreign investors and foreign-invested enterprises. China Customs has formulated and promulgated corresponding departmental regulations, which have however been nullified. In February 2014, Order Trade Facilitation Annual Report of China (2023 Edition) 32 2023 中国贸易便利化年度报告 No. 215 of the GACC promulgated the Rules of the P.R.C. Customs for the Disclosure of Government Information, which was nullified by Order No. 244 of the GACC in December 2020. At present, the government information disclosure by customs is implemented in accordance with the Regulations of the P.R.C. on Government Information Disclosure. The website of the GACC sets up a dedicated column for government information disclosure. (Link 2.13) In Article 42 of the Rules Governing Customs Legislation Work, it is stipulated that except for special circumstances, customs regulations shall be implemented at least 30 days after the date of promulgation. The Notice on Key Points Concerning Customs Open Government in 2021 ( Letter No. 20 [2021] of the General Office of GACC) requires that except for epidemics or other major emergencies, with reference to administrative regulations, departmental rules and other management requirements, customs regulatory documents (Announcements) should leave sufficient and reasonable period of time for preparation for their entry into force, special abnormal circumstances such as "enter into effect as of the date of promulgation" should be minimized. (Link 2.14) Implementation In 2022, the customs announced 6 regulations, and abolished 19 regulations. The abolishing of 12 regulations took effect on the date of the issuance of the GACC Decrees, 7 regulations were abolished as of the date of implementation of the newly promulgated regulations. The time between the promulgation of the regulations and the formal implementation of the regulations exceeds 30 days. In January 2022, the website of the GACC launched the "Legislation of the GACC " column, displaying the currently effective customs regulations in a unified format, complete in content, authoritative and standardized. Word and PDF formats are provided on the website for downloading in order to facilitate the access of traders and other stakeholders. (Link 2.15) The revision of some customs regulations shows the problem that the integration of customs and inspection and quarantine operation is not yet in Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 33 place. Take the Rules of the P.R.C. on the Administration of Integrated Free Trade Zones and Rules for the Supervision and Administration of Inspection and Quarantine in Bonded Areas as an example, the same customs office still has two separate regulations on customs and inspection and quarantine matters respectively. The two Rules failed to be consolidated in the revision process and are still being revised and issued separately. General Comment China's customs institutional arrangements are in place with adequate implementation in publishing the regulations before they take effect, providing more convenient public access for traders and other stakeholders. 1.3 Changes to duty rates or tariff rates, measures that have a relieving effect, measures the effectiveness of which would be undermined as a result of compliance with paragraphs 1.1 or 1.2, measures applied in urgent circumstances, or minor changes to domestic law and legal system are each excluded from paragraphs 1.1 and 1.2. 2 Consultations Each Member shall, as appropriate, provide for regular consultations between its border agencies and traders or other stakeholders located within its territory. Laws and Regulations No specific provisions apply. Implementation The General Office of the State Council issued the Implementation Opinions on Further Optimizing the Business Environment and Better Serving Market Entities (Notice No. 24 [2020]), which clearly requires the establishment of a regular government-business communication mechanism and the strengthening of regular contacts with enterprises, industry associations and chambers of commerce. Trade Facilitation Annual Report of China (2023 Edition) 34 2023 中国贸易便利化年度报告 China Customs is open to consultations with business. Dialogues and consultations with enterprises and chambers of commerce are organized on a periodic or an ad hoc basis, depending upon specific work needs. However, to date, standardized regular consultation mechanisms are yet to be formed for the consultation arrangements between China Customs and the business community. General Comment Implementation was proactive, but it is yet to be institutionalized and standardized. Recommendations 1. It’s suggested that China Customs should formulate and establish regular consultation mechanisms with business, adopt a more flexible and pragmatic approach to the determination of attendees, issues for consultation, etc., and extensively solicit and adopt feedback and suggestions from a wide range of business representatives. 2. There should be more easily accessible and effective information feedback channels and resolution mechanisms for issues that are of major importance, urgency and that may have broad impact. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 35 ARTICLE 3: ADVANCE RULINGS Highlights and shortcomings------------------------------------------------------------ 1. The implementation has been satisfactory since advance ruling was put into effect by China Customs in 2018. 2. Although China Customs has ceased making any Administrative Ruling since 2019, the Administrative Ruling system has not been abolished. --------------------------------------------------------------------------------------------------------------------- Laws and Regulations Decree No. 236 of the GACC Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings has been implemented since February 1, 2018. China Customs has officially implemented the advance ruling system since then. (Link 3.1) Announcement No. 14 of 2018 of the GACC on the Implementation of the Interim Rules of the P.R.C. Customs on the Administration of Customs Advance Rulings clearly stipulates the matters related to the implementation of the advance ruling system. The Announcement stipulates that from February 1, 2018, the customs will no longer accept applications for pre- classification, pre-examination of prices and pre-determination of origin. (Link 3.2) However, Decree No. 92 of the GACC Provisional Rules of the P.R.C. Customs on the Administration of Administrative Rulings is still in force for the time being. (Link 3.3) The use of Pre-classification Decisions on Commodity Classification previously issued by the regional customs offices directly under the GACC has been ceased since January 1, 2019. (Link 3.4) Implementation Over the years since the GACC issued the Interim Rules of the P.R.C. Trade Facilitation Annual Report of China (2023 Edition) 36 2023 中国贸易便利化年度报告 Customs on the Administration of Administrative Rulings (Decree No. 92) in December 24, 2001, which was implemented on January 1, 2002 until the end of August 2020, publicly released through the China Customs portal were 11 cases of administrative rulings on classification (2 in 2015, 5 in 2016, 3 in 2017, and 1 in 2018) involving a total of 22 commodities and one case of administrative ruling (1 in 2017) involving one product. Since 2019, due to the full implementation of the advance ruling system, the customs has not issued any new administrative rulings. However, the Interim Rules of the P.R.C. Customs on the Administration of Administrative Rulings has not been nullified. (Link 3.5) Decree No. 236 of the GACC Interim Rules of the P.R.C. Customs for the Administration of Advance Rulings, issued on December 26, 2017 and implemented on February 1, 2018, stipulates that an enterprise may apply to the customs for advance rulings on the classification, value and origin of goods three months before the importation and exportation of goods. Since the implementation in 2018 until August 31, 2022, customs around the country has issued 4,486 advance rulings. Since the period of validity of an advance ruling is three years, 1,673 advance ruling decisions remain valid at the moment. Since 2016, China Customs has gradually adopted the practice of respecting the precedent for classification. Following the issuance of Announcement No. 66 [2016] on November 24, 2016, the online Auxiliary Search Tool for Classification Precedent was launched on a pilot basis, covering the commodities under Chapters 80, 81 and 82 of the Import and Export Tariff of the P.R.C. imported via ports by sea, land and air across the country; those involving pricing formula, special cases and certificate or statement of origin under the preferential trade agreements for which verification of origin has not been e-networked are not covered in the scope of the pilot. (Link 3.6) General Comment Since the implementation of the Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings, the design of the system for advance Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 37 rulings by China Customs has been improved and the implementation has been in good condition. 1 Each Member shall issue an advance ruling in a reasonable, time-bound manner to the applicant that has submitted a written request containing all necessary information. If a Member declines to issue an advance ruling, it shall promptly notify the applicant in writing, setting out the relevant facts and the basis for its decision. Laws and Regulations Relevant customs rules and regulations have clearly stipulated the time limits for the acceptance of customs advance ruling applications and the issuance of the rulings. Time limit for Time limit for No. of the regulation processing of issuance of application ruling Order No. 236 of the Advance ruling General Administration 10 days 60 days of Customs Order No. 92 of the Administrative General Administration 15 working days 60 days ruling of Customs In case the customs declines to accept an application for an advance ruling, Decree No. 92 and Decree No. 236 of the GACC both stipulate that the applicant must be provided with written justifications for the rejection. Implementation The implementation of the advance ruling system is quick and stable, which deserves recognition. 2 A Member may decline to issue an advance ruling to the applicant where the question raised in the application: (a) is already pending in the applicant's case before any governmental agency, appellate Trade Facilitation Annual Report of China (2023 Edition) 38 2023 中国贸易便利化年度报告 tribunal, or court; or (b) has already been decided by any appellate tribunal or court. Laws and Regulations In Article 9 of Decree No. 236 of the GACC, it is stipulated that where the customs rules and regulations or Announcements have clearly stipulated the subject matter for which an application for advance ruling is made, or an application for an advance ruling on the same matter has already been accepted, the customs may decline to accept the application. Article 12 of Decree No. 92 of the GACC also has similar provisions. Implementation Fully implemented. 3 The advance ruling shall be valid for a reasonable period of time after its issuance unless the law, facts, or circumstances supporting that ruling have changed. Laws and Regulations The advance ruling system of China Customs clearly stipulates the validity period of advance rulings. The advance ruling decision is valid within three years from the date of issuance. However, in the case of an Administrative Ruling made in accordance with GACC Decree No. 92, unless the relevant laws and regulations change, it will remain in effect for good. In case it becomes invalid due to changes in circumstances, the customs will make an Announcement to revoke the original Administrative Ruling. Implementation The provision regarding the validity of an advance ruling by China Customs has been fully implemented. 4 Where the Member revokes, modifies, or invalidates the advance ruling, it shall provide written notice to the applicant setting out the relevant facts and the basis for its decision. Where a Member revokes, modifies, or invalidates advance rulings with retroactive effect, it may only do so Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 39 where the ruling was based on incomplete, incorrect, false, or misleading information. Laws and Regulations China Customs advance ruling system clearly stipulates that the party concerned must be notified of the revocation of the advance ruling and the circumstances under which the advance ruling can be revoked. If the documentation provided by the applicant for the application is untrue or incomplete, or if the Customs has made an incorrect ruling, the customs may revoke the advance ruling decision. Implementation The provision on the revocation of an advance ruling has been fully implemented by China Customs. If the advance ruling decision made by the customs is found to be incorrect, the customs revokes the decision and notifies the applicant. 5 An advance ruling issued by a Member shall be binding on that Member in respect of the applicant that sought it. The Member may provide that the advance ruling is binding on the applicant. Laws and Regulations The advance ruling decision made by China Customs in accordance with the relevant provisions on advance rulings is binding on the customs offices all over the country and on the applicant; the Administrative Ruling decision made by the customs pursuant to GACC Decree No. 92 shall be publicly announced and binding on all parties nationwide. Implementation The provision on the binding effect of an advance ruling has been fully implemented. 6 Each Member shall publish, at a minimum: (a) the requirements for the application for an advance ruling, including the information to be provided and the format; Trade Facilitation Annual Report of China (2023 Edition) 40 2023 中国贸易便利化年度报告 Laws and Regulations Article 5 of the Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings stipulates that an applicant applying for an advance ruling shall submit the Application Form for Advance Ruling of the P.R.C. Customs (hereinafter referred to as the “Advance Ruling Application Form”) and the relevant documents as required by customs. If the documents are in a foreign language, the applicant shall also submit a Chinese translation that meet the customs requirements. The applicant shall bear the legal liability for the authenticity, accuracy, completeness and standard of the submitted documents. Announcement No. 14 of the GACC on Certain Matters regarding the Implementation of the Rules of the P.R.C. Customs on the Administration of Advance Rulings provides as attachments the following templates in electronic format: Application Form for Advance Ruling of the Customs the P.R.C., Decision of Acceptance of an Application for Advance Ruling by the P.R.C. Customs, Decision of Rejection of Application for Advance Ruling by the P.R.C. Customs, Notice of the P.R.C. Customs on the Rectification of an Application for Advance Ruling, Decision of Advance Ruling by the P.R.C. Customs, Notice of the P.R.C. Customs on Supplementary Documentation Supporting an Application for Advance Ruling, Decision on the Termination of an Advance Ruling by the P.R.C. Customs, Application Form for the Withdrawal of an Advance Ruling of the P.R.C. Customs and Notice on the Revocation of the Decision on Advance Ruling of the P.R.C. Customs. Article 6 of the Interim Rules of the P.R.C. Customs on the Administration of Administrative Ruling stipulates that: The applicant should fill in the application form for administrative rulings in accordance with the requirements of the customs (see annex for the format). It mainly includes the following contents: (i) the basic information of the applicant; (ii) the matters for applying for administrative rulings; (iii) the specific conditions of the goods for which an administrative ruling is applied; (iv) the expected date of import/export and ports of import/export ; and (v) other information as deemed necessary by customs. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 41 Article 7 stipulates that：The applicant shall provide sufficient information to explain the subject matter of the application, including copies of import or export contracts or letters of intent, pictures, instructions and analysis reports, as required by the Customs. If the documents appended to the application form are in a foreign language, the applicant should provide both the original in foreign language and a Chinese translation. The application form should be stamped with the applicant's seal and the documents and applications provided should be stamped with a cross-page seal. In case of entrusting another person to make the application, the applicant should provide the power of attorney and proof of identity of the agent. A Form of Application for Administrative Ruling of the P.R.C. Customs is set out in an annex to the Rules. (b) the time period by which it will issue an advance ruling; and Laws and Regulations Article 11 of the Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings stipulates that customs shall issue the Advance Ruling Decision within 60 days from the date of acceptance of the application. The Advance Ruling Decision shall be served on the applicant and shall come into force on the date of service. Where the relevant conditions need to be ascertained by laboratory examination, testing, appraisal, expert argumentation or other means, the time required for such purposes shall not be included in the time limit stipulated in paragraph 1 of this Article. Article 16 of the Interim Rules of the P.R.C. Customs on the Administration of Administrative Ruling stipulates that the customs should issue an administrative ruling within 60 days from the date of accepting the application. The administrative ruling issued by the Customs should be notified to the applicant in writing and made public. (c) the length of time for which the advance ruling is valid. Laws and Regulations Trade Facilitation Annual Report of China (2023 Edition) 42 2023 中国贸易便利化年度报告 Article 13 of the Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings stipulates that the Advance Ruling Decision shall be valid for three years. If the laws, administrative regulations, customs rules and the relevant provisions of the GACC Announcements, on which the advance ruling decision is based, change and affect its validity, the advance ruling decision shall automatically become void. Article 17 of the Interim Rules of the P.R.C. Customs on the Administration of Administrative Ruling stipulates that Administrative rulings issued by the Customs shall be uniformly applied within the customs territory of the P.R.C. from the date of promulgation. Article 18 stipulates that if the relevant provisions in the laws, administrative rules and regulations, on the basis of which the customs issues administrative rulings, change and affect the validity of administrative rulings, the original administrative rulings shall automatically become void. The GACC shall regularly publish administrative rulings that automatically become void. 7 Each Member shall provide, upon written request of an applicant, a review of the advance ruling or the decision to revoke, modify, or invalidate the advance ruling. Laws and Regulations Article 18 of the Interim Rules of the P.R.C. Customs on the Administration of Advance Rulings stipulates that if the applicant is not satisfied with the decision, he may apply to the GACC for administrative review; if the applicant is not satisfied with the decision of the administrative review, he may institute an administrative lawsuit in a people’s court in accordance with the law. Article 20 of Interim Rules of the P.R.C. Customs for the Administration of Administrative Ruling provides that in cases where a party to import and export activities does not accept a particular administrative action by customs, and objects to the administrative ruling on which such an administrative action is based, then the party, while applying for a review of such particular administrative action, may apply for a review of the administrative ruling. After receiving the application for review, the customs Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 43 office processing the review shall transfer the application therein for review of administrative ruling to the GACC, and the GACC shall then issue a review decision. Paragraph (7), Article 9 of Decree No. 166 of the GACC Rules of the P.R.C. Customs on Administrative Reconsideration provides that in cases where the party concerned objects to a particular administrative action in connection with the assessment of duties and taxes, including the determination by customs of the value, classification and origin of the goods, may apply for an administrative review. Implementation The administrative reconsideration system is adequately implemented. However, in cases where the enterprise is in disagreement with an advance ruling or administrative ruling, while the customs has granted the enterprise the right to apply for a review, there has not yet been a case of an enterprise submitting an appeal for review. The enterprise may not have a high awareness of the right of appeal or the enterprise's expectation of winning an appeal is not high. 8 Each Member shall endeavour to make publicly available any information on advance rulings which it considers to be of significant interest to other interested parties, taking into account the need to protect commercially confidential information. Laws and Regulations China Customs publishes administrative rulings in the form of public Announcements, and publishes advance rulings on the official website, while providing for the protection of the applicants’ business secrets at the same time. Implementation The implementation is adequate. 9 Definitions and scope: Trade Facilitation Annual Report of China (2023 Edition) 44 2023 中国贸易便利化年度报告 (a) An advance ruling is a written decision provided by a Member to the applicant prior to the importation of a good covered by the application that sets forth the treatment that the Member shall provide to the good at the time of importation with regard to: (i) the good's tariff classification; and (ii) the origin of the good. (b) In addition to the advance rulings defined in subparagraph (a), Members are encouraged to provide advance rulings on: (i) the appropriate method or criteria, and the application thereof, to be used for determining the customs value under a particular set of facts; (ii) the applicability of the Member's requirements for relief or exemption from customs duties; (iii) the application of the Member's requirements for quotas, including tariff quotas; and (iv) any additional matters for which a Member considers it appropriate to issue an advance ruling. (c) An applicant is an exporter, importer or any person with a justifiable cause or a representative thereof. (d) A Member may require that the applicant have legal representation or registration in its territory. To the extent possible, such requirements shall not restrict the categories of persons eligible to apply for advance rulings, with particular consideration for the specific needs of small and medium-sized enterprises. These requirements shall be clear and transparent and not constitute a means of arbitrary or unjustifiable discrimination. Laws and Regulations China Customs clearly stipulates in its rules and regulations regarding advance ruling that the enterprises should submit an application for advance ruling to the customs within three months before the import or export of goods. The scope of the application for an advance ruling covers the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 45 classification, the value and the origin of the goods. Tariff reduction and exemption and tariff quotas are not covered in the scope of advance ruling; according to China Customs, the applicant of an advance ruling shall be the consignee of the imported goods or consignor of exported goods. Trade Facilitation Annual Report of China (2023 Edition) 46 2023 中国贸易便利化年度报告 ARTICLE 4: PROCEDURES FOR APPEAL OR REVIEW Highlights and shortcomings------------------------------------------------------------ 1. Relevant policies remained continuous and stable with little change overall. 2. With the promulgation of the new Law of the P.R.C. on Administrative Penalty, it is clearly stipulated that administrative organs may formulate the discretion standards for the determination of administrative penalties and should make them public. However, these have not been published yet. --------------------------------------------------------------------------------------------------------------------- Laws and Regulations China has already established a relatively sound legal system on administrative procedure and administrative review, mainly including: Administrative Procedure Law of the P.R.C. (Link 4.1); Administrative Reconsideration Law of the P.R.C. (Link 4.2); In accordance with the Administrative Reconsideration Law, China Customs formulated and promulgated Rules of P.R.C. Customs on Administrative Reconsideration (Link 4.3); Starting from April 20, 2018, applications for the administrative reconsideration of administrative actions taken by the original Entry-exit Inspection and Quarantine Bureau shall be made to the customs, and the AQSIQ will uniformly enforce the law in the name of the China Customs. The former Rules of the AQSIQ on Administrative Reconsideration have been abolished. (Link 4.4) Implementation In 2019, customs across the country accepted a total of 224 administrative reconsideration cases and handled 99 administrative response cases. The rate of error correction in customs reconsideration and litigation is basically Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 47 the same as in previous years. The main types of cases are administrative penalty, disputes over duties and taxes, information disclosure, and administrative coersion. In 2020, customs across the country accepted a total of 188 administrative reconsideration cases, handled 77 administrative response cases, and the rate of error correction in customs reconsideration was 18.5%. There were no cases of customs losing in administrative litigation. The main types of cases are administrative penalty, disputes over duties and taxes, information disclosure, and administrative coersion. In 2021, customs across the country accepted a total of 272 administrative reconsideration cases, handled103 administrative response cases, and the rate of error correction in customs reconsideration was 6.7%. There were no cases of customs losing in administrative litigation. General Comment The customs administrative reconsideration and administrative litigation systems have been fully implemented. 1 Each Member shall provide that any person to whom customs issues an administrative decision4 has the right, within its territory, to: (a) an administrative appeal to or review by an administrative authority higher than or independent of the official or office that issued the decision; and/or Laws and Regulations Article 17 of the Rules of P.R.C. Customs on Administrative Reconsideration provides that in case of an objection to a particular administrative action by a customs office, application shall be filed to a higher-level customs office for administrative review. In case of an objection to a particular administrative action of the GACC, application shall be filed to the GACC for administrative review. (Link 4.5) Trade Facilitation Annual Report of China (2023 Edition) 48 2023 中国贸易便利化年度报告 Implementation In 2021, customs across the country accepted a total of 272 administrative reconsideration cases and handled 103 administrative response cases. The rate of error correction in customs reconsideration was 6.7%. There were no cases of customs losing in administrative litigation. General Comment The implementation is adequate. (b) a judicial appeal or review of the decision. Laws and Regulations Article 2 of Administrative Procedure Law of the P.R.C. provides that where citizens, legal persons or any other organizations consider that their lawful rights and interests have been infringed upon by an administrative act of an administrative organ or its personnel, they shall have the right to bring a suit before a people's court in accordance with this Law. The administrative act referred to in the preceding paragraph includes those performed by an organization mandated by laws, rules and regulations. (Link 4.6) Article 7 of Administrative Reconsideration Law of the P.R.C. provides that where citizens, legal persons or other organizations consider that a particular administrative act of an administrative organ is based on regulations that are illegal, they may, while applying for administrative review of such administrative act, apply to administrative review bodies for review of such regulations. (Link 4.7) Article 64 of the Customs Law of the P.R.C. stipulates that where the duty payer is involved in a dispute over duty payment with the Customs, he shall pay the duties and taxes and may apply for administrative reconsideration in accordance with the law; if he is still not satisfied with the decision of the reconsideration, he can bring a lawsuit to the People's court in accordance with the law. (Link 4.8) In Article 74 of the Provisions of the P.R.C. Customs on the Procedures for Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 49 Handing Administrative Penalty Cases (Order No. 250 of the GACC), it is stipulated that the Decision on Administrative Penalty shall specify the avenue and time limit for applying for administrative reconsideration or bringing an administrative lawsuit in case the party objects the Decision on Administrative Penalty . (Link 4.9) Article 31 of Rules of the P.R.C. Customs on Administrative Reconsideration provides that in cases where an applicant considers that a particular administrative act of customs is based on regulations that are illegal, he may, in accordance with the provisions of Article 7 of the Administrative Reconsideration Law, while applying for administrative reconsideration of such administrative act, apply for review of such regulations. (Link 4.10) Implementation There were 99 customs administrative litigation cases in 2019, 77 in 2020, and 103 in 2021, with the concerned parties having a low chance of winning. However, in the process of the litigation, the rate of cases where the parties settled with the customs and withdrew the the appeal was relatively high. To a certain extent, this is also a form of correcting customs law enforcement through judicial review. General Comment The regulations are clear and the implementation is fairly adequate. 2 The legislation of a Member may require that an administrative appeal or review be initiated prior to a judicial appeal or review. Laws and Regulations Article 64 of Customs Law of the P.R.C. provides that where the duty payer is involved in a dispute over duty payment with the Customs, he shall pay the duties and taxes and may apply for administrative reconsideration in accordance with the law; where he is still not satisfied with the decision of the reconsideration, he can bring a lawsuit to the People's court in Trade Facilitation Annual Report of China (2023 Edition) 50 2023 中国贸易便利化年度报告 accordance with the law. Except for the above-mentioned disputes over duty payment for with the law requires that administrative reconsideration should precede judicial review, for all other matters including customs administrative penalties, information disclosure or compulsory measures, either administrative reconsideration can be filed with the customs or administrative litigation can be directly filed with the court. General Comment The regulations are clear, and the implementation is relatively adequate. 3 Each Member shall ensure that its procedures for appeal or review are carried out in a nondiscriminatory manner. General Comment China’s implementation of its appeal or review procedures is non- discriminatory. Whether it is a company or a natural person, whether it is a Chinese citizen or a foreign citizen, whether it is a Chinese enterprise or a foreign enterprise, whether it is a state-owned enterprise or a private enterprise, the procedures for and rights of appeal or review are the same and discrimination by identity is not an issue. 4 Each Member shall ensure that, in a case where the decision on appeal or review under subparagraph 1(a) is not given either: (a) within set periods as specified in its laws or regulations; or (b) without undue delay the petitioner has the right to either further appeal to or further review by the administrative authority or the judicial authority or any other recourse to the judicial authority. Laws and Regulations It's stipulated in the Administrative Reconsideration Law of the P.R.C. that: Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 51 Article 19 In cases where laws or regulations stipulate that citizens, legal persons or other organizations should apply for administrative reconsideration to the administrative reconsideration organs before they can bring administrative lawsuits before the people's courts when they object to a decision made after administrative reconsideration, if the administrative reconsideration organs decide not to accept the applications or fail to reply within the time limit for administrative reconsideration after they accept the applications, the citizens, legal persons or other organizations may bring administrative lawsuits before the people's courts in according with the law from the date they receive the notice that the administrative reconsideration organs decide not to accept their applications or within 15 days from the date when the time limit for administrative reconsideration expires. Article 20 When an administrative reconsideration organ refuses to accept, without justifiable causes, the application for administrative reconsideration submitted by a citizen, legal person or other organization in accordance with the law, the administrative organ at a higher level shall order it to accept the application; or, when necessary, the administrative organ at a higher level may accept the application directly. It is stipulated in the Administrative Procedure Law of the P.R.C. that: Article 45 Any citizen, legal persons or other organization who object to the reconsideration decision may bring a suit before a people’s court within l5 days from the date of the receipt of the reconsideration decision. If the administrative organ conducting the reconsideration fails to make a decision on the expiration of the time limit, the applicant may bring a suit before a people’s court within l5 days after the time limit for reconsideration expires, Article 68 of Rules of the P.R.C. Customs on Administrative Reconsideration provides that the customs administrative reconsideration authority shall make an administrative reconsideration decision within 60 days as from the date of acceptance of an application. However, under any of the following circumstances, the time limit may be extended by 30 days upon approval by the person-in-charge of the customs administrative reconsideration authority: (a) the administrative reconsideration case is a major one, the circumstances of the case are complicated and it is hard to make a decision; Trade Facilitation Annual Report of China (2023 Edition) 52 2023 中国贸易便利化年度报告 (b) it is decided that an administrative reconsideration hearing will be held; (c) the applicant has agreed to extend the time limit; (d) a third party is a participant in the administrative reconsideration; or (e) the applicant or a third party concerned has presented new facts or evidence, which require further investigation. In extending the time limit for reconsideration, the customs administrative reconsideration body shall issue a Notice on Extension of Time Limit for Review of Administrative Reconsideration and serve it on the applicant, the respondent and the third parties concerned. General Comment The legal system of administrative reconsideration and administrative litigation in China has explicit and mandatory constraints on the time limit for reconsideration or litigation. The reconsideration body and the judicial body shall not delay the decision on reconsideration or the issuance of a judicial decision at will. In the event of special circumstances or force majeure, a suspension of the proceedings will be applied in accordance with the law, and the reconsideration or judicial proceedings will be restarted once the factors for postponement have been eliminated. At the same time, the law also provides for corresponding remedies for cases where the reconsideration body should accept an appeal but refuses to do so. The regulations are clear, and the implementation is adequate. 5 Each Member shall ensure that the person referred to in paragraph 1 is provided with the reasons for the administrative decision so as to enable such a person to have recourse to procedures for appeal or review where necessary. Laws and Regulations Article 44 of the Law of the P.R.C. on Administrative Penalty stipulates that before making a decision on an administrative penalty, an administrative organ shall notify the party concerned of the content of the administrative penalty to be imposed, and the facts, reasons, and basis thereof, as well as his  rights to make a statement, defend himself, and request a hearing  and Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 53 other rights  he  enjoys  in accordance with the  law. (Link 4.11) Article 66 of the Provisions of the P.R.C. Customs on the Procedures for Handing Administrative Penalty Cases (Order No. 250 of the GACC) stipulates that before deciding to impose or not to impose administrative penalties, the customs shall notify the party concerned of the content of the administrative penalty to be imposed, and the facts, reasons, and basis thereof, as well as his  rights to make a statement, defend himself, and request a hearing  and other rights  he  enjoys  in accordance with the  law. (Link 4.9) Implementation Upon making an administrative penalty decision, the customs should specify the facts of the violation as well as the reasons and basis for the penalty in the Decision on Administrative Penalty. In cases where an administrative decision is made on other matters in accordance with the law, customs may also provide the corresponding basis for administrative law enforcement. General Comment The implementation is relatively adequate. 6 Each Member is encouraged to make the provisions of this Article applicable to an administrative decision issued by a relevant border agency other than customs. Implementation In addition to the customs and its entry-exit inspection and quarantine agency, other border agencies have also established corresponding appeal or review procedures. For example: It is stipulated in Article 51 of Regulations of the P.R.C. on Foreign Exchange Control that the party having an objection against a specific administrative act of a foreign exchange authority may apply for administrative reconsideration in accordance with the law and can bring an administrative lawsuit to the People's court in case he still has an objection against the decision of administrative reconsideration. (Link 4.12) Trade Facilitation Annual Report of China (2023 Edition) 54 2023 中国贸易便利化年度报告 It is stipulated in Article 3 of Rules for the Implementation of Administrative Reconsideration of the Ministry of Commerce that any party who has an objection against any of the following specific administrative acts may file an application with the Ministry of Commerce for administrative reconsideration: (1) specific administrative acts of the Ministry of Commerce; (2) the administrative acts made by an institution dispatched by the Ministry of Commerce in its own name in accordance with laws, regulations or administrative rules; (3) specific administrative acts of an organization directly administered by the Ministry of Commerce under laws or regulations. (Link 4.13) Recommendations The implementation of the customs administrative reconsideration and litigation system is in good condition. Nevertheless, it should be noted that in exercising their rights to legal remedy, the enterprises might voluntarily give up due to the high cost of resorting to legal remedy, or the exercise of their rights to remedy might result in obstruction or delay in the release of the imported or exported goods, or if the administrative reconsideration and administrative litigation are interfered by non-legal factors that might affect fair ruling. The GACC should take effective measures to eliminate the above-mentioned obstacles that might hamper the ability of importers and exporters to initiate administrative reconsideration and administrative litigation. For example, some customs offices have used such means as increasing inspection rate or the number of audit or investigation to pressurize the enterprises to withdraw their applications for reconsideration and litigation . In addition, with the promulgation and implementation of the new Law of the P.R.C. on Administrative Penalty, it is clearly stipulated that administrative organs may formulate the discretion standards for the determination of administrative penalties and should make them public. However, these have not been published yet. Meanwhile, the degree of disclosure of the basis for making administrative penalty decisions needs to Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 55 be improved. For example, “Reference Margin for Customs Administrative Penalties” and “Customs No. 2 Administrative Interpretation" are non- published law enforcement documents. In the process of administrative reconsideration and administrative litigation, the enterprise cannot request the reconsideration body or judicial body to review the legality and rationality of the aforementioned internal documents. Therefore, it is hoped that the Customs will disclose the discretion standards for the determination of customs administrative penalties in accordance with the above-mentioned provisions of the new Law of Administrative Penalty as soon as possible. Trade Facilitation Annual Report of China (2023 Edition) 56 2023 中国贸易便利化年度报告 ARTICLE 5: OTHER MEASURES TO ENHANCE IMPARTIALITY, NON-DISCRIMINATION AND TRANSPARENCY Highlights and shortcomings------------------------------------------------------------ 1. The Bio-security Law of the P.R.C. was promulgated and implemented. 2. In order to effectively prevent and control the COVID-19 pandemic, the customs strengthened relevant supervision and inspection. 3. The rules on customs inspection of imported medical devices, special equipment, CCC certified products are inconsistent, unclear, and their implementation is inconsistent as well. 4. Throughout the process of destination inspection, from the issuance of instructions to execution, there is lack of clarity regarding what kind of conformity assessment procedures should be adopted and the operational standards of front-line customs officers are inconsistent. --------------------------------------------------------------------------------------------------------------------- Laws and Regulations Frontier Health and Quarantine Law of the P.R.C. (Link 5.1) Rules for the Implementation of Frontier Health and Quarantine Law of the P.R.C. (link 5.2) Law of the P.R.C. on the Entry and Exit Animal and Plant Quarantine. (Link 5.3) Implementation Regulations of Law of the P.R.C. on the Entry and Exit Animal and Plant Quarantine (link 5.4) Food Safety Law of the P.R.C. (link 5.5) Implementation Regulations of the Food Safety Law of the P.R.C. (link 5.6) Provisions on the Administration of Risk Early Warning and Rapid Response in Entry-Exit Inspection and Quarantine (link 5.7) Regulation of the P.R.C. Customs on the Implementation of Administrative Penalty (link 5.23) Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 57 Regulations for the Implementation of the Law of the P.R.C. on Import and Export Commodity Inspection (link 5.24) Regulations on the Administration of Entry-Exit Inspection and Quarantine Sealing and Seizure (link 5.25) Rules of the P.R.C. Customs on the Administration of Laboratory Testing (link 5.26) Standard Working Procedures for Customs Laboratory Testing (link 5.27) Announcement on Issuing the Rules of the P.R.C. Customs on the Administration of Laboratory Testing (Link 5.28) Rules for the Re-inspection of Import and Export Commodities (link 5.32) Rules of the P.R.C. for the Administration of Safety of Imported and Exported Food (link 5.37) Provisions of the P.R.C. on the Administration of Registration of Foreign Enterprises Producing Imported Food (link 5.38) Rules on the Administration of Inspection and Quarantine on the Exit and Entry Grain (link 5.39) Biosecurity Law of the P.R.C. (link 5.46) Implementation China has established a sound quarantine system on public health and on animals and plants, intended for the protection of the health of the country's residents and its animals and plants. In the event of breakouts of animal and plant diseases, explicit provisions have been set out by the State regarding such matters as the publication and revocation of information on the diseases and designated ports for import and export. In cases where China Customs decides to detain the import goods, there are relevant detention procedures that shall be followed. China Customs stipulates that the parties concerned shall be informed when the goods are detained on the spot, and the legal documents of detention shall be signed by the parties or their agents. China Customs explicitly provides that the parties may apply for re- inspection, the result of which may be accepted by the above authorities. Trade Facilitation Annual Report of China (2023 Edition) 58 2023 中国贸易便利化年度报告 The Chinese government has published a list of laboratories, testing laboratories and certification agencies accredited by relevant authorities. General Comment This provision has been adequately implemented in China. 1 Notifications for enhanced controls or inspections Where a Member adopts or maintains a system of issuing notifications or guidance to its concerned authorities for enhancing the level of controls or inspections at the border in respect of foods, beverages, or feedstuffs covered under the notification or guidance for protecting human, animal, or plant life or health within its territory, the following disciplines shall apply to the manner of their issuance, termination, or suspension: (a) the Member may, as appropriate, issue the notification or guidance based on risk; (b) the Member may issue the notification or guidance so that it applies uniformly only to those points of entry where the sanitary and phytosanitary conditions on which the notification or guidance are based apply; (c) the Member shall promptly terminate or suspend the notification or guidance when circumstances giving rise to it no longer exist, or if changed circumstances can be addressed in a less trade-restrictive manner; and (d) when the Member decides to terminate or suspend the notification or guidance, it shall, as appropriate, promptly publish the announcement of its termination or suspension in a non- discriminatory and easily accessible manner, or inform the exporting Member or the importer. Laws and Regulations China promulgated Law of the P.R.C. on Frontier Public Health Quarantine. (Link 5.1) Article 9 of the Implementation Regulations of the Law of the P.R.C. on Frontier Public Health Quarantine provides that: Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 59 In times when infectious diseases of quarantine significance are prevailing at home or abroad, the administrative department of health under the State Council shall report to the State Council for decisions on taking the following precautionary measures, partially or totally, of quarantine inspection: (1) giving orders to blockade relevant sections of the border and frontier water course; (2) giving orders that certain articles must be disinfected or treated with insecticides before they are allowed in or out of the country; (3) giving orders to prohibit shipment, in or out, of certain articles; (4) giving orders to designate the primary sea-ports and airports. Those vessels or aircraft from foreign pestilence areas, without going through quarantine inspection at the primary sea-port or airport, shall not be permitted to access any other sea-port or airport, with the exception of special cases such as distress. (Link 5.2) China's laws and regulations on quarantine of animals and plants intended for entry or exit explicitly provide that the State Council may adopt control measures in the relevant border areas, and issue orders to prohibit, when necessary, means of transport coming from the animal and plant pestilence area from entry, or to blockade relevant ports. China promulgated Law of the P.R.C. on the Entry and Exit Animal and Plant Quarantine. (Link 5.3); Article 4 of the Regulations for the Implementation of the Law of the P.R.C. on Entry and Exit Animal and Plant Quarantine provides that: In the event that a major animal or plant epidemic breaks out outside the territory and is liable to spread into the country, the following emergent preventive measures shall be adopted in the light of the prevailing conditions: (1) the State Council may take control measures in the border regions concerned and may, when necessary, order the ban of entry of means of transport coming from the animal and plant epidemic area or seal the ports concerned; (2) the department of agriculture administration under the State Council Trade Facilitation Annual Report of China (2023 Edition) 60 2023 中国贸易便利化年度报告 may publish catalogues of animals and plants, their products and other quarantine objects the entry of which shall be banned from the country or region where there is an animal or plant epidemic; (3) the port animal and plant quarantine agencies concerned may take emergent quarantine measures with regard to the entry objects likely contaminated by epidemics or pests as listed in Article 2 of these Regulations; and (4) the local people's governments of the areas under the threat of animal or plant epidemic may immediately call upon the departments concerned to work out and implement emergency plans, and simultaneously report to the people's government at a higher level and the State Bureau of Animal and Plant Quarantine. (Link 5.4) China has established a system for the administration of food safety including the safety of import and export food. (Links 5.5 and 5.6) In addition, Article 13 of Provisions on the Administration of Risk Warning and Speedy Response of Entry-Exit Inspection and Quarantine provides that for entry or exit goods and articles that are risk-free or the risk of which has been minimized, the GACC shall issue an announcement to revoke the warning. (Link 5.7) After the integration of the Entry and Exit Inspection and Quarantine Administration into the GACC, the relevant work is to be completed also by the customs. (Link 5.8) During the COVID-19 pandemic, China Customs and other relevant agencies took the following measures: Notice of Wuhan City COVID-19 Prevention and Control Command Center (No. 1); (Link 5.9) The Immigration Bureau Deployment of Citizen Entry and Exit Management Services during COVID-19 Prevention; (Link 5.10) Announcement No. 1[2020] of the National Health Commission; (Link 5.11) Announcement on the Prevention and Control of COVID-19; (Link 5.12) Ministry of Culture and Tourism advising Chinese tourists against traveling to countries severely affected by COVID-19 pandemic; (Link 5.13) APEC Ministers Issues Special Statement on Response to COVID-19 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 61 Pandemic; (Link 5.14) All air travellers to Macau must present a COVID-19 nucleic acid test report before boarding; (Link 5.15) Notice on Further Reducing International Passenger Flights during the Pandemic Prevention and Control Period (CAAC Notice No. 12 [2020]); (Link 5.16) CAAC Notice on Adjustments to International Passenger Flights; (Link 5.17) Announcement of the CAAC, the Ministry of Foreign Affairs, the National Health Commission, the GACC and the National Immigration Administration on Diverting International Flights Bound for Beijing to Designated First Points of Entry into China (Announcement No. 2); (Link 5.18) The Exit-Entry Administration suspends processing of business endorsements for mainland residents to Hong Kong during the pandemic prevention and control period; (Link 5.19) Announcement of the Ministry of Foreign Affairs and the National Immigration Administration on the Temporary Suspension of Entry by Foreign Nationals Holding Valid Chinese Visas or Residence Permits; (Link 5.20) GACC and National Health Commission Announcement No. 15 of 2020 on Prevention and Control of COVID-19 Infections; (Link 5.21) GACC Announcement No. 16 of 2020 on Re-adopting the Health Declaration Form for Inbound and Outbound Travellers; (Link 5.22) Notice of the Joint Prevention and Control Mechanism of the State Council on Strengthening the Prevention and Control of COVID-19 in Port Cities; (Link 5.40) GACC Announcement No. 118 of 2021 on the Declaration of COVID-19 Test Kits and Other Pandemic Prevention and Control Materials; (Link 5.41) Announcement No. 14 of 2022 of the Ministry of Transport, the Ministry of Foreign Affairs and the GACC on Remote Prevention and Control of COVID-19 of Seafarers on International Voyages; (Link 5.42) GACC Announcement No. 34 of 2022 Notice on Inspection and Quarantine Trade Facilitation Annual Report of China (2023 Edition) 62 2023 中国贸易便利化年度报告 Requirements for Imported Wild Aquatic Products from Kenya; (Link 5.43) GACC Announcement No. 58 of 2022 on Further Optimizing and Improving the Measures for Pandemic Prevention and Control Measures at Imported Cold-Chain Food Ports. (Link 5.44) Implementation Public health inspection laws and regulations of the Chinese government explicitly provide that in cases of epidemics, specific ports of entry may be designated. However, certain inspection measures are inconsistent. For example, imported medical devices, special equipment and CCC certified products are all identified as being subject to entry certification under “items subject to administrative inspection” (code of entry verification items for civilian goods: 11100000000014154E1000629010005) under the "Internet + Customs" column of China Customs portal website. Article 25 of the Commodity Inspection Law stipulates that the commodity inspection authorities shall, in accordance with this Law, carry out certification of the import and export commodities subject to the licensing system, check the documents, and verify whether the goods are in conformity with the certificates. However, in the Catalogue of Entry and Exit Commodities Subject to Inspection and Quarantine by Entry and Exit Inspection and Quarantine Institutions (2018 Edition) released by the customs, the scope of commodities subject to entry certification (category L) only includes CCC certified products, excluding medical devices and special equipment. (Link 5.47 &5.48) Throughout the process of destination inspection, from the issuance of instructions to execution, there is a lack of clarity regarding what kind of conformity assessment procedures should be adopted and the operational standards of front-line customs officers are inconsistent. General Comment The provisions on commodity inspection of certain categories of goods are inconsistent and unclear, and the implementation is inconsistent. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 63 2 Detention A Member shall promptly inform the carrier or importer in case of detention of goods declared for importation, for inspection by customs or any other competent authority. Laws and Regulations Article 42 of Regulations of the P.R.C. Customs on the Implementation of Administrative Penalty provides that: When detaining goods, articles, means of transport, other property or materials such as account books and bills in accordance with the law, the customs shall produce a customs detention ticket, to which the customs officers, the party or his agent, the keeper and the eyewitness shall affix their signatures or seals, and in addition, may affix customs seals. Where a customs seal has been affixed, the party or his agent and the keeper shall take proper care of it. (Link 5.23) In Article 38 of the Regulations for the Implementation of the Law of the P.R.C. on Import and Export Commodity Inspection, it is stipulated that the GACC and the entry-exit inspection and quarantine agency shall have the right to consult and copy the relevant contracts, invoices, account books and other relevant materials of the parties when conducting supervision and administration or investigating suspected violations of import and export commodity inspection laws and administrative regulations. The entry-exit inspection and quarantine authority may seal off or detain import and export commodities that fail to meet the standards relating to personal and property safety, health, and environmental protection, upon approval by the person in charge in the agency. Article 15 of Decree No. 108 of the former AQSIQ Provisions on the Administration of Seal and Detention by Entry-Exit Inspection and Quarantine Authorities (as amended by GACC Decree No. 238) provides that: Decision on Sealing or Detention by Inspection and Quarantine Authorities shall be delivered to the party concerned in a timely manner, who shall sign or stamp the Confirmation of Receipt, and note the date of receipt. (Link 5.25) Trade Facilitation Annual Report of China (2023 Edition) 64 2023 中国贸易便利化年度报告 Implementation Customs delivers a notice of detention of goods to the declarant in case customs detains the goods in question. However, during the process of destination inspection (territorial inspection), in such situations where technical rectification is warranted before the conformity assessment or where the goods are rejected, returned or destroyed when technical rectification is impossible, the provisions are not clear regarding the format and content of the notice of non-permission for installation or use, and the notice of non-qualification for imported goods that are otherwise not sealed or detained. In particular, the basis of inspection adopted by some customs offices is in GB standard, which is inconsistent with the ISO and IEC standards corresponding to the CE certification of imported equipment (equal effect, equivalent, modified and adopted). General Comment The regulations are clear, and the implementation is adequate in general. 3 Test Procedures Laws and Regulations Decree No. 176 of the GACC Rules of the P.R.C. Customs on the Administration of Testing, Standard Work Procedures on Customs Testing and Announcement No. 201 of 2018 of the GACC on the Publication of Testing Methods of the P.R.C. Customs. (Links 5.26, 5.27 and 5.28) Implementation China Customs has put in place a fairly complete set of procedural provisions on testing. The GACC has also provided interpretation of the Rules of the P.R.C. Customs on the Administration of Testing. However, some testing procedures have not been disclosed and publicized to the public, such as operational procedures and standard practices for destination inspection (territorial inspection). Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 65 General Comment The regulations are clear, and the implementation is fairly adequate. 3.1 A Member may, upon request, grant an opportunity for a second test in case the first test result of a sample taken upon arrival of goods declared for importation shows an adverse finding. Laws and Regulations Article 11 of Decree No. 138 of GACC Rules of the P.R.C. Customs on the Administration of Inspection of Import and Export Goods provides that: In any of the following circumstances, customs may re-inspect those goods that have been inspected: (1) the true nature of goods has not been identified upon the first inspection, and it is necessary to further determine certain properties of the goods that have been inspected; (2) the goods are suspected of being involved in a case of violation or smuggling, rendering it necessary to conduct a re-inspection; (3) the consignee of imported goods or the consignor of exported goods holds objection against the conclusion of a customs inspection, requests a re-inspection and the request has been approved by Customs; or (4) any other circumstance as deemed necessary by the Customs. The re-inspection shall be conducted in accordance with Articles 6 up to 10 of the Rules, and the inspectors shall mark “re-inspection” on the inspection records. (Link 5.30) Chapter 8 "Re-test" in the Standard Work Procedures on Customs Testing provides that: Article 39 In case a consignor/consignee or the agent thereof holds objection against the conclusion of a test, he may apply to customs, within 15 days from the date of publication of the conclusion, for a re-test together with an explanation of the reasons therefor. The customs office concerned shall, within 3 days from the date of receipt of the application for a re-test, transfer the Application Form of the P.R.C. Customs for Testing of Imported and Exported Goods (Re-test) (template to be found in Attachment 7) to the Customs Testing Center via the "China Customs Laboratory Information Management System". In cases of objection from the customs office Trade Facilitation Annual Report of China (2023 Edition) 66 2023 中国贸易便利化年度报告 concerned against the conclusion of a test, it may apply to the Customs Testing Center for a re-test within 15 days from the date of receipt of the Test Result. Both the consignor/consignee or the agent thereof and the customs office concerned may apply only once for a re-test of the same good. Article 40 the Customs Testing Center shall, within 15 days from the date of receipt of the application for a re-test, conduct re-test of the sample in question, issue the Test Result of the P.R.C. Customs of Imported and Exported Goods (Re-test) (template to be found in Attachment 8), and publish the conclusion of the test according to the provisions of Article 23 and Article 24 of the Procedure. The laboratory personnel involved in the first test shall not undertake the re-test. Article 41 A contracted laboratory shall not undertake the re-test. In cases where the consignor/consignee or the agent thereof or the customs office concerned holds objection against the conclusion of a test made by the contracted laboratory, application should be filed to the Customs Testing Center for a re-test according to the provisions of Article 39, and the customs office concerned shall promptly send the sample that it keeps to the Customs Testing Center. (Link 5.31) Article 5 of Rules on Re-test of Imported and Exported Commodities released by China Customs provides that in case the applicant holds objection against the test result made by the competent customs office, he may apply to the competent customs office or the customs office at a higher level or to the GACC for a re-test. The applicant can only apply to the same customs office once for a re-test of the same test result. (Link 5.32) Implementation China Customs grants the opportunity for a second test. General Comment The regulations are clear and the implementation is adequate. 3.2 A Member shall either publish, in a non-discriminatory and easily accessible manner, the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 67 name and address of any laboratory where the test can be carried out or provide this information to the importer when it is granted the opportunity provided under paragraph 3.1. Implementation The State has published the list of officially accredited laboratories and testing agencies. (Link 5.33, 5.34, and 5.35) The customs has published test standards and methods. (Link 5.36) The customs has not yet issued formal rules for the acceptance of third- party laboratory test results as evidence. In 2021, the customs issued the Rules on the Acceptance as Evidence of Import and Export Commodity Inspection (Draft for Comments). (Link 5.49) General Comment The implementation is adequate. 3.3 A Member shall consider the result of the second test, if any, conducted under paragraph 3.1, for the release and clearance of goods and, if appropriate, may accept the results of such test. Laws and Regulations Article 9 of the Rules on the Re-test of Imported and Exported Commodities issued by China Customs stipulates that the customs shall review the application for re-test within 15 days from the date of receipt of the application for re-test and proceed as follows.... Implementation As per the rules, both customs and inspection and quarantine authorities may accept the re-test result. General Comment The regulations are clear, and the implementation is adequate. Trade Facilitation Annual Report of China (2023 Edition) 68 2023 中国贸易便利化年度报告 ARTICLE 6: DISCIPLINES ON FEES AND CHARGES IMPOSED ON OR IN CONNECTION WITH IMPORTATION AND EXPORTATION AND PENALTIES Highlights and shortcomings------------------------------------------------------------ 1. In terms of collection of fees and charges, in the context of the government's clear requirements for cutting taxes and administrative fees that were repeatedly stressed, the customs has not collected any administrative fees for many years. Other departments have issued policies for reducing and merging import and export related taxes and fees and carried out cost supervision and audit, so the overall environment in this regard has been continuously improved. 2. There are certain unclear provisions and basis for collection of advance charges due to the handling of customs administrative inspection matters. The performance appraisal and use appraisal of the packaging for dangerous exports belong to statutory inspections so the customs does not charge administrative inspection fees. However, there are cases where "inspection" is confused with "appraisal" and "performance appraisal" is treated as "performance inspection". 3. In terms of administrative penalty, the provision that "the discretion standards for administrative penalty shall be announced to the public" has not been implemented. The setting of a validity period for the policy of administrative penalty exemption for voluntary disclosure of tax- related non-compliance makes it difficult for the parties to have reasonable expectations for the continuity and stability of the policy. 4. The voluntary disclosure mechanism of the customs has not achieved significant results, and Announcement No.54 of 2022 of the GACC, which issued relevant new policies, is valid from July 1, 2022 to December 31, 2023. Enterprises have some concerns about the continuity and stability of the policy. --------------------------------------------------------------------------------------------------------------------- Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 69 1 General Disciplines on Fees and Charges Imposed on or in Connection with Importation and Exportation 1.1 The provisions of paragraph 1 shall apply to all fees and charges other than import and export duties and other than taxes within the purview of Article III of GATT 1994 imposed by Members on or in connection with the importation or exportation of goods. 1.2 Information on fees and charges shall be published in accordance with Article 1. This information shall include the fees and charges that will be applied, the reason for such fees and charges, the responsible authority and when and how payment is to be made. Laws and Regulations It is stipulated in Article 21 of Order No. 7 of the NDRC promulgating the Rules for Government Conduct of Pricing that the pricing authority shall take a decision on pricing in a timely manner. The decision shall specify the following content: (i) the items for pricing and the prices set; (ii) the basis for the pricing; (iii) the implementation time and scope of the pricing; and (iv) the name of the pricing authority that takes the decision and the date of the decision. It is stipulated in Article 29 that, except for state secrets, the pricing authority shall promptly disclose to the public its decision on pricing. (Link 6.1) The Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Commerce and Other Departments on Expanding Imports to Promote the Balanced Development of Foreign Trade (Notice No. 53 [2018]) requires strict implementation of the publicity system for charging fees, and cleaning up unreasonable import charges. (Link 6.2) The Notice of the General Office of the State Council on Focusing on Enterprises' Concerns and Further Promoting Implementation of Business Environment Optimization Policies (Notice No. 104 [2018]) requires that all regions conscientiously implement the State Council’s decision to reduce compliance costs in the import and export of containers, and promptly Trade Facilitation Annual Report of China (2023 Edition) 70 2023 中国贸易便利化年度报告 formulate and publish a list of port charges. (Link 6.3) The Ministry of Finance, the GACC, the NDRC, the Ministry of Transport, the Ministry of Commerce, and the State Administration for Market Regulation issued the Work Plan for Cleaning up Port Charges (No. 122 [2018] ) requires that, by the end of October 2018, all localities shall publish a list of port charges in their region on the port site and on the website of the port management department. No charges outside the list are allowed. The contents of the list should include the charging bodies, charging items and charging standards. (Link 6.4) Implementation In December 2021, Announcement No. 8 [2021] of the NDRC promulgated the Government Pricing List of Operating Service Charges (Edition 2022) aiming to regulate the operating service charges set by the government. Among them, as far as the operating service charges related to import and export priced by the central government are concerned, the only listed category is “service charges for coastal ports, main ports on the Yangtze River and all other ports open to the outside world”. The list specifies the charging standards, documents (document number) servings as basis for the charges, pricing bodies and competent authorities. (Link 6.5) The above-mentioned charges are collected in accordance with the Rules for Calculation and Collection of Port Charges (No. 2 [2019] ) revised by the Ministry of Transport and the NDRC in March 2019, which stipulates that starting from April 1, 2019, some standards for charges priced by the government shall be reduced, charging items shall be consolidated, and charging behavior shall be regulated. (Link 6.6) China Customs announces policies on the elimination and suspension of administrative fees on its portal website, and publicizes the operating service charges of public institutions and social organizations under the customs in a centralized manner. (Link 6.7, 6.8) In February 2021, the GACC website released the publicity of administrative fees, charging information disclosure processing fees in accordance with the Regulations on Disclosure of Government Information Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 71 and the Notice on the Issuing of Rules Governing the Administration of Information Processing Fees for Disclosure of Government Information (Letter No. 109 [2020] of the General Office of the State Council), and specify the policy basis and charging standard for information disclosure fees. Currently this is the only administrative fee charged by the customs. (Link 6.9, 6.10) China International Trade Single Window website provides enquiry service for the list of all port charges. (Link 6.11) General Comment The implementation is adequate. 1.3 An adequate time period shall be accorded between the publication of new or amended fees and charges and their entry into force, except in urgent circumstances. Such fees and charges shall not be applied until information on them has been published. Laws and Regulations In Article 21 of the Rules for Conduct of Government Pricing, it is stipulated that the government's price-setting decision shall specify the execution time and scope of the price. Implementation The import and export related service charges of coastal ports, major ports on the Yangtze River trunk line, and all other ports open to the outside world were revised on March 13, 2019 in accordance with the Rules for Calculation and Collection of Port Charges, and were released on March 18 and implemented on April 1. The Customs charges information disclosure processing fees on the basis of the Regulations on Disclosure of Government Information, which came into effect on May 15, 2019, and the Rules Governing the Administration of Information Processing Fees for Disclosure of Government Information, which was released on December 1, 2020 and came into effect on January 1, 2021. Trade Facilitation Annual Report of China (2023 Edition) 72 2023 中国贸易便利化年度报告 General Comment The implementation is adequate. 1.4 Each Member shall periodically review its fees and charges with a view to reducing their number and diversity, where practicable. Laws and Regulations In Article 23 of the Rules for Conduct of Government Pricing, it is stipulated that after the price-setting decision is implemented, the pricing authority shall conduct follow-up investigation and monitoring of the implementation of the decision, and conduct post-implementation evaluation in a timely manner. It is stipulated in Article 24 that after the price setting decision is implemented, if the basis for the pricing changes significantly, the pricing authority shall adjust the price in a timely manner. Order No. 8 of the NDRC promulgated the Rules for the Supervision and Audit of the Costs for Pricing by the Government, which stipulates in Article 7 that cost supervision and audit includes two forms: pre-pricing supervision and audit and regular supervision and audit. It also stipulates that the interval between regular supervisions and audits shall not be less than one year. (Link 6.12) The NDRC issued the Notice of the NDRC on Further Cleaning up and Regulating Government Pricing and Service Charges (No. 798 [2019] ), which required the reduction of the scope of government pricing and the level of pricing items, standardization of pricing bodies and the method for formulating charging standards, and regular follow-up investigation, monitoring and evaluation of policy implementation through self-evaluation and third-party evaluation. (Link 6.13) The Notice of the General Office of the State Council on the Issuing of the Plan for the Allocation of the Key Tasks Determined at the National Video Teleconference on Deepening the Reforms to "Delegate Power, Streamline Administration and Optimize Government Services" and Optimizing the Business Environment Nationwide (No. 43 [2020] ) requires to carry out Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 73 a special governance inspection on charges related to enterprises in such fields as port logistics before the end of 2020. (Link 6.14) The Opinions of the General Office of the State Council on on Supporting Efforts to Ensure Stability on Six Fronts and Maintain Security in Six Areas and Further Improving the Work Related to the Reforms to “Delegate Power, Streamline Administration and Optimize Government Services" (No. 10 [2021] ) requires the cleaning up and standardization of port charges, including speeding up the revision of the Rules for Calculation and Collection of Port Charge, further improving policies on port charges and reducing and merging port charges. It emphasizes that no fee shall be charged outside the list of port charge items. At the same time, for the government's cost-based pricing items, cost supervision and audit or cost investigations should be carried out to adjust the charging standards in time; for the charging items with market-based pricing and the corresponding charging bodies, typical cost investigations should be conducted to provide basis for proper regulation of fees and charges. (Link 6.15) Implementation Since 2008, the Ministry of Finance, the NDRC, and the Customs have successively eliminated or suspended all administrative charges collected by the Customs in relation to import and export. Starting from January 1, 2021, information disclosure processing fees will be collected in accordance with the Regulations on Disclosure of Government Information and the Rules Governing the Administration of Information Processing Fees for Disclosure of Government Information. Currently this is the only administrative fee charged by the customs. The Rules for Calculation and Collection of Port Charges makes specific provisions on reducing certain charges subject to government pricing, merging charging items, and standardizing charging behaviors. The Rules also call for enhanced supervision, urging port operators and related units to conduct self-examination and self-correction, provide smooth reporting channels by publishing telephone numbers for reporting, deal with reported problems in a timely manner, and encourage enquiry and complaints on Trade Facilitation Annual Report of China (2023 Edition) 74 2023 中国贸易便利化年度报告 related issues via 12328 hotline. The Rules are valid for 5 years. The Ministry of Transport and the NDRC will improve relevant policies in a timely manner in accordance with their implementation and market changes. In response to the impact of the COVID-19 pandemic, the State Council Executive Meeting decided on March, 2020 to waive import and export cargo port construction fees from March 1 to June 30, and reduce government priced charges such as cargo port charges and port facility security fees by 20%. In June, the implementation period of the policy of exempting import and export cargo port construction fees and halving the levy of the compensation fund for vessel-induced oil pollution damage was extended to 24:00 on December 31, 2020. The NDRC, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the State-owned Assets Supervision and Administration Commission, the GACC, and the State Administration for Market Regulation jointly issued the Notice on the Issuing of the Action Plan for Cleaning up and Regulating Maritime Port Charges (No. 1235 [2020] ). It demands that by 2022, a science-based, standardized and transparent fee collection mechanism be basically established, port service efficiency be further raised, business environment be significantly improved, and import and export compliance costs be significantly reduced. It demands further reduction and merging of port charges, studies be conducted on incorporating port facility security charges into port operation leasing fees; targeted reduction of the pilotage fees of coastal ports, and further expansion of the scope of ships for which the shipowners autonomously decide whether to use tugboats; conduct of studies on how to move the reform of cargo port charges forward; revision of the Rules for Calculation and Collection of Port Charges according to changes in the situation; and studies be conducted to clarify the relevant policies after the end of the collection period of port construction fee in 2020. (Link 6.16) The Announcement on Eliminating Port Construction Fees and Adjusting Related Policies regarding the Civil Aviation Development Fund (No. 8 of 2021 of the Ministry of Finance) made it clear that port construction fees will be eliminated from January 1, 2021. (Link 6.17) Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 75 The GACC, the NDRC, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the Health Commission, the State Administration of Taxation, the State Administration of Market Regulation, State Railway Administration and the Civil Aviation Administration jointly issued the Notice on Further Deepening the Reform of Cross-Border Trade Facilitation and Optimizing the Port Business Environment (No. 85 [2021] of the GACC), which requires cleaning up and standardization of port charges, optimization of the charging publicity system and charging service model, and intensifying the supervision and inspection of charges relating to import and export, so as to further reduce the cost of importation and exportation. (Link 6.18) In September 2021, the General Office of the NDRC issued the Notice on Conducting Supervision and Audit of Costs for Pricing of Pilotage (No. 727 [2021] ). In accordance with the relevant provisions of the Rules for the Supervision and Audit of Costs for Pricing by the Government and the Action Plan for Cleaning up and Regulating Maritime Port Charges, the General Office of the NDRC decided to carry out the supervision and audit of the costs for the pricing of pilotage (for shifting berthing) service charges of all pilotage agencies all over the country from 2018 to 2020. (Link 6.19) In February 2022, the Ministry of Transport and the NDRC jointly issued the Notice on Reducing and Merging Port Charges and Other Related Matters (No. 26 [2022]), which stipulates that from April 1, the government pricing of port facility security fees will be eliminated, and the pilotage (shifting berthing) fee will be reduced. (Link 6.20) General Comment Although the laws and regulations do not specifically stipulate a system for regular examination of the number and types of fees and charges for import and export, regular cost supervision and audit are uniformly carried out for the fees and charges priced by the government. At the same time, various agencies have repeatedly taken effective measures to eliminate, suspend or reduce import and export related fees and charges. The implementation is quite adequate. Trade Facilitation Annual Report of China (2023 Edition) 76 2023 中国贸易便利化年度报告 2 Specific disciplines on Fees and Charges for Customs Processing Imposed on or in Connection with Importation and Exportation Fees and charges for customs processing: (i) shall be limited in amount to the approximate cost of the services rendered on or in connection with the specific import or export operation in question; and (ii) are not required to be linked to a specific import or export operation provided they are levied for services that are closely connected to the customs processing of goods. Implementation Currently, China Customs only levies charges for delayed declaration and delayed payment, and only levies one administrative charge, which is information disclosure processing fees. Among the nine operating service charges publicized by public institutions and social organizations under China Customs, eight use market-adjusted prices as the charging standard, and one uses government-managed prices and market-adjusted prices as the charging standards. There are certain unclear provisions and basis for collection of advance charges due to the handling of customs administrative inspection matters. The performance appraisal and use appraisal of the packaging for dangerous exports belong to statutory inspections so the customs does not charge administrative inspection fees. However, there are cases where "inspection" is confused with "appraisal" and "performance appraisal" is treated as "performance inspection". In the customs appraisal of dangerous exports, the part that requires laboratory inspection is currently treated as the precondition for customs declaration. Due to historical reasons, the appraisal carried out by the customs is confused with the performance inspection of the goods carried out by the technical center of its subordinate laboratory. Even the SN regulations of inspection and quarantine and the titles of current administrative inspection items are issued as performance inspection, rather Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 77 than performance appraisal as referred to in the Law of the P.R.C. on the Inspection of Imported and Exported Commodities and its Implementing Regulations, which equate inspection with appraisal. Specifically, if the Customs needs to entrust a laboratory to carry out performance inspection due to the implementation of appraisal (administrative inspection matters), the Customs shall bear the cost, rather than, by making it a precondition for customs declaration, having the enterprise bear the cost in disguised form. The technical centers and laboratories subordinate to the Customs are not entitled to and are not entrusted by the Customs to carry out performance appraisal. They carry out performance inspection. It should be noted that the meaning of inspection in the Law of the P.R.C. on the Inspection of Imported and Exported Commodities is different from that of the product inspection in enterprises and the inspection in laboratories and technology centers. Article 6 of the Law of the P.R.C. on Imported and Exported Commodity Inspection stipulates that the inspection of imported and exported commodities that must be carried out refers to the conformity assessment activities to determine whether the imported and exported commodities listed in the catalogue meet the mandatory requirements of the national technical criteria. Conformity assessment procedures include: sampling, inspection and examination; evaluation, verification and conformity assurance; registration, recognition and approval and combination of them. The conformity assessment refers to the terms in WTO/TBT, namely, in Annex 1 Terms and Definitions in this Agreement to the Agreement on Technical Barriers to Trade, the conformity assessment procedure refers to any procedure directly or indirectly used to determine whether the relevant requirements in technical regulations or standards are met. Its Explanatory Notes stipulate that the conformity assessment procedure includes, in particular, sampling, inspection and inspection; evaluation, verification and conformity assurance; registration, recognition and approval and combination of items. The WTO/TBT agreement also refers to the international standard ISO/IEC17000 Conformity Assessment Vocabulary and General Principles, which has been updated to the 2020 version. The definition of inspection is: testing is "one or several specific Trade Facilitation Annual Report of China (2023 Edition) 78 2023 中国贸易便利化年度报告 activities that determine the conformity of certain objects according to procedures"; inspection is "an activity to review product design, product, process or installation and determine its compliance with specific requirements, or determine its compliance with general requirements according to professional judgment". In conclusion, the performance appraisal and use appraisal of the packaging of dangerous goods currently implemented by the Customs are all within the scope of customs administrative inspection, for which fees should not be charged, nor should one of the steps (performance inspection) of its performance appraisal be put in advance (as a precondition for customs declaration), and have the enterprise bear the cost in disguised form. General Comment The implementation is adequate. 3 Penalty Disciplines 3.1 For the purpose of paragraph 3, the term "penalties" shall mean those imposed by a Member's customs administration for a breach of the Member's customs laws, regulations, or procedural requirements. 3.2 Each Member shall ensure that penalties for a breach of a customs law, regulation, or procedural requirement are imposed only on the person(s) responsible for the breach under its laws. Laws and regulations Article 59 of the Law of the P.R.C. on Administrative Penalty stipulates that to impose an administrative penalty in accordance with the provisions of Article 57 of this Law, an administrative organ shall prepare  a written decision on the administrative penalty. A written decision on the administrative penalty shall specify the following particulars: 1. The name or title, and address of the party  concerned; 2. The facts and evidence of  the violation of law, administrative regulations or government rules... Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 79 (Link 6.21) Article 33 of the Regulation of the P.R.C. Customs on the Implementation of Administrative Penalty stipulates that when a citizen, legal person or other organization is found to commit an act for which the customs should impose administrative penalty in accordance with the law, the customs shall initiate an investigation. (Link 6.22) Decree No. 250 of the GACC promulgated the Provisions of the P.R.C. Customs on the Procedures for Handing Administrative Penalty Cases, setting out the general provisions regarding customs handling of administrative penalty cases, investigation, administrative penalty decisions, hearing procedures, simplified procedures and expeditious handling, and procedures for the execution of penalty decisions. Article 71 stipulates that in making administrative penalty decisions, the customs shall ensure that the facts of the violation are clearly identified, the evidence for the conviction is conclusive and sufficient, the determination of the violation is accurate, the application of the law is correct, the procedures for handling the case are legal, and the penalty is reasonable and appropriate. If the facts of the violation are unclear and the evidence is insufficient, no administrative penalty shall be imposed. (Link 6.23) General Comment The regulations are clear, and the implementation is adequate. 3.3 The penalty imposed shall depend on the facts and circumstances of the case and shall be commensurate with the degree and severity of the breach. Laws and regulations The Notice of the State Council on Further Implementing the Law of the P.R.C. on Administrative Penalty (Notice No. 26 [2021]) clearly requires all regions and departments to comprehensively implement the benchmark system of administrative discretion, standardize the discretion of administrative penalty, ensure that the penalty imposed is commensurate with the breach and prevent the imposition of penalty from being overly Trade Facilitation Annual Report of China (2023 Edition) 80 2023 中国贸易便利化年度报告 light or overly severe. (Link 6.24) In August 2022, the General Office of the State Council issued the Opinions on Further Standardizing the Formulation and Management of Benchmarks of Administrative Discretion (Notice No. 27 [2022]), which requires that by the end of 2023, the benchmark system of administrative discretion should be generally established, basically realizing the institutionalization of administrative discretion standards, the standardization of behavior, and the management in a more scientific manner, and ensure that administrative organs have detailed and quantitative law enforcement standards in the specific administrative law enforcement process; that the boundary of administrative discretion is clear; that the acts of administrative penalty, administrative licensing, administrative expropriation, administrative confirmation, administrative supply, administrative coercion, administrative inspection are effectively standardized; and that the quality and efficiency of administrative law enforcement are significantly improved, and public satisfaction is significantly improved. (Link 6.25) Article 62 of the Provisions of the P.R.C. Customs on the Procedures for Handing Administrative Penalty Cases stipulates that the customs may formulate the benchmarks of administrative discretionary penalty in accordance with the law and regulate the exercise of administrative penalty discretionary powers. The benchmarks of administrative discretionary penalty should be announced to the public. Implementation China Customs has not yet announced the benchmarks for administrative discretionary penalties. General Comment The regulations are clear. The implementation is adequate in that the penalties imposed are based on facts and circumstances and commensurate with the degree of severity of the violation. The publication of the benchmarks for administrative discretionary penalties has not yet been implemented. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 81 Recommendations It is suggested that the benchmarks for administrative discretionary penalties should be published as soon as possible to enhance the transparency of law enforcement. 3.4 Each Member shall ensure that it maintains measures to avoid: (a) conflicts of interest in the assessment and collection of penalties and duties; and (b) creating an incentive for the assessment or collection of a penalty that is inconsistent with paragraph 3.3. Laws and Regulations It's stipulated in Article 63 of Regulations of the P.R.C. Customs on the Implementation of Administrative Penalty that smuggled goods or articles, the illegal gains, means of transport and equipment specially made for smuggling, which the People’s Court makes a judgement to confiscate or which the customs decides to confiscate or seize, shall all be disposed of by the customs in accordance with the law, and the income thus obtained and the fine imposed by the customs shall all be turned over to the State Treasury. General Comment The regulations are clear and the implementation is adequate. 3.5 Each Member shall ensure that when a penalty is imposed for a breach of customs laws, regulations, or procedural requirements, an explanation in writing is provided to the person(s) upon whom the penalty is imposed specifying the nature of the breach and the applicable law, regulation or procedure under which the amount or range of penalty for the breach has been prescribed. Laws and Regulations The Regulation of the P.R.C. Customs on the Implementation of Trade Facilitation Annual Report of China (2023 Edition) 82 2023 中国贸易便利化年度报告 Administrative Penalty and the Provisions of the P.R.C. Customs on the Procedures for Handling Administrative Penalty Cases clearly stipulate the penalty procedures. General Comment The system is sound, and the implementation is adequate. 3.6 When a person voluntarily discloses to a Member's customs administration the circumstances of a breach of a customs law, regulation, or procedural requirement prior to the discovery of the breach by the customs administration, the Member is encouraged to, where appropriate, consider this fact as a potential mitigating factor when establishing a penalty for that person. Laws and Regulations It is stipulated in Article 26 of the Regulations of the P.R.C. on Customs Audit that where enterprises directly related to the importation and exportation of goods voluntarily report to the customs their violations of customs supervision and control regulations and accept the corresponding customs decisions, they shall be subject to lenient treatment or reduced administrative penalties. (Link 6.26) Chapter 4 of the Rules on the Implementation of the Regulations of the P.R.C. on Customs Audit provides for the system of voluntary disclosure. (Link 6.27) In September 2021, Decree No. 251 of the GACC promulgated the Rules of the P.R.C. Customs on the Credit Management of the Registered and Recorded Enterprises, which came into effect on November 1, 2021. Article 37 stipulates that where the enterprise's voluntary disclosure of an act was subject to a treatment of no more than a warning by the Customs or a fine below a specified amount by the GACC, such act shall not be taken into account as record for customs certification of the credit status of the enterprise. (Link 6.28) According to Announcement No. 54 [2022] of the GACC Announcement on Voluntary Disclosure of Violations Related to Duties and Taxes, where Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 83 import and export enterprises voluntarily disclose violations related to duties and taxes before being found by customs and have corrected the violations in a timely manner in accordance with the requirements of the customs, the specific circumstances are clearly stipulated for such corresponding treatment as waiver of administrative penalty and application for reduction or exemption of charges on deferred payment. It is also stipulated that where the import and export enterprise voluntarily discloses an act that is subject to a treatment of no more than a warning or an administrative penalty of less than 1 million yuan imposed by the customs, such act shall not be taken into account as record for customs certification of the credit status of the enterprise. In the case of an advanced certification enterprise that voluntarily discloses a violation related to duties and taxes, the customs does not suspend the corresponding management measures applicable to such enterprise during the investigation period. (Link 6.29) General Comment The Customs has established a voluntary disclosure system and clearly announced the circumstances where waiver of penalty will be granted for voluntary disclosure of violations related to payment of duties and taxes, although this has not yet achieved significant results. Announcement No.54 of 2022 of the GACC is valid from July 1, 2022 to December 31, 2023, making it difficult for the parties concerned to have reasonable expectations for the continuity and stability of the policy. Recommendations 1. Improve and implement relevant specific systems for voluntary disclosure as early as possible to enhance the predictability of the consequences of voluntary disclosure. 2. Improve the continuity and stability of the policy of not imposing administrative penalty and exempting charges for deferred payment for voluntary disclosure of violations related to duties and taxes, and further expand the coverage of the policy of such treatment as not imposing penalty for voluntary disclosure. Trade Facilitation Annual Report of China (2023 Edition) 84 2023 中国贸易便利化年度报告 3. Promptly publish data and cases regarding voluntary disclosure to promote voluntary disclosure by the parties concerned. 3.7 The provisions of this paragraph shall apply to the penalties on traffic in transit referred to in paragraph 3.1. Implementation The Regulations of the P.R.C. Customs on the Implementation of Administrative Penalty also apply to transit goods. General Comment The implementation is adequate. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 85 ARTICLE 7: RELEASE AND CLEARANCE OF GOODS Highlights and shortcomings------------------------------------------------------------ 1. The rate of import and export declaration in advance to China Customs is only reported sporadically, and no systematic public disclosure mechanism has yet been formed. 2. China International Trade Single Window now covers 38 of the 41 types of regulatory documents that need to be verified in the import and export process, making significant progress. However, customs fines still cannot be paid through the single window. 3. The guarantee mode of "one guarantee for multiple purposes" simplifies the guarantee handling process and helps improve the efficiency of customs clearance. However, how to implement the guarantee exemption policy for Advanced Certified Enterprises needs to be further clarified. 4. The method of collecting data relating to customs clearance time is not transparent. How to eliminate irrelevant time and how to calculate gross time and net time need to be clarified. The evaluation indicators of port clearance efficiency also need to distinguish different modes of transport and supervision, so as to increase the comparability of statistical results. The overall customs clearance time of each province has not been announced regularly. 5. The facilitation measures for Advanced Certified Enterprises continue to increase, but some are not fully implemented in actual operation, and the overall level of satisfaction of Advanced Certified Enterprises is not high enough. 6. The new Criteria for Customs Authorized Economic Operators was published, which increased policy transparency. However, in recent years, customs certification criteria have changed frequently, bringing difficulties for enterprises to adapt. 7. Since the breakout of the COVID-19 pandemic, the problems of time- Trade Facilitation Annual Report of China (2023 Edition) 86 2023 中国贸易便利化年度报告 consuming customs clearance process and high cost associated with imported cold-chain food have become increasingly prominent. The pandemic prevention policies at local level have increased and changed frequently, and the business community has complained that it is difficult to adapt. --------------------------------------------------------------------------------------------------------------------- 1 Pre-arrival Processing 1.1 Each Member shall adopt or maintain procedures allowing for the submission of import documentation and other required information, including manifests, in order to begin processing prior to the arrival of goods with a view to expediting the release of goods upon arrival. Laws and Regulations China Customs enforced Decree No. 172 of the GACC Rules of the P.R.C. Customs on the Administration of Manifests of Inbound and Outbound Means of Transport on 1 January, 2009. Article 9 provides that the party responsible for the transmission of the manifest shall transmit to customs other data of the original manifest before the goods or articles arrive at the port of destination. Only after customs has received and accepted the transmitted main data of the original manifest may consignees and entrusted customs brokers make declaration to customs regarding the goods or articles. (Link 7.1) On December 20, 2017, the GACC issued Decree No. 235 on the Promulgation of the Decision of the GACC on the Amendment to Certain Regulations. Article 20 makes the following amendment to Decree No. 172 of GACC: iv. Amend Article 18 as follows: “Customs may carry out inspection and release formalities for diverted goods or articles under port congestion diversion upon the submission of the arrival report.” This article eliminates the requirement that formalities for inspection and release of imported or grouped goods and articles should be carried out only after the tally report is submitted. (Link 7.2) On January 31, 2018, the Department of Supervision and Control of the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 87 GACC issued Notice No. 45 [2018] Notice on Clarifying Amendments to the Rules for the Release of Customs Declaration Form of Imported Goods in which the “normal tally” sign for processing the original manifest is adjusted to the “confirmed report” sign in the release of customs declaration form of imported goods. (Link 7.3) On 22 October 2014, the GACC released Announcement No. 74 on Clarifying the Administrative Requirements for Advance Declaration of Imported and Exported Goods. Article 1 provides that the consignor or consignee or the entrusted customs broker who declares in advance shall first obtain data of the bill of lading or the manifest. Advance declaration of imported goods shall be filed to customs after the departure of the inbound means of transport carrying the goods in question and prior to the their arrival at the premise of customs control; advance declaration of exported goods shall be filed to customs within three days prior to the arrival of the goods in question at the premise of customs control. (Link 7.4) Some local customs offices also began to issue specific details on the operation of advance declaration within their jurisdiction on the basis of Announcement No. 74 of the GACC, for example, Shanghai Customs and Changsha Customs, although they are mainly implemented in the field of export. (Links 7.5 and 7.6) On August 9, 2018, Xiamen Customs issued an article entitled Practical Tips：Matters Needing Attention in Advance Declaration of Imported Goods through its WeChat public account. For the first time, the key points and precautions in procedures for advance declaration of goods imported by sea was clearly explained. (Link 7.7) On August 23, 2018, Shanghai Customs published an article entitled Attention! Mode of Advance Declaration of Imported Goods through its WeChat public account, which clearly elaborates on the advance declaration of imported goods in detail. (Link 7.8) On August 31, 2018, Shanghai Port Office issued the Notice on Comprehensively Promoting the Acceleration of Goods Declaration and Reduction of Overall Clearance Time of Imported Goods at Shanghai Port (Notice No. 50 [2018]), proposing “comprehensively promoting ‘advance Trade Facilitation Annual Report of China (2023 Edition) 88 2023 中国贸易便利化年度报告 declaration’ of imported goods to cover all sea and air cargo (including diverted cargo), all credit enterprises and all types of customs clearance”. (Link 7.9) In the first half of 2019, more and more local customs offices issued notifications to implement the "declaration in advance, inspection and release upon arrival" mode for exported goods, and the scope of implementation of advance declaration of maritime exported goods has been expanding, involving customs in Xiamen, Tianjin, Shanghai, Ningbo, Huangpu and Shijiazhuang. (Link 7.10-7.13) On March 20, 2019, the GACC issued Letter (2019) No. 107 Notice on Further Defining the Work Related to the "Voluntary Disclosure" System and Fault Tolerance Mechanism to further clarify that “no customs declaration errors shall be recorded when the import date is modified under 'advance declaration', or when the change of the means of transport of the goods is caused by loading and stowage.” Where import and export enterprises apply the "advance declaration" mode and voluntarily report in writing their violations of customs supervision and control regulations and accept the corresponding customs decisions, they shall be subject to lenient treatment or reduced penalty or exempted from penalty in accordance with the law. Since then, all the regional customs offices directly under the GACC have publicly announced this Notice to enterprises. For example, Shanghai Customs issued Announcement No. 4 of 2019 on the Review of Records of Customs Declaration Errors. (Link 7.14) In April 2019, the GACC made proposals to improve the advance declaration system in the 2020 Customs Framework Plan for Comprehensive Deepening of Business Reform: to strengthen coordination with relevant port departments and operating bodies, promote direct pick-up upon unloading (shipside pick-up) of imported goods, improve the management of the advance declaration of exports, and realize direct loading upon arrival of exports at eligible ports. From January 1, 2020, the "two-step declaration" model has been fully promoted throughout China, which creates further favourable conditions for the advance declaration of imported goods; the first-step declaration Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 89 requires only the declaration of the summary information of the 9+2+N items, which allows the importer to make an advance summary declaration without being able to obtain sufficient declaration information. Implementation The system is well-established and fully implemented. At present, the mode of "advance declaration" has become the norm adopted by import and export enterprises. In case the relevant information is subsequently modified in an advance customs declaration form, no customs declaration errors will be recorded, thus eliminating the concerns of the enterprises. However, in the actual implementation by local customs, the rate of advance declarations of imports and exports has become one of the customs KPI assessment indicators. In order to increase the rate of advance declarations, some local customs offices reject the declarations that fail to be made in advance by enterprises due to factors out of their control and forbid such declarations to be made locally and even require the goods concerned to be returned. These measures increase the cost of enterprises and go against the original intention of implementing the "advance declaration" policy. "Advance declaration" should be an option for the enterprises’ independent choice based on their own conditions and the conditions of the goods, and should not be made mandatory by the customs on the enterprises in order to fulfil its performance indicators. In this regard, it is suggested that the GACC give clear instructions to prevent local customs offices from actually increasing the cost of import and export enterprises and complicating customs clearance procedures in pursuing the increase of the advance declaration rate. Furthermore, Article 6 of Announcement No. 74 provides that “imported goods under advance declaration should be subject to the tariff and exchange rate applicable on the date of the declaration for entry of the means of transport carrying the the goods”. Accordingly, enterprises may have to face the tariff and exchange rate changes at the time of the declaration for entry of the means of transport and go through complex operations of duty and tax refund or recovery as per the actual situation. Regarding direct pick-up upon unloading (shipside pick-up) of imports and Trade Facilitation Annual Report of China (2023 Edition) 90 2023 中国贸易便利化年度报告 direct loading upon arrival of exports, local customs offices have repeatedly reported on them since March 2020 (Link 7.15-7.19). The WeChat public account "Pingshuoguanshi" has also investigated them in detail. (Link 7.20) The rate of import and export declaration in advance of China Customs is only reported sporadically, and no institutional public disclosure mechanism has yet been formed. For example, in the letter of Nanning Customs on May 10, 2022 on Comments on the Handling of Proposal No. 20220099 of the Fifth Session of the Twelfth CPPCC of the Guangxi Zhuang Autonomous Region, it was mentioned that "(at Beibu Gulf Port in 2021) the annual advance declaration rate of imports and exports reached 84.86% and 68.04% respectively." (Link 7.21) For another example, on February 8, 2022, Nanchang Customs mentioned in its 2021 Work Summary (abstract) that both the "two-step declaration" rate and the "advance declaration" rate of imports are ranked top 1 in China. (Link 7.22) Recommendations 1. The rate of advance declaration of imports and exports cannot simply be used as a performance indicator for customs KPI assessment. The effect of the advance declaration should be assessed on the basis of the actual customs clearance experience of the majority of import and export enterprises as the most important criterion. 2. Direct pick-up upon unloading (sideship pick-up) of imports and direct loading upon arrival of export are highly idealized operation modes, which are difficult to implement and unsuitable for promotion on a large scale; compared to these modes, a more practical optimization measure is to separately handle the flow of goods requiring inspection and those not requiring inspection at import and export ports . 3. It is suggested to add information query functions such as the logs of the process of release and customs clearance of the goods, time nodes, worker nodes, and the customs contact information at each point in the China International Trade Single Window. 1.2 Each Member shall, as appropriate, provide for advance lodging of documents in Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 91 electronic format for pre-arrival processing of such documents. Implementation China Customs has put in place a comprehensive automatic customs clearance system. Manifests and declaration documents for imported and exported goods may all be submitted in electronic format. Since January 1, 2019, the operation of amending the manifests and related electronic data has also become paperless. In 2018, China Customs also promoted the computerization of some documents after the integration of inspection and quarantine into the GACC. (Link 7.23) On October 9, 2018, the Ministry of Commerce and the GACC jointly issued Announcement No. 82 of 2018 on the Application for Import License of Goods and Paperless Customs Clearance Operation. (Link 7.24) On October 29 and 30, 2018, the GACC issued 9 consecutive Announcements (Announcement Nos. 145-153 of 2018) to realize online verification of 21 kinds of networked documents. (Link 7.25) On November 5, 2018, People’s Daily Online (www.people.com.cn) reported that the online verification of import and export regulatory documents would achieve full coverage as of November 1. (Link 7.26) On December 4, 2018, the GACC promulgated Announcement No. 180 of 2018 on the Full Launching of Paperless Operation of Amending Manifest and Related Electronic Data. (Link 7.27) On December 10, 2018, the GACC issued Announcement No. 193 of 2018 on the Full Implementation of Paperless Customs Transit Operations. (Link 7.28) On March 25, 2019, the GACC and the National Medical Products Administration (NMPA) jointly issued Announcement No. 56 of 2019 on the Expansion of Online Verification of Three Regulatory Documents, including Notice of Customs Clearance for Imported Drugs. (Link 7.29) On December 10, 2021, the National Office of Port Administration announced that from December 9, 2021, except for special circumstances, all 38 regulatory documents involved in the import and export process can Trade Facilitation Annual Report of China (2023 Edition) 92 2023 中国贸易便利化年度报告 be accepted through the International Trade Single Window. (Link 7.30) By the end of 2021, there are 41 types of import and export regulatory documents that need to be verified. Except for three types of documents, namely, the approval form for audio-visual products (copyright for introduction), the military products export license, and the certificate issued by foreign official institutions for imported products, which have not been networked, the remaining 38 types of regulatory documents can be applied for and processed online through the Single Window, and online verification has been achieved. (Link 7.31) General Comment The implementation is adequate. 2 Electronic Payment Each Member shall, to the extent practicable, adopt or maintain procedures allowing the option of electronic payment for duties, taxes, fees, and charges collected by customs incurred upon importation and exportation. Laws and Regulations In March 2011, the GACC released Announcement No. 17 on the Launching of Electronic Payment Operations for Customs Duties and Taxes, specifying that a third-party payment system will undertake the payment operation for customs duties and taxes at the enterprise end. (Link 7.32) On January 14, 2014, the GACC issued Announcement No. 6 of 2014 on Recordation for Electronic Payment of Tonnage Dues for Inbound and Outbound International Shipping Agents, making it clear that tonnage dues may be paid electronically (e-port). (Link 7.33) On September 19, 2017, the GACC issued Announcement No. 44 which simplifies the electronic payment process of customs duties and taxes, adjusts the steps for payment deduction, eliminates the operation of triggering the payment deduction by customs' on-the-spot printing of the Memo for Duty Payment, which is changed to automatic sending of the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 93 payment deduction notice via the customs business system following the successful payment reduction. The system will then automatically release those declarations that meet the conditions for release. Thereby it further improves the customs clearance efficiency and reduces the clearance cost of enterprises. (Link 7.34) On January 16, 2018, the GACC promulgated Announcement No. 10 on the Pilot Reform of the Printing of Customs Payment Memo, deciding to carry out Pilot Reform of the Printing of Customs Payment Memo in Shanghai Customs and Nanjing Customs from January 19, 2018. Enterprises can use the “Internet + Customs” Integrated Online Service Platform (http://online. customs.gov.cn) to print the Customs Payment Memo. (Link 7.35). On June 27, 2018, the GACC issued Announcement No. 74 on Promoting the New Generation of Customs Electronic Payment System for Duties, Taxes, Fees and Charges, deciding to promote the new generation of online payment system for customs duties, taxes fees and charges nationwide from July 1, 2018. (Link 7.36) On July 24, 2018, the GACC, the Ministry of Finance, State Administration of Taxation and the National Archives Administration jointly issued Announcement No. 100 of 2018 on the Pilot Reform of the Printing of Customs Payment Memo, deciding to expand the scope of the pilot reform of the printing of the Customs Payment Memo from August 31, 2018. Enterprises can download the electronic Customs Payment Memo through functions under “I want to search” on the “Internet + Customs” integrated online service platform. (Link 7.37) On September 14, 2018, the GACC issued Announcement No. 117 of 2018 on the Discontinuation of the Original Customs Electronic Payment System for Duties, Taxes, Fees and Charges, deciding to discontinue the operation of the original electronic payment system as of October 1, 2018. (Link 7.38) On September 29, 2018, the GACC issued Announcement No. 122 on Expanding the Scope of Application of the New Generation of Customs Electronic Payment System for Duties, Tax, Fees and Charges, deciding to extend the types of payment supported by the new generation of customs electronic payment system for duties, taxes, fees and charges to tonnage Trade Facilitation Annual Report of China (2023 Edition) 94 2023 中国贸易便利化年度报告 dues, guarantee for duties and taxes, and fees on delayed declaration from October 1, 2018. (Link 7.39) On November 16, 2018, the GACC issued Announcement No. 169 on the Comprehensive Promotion of the Reform of the Printing of the Customs Payment Memo. All import and export enterprises having paid the duties and taxes online can download the Customs Payment Memo directly through the "Internet + Customs" or the standard version of the International Trade Single Window . (Link 7.40) On June 27, 2019, Liaoning E-port issued the Operational Guide for Customs Declaration Enterprises to Print Electronic Memo for Duty Payment on Others’ Behalf, allowing consignees and consignors to use their legal person cards to authorize the customs declaration enterprises to print the fixed-layout Memo for Duty Payment. (Link 7.41) On January 17, 2020, the GACC issued the Announcement No. 10 of 2020 on Electronicization of Bills for Payment of Charges for Delayed Declaration. From the same day onwards, the customs would use the Uniform Bill for Central Non-tax Revenue when collecting the charges for delayed declaration of imported goods from the consignees of imported goods, to be printed by the consignee of imported goods through the standard version of the International Trade Single Window and "Internet + Customs". (Link 7.42) On June 15, 2021, the GACC issued Order No. 250 on the Publication of the Rules of the P.R.C. Customs on the Procedures for Handing Administrative Penalty Cases. Article 107 stipulates that if the customs makes a decision on fines, the parties concerned shall pay the fines at the designated bank or through the electronic payment system within 15 days from the date of receipt of the administrative penalty decision. (Link 7.43) However, in practice customs fines cannot be paid through the single-window electronic payment system yet. On July 15, 2021, the GACC issued Announcement No. 61 on Clarifying the Time Limit for Paying Duties and Taxes on Imported and Exported Goods, further clarifying that the customs shall issue the notice of duty and tax payment and send it to the taxpayers through the Single Window Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 95 and "Internet + Customs" platforms. It also clarifies the time limit under different duty and tax payment modes. (Link 7.44) Implementation The types of duties, taxes, fees and charges that can be paid using the online payment system realized by customs include: import and export duties, anti- dumping duties, countervailing duties, taxes collected on imports on behalf of other agencies, fund for disposing electric and electronic waste, interest on deferred payment, charge on deferred payment, tonnage dues, guarantees for duties and taxes, and charge on delayed declaration. According to preliminary estimations, electronically paid customs duties and taxes already account for more than 99% against the total amount of duty and tax payment. (Links 7.45) Since July 1, 2018, China Customs has promoted a new generation of electronic payment system for customs duties, taxes, fees and charges throughout the country. The system realizes the electronic flow of information and electronic transfer of the payment of customs duties, taxes, fees and charges among customs, state treasury and commercial banks through TIPS, thus improving the efficiency of electronic payment by enterprises. (Link 7.36) Since November 19, 2018, China Customs has comprehensively promoted the reform of printing by enterprises the Memo for Customs Payment, which has become paperless. (Links 7.40) At present, the penalties and fines imposed by regional customs offices cannot be paid through the Single Window electronic payment system yet. 3 Separation of Release from Final Determination of Customs Duties, Taxes, Fees and Charges General Comment Fully implemented. With the implementation of integrated customs clearance across the country since July 1, 2017, "one declaration and step- by-step processing" has been implemented and the vast majority of the operations are in compliance with customs requirements. Imported and Trade Facilitation Annual Report of China (2023 Edition) 96 2023 中国贸易便利化年度报告 exported goods can be automatically released upon the timely duty and tax payment or full guarantee; those goods that are withheld by the system due to issues relating to the collection of customs duties and taxes can be picked up in advance upon sufficient guarantee, thereby fully realizing the separation of release of goods from final determination of customs duties, taxes, fees and charges. In late August 2019, China Customs launched the pilot "two-step declaration" customs clearance mode for imported goods in 10 regional customs offices under the GACC. After filing a summary declaration, the enterprise can pick up the goods with the consent of the customs, and then complete the declaration within the specified time. The purpose of this measure is to further realize the step-by-step and dynamic management of customs declaration. (Link 7.46) The GACC has decided to comprehensively promote the "two-step declaration" mode for imported goods. All domestic consignees and consignors in the general credit rating category or above may carry out the "two-step declaration" for goods actually entering the country. (Link 7.47) 3.1 Each Member shall adopt or maintain procedures allowing the release of goods prior to the final determination of customs duties, taxes, fees, and charges, if such a determination is not done prior to, or upon arrival, or as rapidly as possible after arrival and provided that all other regulatory requirements have been met. Implementation Goods may be released prior to the determination and collection of duties and taxes upon provision of guarantees. Article 4 of the Regulations of the P.R.C. on Guarantees for Customs Affairs stipulates that under any of the following circumstances, the party concerned may apply to the customs for the provision of a guarantee prior to completing the customs formalities and request the advance release of the goods: (1) the classification , customs value and origin of the imported and exported goods are yet to be determined;（2）valid declaration documentation is yet to be provided;（3） the duties and taxes have not been paid within the time limit for payment; Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 97 （4）the fee for delayed declaration is yet to be paid; or （5）other customs formalities are yet to be completed. (Link 7.48). The Rules of the P.R.C. Customs for the Administration of the Credit of Registered and Recorded Enterprises (Order 251 of the GACC), which took effect on November 1, 2021, provides that advanced certification enterprises can apply to the customs for exemption of guarantee. (Link 7.49) In August 2018, the Duty Collection Department of the GACC sent an urgent letter to the Property Insurance Supervision Department of the China Banking Insurance Regulatory Commission to seek the opinions on the “pilot reform of the tariff guarantee insurance”. The GACC requested that a trial run be carried out at 10 regional customs offices directly under the GACC through 3 insurance companies for two months from September 1 to October 31. The pilot program of China’s “BOND” policy began to be officially implemented and China customs began to use market-oriented, commercial means to provide guarantees for customs revenue, improving facilitation and efficiency while greatly reducing the capital occupation cost of enterprises. (Link 7.50) On October 30, 2018, the GACC and China Banking and Insurance Regulatory Commission jointly issued Announcement No. 155 of 2018 on the Pilot of the Customs Clearance Operation of Customs Guarantee Insurance, launching nationwide reform of Customs Guarantee Insurancet as of November 1. (Link 7.51) On December 26, 2018, the GACC issued Announcement No. 215 of 2018 on the Application of Customs Guarantee Insurance to Aggregate Taxation and decided that enterprises may pay duties and taxes in an aggregate manner on the basis of the Customs Guarantee Insurance Policy from January 1, 2019. (Link 7.52) In June 2019, Dalian Customs completed the recordation for the first Advanced Certified Enterprise exempted from guarantee, marking the actual implementation of the policy of " exemption from guarantee for Advanced Certified Enterprises" at local customs level. (Link 7.53). In February 2019, Beijing Customs issued Announcement No. 5, exempting 23 Advanced Certified Enterprises from guarantees on a trial basis. Trade Facilitation Annual Report of China (2023 Edition) 98 2023 中国贸易便利化年度报告 The scope of the guarantee exemption includes: temporary admission of imported and exported goods, goods imported for repair , and goods pending duty reduction or exemption procedures. (Link 7.54) In February 2020, Beijing Customs issued Announcement No. 7 to continue the pilot application for exemption of guarantee for 70 Advanced Certified Enterprises. The scope of application covers: temporary admission of imported and exported goods, goods imported for repair, goods pending duty reduction and exemption procedures, leased imported goods, and guarantee of the difference in tax revenue for imported goods subject to formula pricing. (Link 7.55) In January 2020, Guangzhou Customs issued Announcement No. 3 of 2020 on the Exemption of Advanced Certified Enterprises from Guarantees in the "Two-step Declaration" Mode. Upon customs approval of the applications made by the production-type Advanced Certified Enterprises within its customs district, they will be exempted from guarantees in the "two-step declaration" mode. (Link 7.56) In February 2020, Shenzhen Customs issued 20 Measures to Help Enterprises Prevent and Control the Pandemic and Resume Work and Production, expanding the scope of application of exemption of guarantees for production-type Advanced Certified Enterprises within its customs district to cover guarantees during such clearance processes in the “two- step declaration” mode as duty payment, examination of declaration forms and documents and duty collection elements. Upon the approval of the applications made by production-type Advanced Certified Enterprises within its customs district, they will be exempted from tax guarantees. (Link 7.57) In June 2020, Shenzhen Customs issued a notice solidifying the above policy for permanent implementation. (Link 7.58) On March 4, 2021, the GACC released an article titled "Major benefits are coming: List of Administrative Measures for Customs Certified Enterprises" on its official account "China Customs Credit Management" (see link 7.59), introducing 22 certified enterprise management measures in five categories to be implemented nationwide, namely, priority handling, reducing control frequency, reducing customs clearance costs, shortening Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 99 processing time, and optimizing services. Among them, paragraph 12 of Point 3, "Measures to Reduce Customs Clearance Costs", mentions that under any of the following circumstances, an Advanced Certified Enterprise may apply to the customs for exemption of guarantees: 1. guarantees involving duty payment for imported and exported goods under the "two- step declaration" model; 2. guarantees involving specific customs operations such as temporary admission of imported and exported goods; 3. guarantees involving imported and exported goods under processing trade. For the first time, these provisions clarified the circumstances under which exemption of guarantee for Advanced Certified Enterprise is to be implemented nationwide. However, since this article is not an official Announcement by the GACC, its actual implementation among different customs offices varies. On August 24, 2021, Wuhan Customs issued an notice to abolish the "Wuhan Customs Notice on Pilot of Exemption of Duty and Tax Guarantees for Advanced Certified Enterprises" that had been issued on June 25, 2021, stating that "implementation will be pending public announcement by the GACC." (The notice was deleted on August 25th shortly after it was released) On November 24, 2021, the GACC issued Announcement No. 100 of 2021 on Deepening the Reform of Customs Duty and Tax Guarantee, deciding to implement from December 1, 2021 the reform of duty and tax guarantee with the enterprise as the unit, so that one single guarantee can be universally used by the enterprise for multiple duty and tax guarantee purposes in customs offices across the country. (Link 7.60) This indicated that the GACC has abolished the pilot policy of duty and tax exemption guarantee for Advanced Certified Enterprises. Instead, it is changed into a unified tax guarantee for the consignee and consignor of imported and exported goods other than discredited enterprises, each being treated as a unit, which can simultaneously provide guarantees for nationwide aggregate taxation, duty payment time limit, essential duty collection elements, temporary admission of imported and exported goods and articles, goods imported for repair and goods exported for processing, and imported leased goods. However, in Article 30 (5) of Decree 251 Rules of the P.R.C. Trade Facilitation Annual Report of China (2023 Edition) 100 2023 中国贸易便利化年度报告 Customs for the Administration of the Credit of Registered and Recorded Enterprises, the Customs has specified the simplified administrative measure for Advanced Certified Enterprises that they may apply for exemption from the provision of guarantee (Link 7.60). If the earlier guarantee-free pilot program for Advanced Certified Enterprises is abolished according to Announcement No. 100 of the GACC of 2021, it has to be said that it is a policy retrogression for Advanced Certified Enterprises. General Comment This Article is implemented and gradual improvement has been witnessed. In particular, the implementation of the Announcement of the GACC on Deepening the Reform of Customs Duty and Tax Guarantee (No. 100 of 2021), including the guarantee mode of "one guarantee for multiple purposes", has simplified the guarantee handling process, helped improve the efficiency of customs clearance, and marked the maturity of China customs guarantee system. However, how to implement the guarantee exemption policy for Advanced Certified Enterprises needs to be further clarified by the customs. Recommendations 1. At present, the two policies, "Customs Guarantee Insurance" and "Aggregate Taxation", are only applicable to consignees and consignors of imported and exported goods and not to customs declaration enterprises. Considerations for such policies from the perspective of the customs are as follows: in accordance with Article 54 of the Customs Law, the consignee of imported goods, the consignor of exported goods and the owner of imported and exported articles are customs duty taxpayers. A customs declaration enterprise is mandated by the consignee of the imported goods and the consignor of the exported goods to go through customs declaration and duty payment formalities. Although they pay customs duties and taxes to the customs, the legal consequences of the act of agency of a customs broker is ultimately borne by the consignee of the imported goods and the consignor of exported goods. Therefore, a customs broker is not the taxpayer, but an Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 101 agent of the taxpayer. The fundamental purpose of introducing these two policies is to serve the SMEs, improve trade facilitation and reduce costs of customs clearance. In the process of customs clearance, SMEs often do not have a well- established internal department for import and export matters, some of them are not even registered or recorded with the customs. They are only reflected as “consumers” in the customs declaration. They cannot and do not have the capacity to apply for "tariff guarantee insurance" or other forms of guarantee to banks or insurance institutions. Therefore, they need to rely on professional customs declaration enterprises to handle complicated customs clearance formalities and advance funds for duties and taxes on their behalf. Customs declaration enterprises often have limited funds, so it is impossible for them to use large liquidity funds or bank guarantees to advance payment of duties and taxes for SMEs. If customs declaration enterprises can be granted the functions of "tariff guarantee insurance" and "aggregate taxation", their ability to pay customs duties on commission can be greatly improved, so as to better serve the SMEs. Customs and insurance institutions do not need to identify the qualifications and credit status of a large number of SMEs. Instead, they only need to manage specialized customs declaration enterprises. This will not only improve revenue protection, but also reduce risks. In fact, the former Eastern Pay Platform once granted customs declaration enterprises with the function of "guaranteed payment". It has been running well for many years, and there has rarely been shortfalls in state revenue collection. Using this as a benchmark, consideration should be given to extending the two preferential policies of "tariff guarantee insurance" and "aggregate taxation" regarding duty collection to cover customs declaration enterprises. 2. It is hoped that the GACC will issue formal announcements as soon as possible on the applicable circumstances and modes of operation for the exemption of duty and tax guarantees for Advanced Certified Enterprises, so that this policy will benefit more disciplined and compliant AEOs. Trade Facilitation Annual Report of China (2023 Edition) 102 2023 中国贸易便利化年度报告 3.2 As a condition for such release, a Member may require: (a) payment of customs duties, taxes, fees, and charges determined prior to or upon arrival of goods and a guarantee for any amount not yet determined in the form of a surety, a deposit, or another appropriate instrument provided for in its laws and regulations; or Laws and Regulations Article 4 of Decree No. 581 of the State Council Regulations of the P.R.C. on Guarantees for Customs Affairs provides that: Under any of the following circumstances, the person concerned may apply to customs for the provision of a guarantee prior to completion of customs formalities and request advance release of goods: (1) the classification, customs value and origin of the imported and exported goods are yet to be determined; (2) valid declaration documentation is yet to be provided; (3) the duties and taxes have not been paid within the time limit for payment; (4) the fee for delayed declaration is yet to be paid; or (5) other customs formalities are yet to be completed. (Link 7.48) Article 49 of Decree No. 213 of the GACC Rules of the P.R.C. Customs on the Determination of the Customs Value of Imported and Exported Goods, which entered into force in 2014, provides that: During the course of the determination by customs of the customs value of imported and exported goods, the taxpayer may withdraw the goods in advance upon providing a guarantee to customs in accordance with the law. (Link 7.61) At the institutional level, customs may, upon the provision of a guarantee, release the goods prior to the determination and payment of duties, taxes, fees and charges for the goods at issue. China Customs also issued guarantee-related operational guidelines in “Work Guidelines” under the "Internet + Customs", including application for release under duty and tax guarantee , application for the extension of duty and tax guarantee , application for the cancellation of duty and tax guarantee , duty and tax guarantee for goods subject to duty and tax relief Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 103 and exemption. (Link 7.62, 7.63, 7.64 and 7.65) Implementation In practice, there are certain differences in the implementation at various ports. There were some cases in which the goods conform to the provisions of the Regulations on Guarantee for Customs Affairs, but the customs office concerned did not agree to release the goods after the enterprise provided the duty and tax guarantee. There is certain gap between the degree of facilitation of guarantees and the expectation of the business community. (b) a guarantee in the form of a surety, a deposit, or another appropriate instrument provided for in its laws and regulations. Laws and Regulations Article 78 of Decree No. 124 of the GACC Rules of the P.R.C. Customs on the Administration of Duties and Taxes Levied on Import and Export Goods provides that: Except as otherwise provided, the time limit for duty and tax guarantee shall usually not be longer than six months. Under exceptional circumstances, an extension may be given upon the approval, as deemed appropriate, by the Director-General, or a person authorized by the Director- General, of the regional customs office directly under the GACC. Duty and Tax guarantee shall usually take the forms of a surety, or a letter of guarantee by banks or non-banking financial institutions, except as otherwise provided. (Link 7.66) General Comment This article has been fully implemented by China Customs. Since 2018, duty and tax guarantee insurance has been gradually promoted and used, creating a new form of customs guarantee. On November 24, 2021, the GACC issued Announcement No. 100 of 2021 on Deepening the Reform of Customs Tax Guarantee (Link 7.60), deciding to implement from December 1 2021 the reform of tax guarantee with each enterprise as the unit, so that one single guarantee can be universally used Trade Facilitation Annual Report of China (2023 Edition) 104 2023 中国贸易便利化年度报告 by the enterprise for multiple tax guarantee items in the customs offices across the country, allowing nationwide use of guarantees for aggregate taxation, tax payment time limit, essential duty collection elements, temporary admission of imported and exported goods and articles, goods imported for repair and exported for processing, and imported leased goods. On July 5, 2022, the GACC issued Announcement No. 56 of 2022 on Promoting the Guarantee of Financial Companies of Enterprise Groups (Link 7.67), which specifies this new form of guarantee through a letter of guarantee from financial companies of enterprise groups for their nationwide implementation, thus further reducing the cost of customs clearance for such enterprises. 3.3 Such guarantee shall not be greater than the amount the Member requires to ensure payment of customs duties, taxes, fees, and charges ultimately due for the goods covered by the guarantee. Laws and Regulations Article 14 of Regulations of the P.R.C. on Guarantee for Customs Affairs provides that: Guarantee provided by the party concerned shall be commensurate with his due legal obligations, and except for circumstances as provided for in Paragraph 2, Article 7 of the Regulations, the amount of guarantee shall be determined pursuant to the following criterion: The amount of the guarantee provided for advance release of goods shall not exceed the maximum amount of duties and taxes that may be owed. General Comment This provision has been adequately implemented by China Customs. 3.4 In cases where an offence requiring imposition of monetary penalties or fines has been detected, a guarantee may be required for the penalties and fines that may be imposed. Laws and Regulations Article 39 of Regulations of the P.R.C. Customs on the Implementation of Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 105 Administrative Penalty provides that: Where it is impossible or inconvenient to detain the goods, articles or means of transport suspected of being involved in a violation, the party concerned or the person responsible for the means of transport shall provide to the Customs a guarantee of equivalent value, and in case such guarantee fails to be provided, the Customs may detain other property of equivalent value of the party concerned. (Link 7.68) Article 50 of Provisions of the P.R.C. Customs on the Procedures for Handling Administrative Penalty Cases provides that: In case it is not possible or inconvenient to detain the goods, articles or means of transport suspected of being involved in a violation, when the party concerned or the person responsible for the means of transport provides the guarantee to the customs, the personnel handling the case shall make a voucher on receipt of the guarantee and serve it to the party concerned or the person responsible for the means of transport. The customs personnel handling the case, the party concerned and the person responsible for the means of transport or their agents shall affix their signatures or stamps on the voucher on receipt of the guarantee. (Link 7.69) General Comment The implementation is adequate. 3.5 The guarantee as set out in paragraphs 3.2 and 3.4 shall be discharged when it is no longer required. Laws and Regulations Article 20 of Regulations of the P.R.C. on Guarantee for Customs Affairs provides that: Under any of the following circumstances, the customs shall notify the party concerned in writing to complete procedures for the return of guaranteed assets and rights: (1) the party concerned has fulfilled relevant legal obligations; (2) the party concerned is no longer engaged in a particular customs business; (3) a balance exists of the guaranteed assets and rights after being deducted to pay the amount due by customs; Trade Facilitation Annual Report of China (2023 Edition) 106 2023 中国贸易便利化年度报告 (4) other circumstances where such return is warranted. Article 51 of the Provisions of the P.R.C. Customs on the Procedures for the Handling of Administrative Penalty Cases provides that: Where Customs discharges the guarantee in accordance with the law, the customs shall issue a notice on discharge of guarantee and serve it to the party concerned or the person in charge of the means of transport. General Comment The implementation is adequate. 3.6 Nothing in these provisions shall affect the right of a Member to examine, detain, seize or confiscate or deal with the goods in any manner not otherwise inconsistent with the Member's WTO rights and obligations. Laws and Regulations Article 18 of Regulations of the P.R.C. on Guarantee for Customs Affairs provides that: In cases where the guaranteed person fails to fulfill relevant legal obligations in a time-bound manner, the customs may deduct from the guaranteed assets and rights to pay for the amount due. In cases where the party provides guarantee in the form of letter of guarantee, the customs may directly require the guarantor who assumes joint liability to fulfill the guarantee obligations. Where the guarantor has fulfilled the guarantee responsibility, the guaranteed person is not thus freed of the obligation to complete relevant customs formalities. Customs shall process relevant customs formalities for the guaranteed person in a timely manner. General Comment The implementation is adequate. 4 Risk Management 4.1 Each Member shall, to the extent possible, adopt or maintain a risk management system Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 107 for customs control. Laws and Regulations In April 2004, China Customs officially initiated the implementation of Strategic Plan on the Second Step of Development of the Modern Customs System 2004-2010, which puts the establishment and improvement of risk management mechanisms at its core, and aims to build smart customs with "sharp ears and clear eyes". Reforms and developments at various fronts continue to secure new achievements. (Link 7.70) Decree No. 670 of the State Council revised Article 9 of Regulations of the P.R.C. on Customs Audit as "customs shall determine the focus of customs audits as per customs regulatory requirements, taking into account the credit and risks in connection with import and export activities of the enterprises and entities directly involved with imported and exported goods as well as the specific circumstances of the imported and exported goods." (Link 7.71) In Announcement No. 25 of the GACC on Further Promoting National Customs Clearance Integration Reform released on June 28, 2017, it’s mentioned that the National Customs Risk Prevention and Control Center and Tax Collection Administration Center shall be launched (The "two Centers" have been later renamed the Risk Control Bureau and the Tax Administration Bureau respectively). China Customs also conducts risk management through the three Risk Prevention and Control Centers (later renamed Branch Bureaus) set up in Shanghai, Qingdao and Huangpu and three Tax Collection and Administration Centers (later renamed Branch Bureaus) in Shanghai, Guangzhou and Beijing-Tianjin. (Link 7.72) Following the integration of the inspection and quarantine service into the GACC in 2018, in the "Three Definitions" plan (plan defining the functions, institutions and size of staff) published by the GACC in August, a new Department of Risk Management was established. Its responsibilities are defined as follows: formulating and implementing the customs risk management system, undertaking the organization of customs risk monitoring, establishing risk assessment indicator system, early warning and tracking system for risk monitoring, risk management prevention and control Trade Facilitation Annual Report of China (2023 Edition) 108 2023 中国贸易便利化年度报告 mechanism; coordinating the work on port-related intelligence gathering, risk assessment and intervention, studying and putting forward the overall plan, system and scheme of customs application of big data and organizing their implementation, regularly issuing reports on port operation safety, commanding and coordinating the handling of major business risks and safety risks. The Department of Risk Management consists of the General Office, the Big Data Management Division, the Early Warning and Assessment Division, Risk Management Division I, Risk Management Division II and the Port Risk Control Division. The original Risk Prevention and Control Center has been upgraded to the Risk Prevention and Control Bureau, forming a "1+3+42" risk prevention and control system under the unified management of the Department of Risk Management of the GACC, in which the two-level risk management institutions focus on different tasks with complementarity. In April 2019, the GACC proposed the establishment of a “synergistic and optimized risk management system” in the 2020 Framework Plan for Comprehensively Deepening Customs Business Reform, which specifically means that the customs controls the overall coverage of risk prevention and control through random inspections, locks on risk targets through accurate targeting, builds an integrated risk prevention and control mechanism based on synergistic and complementary random checks and accurate targeting, and identifies risk targets swiftly and accurately based on scientific sampling and expert assessment, taking into account of countries, routes, ports and relevant special policy needs. Implementation The customs implements integrated identification and classification of risks relating to secured access and revenue collection, and takes corresponding control measures based on verification through the automated information system and manual review of the declaration data of the imported and exported goods. General Comment The implementation is adequate, but the risk management ability needs to Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 109 be further strengthened. From the “seizure rate of pre-determined targeted inspection ” (a random check method based on risk analysis) published in the column “information disclosure - double random and one disclosure - general supervision and control of imported and exported goods (goods)” on the official website of the GACC, it could be seen that the seizure rate of such inspections is low and tends to decrease, with an average of 9.6% in 2017 and 5.72% in January-July 2018, and only 3.95% from August to December. This reflects to some extent that the overall risk management ability of customs could be rather weak. (The cited data is no longer available on the official website of the GACC). Since 2019, the GACC has introduced the concept of "effective intervention" in the "Double Randoms, One Disclosure" statistical table for “general supervision and control of imported and exported goods (duty and tax related review)” on its official website. This indicator should be related to the risk management capabilities of the customs. The average "intervention effectiveness rate" in 2019 is 1.02%, and the average "intervention effectiveness rate" in 2020 is 0.56%. The GACC has made no explanation for whether the decreased "intervention effectiveness rate" could mean a decline in customs risk management capabilities. At present, "intervention effectiveness rate" can no longer be found on the China Customs portal website. With the implementation of integrated clearance, the unified risk management organizational structure and risk parameter setting will be implemented by China Customs, which should help China Customs to improve and strengthen its own risk management ability. However, after the integration of Entry-exit Inspection and Quarantine Administration into the GACC, the scope of risk management of the customs was further expanded. With respect to border safety control, the risk management responsibilities in the areas of health quarantine, animal and plant quarantine, commodity inspection, import and export food safety supervision have been added to the original ones of customs in the areas of risk prevention and control for safe access (exit) and revenue collection, which is a fairly big challenge for the new customs. A major task of customs risk management at present Trade Facilitation Annual Report of China (2023 Edition) 110 2023 中国贸易便利化年度报告 is how to use big data, artificial intelligence, etc. through innovation to establish a customs big data pool, research and develop smart risk models, advance information gathering of the whole supply chain and risk assessment, give play to the aggregation effect of multi-dimensional data, and promote the accuracy and smartness of risk identification. 4.2 Each Member shall design and apply risk management in a manner as to avoid arbitrary or unjustifiable discrimination, or a disguised restriction on international trade. Implementation No arbitrary or unreasonable discrimination, or disguised restriction, have been identified. 4.3 Each Member shall concentrate customs control and, to the extent possible other relevant border controls, on high-risk consignments and expedite the release of low-risk consignments. A Member also may select, on a random basis, consignments for such controls as part of its risk management. Implementation Following the implementation of the integrated customs clearance, China Customs employed systematic nationwide analysis of big data as per such elements as enterprise, goods, importing country, tariff code, and trade regulation, distinguishing goods of varying risk levels by setting different risk parameters and adopting different control measures accordingly, thus speeding up the release of goods. However, after the integration of entry-exit inspection and quarantine services into the customs service, the problem has become increasingly complex. The main reason is that the control of certain risks exercised by the original inspection and quarantine system is not scientific and reasonable enough, and the awareness and ability of risk management through parameter setting for inspection and quarantine purposes are relatively insufficient. It is therefore difficult for customs to integrate these risk parameters into a unified system. As the risk assessment indicator system Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 111 is an internal secret of the customs, it is difficult to obtain more meaningful information in this regard. General Comment Basically implemented. 4.4 Each Member shall base risk management on an assessment of risk through appropriate selectivity criteria. Such selectivity criteria may include, inter alia, the Harmonized System code, nature and description of the goods, country of origin, country from which the goods were shipped, value of the goods, compliance record of traders, and type of means of transport. General Comment This Article is basically implemented. On July 30, 2021, the official website of the GACC released the news that "the Risk Management Department organized a seminar on the construction of risk measurement models". The article puts forward some of the customs' selectivity criteria for risk assessment and management: the first is to implement the risk level measurement model step by step, do a good job in measuring the risk level, so that the measurement results are as close to the objective risk level as possible; the second is to establish a dynamic model, and constantly adjust the practical data and classification dimensions; the third is to consider the impact of commodity structure on the risk level, and increase the weight ratio of high-risk commodities; the fourth is to consider the guiding role of major cases and other factors on the measurement of risk level in addition to customs declaration information, and focus on the use of anti-smuggling case database and other data; the fifth is to adopt a classified assessment method: in the assessment of the level of risk prevention and control, scientific classified assessment should be adopted taking into account such factors as business volume or port characteristics. 5 Post-clearance Audit 5.1 With a view to expediting the release of goods, each Member shall adopt or maintain Trade Facilitation Annual Report of China (2023 Edition) 112 2023 中国贸易便利化年度报告 postclearance audit to ensure compliance with customs and other related laws and regulations. Laws and Regulations On 17 June, 2016, Decree No. 670 of the State Council Decision on Amending Regulations of the P.R.C. on Customs Audit was promulgated (Link 7.71) On 28 August, 2005, the GACC released Decree No. 79 Rules on the Implementation of the Regulations of the P.R.C. on Customs Audit. On September 26, 2016, Decree No. 230 of the GACC issued Rules on the Implementation of the Regulations of the P.R.C. on Customs Audit which came into force as of November 1, 2016. Decree No.79 was nullified at the same time. (Link 7.73) With the implementation of the national integrated customs clearance, the GACC issued Announcement No. 28 on Post-clearance Verification, which makes demand of the verification after the release of goods. (Link 7.74) General Comment The implementation is adequate. In recent years, China Customs has implemented the policy of "combining multi-inspections into one" (Link 7.75) and the "Internet + Inspection" (Link 7.76) in response to the COVID-19 pandemic. It follows the principles of combining law-based administration with standardized law enforcement, combining division of responsibilities and restriction of power with risk prevention and control, and combining human resources with functions and tasks, in order to ensure that the law enforcement process is integrated, efficient, uniform, and standardized and to promote the comprehensive and in-depth integration of post-clearance supervision and control functions and responsibilities of customs and inspection and quarantine. 5.2 Each Member shall select a person or a consignment for post-clearance audit in a risk- based manner, which may include appropriate selectivity criteria. Each Member shall conduct postclearance audits in a transparent manner. Where the person is involved in the audit process and conclusive results have been achieved the Member shall, without delay, notify the person Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 113 whose record is audited of the results, the person's rights and obligations, and the reasons for the results. Laws and Regulations Regulations on Customs Audit and Rules on Implementing the Regulations on Customs Audit have provided for the relevant procedures of customs audit, including advance notification, subsequent issuance of Customs Audit Conclusion and encouraging voluntary disclosure. Implementation The time limits of customs audit could bee unpredictable. A single audit may take, on-and-off, up to several months or even a year, causing difficulties for enterprises to co-operate with customs audit efforts. General Comment The implementation is largely complete, and there is still room for improvement. Recommendations Formulate procedural requirements regarding the time limits of audits, thereby improving audit efficiency and facilitating the cooperation of enterprises. 5.3 The information obtained in post-clearance audit may be used in further administrative or judicial proceedings. General Comment The implementation is adequate. 5.4 Members shall, wherever practicable, use the result of post-clearance audit in applying risk management. General Comment The implementation is adequate. Trade Facilitation Annual Report of China (2023 Edition) 114 2023 中国贸易便利化年度报告 6 Establishment and Publication of Average Release Times Laws and Regulations Article 18 of the State Council's Reform Plan on Promoting the Development of“Big Customs Clearance”via Implementing Mutual Information Exchange, Mutual Regulatory Recognition and Mutual Law Enforcement Assistance（3 Ms）makes demand of "establishing an evaluation system of release time of goods at the import and export ports , uniformly evaluating and publishing the average release efficiency of ports across the country." (Link 7.77) On November 25, 2016, the GACC released an article titled Redefine "Overall Clearance Time" and "Customs Clearance Time" on its official information platform "Customs Publication". It is pointed out that "the Statistics Department of the GACC has redefined China's release time for imported and exported goods based on the statistical methods recommended by the WTO and China's actual situation. Overall clearance time and customs clearance time are defined and the clearance time is defined in detail. In the future China Customs will release relevant data in various WTO and WCO Trade Facilitation activities and to apply it more widely to the evaluation of the outcome of cooperation on trade facilitation between China and its trade partners." This demonstrates that China Customs is making continuous efforts towards "publishing average release time". (Link 7.78) Implementation Partially implemented. At present, the data collection method of customs clearance release time is not transparent. The customs operation time is not equal to the release time of the goods. It remains to be clarified as to how to calculate the time from the port to the end of inspection at destination, and then to customs clearance at the port, how to deduct the waiting time and time spent in logistics, and how to calculate the gross time and net time of release of the goods. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 115 6.1 Members are encouraged to measure and publish their average release time of goods periodically and in a consistent manner, using tools such as, inter alia, the Time Release Study of the World Customs Organization (referred to in this Agreement as the "WCO"). General Comment Partially implemented. In the article Redefine ‘Overall Clearance Time” and “Customs Clearance Time published on the GACC’s WeChat public account “Customs Publication”, it is mentioned that the Statistics Department of the GACC developed Study Report on China Customs' Clearance Time for Imported and Exported Goods between 2011 and 2015. According to the Study Report, the customs clearance time for imported goods at the ports was reduced from 48.5 hours in 2011 to 28.9 hours in 2015, down 40.4%; its contribution rate to the overall clearance efficiency of import goods reached 87.7%; the customs clearance time for exported goods was reduced from 6.5 hours in 2011 to 2.5 hours in 2015, down 61.5%. In addition, on July 18, 2017, the People's Daily published the news "Clearance Time for Exported Goods is Reduced to 1.2 Hours". It is mentioned that the average clearance time for imports in May was 19.4 hours and the average clearance time for exports was 1.2 hours. (Link 7.79) On December 18, 2017, China Customs announced on its official website that the national average customs clearance time from January to November, 2017 was 16.7 hours for imports, 33.6% shorter than that in the whole year of 2016; and 1.13 hours for exports, down 37%. (Link 7.80) According to official data, customs clearance time for imported goods in 2017 was 15.9 hours, 9.2 hours less than that in the previous year, down 36.7%; the customs clearance time for exported goods was 1.1 hours, 0.7 hours less than that in the previous year, down 38.9%. (Link 7.81) In 2018 and 2019, China Customs released data on the overall clearance time: in December 2018, the overall clearance time for China's imports and exports was 56.36% and 61.19% lower than the average in 2017, respectively. In December 2019, the overall clearance time for imports across China was 36.7 hours, a reduction of 62.3% compared with 2017; the overall clearance time for exports was 2.6 hours, a reduction of 78.6% Trade Facilitation Annual Report of China (2023 Edition) 116 2023 中国贸易便利化年度报告 compared with 2017, which means the relevant requirements of the State Council had been met two years ahead of schedule. In June 2020, the overall clearance time for imports and exports nationwide was 39.7 hours and 2.3 hours respectively. In June 2021, the overall clearance time for imports and exports nationwide was 36.68 hours and 1.83 hours respectively. (Links 7.82, 7.83, 7.84, 7.85) On October 13, 2018, the State Council issued the Work Plan for Optimizing the Business Environment at Ports and Promoting Cross border Trade Facilitation, mentioning the following: "establish the clearance efficiency evaluation mechanism and strengthen the statistical analysis of the overall clearance time at ports, make monthly announcement of the overall clearance time of each province and autonomous region and municipality directly under the Central Government, carry out third-party evaluation of the overall clearance efficiency at ports and timely publish the evaluation results to the public; the overall clearance time and cost shall be incorporated into the national business environment evaluation system, the evaluation indicators and methods shall be scientifically designed, and a normalized evaluation mechanism shall be preliminarily established”. However, up to now, we have not seen the regular announcement of the overall clearance time of all provinces in the country. In addition, the setting of evaluation indicators of clearance efficiency at ports should take into account different conditions such as mode of transport and mode of supervision, so that the statistical results can be comparable and more useful. 6.2 Members are encouraged to share with the Committee their experiences in measuring average release times, including methodologies used, bottlenecks identified, and any resulting effects on efficiency. General Comment Partially implemented. It is mentioned in the article Redefine "Overall Clearance Time" and "Customs Clearance time". Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 117 7 Trade Facilitation Measures for Authorized Operators Laws and Regulations In 2018 China Customs promulgated and implemented Decree No. 237 of the GACC Rules of the P.R.C. Customs on the Credit Management of Enterprises and Announcement No. 32 of the GACC on the Implementation of the Rules of the P.R.C. Customs on the Credit Management of Enterprises and Relevant Supporting Systems, which provide for trade facilitation measures for certified operators. In December 2018, the GACC issued Announcement No. 178 on the Implementation of the Rules of the P.R.C. Customs for the Credit Management of Enterprises and Announcement No. 177 on the Publication of the Criteria for Customs Certified Enterprises. In both Announcements are added relevant contents regarding inspection and quarantine following its integration into customs. In March 2021, China Customs issued the "List of Administrative Measures for Customs Certified Enterprises" on its "China Customs Credit Management" official account. On the basis of Decree No. 237, it further refines, improves and innovates the measures, introducing 22 certified enterprise management measures falling within five categories, namely, priority processing, reducing supervision frequency, reducing customs clearance costs, shortening processing time and optimizing services. On November 1, 2021, the GACC implemented the Rules of the P.R.C. Customs on the Administration of the Credit of Registered and Recorded Enterprises, which classifies the enterprises into three categories: advanced certified enterprises, registered and recorded enterprises, and discredited enterprises. The Rules also redefines the management measures for advanced certified enterprises. On July 15, 2022, the Department of Enterprise Management and Post- clearance Audit of the GACC issued the Notice of the GACC on Adding Facilitation Measures for Advanced Certified Enterprises to Promote the Steady and High-quality Growth in Foreign Trade (Notice No. 73 [2022]) in the "Directory of Government Information Disclosure" column of the China Customs portal website, adding six facilitation measures for advanced certified enterprises. (Links 7.86, 7.87, 7.88, 7.89, 7.90, 7.91, and 7.92) Trade Facilitation Annual Report of China (2023 Edition) 118 2023 中国贸易便利化年度报告 General Comment Partially implemented. In general, the sense of gain of advanced certified enterprises is not strong. Some facilitation measures are difficult to implement in actual operation, such as priority inspection at ports and waiving of guarantees. 7.1 Each Member shall provide additional trade facilitation measures related to import, export, or transit formalities and procedures, pursuant to paragraph 7.3, to operators who meet specified criteria, hereinafter called authorized operators. Alternatively, a Member may offer such trade facilitation measures through customs procedures generally available to all operators and is not required to establish a separate scheme. Laws and Regulations Article 30, Decree No. 251 of the GACC Rules of the P.R.C. Customs on the Administration of the Credit of Registered and Recorded Enterprises provides that the advanced certified enterprise is the AEO approved by China Customs, and has made specific provisions for the applicable management measures. General Comment Partially implemented. 7.2 The specified criteria to qualify as an authorized operator shall be related to compliance, or the risk of non-compliance, with requirements specified in a Member's laws, regulations or procedures. (a) Such criteria, which shall be published, may include: Laws and Regulations On November 1, 2021, the GACC issued Announcement No. 88, announcing the new Criteria for Customs Advanced Certified Enterprises, in which the relevant contents of this Article are included. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 119 General Comment The implementation is adequate. However, in recent years, customs certification criteria have changed frequently, bringing difficulties for enterprises to adapt. (i) an appropriate record of compliance with customs and other related laws and regulations; Laws and Regulations In the Criteria for Advanced Certified Enterprises, Article 3 Standards for Compliance under the General Criteria for Advanced Certification, provides for requirements in four aspects: compliance with laws and regulations, standardized import and export operation, compliance with customs administrative requirements and external credit. General Comment The implementation is adequate. (ii) a system of managing records to allow for necessary internal controls; Laws and Regulations In the Criteria for Advanced Certified Enterprises, Article 1 Internal Control Criteria of the General Criteria for Advanced Certification, provides for requirements in four aspects: institutional control, import and export operation control, internal audit control and information system control. General Comment The implementation is adequate. (iii) financial solvency, including, where appropriate, provision of a sufficient security or guarantee; and Trade Facilitation Annual Report of China (2023 Edition) 120 2023 中国贸易便利化年度报告 Laws and Regulations In the Criteria for Advanced Certified Enterprises, the General Criteria for Advanced Certification provides for the accounting information and asset- liability ratio of enterprises. General Comment The implementation is adequate. (iv) supply chain security. Laws and Regulations In the Criteria for Advanced Certified Enterprises, Article 4 Trade Security Criteria under General Criteria contains similar requirements. General Comment The implementation is adequate. (b) Such criteria shall not: (i) be designed or applied so as to afford or create arbitrary or unjustifiable discrimination between operators where the same conditions prevail; and General Comment Enterprises with the same level of creditworthiness are subject to the same customs administrative measures, therefore there is no discrimination in this regard. (ii) to the extent possible, restrict the participation of small and medium-sized enterprises. Laws and Regulations Rules of the P.R.C. Customs on the Administration the Credit of Registered and Recorded Enterprises contains no provision restricting the participation Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 121 of SMEs. General Comment The implementation is adequate. 7.3 The trade facilitation measures provided pursuant to paragraph 7.1 shall include at least three of the following measures: (a) low documentary and data requirements, as appropriate; (b) low rate of physical inspections and examinations, as appropriate; (c) rapid release time, as appropriate; (d) deferred payment of duties, taxes, fees, and charges; (e) use of comprehensive guarantees or reduced guarantees; (f) a single customs declaration for all imports or exports in a given period; and (g) clearance of goods at the premises of the authorized operator or another place authorized by customs. Implementation Regarding facilitation for AEOs, measures as listed in (b), (c), (d), (e) and (g) have been implemented, and the measures as listed in the other items are yet to be implemented. General Comment The implementation is relatively adequate. However, enterprises are not satisfied with the actual operation of measure (c): rapid release time, as appropriate. 7.4 Members are encouraged to develop authorized operator schemes on the basis of international standards, where such standards exist, except when such standards would be an inappropriate or ineffective means for the fulfilment of the legitimate objectives pursued. Laws and Regulations Rules of the P.R.C. Customs on the Administration of the Credit of Trade Facilitation Annual Report of China (2023 Edition) 122 2023 中国贸易便利化年度报告 Registered and Recorded Enterprises has fully integrated the advanced concepts of the Authorized Economic Operators (AEO) system contained within the World Customs Organization's Framework of Standards to Secure and Facilitate Global Trade. It clearly specifies that Advanced Certified Enterprises by China Customs are equivalent to AEOs, which are eligible for the preferential treatment and customs clearance facilitation measures afforded by the customs authorities of China and of countries (regions) with which China has entered into mutual recognition agreements. General Comment The implementation is adequate. 7.5 In order to enhance the trade facilitation measures provided to operators, Members shall afford to other Members the possibility of negotiating mutual recognition of authorized operator schemes. Implementation Since China and Singapore achieved mutual recognition of AEOs (referred to as STP-Plus in Singapore) in March 2013, as of August 2022, China Customs has achieved AEO mutual recognition with 48 countries (regions) in 22 economies, namely, Singapore, South Korea, Hong Kong SAR, EU member states (27), the United Kingdom, Switzerland, New Zealand, Israel, Japan, Belarus, Chile, Australia, Kazakhstan, Mongolia, Uruguay, the United Arab Emirates, Serbia, Uganda, South Africa, Brazil, Iran, Russia. General Comment Implementation is still in progress. 7.6 Members shall exchange relevant information within the Committee about authorized operator schemes in force. Implementation China Customs actively participates in the annual exchanges on AEOs Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 123 facilitated by the WCO, and shares its implementation experience regarding AEOs. On May 27, 2021, the WCO officially announced that China Customs will host the 6th Global AEO Conference, which demonstrates the goodwill of China Customs to actively maintain multilateralism and to extensively carry out AEO cooperation with various Members. General Comment The implementation is adequate. 8 Expedited Shipments Laws and Regulations On November 18, 2003, China Customs released Decree No. 104 of the GACC Rules of the P.R.C. Customs on Supervision and Control of Import and Export Expedited Shipments, which provides for the implementation of different modes of customs clearance declaration for different types of expedited shipments, contributing positively to the acceleration of flow of expedited shipments. (Link 7.93) In March 2016, China Customs issued Announcement No. 19 on Launching the New Clearance System for Expedited Shipments, announcing that the new expedited shipment clearance system would be launched on September 1. Three types of expedited shipments have been redefined and re-classified and the format of the declaration/list for three types of expedited shipments have been modified. (Link 7.94) In September 2018, the GACC issued Announcement No. 119 of 2018 on Upgrading the New Customs Clearance System for Expedited Shipments, which marks the beginning of the integrated declaration of customs and inspection and quarantine for expedited shipments. (Link 7.95) In November 2018, the GACC issued the revised Rules on the Administration of Inspection and Quarantine of Imported and Exported Expedited Shipments. (Link 7.96) Trade Facilitation Annual Report of China (2023 Edition) 124 2023 中国贸易便利化年度报告 General Comment The implementation is adequate. 8.1 Each Member shall adopt or maintain procedures allowing for the expedited release of at least those goods entered through air cargo facilities to persons who apply for such treatment, while maintaining customs control. If a Member employs criteria limiting who may apply, the Member may, in published criteria, require that the applicant shall, as conditions for qualifying for the application of the treatment described in paragraph 8.2 to its expedited shipments: (a) provide adequate infrastructure and payment of customs expenses related to processing of expedited shipments in cases where the applicant fulfils the Member's requirements for such processing to be performed at a dedicated facility; Laws and Regulations Article 14 of Rules of the P.R.C. Customs on Supervision and Control of Import and Export Expedited Shipments provides that: Customs clearance for import and export expedited shipments shall be conducted in dedicated premises of customs control approved by the customs; where exceptional circumstances warrant such customs clearance outside the aforementioned premises, consent shall be obtained in advance from the local customs office. The operator shall set up dedicated premises, warehouses and facilities in accordance with customs regulatory requirements within the premises of customs control dedicated to import and export expedited shipments. General Comment The implementation is adequate. (b) submit in advance of the arrival of an expedited shipment the information necessary for the release; Laws and Regulations In Article 18 of Rules of the P.R.C. Customs on Supervision and Control of Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 125 Import and Export Expedited Shipments, it is stipulated that the operator requiring advance declaration shall inform the customs in writing of the transport and arrival of the import and export expedited shipments in advance and transmit or submit to the customs the manifest or list. The customs will accept the advance declaration after verification. General Comment The implementation is adequate. (c) be assessed fees limited in amount to the approximate cost of services rendered in providing the treatment described in paragraph 8.2; Implementation China Customs does not charge any fees for its services provided for the customs clearance of expedited shipments. General Comment The implementation is adequate. (d) maintain a high degree of control over expedited shipments through the use of internal security, logistics, and tracking technology from pick-up to delivery; Implementation International expedited shipment enterprises generally apply advanced tracking and control of expedited shipments during the entire process prior to release. General Comment The implementation is adequate. (e) provide expedited shipment from pick-up to delivery; General Comment The implementation is adequate. Trade Facilitation Annual Report of China (2023 Edition) 126 2023 中国贸易便利化年度报告 (f) assume liability for payment of all customs duties, taxes, fees, and charges to the customs authority for the goods; Laws and Regulations Article 20 of Rules of the P.R.C. Customs on Supervision and Control of Import and Export Expedited Shipments provides that: Except as otherwise provided, an operator going through the declaration formalities for import and export expedited shipments, shall, pursuant to the classification requirements of Articles 11, 12 and 13 of the Rules, submit to customs respective declaration documents and complete the required declaration and duty and tax payment formalities. General Comment The implementation is adequate. (g) have a good record of compliance with customs and other related laws and regulations; Laws and Regulations To enterprises (including international expedited shipment enterprises) with good credit records, Rules of the P.R.C. Customs on the Administration of the Credit of Registered and Recorded Enterprises provides customs clearance facilitation. General Comment The implementation is adequate. (h) comply with other conditions directly related to the effective enforcement of the Member's laws, regulations, and procedural requirements, that specifically relate to providing the treatment described in paragraph 8.2. Implementation The Chinese government has set high entry threshold for enterprises undertaking international expedited shipment services. The compliance Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 127 level is high in general. General Comment The implementation is adequate. 8.2 Subject to paragraphs 8.1 and 8.3, Members shall: (a) minimize the documentation required for the release of expedited shipments in accordance with paragraph 1 of Article 10 and, to the extent possible, provide for release based on a single submission of information on certain shipments; Laws and Regulations In accordance with the Announcement on Launching the New Clearance System for Expedited Shipments, the expedited shipment operator shall submit different customs declaration documents to the customs according to the categories of the express consignments (documents, personal effects, goods with a value of CNY 5,000 and below), respectively. In terms of customs declaration form: Expedited shipment of documents: submission of Category A customs declaration form/list; Expedited shipment of personal effects: submission of Category B customs declaration form/list; Expedited shipment of goods with a value of CNY 5,000 and below: submission of Category C customs declaration form/list. Implementation Category A, B and C customs declaration forms / lists are simplified customs declarations in special format, to be used by expedited shipment enterprises for customs declaration by electronic data interchange mode. Therefore the review and release by the customs is fairly fast. General Comment The implementation is fairly adequate. Trade Facilitation Annual Report of China (2023 Edition) 128 2023 中国贸易便利化年度报告 (b) provide for expedited shipments to be released under normal circumstances as rapidly as possible after arrival, provided the information required for release has been submitted; Implementation If the expedited shipment enterprises submit the declaration forms and documents according to the above-mentioned classification and ensure the accuracy of the submitted materials, the customs will release the goods promptly. General Comment The implementation is fairly adequate. (c) endeavour to apply the treatment in subparagraphs (a) and (b) to shipments of any weight or value recognizing that a Member is permitted to require additional entry procedures, including declarations and supporting documentation and payment of duties and taxes, and to limit such treatment based on the type of good, provided the treatment is not limited to low value goods such as documents; and Laws and Regulations The current customs system in effect for expedited shipments differentiates shipments as per value and use, but does not have requirements on weight. High-value expedited shipments (over CNY 5,000, as per current regulations) need to be declared via formal declaration formalities for goods. General Comment The implementation is fairly adequate. (d) provide, to the extent possible, for a de minimis shipment value or dutiable amount for which customs duties and taxes will not be collected, aside from certain prescribed goods. Internal taxes, such as value added taxes and excise taxes, applied to imports consistently with Article III of the GATT 1994 are not subject to this provision. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 129 Laws and Regulations Article 45 of Regulations of the P.R.C. on Import and Export Tariff provides that: The following imported and exported goods shall be exempted from customs duties: (1) goods of a single consignment the payable customs duty of which is below CNY 50 ; (2) advertising matters and samples of no commercial value. (Link 7.97) General Comment The implementation is fairly adequate. 8.3 Nothing in paragraphs 8.1 and 8.2 shall affect the right of a Member to examine, detain, seize, confiscate or refuse entry of goods, or to carry out post-clearance audits, including in connection with the use of risk management systems. Further, nothing in paragraphs 8.1 and 8.2 shall prevent a Member from requiring, as a condition for release, the submission of additional information and the fulfilment of non-automatic licensing requirements. Laws and Regulations Article 19 of Rules of the P.R.C. Customs on Supervision and Control of Import and Export Expedited Shipments provides that customs may directly open up the import and export expedited shipment for inspection, re-inspection, or collection of samples, where customs deems such action necessary. Rules on the Implementation of Customs Administrative Penalty provides that violations involving imported and exported goods or articles for expedited shipment may be penalized in accordance with the law. General Comment The implementation is adequate. Trade Facilitation Annual Report of China (2023 Edition) 130 2023 中国贸易便利化年度报告 9 Perishable Goods Laws and Regulations Article 13 of Decree No. 138 of GACC Rules of the P.R.C. Customs on Inspection of Imported and Exported Goods provides that: As to those goods that are dangerous, fresh and living, decayable, perishable, or likely to lose efficacy or deteriorate and are not suitable for long-time storage or goods for which urgent inspection and clearance is required due to any other special circumstances, Customs may arrange the inspection with priority upon application of the consignee or consignor of imported and exported goods or their agent. (Link 7.98) On August 22, 2018, the GACC issued Announcement No. 109 of 2018 on “Internet + Clearance by Appointment”. As of October 30, 2018, enterprises can log onto the “Internet + Customs” integrated online platform, apply the “Clearance by Appointment” function of the “Customs Clearance of Goods” module, fill in and submit online an application for clearance by appointment. One of the applicable circumstances for clearance by appointment is: fresh, frozen and perishable goods that need urgent clearance. (Link 7.99) On October 11, 2018, the GACC promulgated Announcement No. 130 of 2018 on the Publication of Standards for Setting up Customs Inspection Sites for Closed Containers (Trial Implementation), which stipulates in detail the cold chain inspection zones to be constructed at the work premises of customs control operation within the port supervision zone. (Link 7.100) On April 19, 2019, the GACC issued Announcement No. 68 of 2019 on the Publication of Standards for Setting up Premises (Sites) of Customs Control Operation, which stipulates specific requirements for setting up customs control operation premises (sites) for perishable goods including inspection zones for imported cold-chain food, imported edible aquatic animals, imported fruits, imported seedlings, fresh and living products destined for Hong Kong and Macao, blood and other special items. (Link 7.103) In the 2020 Framework Plan for Comprehensively Deepening Customs Business Reform proposed by the GACC in 2019, the implementation Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 131 method of “two-stage access” is introduced, and the concept of “classified pick-up” is proposed. Fresh, living and perishable goods are subject to “conditional pick-up”. They are approved for sales or use but must be recalled in a timely manner once problems are found. (Link 7.102) On September 11, 2020, the GACC issued the Announcement on Implementing Emergency Preventive Measures for Overseas Manufacturers of Imported Cold-Chain Food with Positive COVID-19 Nucleic Acid Test Result (No. 103, 2020). The "circuit breaker" policy was implemented for the cold-chain food imported into China by overseas manufacturers with positive COVID-19 nucleic acid test result. (Link 7.103) On May 10, 2022, the GACC issued the Notice of the GACC on Ten Measures to Promote the Steady and High-quality Growth in Foreign Trade (No. 45 [2022]). Article 7 mentions the establishing of a green channel for inspection of fresh and perishable agricultural products for import and export to ensure the safe supply of agricultural and food products to Hong Kong and Macao. Later, regional customs offices put forward specific corresponding measures mainly including priority inspection and " 5+2 " inspection by appointment model, and published specific contact information of each subordinate customs offices. See the policy introduced by Shanghai Customs as an example. (Link 7.105) On July 8, 2022, the GACC issued the Announcement on Further Optimizing and Improving the Pandemic Prevention and Control Measures for Imported Cold-Chain Food at Ports (No. 58, 2022). Imported cold-chain food with positive COVID-19 nucleic acid test result shall be classified in different categories and processed in accordance with the relevant provisions of the guidelines issued by the Joint Prevention and Control Mechanism of the State Council. (Link 7.106) Implementation In practice, for perishable or fresh and living products, China Customs provides 24/7 clearance by appointment services. As of October 30, 2018, enterprises can log onto “Internet + Customs” integrated online platform to submit applications online. Trade Facilitation Annual Report of China (2023 Edition) 132 2023 中国贸易便利化年度报告 After the GACC promulgated the standards for setting up container inspection sites and inspection operation zones in 2018 and 2019, some port customs offices stopped using inspection and quarantine inspection sites outside the port supervision zone and built new inspection operation sites within the port supervision area. For example, at the end of 2018, Dapeng Customs in Shenzhen built the country’s first "Special Inspection Platform for Cold Chain within Customs District". (Link 7.107) However, a problem arises: the number of cold-chain inspection platforms within the port supervision area is very limited, and a large backlog of imported perishable goods is prone to occur when the volume of the goods increases or when special epidemics, such as African Swine Fever, occur. In contrast, the main ports of frozen meat import, such as Tianjin and Shanghai, which follow the original inspection method of cold storage outside the port supervision area, are less likely to encounter the backlog of frozen goods. In June 2019, Chengdu Customs carried out the pilot reform of the "two- stage access" control operation for imported chilled salmon. The shipment of chilled salmon sampled for inspection is subject to conditional pick-up. After customs declaration, sampling, and inspection, the shipment will be transported to the distributor's cold storage, waiting for the test report. Upon receiving the notice of passing the sampling inspection, the distributor can immediately "open the warehouse and sell". The whole process can save the enterprise 1-2 days (in the past, the whole lot of goods that were targeted for sampling inspection had to be temporarily stored in the recorded warehouse under customs control and could only be transported to the cold storage at the sales market after the inspection and quarantine results were reported). (Links 7.108, 7.109) After newly confirmed COVID-19 cases were found in Beijing Xinfadi Agricultural Produce Wholesale Market in June 2020, customs offices all over the country ramped up inspection of imported cold-chain foods. The average clearance time of goods were significantly extended. Subsequently, COVID-19 virus was detected in the outer packaging and surface samples of imported frozen foods in many places across China. The WeChat public account "Pingshuoguanshi" also commented on this issue in the Survey Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 133 on Customs Clearance of Imported Frozen Products under Strict COVID Control. (Link 7.110) General Comment The implementation is adequate. In practice, customs and inspection and quarantine authorities provide customs clearance facilitation for perishable or fresh and living imported and exported goods. As of November 2018, enterprises will be able to submit on-line applications for clearance by appointment. Customs clearance for perishable and fresh commodities was getting more institutionalized and facilitated. Since the outbreak of the COVID-19, the problems of time-consuming customs clearance process and high cost associated with imported cold-chain food have become increasingly prominent. The pandemic prevention policies at local levels frequently change with excessive control measures taken. The business community has complained that it is difficult to adapt. Recommendations Establish a customs clearance system dedicated to highly time-sensitive imported and exported goods including those that are perishable, fresh and living, dangerous, extremely valuable, intended for disaster relief or medical emergency purposes. The standards should be re-evaluated for the facilities of the inspection operation zone for special goods related to perishable goods, such as imported cold-chain food, imported aquatic animals, imported fruits, imported seedlings, fresh and living products for Hong Kong and Macao and blood; under the premise of controllable risk, the inspection sites outside the original supervision areas should continue to be used so as to avoid repeated construction and raise inspection efficiency. Establish an expert consultation and emergency management system, set up an expert database, quickly call on experts to study the epidemic situation and prevention and control measures in the event of an epidemic, and put forward policy recommendations to ensure science-based and effective customs policy decisions. Trade Facilitation Annual Report of China (2023 Edition) 134 2023 中国贸易便利化年度报告 According to the Notice on Further Optimizing the Prevention and Control of COVID-19 in Imported Articles (Notice of National Health Commission, No. 270 [2022]) issued by the State Council on July 12, 2022 (Link 7.111), the latest research results show that COVID-19 has a short survival time on the surface of most articles under normal temperature conditions, and becomes completely inactivated within one day. At present, according to the requirements of the Announcement on Further Optimizing and Improving the Pandemic Prevention and Control Measures for Imported Cold-Chain Food at Ports (No. 58, 2022), the Customs has classified and processed the imported cold-chain food with positive nucleic acid test results in accordance with the provisions of the Joint Prevention and Control Mechanism of the State Council. Emergency preventive measures such as suspending import declaration no longer apply to overseas food manufactures. It is hoped that all major ports can optimize and improve their pandemic prevention and control measures for imported cold-chain food, simplify the process and improve the efficiency of customs clearance under the premise of safety. 9.1 With a view to preventing avoidable loss or deterioration of perishable goods, and provided that all regulatory requirements have been met, each Member shall provide for the release of perishable goods: (a) under normal circumstances within the shortest possible time; and Laws and Regulations China Customs has not put in place import and export administration system dedicated to perishable goods. Implementation In practice, customs offices across localities provide facilitation measures to secure the clearance of imported and exported goods that are perishable or fresh and living. For instance, the application of such priority and facilitation measures as "green channel" for fresh and living products, 24- Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 135 hour customs clearance by appointment, "inspection upon arrival, and release upon inspection", "review first, submission of documentation later, and release upon guarantee", "advance declaration and appointment for overtime" have guaranteed the rapid customs clearance of such goods. Fresh or living products are mostly imported and exported goods under statutory inspection. Therefore good coordination of customs and inspection is the key to ensuring their rapid customs clearance. After the Entry-Exit Inspection and Quarantine Administration was officially integrated into the GACC on April 20, 2018, the new version of customs declaration was officially launched on August 1 to implement the unified declaration of integrated customs and inspection and quarantine. The Certificate of Inspection was abolished. However, after the integration of customs and inspection and quarantine, some professional and technical personnel of the former Inspection and Quarantine Administration were transferred from their original posts, resulting in a lack of personnel for documentary examination, which sometimes caused delays in the quarantine clearance of fresh and living products and negative impact on their clearance time. Moreover, since the current inspection and quarantine documents are basically manually checked, the efficiency of examination and law enforcement standards vary. Delays in customs clearance are not limited to isolated cases, posing integrity risks. General Comment The implementation is adequate. However, the new problems caused by the integration of customs and inspection and quarantine need to be solved urgently. Recommendation Maintain the stability and continuity of professional and technical personnel and ensure the standard and efficiency of job performance. Learn from the successful experience of electronic checking of customs declaration forms, step up investment in technology development of computerized electronic checking of inspection and quarantine documents, Trade Facilitation Annual Report of China (2023 Edition) 136 2023 中国贸易便利化年度报告 so as to further improve the efficiency of document check and reduce the risk to customs integrity. (b) in exceptional circumstances where it would be appropriate to do so, outside the business hours of customs and other relevant authorities. General Comment The implementation is largely completed. 9.2 Each Member shall give appropriate priority to perishable goods when scheduling any examinations that may be required. Laws and Regulations Article 13 of Decree No. 138 of the GACC Rules of the P.R.C. Customs on Inspection of Imported and Exported Goods, which entered into force on 1 February, 2006, provides that: As to those goods that are dangerous, fresh and living, decayable, perishable, or likely to lose efficacy or deteriorate and are not suitable for long-time storage or goods for which urgent inspection and clearance is required due to any other special circumstances, the customs may prioritize the inspection of such goods upon application of the consignee or consignor of imported and exported goods or their agent. General Comment The implementation is adequate. 9.3 Each Member shall either arrange or allow an importer to arrange for the proper storage of perishable goods pending their release. The Member may require that any storage facilities arranged by the importer have been approved or designated by its relevant authorities. The movement of the goods to those storage facilities, including authorizations for the operator moving the goods, may be subject to the approval, where required, of the relevant authorities. The Member shall, where practicable and consistent with domestic legislation, upon the request of the importer, provide for any procedures necessary for release to take place at those storage facilities. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 137 Implementation Entry-exit port operators (ports, airports, etc.) may establish cold-chain storage facilities within the customs control area. Other enterprises may also apply to customs for the establishment of cold-chain bonded warehouses, intended for the storage of fresh and living, or perishable goods. General Comment The implementation is adequate. 9.4 In cases of significant delay in the release of perishable goods, and upon written request, the importing Member shall, to the extent practicable, provide a communication on the reasons for the delay. Implementation In practice, the release of goods may be affected by multiple factors such as the wharf, customs and so on. It is very difficult to send written quests demanding the reasons for delays when they occur as it lacks legal basis and operability. General Comment This has not been implemented. Trade Facilitation Annual Report of China (2023 Edition) 138 2023 中国贸易便利化年度报告 ARTICLE 8: BORDER AGENCY COOPERATION Highlights and shortcomings------------------------------------------------------------ There is no significant change. Within the framework of its policies of optimizing the business environment, the government demanded further removal of the unreasonable restrictions such as regional segmentation and local protection. The effect of this remains to be further observed. --------------------------------------------------------------------------------------------------------------------- 1. Each Member shall ensure that its authorities and agencies responsible for border controls and procedures dealing with the importation, exportation, and transit of goods cooperate with one another and coordinate their activities in order to facilitate trade. Laws and Regulations On May 4, 2014, the General Office of the State Council issued the Opinions on Supporting the Steady Growth in Foreign Trade (Decree of the State Council No. 19 〔2014〕) in which it is proposed “to speed up the construction of electronic ports, implement the handling of international trade through the Single Window and comprehensively promote ‘one declaration, one inspection and one release’ to achieve the sharing of information among port agencies and local governments." (Link 8.1) On July 17, 2014, the GACC and former General Administration of Quality Supervision, Inspection and Quarantine of the P.R.C. (AQSIQ) signed a Memorandum of Understanding on Deepening Customs-Inspection Cooperation and Jointly Promoting the Steady Growth in Foreign Trade. It is clearly stated that the two agencies will join hands to “comprehensively promote ‘one declaration, one inspection and one release’ in Customs- Inspection cooperation, speed up Single Window construction, promote mutual exchange of information, mutual recognition of control and mutual assistance in law enforcement (3Ms).” (Link 8.2) Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 139 At the end of 2014, the State Council released the Reform Plan on Implementing 3 Ms and Promoting the Development of Big Customs Clearance, setting the goal of further facilitating and securing trade through mutual exchange of information, mutual recognition of control, and mutual assistance in law enforcement. The plan clearly puts forward “promoting the Single Window construction” and proposes a definite timetable for the Single Window construction. (Link 8.3) In recent years, the State Council has continuously promoted and deepened the reform to delegate power, streamline administration and improve government services and has repeatedly issued documents to push forward specific work, focusing on resolving such problems as multiple law enforcement, duplicate inspections and inconsistent standards. (Link 8.4) In 2018, the State Council further proposed the improvement of the business environment and the promotion of “one website for all businesses” and other services. (Link 8.5) In 2018, the State Council initiated the institutional reform to integrate the Entry-exit Inspection and Quarantine Administration’s duties and personnel of the former AQSIQ into the GACC. (Link 8.6) After the institutional reform, China Customs began to amend and abolish a large number of regulations and documents, sort out and consolidate relevant procedures, and further clarify and simplify border control and services. (Link 8.7) Since August 1, 2018, the customs has consolidated the declaration of imported and exported goods, merging the customs declaration form and the inspection declaration form into one and integrated the customs declaration and inspection declaration into “four ones” for enterprises, namely, “one customs declaration form, one set of accompanying documents, one set of parameter codes, one declaration system”. Specific measures include the following: streamlining a total of 229 items of goods declaration data from the original customs declaration and inspection declaration documents down to 105 items; consolidating the original customs declaration and inspection declaration documents into one set of accompanying documents (simplifying and integrating the accompanying documents of import declaration Trade Facilitation Annual Report of China (2023 Edition) 140 2023 中国贸易便利化年度报告 by merging 74 items of original customs declaration and inspection declaration accompanying documents into 10 items and merging 102 items of regulatory documents into 64 items); the original customs declaration and inspection declaration parameters have been integrated into one set of parameter codes; the original customs declaration and inspection application declaration systems have been integrated into one declaration system. (Link 8.8) In addition, China Customs has optimized and integrated the qualifications of the enterprises for customs declaration and inspection declaration, completely abolishing the Entry/Exit Certificates of Inspection and uniformly sending the release instruction for once only, so that operators at the premises of customs control operation can handle the formalities for the pick-up of the goods by the enterprises on the basis of the release instruction from the customs only. (Link 8.9) In January 2019, the GACC and State Administration for Market Regulation jointly issued Announcement No. 14 of 2019 on the Incorporation of the Registration Certificate of Customs Declaration Unit (consignee of imported goods and consignor of exported goods) into the “Multi-certificate Integration” Reform, which simplified the relevant processes. It came into effect on February 1, 2019. (Link 8.10) In May 2019, the GACC and the State Administration of Foreign Exchange jointly issued Announcement No. 93 of 2019 on the Cancellation of the Collection and Payment Certification Copy and the Customs Verification Copy of the Customs Declaration Form, deciding to cancel the collection and payment copy of the customs declaration form and the customs verification copy used for the verification of processing trade. It came into effect on June 1, 2019. (Link 8.11) In addition, since 2018, the progress of networked online verification of documents between customs and other port control agencies has been accelerated significantly. (Link 8.12) On October 22, 2019, Regulation on Optimizing the Business Environment was promulgated by Decree No. 722 of the State Council , which has come into force since January 1, 2020. The Regulations cover both domestic Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 141 and foreign trade. Article 45 states that the government and its relevant agencies shall, in accordance with the relevant requirements of the State for promoting the facilitation of cross-border trade, reduce the approval items relating to import and export in accordance with the law, eliminate unnecessary regulatory requirements, optimize and simplify the customs clearance process, improve the efficiency of customs clearance, clean up and standardize port charges, cut down the cost of customs clearance, and promote the handling of all port businesses related to international trade through China International Trade Single Window in a unified way. (Link 8.13) On November 27, 2019, Premier Li Keqiang of the State Council presided over the executive meeting of the State Council to deploy the business environment work. He called for the adoption of supporting measures for the Regulations on Optimizing the Business Environment, accelerating the cleaning up, modification or abolition of rules and normative documents that did not conform to the Regulations, ensuring the implementation of the Regulations, speeding up a market-oriented, internationalized business environment based on rule of law, and making greater efforts to break down bottle-necks and solve thorny problems for various market entities encountered in their business investment and development. (Link 8.14) Since 2020, relevant Chinese government agencies have been focusing on combating the COVID-19 pandemic and strengthened inter-agency coordination in stabilizing foreign trade and foreign investment. The Ministry of Transport, the Ministry of Commerce, the GACC, the National Railway Administration, the Civil Aviation Administration, the State Post Bureau, and the State Railway Group Co., Ltd. issued the Notice on Current Work for Better Serving the Stabilization of Foreign Trade on April 20, 2020 (No. 139 [2020] of the Ministry of Transport). Specific measures in five aspects were proposed: smoothing foreign trade transportation channels, promoting foreign trade transport facilitation, reducing logistics costs relating to import and export, creating a good external environment, and strengthening mechanism guarantees . (Link 8.15) In July 2021, the GACC issued the 14th Five-Year Plan for Customs Trade Facilitation Annual Report of China (2023 Edition) 142 2023 中国贸易便利化年度报告 Development, proposing to improve the smartness of the means of border control, coordinated control among various border agencies and cross- border cooperation, to realize information exchange and sharing and joint risk prevention and control, and to promote the construction of "smart borders". (Link 8.16) In August 2021, the Notice on Further Deepening the Reform of Cross- Border Trade Facilitation and Optimizing the Port Business Environment (No. 85 [2021]) of the GACC, the NDRC, the Ministry of Finance, the Ministry of Transport, the Ministry of Commerce, the Health Commission, the State Administration of Taxation, the State Administration of Market Regulation, State Railway Administration and the Civil Aviation Administration proposed to strengthen cross-agency and cross-regional coordination and synergy to form a joint force. It also put forward specific tasks such as further optimizing the entire chain and the entire process of customs clearance, reducing import and export costs, strengthening technological empowerment, enhancing the comprehensive service capabilities of ports, improving the overall service environment for cross- border trade, and promoting smart connectivity and strengthening cross- border customs clearance cooperation and exchanges. (Link 8.17) In November 2021, the State Council issued the Opinions on Carrying out Pilot Work of Business Environment Innovation, which clearly proposed to further remove unreasonable restrictions such as regional segmentation and local protection. (Link 8.18) General Comment In recent years cooperation among domestic border regulatory agencies has been increasingly enhanced. The institutional reform in 2018 simplified the relevant border control agencies and procedures, which achieved good results. With the continuous advancement of the "Three Smarts" concept (smart customs, smart borders and smart connectivity) and of the construction of China International Trade Single Window, enterprises have strong expectations for the effectiveness of border control agencies. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 143 Recommendations Strengthen the coordination and cooperation between customs and transportation, banking, agriculture, health, science and technology departments, and further improve China International Trade Single Window by expanding its functional coverage and improving its operational efficiency. 2. Each Member shall, to the extent possible and practicable, cooperate on mutually agreed terms with other Members with whom it shares a common border with a view to coordinating procedures at border crossings to facilitate cross-border trade. Such cooperation and coordination may include: (a) alignment of working days and hours; (b) alignment of procedures and formalities; (c) development and sharing of common facilities; (d) joint controls; (e) establishment of one stop border post control. Laws and Regulations Countries and regions bordering the Chinese Mainland include 14 countries, i.e. DPRK, Russia, Mongolia, Kazakhstan, Kyrgyzstan, Tajikistan, Afghanistan, Pakistan, India, Nepal, Bhutan, Myanmar, Laos and Vietnam; and two Special Administrative Regions, i.e. Hong Kong and Macao. On April 16, 2018, the GACC promulgated Announcement No. 30 of 2018 on the Launching of the TIR Convention Pilot Program, deciding to start the TIR transportation pilot program at ports including Khorgos Port, Irkstan Port, Erlianhot Highway Port, Manchuria Highway Port, Suifen River Port. (Link 8.19) On May 14, 2018, the GACC issued Announcement No. 42 on Pilot Implementation of TIR Convention, deciding to expand the scope of the TIR transport pilot program, further clarifying the carriers and vehicles that can engage in TIR transport, and designate Dalian Port as an additional TIR transport pilot port. (Link 8.20) On March 8, 2019, the GACC issued Announcement No. 41 of 2019 on the Trade Facilitation Annual Report of China (2023 Edition) 144 2023 中国贸易便利化年度报告 Expansion of the Implementation of the TIR Convention Pilot Program, deciding to add Jeminay Port, Baktu Port, Alashankou Port and Dulata Port to the list of pilot ports for TIR transportation in China, which was implemented on March 25, 2019. (Link 8.21) On May 15, 2019, the GACC issued Announcement No. 90 of 2019 on the Full Implementation of the TIR Convention. It decided to implement the TIR Convention in an all-round way in the whole country on the basis of previous pilot projects, which came into effect on June 25, 2019. (Link 8.22) On April 20, 2020, the Ministry of Transport, the Ministry of Commerce, the GACC, the National Railway Administration, the Civil Aviation Administration, the State Post Bureau, and the National Railway Group Co., Ltd. issued the Notice on Current Work for Better Serving the Stabilization of Foreign Trade. Focusing on transportation, it clearly proposes to ensure the smooth flow of international road freight, improve the facilitation level of international road transportation, jointly maintain the normal international transportation order, and ensure the normal operation of the international logistics supply chain. It also specifically requests to accelerate the construction of the international road transport management and service information system, promote the full dynamic supervision and control of international road transport vehicles, and provide strong support for the global opening of the international road transport market; profoundly carry out the policy analysis and evaluation of joining the European Agreement Concerning the International Carriage of Dangerous Goods by Road (ADR Convention) as well as the docking of regulations and standards, and accelerate the integration with the international conventions related to transportation facilitation; formulate a work plan for the Trans-Caspian International Transport Route, and expedite the development of new space for the radiation of international transport networks. Implementation Information on the overall situation of highway cargo transport routes, and mutual coordination and cooperation in port regulatory services between the customs authorities of China and those of its bordering countries cannot Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 145 be accessed via public channels. Therefore no objective evaluation of the implementation of this Article can be conducted. Recommendations China Customs and relevant agencies disclose, as appropriate, the status of cooperation and coordination with bordering countries on relevant provisions of the Trade Facilitation Agreement, the TIR Convention and the European Agreement Concerning the International Carriage of Dangerous Goods by Road. Trade Facilitation Annual Report of China (2023 Edition) 146 2023 中国贸易便利化年度报告 ARTICLE 9: MOVEMENT OF GOODS INTENDED FOR IMPORT UNDER CUSTOMS CONTROL Highlights and shortcomings------------------------------------------------------------ 1. The customs issued the Announcement on the Statistical Methods for Bonded Logistics Centers to optimize the supervision and control of bonded logistics centers. 2. The Ministry of Commerce and the GACC adjusted the catalogue of prohibited commodities in processing trade. 3. The customs fully promoted the supervision and control of processing trade of enterprise groups to facilitate business entities. 4. In 2022, the customs temporarily exempted the collection of interest on deferred payment of duties and taxes on sales for domestic consumption by processing trade enterprises, so as to ease their difficulties. --------------------------------------------------------------------------------------------------------------------- Each Member shall, to the extent practicable, and provided all regulatory requirements are met, allow goods intended for import to be moved within its territory under customs control from a customs office of entry to another customs office in its territory from where the goods would be released or cleared. Laws and Regulations It is stipulated in Article 35 of the Customs Law of the P.R.C. that: Customs formalities for imported goods shall be completed by the consignee at the Customs office through which the goods enter the territory; those for exported goods shall be completed by the consignor at the Customs office through which the goods depart from the territory. Where it is applied for by the consignee or the consignor and approved by the Customs, Customs formalities for imported goods may be completed at the Customs office of destination, and those for exported goods at the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 147 Customs office of departure. The transport under Customs transit of the above-mentioned goods shall comply with the control requirements by the Customs. When necessary, the goods may be transported under Customs escort. (Link 9.1) Decree No. 89 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods under Customs Transit, (Link 9.2) amended by Decree No. 218 of the GACC Decision on the Amendment of Certain Regulations, (Link 9.3) amended again by Decree No. 235 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations, (Link 9.4) further amended by Decree No. 240 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations. (Link 9.5) Announcement No. 103 of 2018 of the GACC on the Adjustment and Publication of the Legal Instrument Format Texts of 6 Regulations including the Rules of the P.R.C. Customs on the Supervision and Control of Goods under Customs Transit. (Link 9.6) Regulations of the GACC on the Supervision of Transit Goods, (Link 9.7) amended by Decree No. 198 of the GACC Decision on the Amendment of Certain Regulations, (Link 9.8) amended again by Decree No. 240 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations. Rules of the GACC on the Supervision and Control of Processing Trade Goods, (Link 9.9) amended by Decree No. 235 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations, (Link 9.4) amended again by Decree No. 240 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations, amended further by Decree No. 243 of the GACC on the Publication of the Decision on the Amendment of Certain Regulations. (Link 9.10) Decree No. 233 of the GACC on the Publication of the Rules of P.R.C. Customs on the Administration of Temporarily Imported and Exported Goods. (Link 9.11) Announcement No. 86 of 2016 of the GACC on the Administration of the Circulation of Bonded Goods in Customs Special Control Areas and in Trade Facilitation Annual Report of China (2023 Edition) 148 2023 中国贸易便利化年度报告 Bonded Places under Customs Control. (Link 9.12) Announcement No. 127 of 2019 of the GACC on the Launching of the “Two-Step Declaration” Reform Pilot Program. (Link 9.13) Announcement No. 216 [2019] of the GACC on Comprehensively Launching the "Two-step Declaration" Reform. (Link 9.14) Announcement No. 218 [2019] of the GACC on Streamlining and Standardizing Operating Procedures to Facilitate Processing Trade. (Link 9.15) Announcement No. 196 [2018] of the GACC on the Promotion of "Self- declaration and Self- payment " for Duties and Taxes on Domestic Sales of Processing Trade Materials and Parts. (Link 9.16) Announcement No. 203 [2018] of the GACC on the Supervision and Control of Bonded Maintenance Operations. (Link 9.17) Announcement No. 218 [2018] of the GACC on Comprehensively Promoting the Online Public Auction Co-management Mechanism for the Domestic Sale of Leftover Materials and Waste and Scrap Generated from Processing Trade. (Link 9.18) Announcement No. 26 [2019] of the GACC on the Implementation of Innovative Supervision and Control Measures of "Four Self-services and One Simplification" in Comprehensive Bonded Zones. (Link 9.19) Announcement No. 27 [2019] of the GACC on Support for Bonded R&D Operations in Comprehensive Bonded Zones. (Link 9.20) Announcement No. 28 [2019] of the GACC on Support for Enterprises in the Comprehensive Bonded Zones in Undertaking Contract Processing Operations from Domestic Enterprises (Outside the Zones) .(Link 9.21) Announcement No. 29 [2019] of the GACC on the Inspection and Release of Foods Entering Comprehensive Bonded Zones from Overseas. (Link 9.22) Announcement No. 36 [2019] of the GACC on the Implementation of "Entry before Inspection" for Animal and Plant Products Entering Comprehensive Bonded Zones from Overseas. (Link 9.23) Announcement No. 50 [2019] of the GACC on the Simplification of the Administration of the Entry into and Exit from Comprehensive Bonded Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 149 Zones. (Link 9.24) Announcement No. 67 [2019] of the GACC and the Ministry of Culture and Tourism on the Simplification of the Approval and Control Formalities for Artworks in Comprehensive Bonded Zones. (Link 9.25) Announcement No. 158 [2019] of the GACC on Conducting the Leasing and Bonded Futures Delivery Operations for Bonded Goods within Comprehensive Bonded Zones. (Link 9.26) Announcement No. 21 [2020] of the GACC on Temporarily Extending the Write-off Period of Processing Trade Handbook (Account Books) and the Registration and Recordation Thereof. (Link 9.27) Announcement No. 55 [2020] of the GACC on Temporary Exemption of Interest on Deferred Payment of Duties and Taxes for Domestic Sale of Processing Trade Goods. (Link 9.28) Announcement No. 78 [2020] of the GACC on Adjusting the Time Limit for Declaration for Duty and Tax Payment on Domestic Sales in the Processing Trade. (Link 9.29) Announcement No. 91 [2020] of the GACC on Further Advancing Paperless Supervision and Control of Entry and Exit of Means of Transport. (Link 9.30) Announcement No. 210 [2019] of the GACC on Simplifying the Extension of the Validity Period of Bonded Logistics Centers (Type B). (Link 9.31) Announcement No. 79 [2022] of the GACC on Issuing the Rules on the Supervision and Control of Duty-free Shopping by Travelers Leaving Hainan Island. (Link 9.32) Announcement No. 73 [2020] of the GACC on Issuing the Rules of the P.R.C. Customs on the Supervision and Control of the Yangpu Free Trade Port Zone. (Link 9.33) Decree No. 245 of the GACC on Publishing the Rules of the P.R.C. Customs for the Administration of Duty and Tax Reductions and Exemptions for Imported and Exported Goods.(Link 9.34) Announcement No.36 [2020] of the Ministry of Finance, the GACC, and the State Administration of Taxation on Stopping the Implementation of the Suspension of Duty and Tax Reduction and Exemption for 20 Commodities. Trade Facilitation Annual Report of China (2023 Edition) 150 2023 中国贸易便利化年度报告 (Link 9.36) Announcement No.3 [2021] of the GACC on the Statistical Methods for Bonded Logistics Centers. (Link 9.37) Announcement No.12 [2021] of the Ministry of Commerce and the GACC on Adjusting the Catalogue of Prohibited Commodities in Processing Trade. (Link 9.38) Announcement No.80 [2021] of the GACC on Comprehensive Promotion of the Supervision and Control Mode of Enterprise Groups in Processing Trade. (Link 9.39) Announcement No.121 [2021] of the GACC on Temporary Exemption of Interest on Deferred Payment of Duties and Taxes for Domestic Sales by Processing Trade Enterprises in 2022. (Link 9.40) Implementation The types of imported goods under the supervision and control of China Customs mainly include: imported trade goods; imported bonded goods; imported goods on consignment, for exhibition, maintenance or lease; materials, parts, equipment for processing with incoming materials, assembling with incoming materials, processing with incoming samples, compensation trade and cooperation; imported materials, parts, machinery and equipment and finished products for export by joint ventures; transit goods, transshipment goods, through goods; and imported and exported exhibits, gifts, samples, advertising matters and imported donated materials. The scope of supervision of control of imported goods by China Customs is as follows: for imported goods, from entry to release by the customs; for exported goods, from declaration to exit; for materials, parts, equipment imported for processing and assembling, compensation trade, finished products produced, goods on consignment, for lease and bonded goods, from entry to the completion of the write-off after verification procedures at the customs, they shall be subject to the supervision and control of the customs. China Customs allows goods intended for import to be moved within its territory and under customs control from a customs office of entry to another Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 151 customs office in its territory from where the goods would be released or cleared. General Comment China Customs has formed a mature supervision and control system for the movement of imported goods and has been continuously implementing facilitation measures. Trade Facilitation Annual Report of China (2023 Edition) 152 2023 中国贸易便利化年度报告 ARTICLE 10: FORMALITIES CONNECTED WITH IMPORTATION, EXPORTATION AND TRANSIT Highlights and shortcomings------------------------------------------------------------ 1. In light of increased external risks and challenges cause by the COVID-19 pandemic and the Ukraine crisis, the government and the customs have launched a series of concrete measures in terms of maintaining stability and improving quality of foreign trade, which yielded good results. 2. China Customs launched a dedicated operation to promote cross-border trade facilitation, focusing on building highlands and benchmark cities for optimizing the port business environment. 3. China Customs has not fully adopted the Chinese GB national standards or directly adopted international standards, and still uses many HZ and SN customs industry standards. 4. The pre-shipment inspection under governmental agreements implemented by China Customs needs to be terminated or improved. --------------------------------------------------------------------------------------------------------------------- 1 Formalities and Documentation Requirements Laws and Regulations China Customs has put in place quite complete and clear formalities connected with importation, exportation and transit. (Link 10.1) Chapter 2 Declaration Requirements and Chapter 4 Declaration Documentation of Decree No. 103 of the GACC Regulations of the P.R.C. Customs on the Administration of Import and Export Declaration set out explicit provisions on the declaration formalities and documentation requirements for imported and exported goods. Article 24 provides that rules on the declaration of transshipped, through goods and transit goods as well as expedited shipments shall be formulated separately by the GACC. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 153 (Links 10.2 and 10.3) 1.1 With a view to minimizing the incidence and complexity of import, export, and transit formalities and to decreasing and simplifying import, export, and transit documentation requirements and taking into account the legitimate policy objectives and other factors such as changed circumstances, relevant new information, business practices, availability of techniques and technology, international best practices, and inputs from interested parties, each Member shall review such formalities and documentation requirements and, based on the results of the review, ensure, as appropriate, that such formalities and documentation requirements are: Implementation In 2022, in accordance with the deployment of the CPC Central Committee and the State Council, the GACC issued ten measures to promote the stability and quality of foreign trade, and several measures to further help enterprises solve difficulties and reduce costs. In addition, local customs offices also put forward 854 detailed support measures to fully support the steady growth in foreign trade, taking into account the actual conditions of the customs districts and the demands of the enterprises. According to the customs statistics, in the first half of 2022, China's foreign trade volume in goods was CNY 19.8 trillion, an increase of 9.4% over the same period last year. Among them, the total export value was CNY 11.14 trillion, an increase of 13.2%; the total import value was CNY 8.66 trillion, an increase of 4.8%. The main initiatives include the following: (1) effectively ensure smooth logistics: promote the nationwide pilot projects of "shipside pick-up" of imported goods and "loading upon arrival at port" of exported goods; on the basis of the pilot projects carried out by Shanghai and Chongqing Customs, the "departure confirmation" mode of control was newly promoted in Nanjing, Hangzhou, Ningbo and other customs offices; monitor the whole customs clearance process of COVID-19 vaccines, verify the declaration documents of enterprises in advance, and achieve "zero opening" and "zero waiting" of the vaccines; set up a "green channel" for the import and export of fresh and living and perishable agricultural food products at the customs offices across the country; Trade Facilitation Annual Report of China (2023 Edition) 154 2023 中国贸易便利化年度报告 (2) promote the stability of the manufacturing supply chain: ensure the goods clearance of "white list" enterprises in key manufacturing supply chain; promote facilitation of grain import and sourcing diversification, and complete the signing of protocols on quarantine requirements for Myanmar corn, Malawi soybeans, Brazil corn and peanuts; promote the export of high-quality agricultural products from RCEP member countries to China, and the import of iron ore, cotton and other bulk commodities to ensure domestic supply; (3) take multiple measures to stabilize market players: in the first half of the year, 73,700 overseas manufacturers of imported food were registered in China; the time spent on recordation for export food production enterprises was reduced with 23,500 enterprises having been registered; accelerate the review of the application for recordation for customs protection of intellectual property rights, with 10,700 new recordations approved, up 58% year on year; temporarily exempt interest on deferred duty and tax payment for domestic sales of processing trade goods, benefiting 14,600 enterprises; and (4) continuously optimize the port business environment: in 10 cities of 8 provinces across the country, a five-month dedicated operation was launched to promote cross-border trade facilitation, and 10 facilitation initiatives were launched jointly with relevant government agencies; deepen the construction of International Trade Single Window and consolidate the effect of shortening the overall customs clearance time; implement the reform “to delegate power, streamline administration and improve government services” , and provide guidance to more than 90,000 enterprises to go through the recordation of customs declaration enterprises by "integrating multiple documents into one"; push forward the integrated reform of the entire customs operation and further improve the trade facilitation level. In the next step, the customs will effectively coordinate pandemic prevention and control and economic and social development, continue to focus on the implementation of various policies and measures to stabilize economic growth, and strive to promote the steady and high-quality growth in foreign trade. (Link 10.4) Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 155 General Comment Facing the impact of the pandemic and changes in international environment relating to foreign trade, various active measures have been taken and implemented fairly adequately. Recommendations The COVID-19 pandemic and the Ukraine crisis have led to an increase in external risks and challenges. Faced with many uncertain and unstable factors affecting the development of foreign trade, there is still much pressure to ensure its stability and to improve its quality. It is recommended to, internally, further strengthen the in-depth integration of customs and inspection and quarantine to realize the transition from "physical reaction" to "chemical reaction"; and , externally, accelerate mutual exchange of information, mutual recognition of control and mutual assistance in law enforcement among various agencies, forming a management system and mechanism that is internationally competitive and in line with China's national circumstances. (a) adopted and/or applied with a view to a rapid release and clearance of goods, particularly perishable goods; Implementation China Customs attaches great importance to the rapid release and clearance of goods. (Links 10.5 and 10.6) This year, COVID-19 is still spreading in many places around the world. The trend of development of the pandemic is complicated. Affected by the Russian Ukrainian conflict, the international environment has become increasingly complex. The GACC has been focusing on preventing the import of COVID-19 cases while trying to ensure the stability and improving the quality of foreign trade. The measures regarding customs release and clearance are mainly to continue to optimize the previous measures, including but not limited to: - reducing the number of documents to be examined for import and export; Trade Facilitation Annual Report of China (2023 Edition) 156 2023 中国贸易便利化年度报告 - vigorously implementing advance declaration for imported and exported goods; - improving the "two-step declaration"; - optimizing and promoting the pilot projects of "pick up upon unloading" of imported goods and "loading upon arrival at port" of exported goods; - implementing the notification commitment system for fees on delayed declaration and imported dairy product inspection reports; - promoting tariff guarantee insurance, self declaration and self payment, aggregate taxation and electronic payment; - further advancing the paperless supervision and control of entry and exit means of transport; - continuing to reduce and streamline the accompanying documents to be provided or submitted by enterprises during customs clearance. General Comment In response to the many uncertain and unstable factors facing the development of foreign trade, China Customs has further optimized the previous effective measures and gradually improved the efficiency of customs clearance through the internal optimization and integration within customs, the re-engineering of business processes, the simplification of documents and procedures and the strengthening of cooperation with other ministries and agencies. (b) adopted and/or applied in a manner that aims at reducing the time and cost of compliance for traders and operators; Implementation In 2022, in order to implement the decisions and deployment of the CPC Central Committee and the State Council regarding continuously optimizing the market-oriented and internationalized business environment based on rule of law at ports, China Customs carried out a five-month dedicated operation in 10 cities (Beijing, Tianjin, Shanghai, Chongqing, Hangzhou, Ningbo, Guangzhou, Shenzhen, Qingdao, and Xiamen), aiming at building Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 157 exemplary highlands and benchmark cities for optimizing the port business environment. This dedicated operation focused on promoting the following reformist and innovation measures: - optimizing and improving the service function of the International Trade Single Window, and establishing pilot public information platform for aviation logistics in qualified cities; - comprehensively promoting the whole process evaluation system of customs clearance logistics, and realizing the query, analysis and display of the whole process of customs clearance logistics; - on the premise of ensuring data security, exploring the interconnection, information sharing and online verification of cross-border trade documents between Qingdao and South Korea, Japan, between Shenzhen and Hong Kong, and between Xiamen and BRICS countries; - promoting the online verification of electronic certificates for inspection and quarantine between China and other economies; - pushing forward the application of blockchain-based platform for electronic release of containerized goods at mainline container ports; - formulating and issuing such policies and measures as incorporating the port facility security fee into the lump sum fee for port operations, and reducing the pilotage fee standard for coastal ports; - directing enterprises to publish and update the charging of fees and service information at maritime transport ports through the International Trade Single Window, so as to facilitate the comparison and selection by cargo owners and social supervision; - cracking down on scalpers' profiteering in the process of raising the price of containers and shipping space booking; - building a stable and transparent port service environment in the participating cities, determining and disclosing to the public the time limits and procedures for cargo transfer, relocation, loading and unloading and other logistics operations at ports, airports, dry ports and railway stations; and - improving the mechanism for soliciting feedback from enterprises and addressing their concerns through coordination. Trade Facilitation Annual Report of China (2023 Edition) 158 2023 中国贸易便利化年度报告 After the conclusion of the five-month dedicated operation, the National Office of Port Administration will, in combination with the pilot work on port performance evaluation, timely evaluate the implementation of the above measures in each port city by taking into account the overall clearance time of imported and exported goods, compliance costs at every point in the import and export process, rate of satisfaction of enterprises, and promote the replication of the mature experience to ports across the country at the right time. General Comment The COVID-19 pandemic is still spreading in many places around the world and its trend of development is complicated. The customs has made efforts to reduce the time and cost of customs clearance, although there is still room for continuous improvement. (c) the least trade restrictive measure chosen where two or more alternative measures are reasonably available for fulfilling the policy objective or objectives in question. General Comment The implementation is adequate. (d) not maintained, including parts thereof, if no longer required. General Comment The implementation is adequate. 1.2 The Committee shall develop procedures for the sharing by Members of relevant information and best practices, as appropriate. 2 Acceptance of Copies 2.1 Each Member shall, where appropriate, endeavour to accept paper or electronic copies of supporting documents required for import, export, or transit formalities. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 159 Implementation In its supervision and control practice, China Customs accepts paper or electronic copies of supporting documents. At present, the degree of paperless and online processing is getting increasingly higher. The customs will continue to simplify the accompanying documents that need to be provided or submitted by enterprises for customs clearance. General Comment The implementation is adequate. 2.2 Where a government agency of a Member already holds the original of such a document, any other agency of that Member shall accept a paper or electronic copy, where applicable, from the agency holding the original in lieu of the original document. General Comment The implementation is adequate. 2.3 A Member shall not require an original or copy of export declarations submitted to the customs authorities of the exporting Member as a requirement for importation. Implementation At both regulations and practice levels, China Customs does not require importers to submit an original or copy of an exporting Member's export declarations. General Comment The implementation is adequate. 3 Use of International Standards General Comment China Customs is interested in keeping its standards in tandem with international norms. Most GB standards in China are equal, equivalent or Trade Facilitation Annual Report of China (2023 Edition) 160 2023 中国贸易便利化年度报告 adapted to international standards after modification. At present, however, China Customs has not fully adopted the GB national standards or directly adopted international standards, and still uses many HZ and SN customs industry standards. 3.1 Members are encouraged to use relevant international standards or parts thereof as a basis for their import, export, or transit formalities and procedures, except as otherwise provided for in this Agreement. Implementation China Customs has already adopted or basically adopted the following international standards: The Harmonized Commodity Description and Coding System (HS codes); International Convention on the Simplification and Harmonization of Customs Procedures (The Revised Kyoto Convention); The WTO Agreement on Customs Valuation; Authorized Economic Operator (AEO) programs; The ATA Carnet; System of respecting precedent in classification; Voluntary disclosure system; The TIR Convention. 3.2 Members are encouraged to take part, within the limits of their resources, in the preparation and periodic review of relevant international standards by appropriate international organizations. Implementation The implementation is adequate. (Link 10.7, 10.8, and 10.9) General Comments Since China joined the WCO in 1983 and the WTO in 2001, its participation in the development of relevant international standards of these organizations has been continuously increasing. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 161 3.3 The Committee shall develop procedures for the sharing by Members of relevant information, and best practices, on the implementation of international standards, as appropriate. The Committee may also invite relevant international organizations to discuss their work on international standards. As appropriate, the Committee may identify specific standards that are of particular value to Members. 4 Single Window 4.1 Members shall endeavour to establish or maintain a single window, enabling traders to submit documentation and/or data requirements for importation, exportation, or transit of goods through a single entry point to the participating authorities or agencies. After the examination by the participating authorities or agencies of the documentation and/or data, the results shall be notified to the applicants through the single window in a timely manner. 4.2 In cases where documentation and/or data requirements have already been received through the single window, the same documentation and/or data requirements shall not be requested by participating authorities or agencies except in urgent circumstances and other limited exceptions which are made public. 4.3 Members shall notify the Committee of the details of operation of the single window. 4.4 Members shall, to the extent possible and practicable, use information technology to support the single window. Implementation Since the establishment of the International Trade Single Window in 2016, it has now connected the systems of 25 Ministries and Commissions in the field of ports and foreign trade, providing 739 external services. Its cumulative registered users have reached more than 4.43 million, and the daily volume of declarations processed has reached 12 million. (Link 10.10 and 10.11) General Comment The objective of the Single Window construction has been determined and Trade Facilitation Annual Report of China (2023 Edition) 162 2023 中国贸易便利化年度报告 a standard version has been constructed at the national level. Some key port cities have a positive attitude towards the Single Window and have been pushing for its fast implementation. At present, various documents are declared through the Single Window in general. Recommendations 1. Further improve the ports’ comprehensive service capabilities. Deepen the function of the International Trade Single Window; advance the smart transformation of port construction, promote the shift to paperless port logistics documents such as Equipment Interchange Receipt (EIR), packing list and bill of lading; promote unified standards for maritime electronic bill of lading used by shipping companies; strengthen the construction of automated terminals, promote new technologies such as smart check point and driverless container vehicle; expand the application of smart image scanning, and improve the smartness of port infrastructure and supervision and control. 2. Except for special circumstances such as confidentiality, all regulatory documents involved in the import and export process should in principle be submitted through the Single Window, to be handled and controlled by relevant agencies respectively at the back end; promote the realization of online payment and self-service printing of documents. 3. Expand the use of new communication technologies such as WeChat and voice communication, and minimize the submission of paper documents through the counter. 4. Establish connectivity with overseas Single Window facilities, continue to promote connectivity with civil aviation, ports, railways, roads and other sectoral institutions, and provide enterprises with an all-the-way "one-stop" clearance logistics information service. 5 Preshipment Inspection 5.1 Members shall not require the use of preshipment inspections in relation to tariff classification and customs valuation. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 163 Implementation There is no "preshipment inspection in relation to tariff classification and customs valuation" at China Customs. At present, four countries are involved in the implementation of preshipment inspection by China Customs under inter-governmental agreements, namely Sierra Leone, Ethiopia, Iran and Yemen. Among them, for each batch of traded goods with a value of more than US $ 2,000 exported to Sierra Leone or Ethiopia, China Customs verifies the value of the goods with a view to preventing valuation fraud. (Link 10.12, 10.13) General Comment The implementation is relatively adequate. Although the preshipment inspection conducted by China Customs under the inter-governmental agreements is not completely the same as that stipulated in the WTO Agreement on Preshipment Inspection, it is not appropriate for the customs to perform such task in accordance with this Article of the WTO Agreement on Trade Facilitation. According to the WTO Agreement on Preshipment Inspection, third-party inspection and certification companies can conduct price inspection, customs valuation and other businesses. Therefore, it is recommended that China Customs stop or no longer directly perform the preshipment inspection under inter- governmental agreements. 5.2 Without prejudice to the rights of Members to use other types of preshipment inspection not covered by paragraph 5.1, Members are encouraged not to introduce or apply new requirements regarding their use. General Comment The implementation is adequate. 6 Use of Customs Brokers 6.1 Without prejudice to the important policy concerns of some Members that currently Trade Facilitation Annual Report of China (2023 Edition) 164 2023 中国贸易便利化年度报告 maintain a special role for customs brokers, from the entry into force of this Agreement Members shall not introduce the mandatory use of customs brokers. Implementation China Customs does not maintain such mandatory requirement. The consignors and consignees can declare for customs clearance by themselves (they need to be recorded as foreign trader operators and registered as customs declaration enterprises) or use the service of customs brokers. General Comment The implementation is adequate. 6.2 Each Member shall notify the Committee and publish its measures on the use of customs brokers. Any subsequent modifications thereof shall be notified and published promptly. 6.3 With regard to the licensing of customs brokers, Members shall apply rules that are transparent and objective. Laws and Regulations The relevant rules of China Customs are transparent and objective. Rules of the P.R.C. Customs on the Administration of Recordation of Customs Declaration Entities provides for the conditions and procedures for the administration of the recordation of customs declaration entities together with templates of relevant documents and forms. (Link 10.14) General Comment The implementation is adequate. 7 Common Border Procedures and Uniform Documentation Requirements 7.1 Each Member shall, subject to paragraph 7.2, apply common customs procedures and uniform documentation requirements for release and clearance of goods throughout its territory. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 165 Implementation China Customs is applying uniform customs clearance procedures and documentation requirements throughout the country. General Comment The implementation is adequate. 7.2 Nothing in this Article shall prevent a Member from: (a) differentiating its procedures and documentation requirements based on the nature and type of goods, or their means of transport; (b) differentiating its procedures and documentation requirements for goods based on risk management; (c) differentiating its procedures and documentation requirements to provide total or partial exemption from import duties or taxes; (d) applying electronic filing or processing; or (e) differentiating its procedures and documentation requirements in a manner consistent with the Agreement on the Application of Sanitary and Phytosanitary Measures. 8 Rejected Goods 8.1 Where goods presented for import are rejected by the competent authority of a Member on account of their failure to meet prescribed sanitary or phytosanitary regulations or technical regulations, the Member shall, subject to and consistent with its laws and regulations, allow the importer to re-consign or to return the rejected goods to the exporter or another person designated by the exporter. Laws and Regulations Article 6 of Decree No. 217 of the GACC Rules of the P.R.C. Customs on Trade Facilitation Annual Report of China (2023 Edition) 166 2023 中国贸易便利化年度报告 the Administration of Direct Return of Imported Goods provides that: Under any of the following circumstances which occurs after the goods have entered the territory and before the customs release formalities are completed, the customs shall order the party concerned to return the goods directly abroad: (1) the goods are prohibited by the State from being imported and have been dealt with by the customs in accordance with the law; (2) there is a violation of the State policies and regulations on inspection and quarantine and the violation has been dealt with by the customs in accordance with the law; (3) solid waste that is under import restriction is imported without permission and has been dealt with by the customs in accordance with the law; and (4) other circumstances where the goods shall be ordered to be directly returned for violation of relevant laws and administrative regulations of the State. (Link 10.15 and 10.16) ※Food Regulations : Quarantine of Animals and Plants, Health Quarantine Decree No. 249 of the GACC on the Publication of the Rules of the P.R.C. on the Administration of Safety of Imported and Exported Food Article 33 stipulates that: Where the imported food fails the customs’ conformity assessment, the customs shall issue a non-conformity certificate; where the food is unqualified in terms of safety, health and environmental protection, the customs shall notify the food importer in writing and order him to destroy or return the food; where the food is unqualified in terms of other items, they can be imported only if they meet the requirements of the conformity assessment by means of technical treatment. If the relevant imported food cannot be technically treated within the prescribed time period or is still unqualified after the technical treatment, the customs shall order the food importer to destroy or return it. (Link 10.17) Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 167 Article 27 of Decree No. 159 of the former AQSIQ Rules on Supervision and Administration of Inspection and Quarantine of Entry-Exit Non-edible Animal Products provides that: After a non-edible animal product passes the inspection and quarantine and a Certificate of Inspection and Quarantine of Entry Goods is issued accordingly by the inspection and quarantine body, it may be sold, used or processed at a designated enterprise. Where a product fails inspection and quarantine, a Notice on Inspection and Quarantine Treatment will be issued by the inspection and quarantine body and the product shall, under the supervision of the inspection and quarantine body, undergo quarantine treatment, be returned or destroyed by the owner or his agent; entry is permitted if a product passes inspection and quarantine after quarantine treatment. Where claims against a third party are needed, the inspection and quarantine body shall issue the relevant certificates. Information regarding imported non-edible animal products that fail inspection and quarantine shall be submitted to the GACC. (Link 10.18) Article 20 of Decree No. 160 of the former AQSIQ Administrative Provisions on Health and Quarantine of Entry/Exit Special Articles provides that: The port inspection and quarantine body shall release an entry/exit special article that complies with the requirements upon the completion of health quarantine. Under any of the following circumstances, a Notice on Inspection and Quarantine Treatment will be issued by the port inspection and quarantine body, and the article concerned shall be returned or destroyed: (1) the name, batch number, specification or biologically active ingredient does not match the approved content of the special article; (2) the quantity exceeds the approved range; (3) the packaging does not meet safety requirements for special articles; (4) the article fails to meet health and quarantine requirements upon quarantine inspection; (5) where the special article being mailed or carried is detained, the Trade Facilitation Annual Report of China (2023 Edition) 168 2023 中国贸易便利化年度报告 Approval Form of Special Article is not obtained within 7 days, or the article fails inspection and quarantine after obtaining the Approval Form of Special Article. The port inspection and quarantine body shall properly record and file the result of the treatment. (Link 10.19) Article 25 of Decree No. 169 of the former AQSIQ Rules on Quarantine Supervision and Administration of Imported and Exported Chinese Traditional Medicines provides that: Where a product fails the quarantine, a Notice on Quarantine Treatment will be issued by the inspection and quarantine body, and the product shall, under the supervision of the inspection and quarantine body, undergo quarantine treatment, be returned or destroyed by the owner or his agent; entry is permitted if a product passes inspection and quarantine upon quarantine treatment. Where claims against a third party are needed, the inspection and quarantine body shall issue relevant certificates pursuant to the rules. (Link 10.20) Article 27 of Decree No. 146 of the former AQSIQ Rules on Quarantine Administration of Articles Carried by Entry/Exit Personnel provides that: Where the carried article required to undergo laboratory quarantine or isolation quarantine passes the quarantine conducted by the inspection and quarantine body when detained, its carrier shall collect the article within the specified time limit upon presenting the receipt of detention; failure to collect shall be deemed as voluntarily abandoning of the article. Where the article fails the quarantine when detained and cannot be treated effectively, it shall be returned or destroyed within a specified time limit. (Link 10.21) ※Regulations on Technical Barriers to Trade (TBT): Goods Regulations on the Implementation of the Law of the P.R.C. on Inspection of Imported and Exported Goods provides that: Article 19 Unless otherwise specified by laws or administrative regulations, Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 169 where any imported goods subject to statutory inspection fail an inspection in items concerning safety of persons and property, health and environmental protection, the entry-exit inspection and quarantine body shall order the importer to destroy it, or subject it to return formalities upon the issuance of a Notice on Return of Goods; where the goods fail an inspection in other items, technical treatment may be applied under the supervision of the entry-exit inspection and quarantine body, and the goods may only be sold or used upon passing a re-inspection. Where the person concerned applies for a certificate to the entry-exit inspection and quarantine body, the entry-exit inspection and quarantine body shall issue such certificate in a timely manner. The entry-exit inspection and quarantine body shall issue a notice of non-permission for installation or for use of imported complete sets of equipment and materials that are not qualified upon inspection. They can be installed and used only after technical treatment and re-inspection by the entry-exit inspection and quarantine body. Article 50 Where an overseas supplier or domestic consignee fails to register or undergo preshipment inspection when importing solid wastes that may be used as raw materials, he shall be ordered to return the goods pursuant to relevant State regulations; where the case is serious, the entry- exit inspection and quarantine body shall impose a fine ranging from CNY 100,000 to CNY 1 million. Where an overseas supplier or domestic consignee already registered for importing solid wastes that may be used as raw materials seriously violates relevant State regulations, the entry-exit inspection and quarantine body shall revoke its registration. Where imported used mechanical and electrical products fail to undergo preshipment inspection in accordance with the regulations, they shall be returned pursuant to relevant State regulations; where the case is serious, the entry-exit inspection and quarantine body shall impose a fine of less than CNY1 million. (Link 10.22) Rules on the Inspection, Supervision and Administration of Imported and Trade Facilitation Annual Report of China (2023 Edition) 170 2023 中国贸易便利化年度报告 Exported Toys provides that: Article 4 Imported toys shall be inspected pursuant to the compulsory requirements of the State's technical regulations. Article 9 Where an imported toy fails an inspection, a Notice on Inspection and Quarantine Treatment will be issued by the inspection and quarantine body. Where a toy fails an inspection in items concerning safety of persons and property, health and environmental protection, the inspection and quarantine body shall order the person concerned to return or destroy it; where it fails an inspection in other items, technical treatment may be applied under the supervision of the inspection and quarantine body, and it may only be sold or used upon passing a re-inspection . (Link 10.23) Article 18 of Decree No. 177 of the former AQSIQ Rules on the Administration of Inspection and Quarantine of Entry-Exit Grains provides that: Where any of the following circumstances occurs regarding the imported grain, it shall be returned or destroyed: (1) not listed in the list of import entry issued by the AQSIQ, or without such documents as Plant Quarantine Certificate issued by the national or local competent authorities of the grains exporting country, or without the Quarantine Permit; (2) the testing result of toxic and harmful substances or other safety and health items fails to meet the compulsory requirements under the national technical codes, and the use of the grains cannot be changed or no effective treatments can be taken; (3) genetically modified component was found, but no Agricultural Genetically Modified Organisms Safety Certificate was provided, or the genetically modified component is inconsistent with that indicated in the certificate; (4) soil, pest of quarantine significance or any other prohibited inbound substance was found; (5) the grains have been decayed or deteriorated due to water damage or mold, or contaminated by chemical or radiological substance, and the use of Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 171 the grains cannot be changed and no effective quarantine treatment can be taken; and (6) quality and safety of grains seriously endangered by other causes. (Link 10.24) In Article 18 of Decree No.3 of the former AQSIQ Rules on the Administration of Inspection and Quarantine of Imported and Exported Express Consignment, it is provided that: Under any of the following circumstances, the customs shall return or destroy the imported express consignments and issue relevant certificates: (1) no quarantine approval and failure to obtain quarantine approval when required to do so; (2) quarantine certificates or relevant statements that must be officially issued by the exporting country are not acquired in accordance with laws and regulations, relevant international treaties or bilateral agreements; (3) the imported express consignment does not qualify quarantine and no effective treatment can be taken; (4) the imported express consignment referred to in Article 22 of the Rules cannot be treated technically or is still unqualified after technical treatment and re-inspection; and (5) other circumstances where an imported express consignment has to be returned or destroyed in accordance with laws and regulations. (Link 10.25) General Comment Implementation of China Customs is adequate. 8.2 When such an option under paragraph 8.1 is given and the importer fails to exercise it within a reasonable period of time, the competent authority may take a different course of action to deal with such non-compliant goods. Laws and Regulations China Customs does not stipulate specifically how the goods should be dealt Trade Facilitation Annual Report of China (2023 Edition) 172 2023 中国贸易便利化年度报告 with if the party does not return the goods as ordered. Implementation Basically implemented, but there is still room for improvement. Recommendation It is recommended that a set of rules be established on handling goods that are not returned by enterprises by order, or those that are prohibited to be imported and detained by the customs, for example, solid waste and meat that do not conform to the health standards. 9 Temporary Admission of Goods and Inward and Outward Processing 9.1 Temporary Admission of Goods Each Member shall allow, as provided for in its laws and regulations, goods to be brought into its customs territory conditionally relieved, totally or partially, from payment of import duties and taxes if such goods are brought into its customs territory for a specific purpose, are intended for re-exportation within a specific period, and have not undergone any change except normal depreciation and wastage due to the use made of them. Laws and Regulations Rules of the P.R.C. Customs on the Administration of Goods Temporarily Imported or Exported contains explicit provisions on goods temporarily imported for activities relating to exhibitions, cultural or sports events, news reports, science, education, medical care and charity as well as samples. (Links 10.26, 10.27) General Comment The implementation is adequate. 9.2 Inward and Outward Processing Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 173 (a) Each Member shall allow, as provided for in its laws and regulations, inward and outward processing of goods. Goods allowed for outward processing may be reimported with total or partial exemption from import duties and taxes in accordance with the Member's laws and regulations. ※Inward Manufacturing and Processing Laws and Regulations China has been conducting inward processing for more than three decades and has a fairly sound “bonded” system for the administration of inward processing. These Rules include: Decree No. 219 of the GACC Rules of the P.R.C. Customs on Supervision and Control of Processing Trade Goods; (Link 10.28) Decree No. 155 of the GACC Rules of the P.R.C. Customs on the Administration of Unit Consumption in Processing Trade; (Link 10.29) Announcement No. 21 of 2014 of the GACC Announcement of the P.R.C. Customs on the Implementation of Rules of the P.R.C. Customs on Supervision and Control of Processing Trade Goods; (Link 10.30) Decree No. 150 of the GACC Rules of the P.R.C. Customs on Net-worked Online Supervision and Control of Enterprises Engaged in Processing Trade; (Link 10.31) General Comment The system of inward processing is complete. Recommendations There are issues that are open to discussion regarding China's regulations on inward processing regime including the scope of products permitted for inward processing, lists of products subject to prohibitions and restrictions for processing trade, unit consumption, write-off and verification, consumable materials, etc. It is recommended that the customs and competent commerce authorities look into them with a view to improving the regulations. Trade Facilitation Annual Report of China (2023 Edition) 174 2023 中国贸易便利化年度报告 ※Inward Maintenance Laws and Regulations So far, China has rather complex regulations on inward maintenance. 1. Most products that are made in China are allowed for inward maintenance except for those prohibited from processing trade, such as medical equipment and parts thereof and game consoles. 2. Some products made by enterprises outside China can be maintained in special areas of customs supervision, while enterprises outside such areas cannot engage in inward maintenance (with a few exceptions). However, at the end of 2018 and the beginning of 2019, the State Council and the GACC issued successively regulations to standardize customs supervision and control over bonded maintenance business, encourage support for legitimate and compliant inbound maintenance business, allow enterprises in the comprehensive bonded area to carry out high-tech, high value- added, environmentally compliant bonded testing and global maintenance business, and support third-party inspection, testing and certification agencies to carry out import and export inspection and certification services in the comprehensive bonded area. (Link 10.32, 10.33, 10.34) Affected by the COVID-19 pandemic, there were limited actions to promote entry maintenance in 2022. Recommendations It is recommended that the competent commerce authorities and the customs, taking into account the trend of economic globalization, conduct in-depth research in order to develop a science-based and reasonable regulatory regime for inward maintenance of common products, electronic products, and medical equipment originating from China or a foreign country. ※Outward Processing Laws and Regulations Article 29 of Decree No. 213 of the GACC provides for the collection Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 175 of duties on goods re-imported after being temporarily exported for processing. The Article stipulates that when goods that are consigned outside the territory for processing are declared to the customs at the time of exportation and re-imported into the territory within the prescribed time period by the customs, the customs valuation of the goods shall be determined on the basis of the costs of processing, materials and parts incurred abroad, plus costs of transport and related expenses and insurance premiums incurred for the re-importation of the goods. (Link 10.35) Implementation In December, 2012, the GACC approved the application of Changchun Customs for outward processing operation. Since then, China Customs has launched pilot programs of outward processing with some enterprises. In 2015, the GACC announced in the following Measures that it would encourage pilot programs of outward processing in the mentioned Free Trade Zones: Several Measures for Supporting and Promoting the Construction and Development of China (Fujian) Pilot Free Trade Zone; Several Measures for Supporting and Promoting the Construction and Development of China (Tianjin) Pilot Free Trade Zone; and Several Measures for Supporting and Promoting the Construction and Development of China (Guangdong) Pilot Free Trade Zone. (Link 10.36) Outward processing operation has already started in Xiamen Customs and Dalian Customs. In 2016, the GACC published Announcement No. 69 providing further for outward processing. In 2020, the GACC announced its plan to improve the control model for outbound processing and overseas project contracting, encourage qualified enterprises to "go global", and support Chinese enterprises to participate deeply in global resource integration and market allocation. (Link 10.37) Affected by the COVID-19 pandemic, there were limited actions to promote outward processing in 2022. Trade Facilitation Annual Report of China (2023 Edition) 176 2023 中国贸易便利化年度报告 General Comment In general, outward processing is still at an early stage. Recommendations Detailed regulations on outward processing should be formulated as soon as possible. ※Outward Maintenance General Comment The present systems of outward maintenance of imported or domestic products are fairly well-developed. (Links 10.38 and 10.39) (b) For the purposes of this Article, the term "inward processing" means the customs procedure under which certain goods can be brought into a Member's customs territory conditionally relieved, totally or partially, from payment of import duties and taxes, or eligible for duty drawback, on the basis that such goods are intended for manufacturing, processing, or repair and subsequent exportation. (c) For the purposes of this Article, the term "outward processing" means the customs procedure under which goods which are in free circulation in a Member's customs territory may be temporarily exported for manufacturing, processing, or repair abroad and then re-imported. Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 177 ARTICLE 11: FREEDOM OF TRANSIT Highlights and shortcomings------------------------------------------------------------ The Customs issued the Announcement on Advancing the Paperless Declaration of the Transportation of Goods in Transit to promote electronic and paperless customs supervision control of the transportation of goods in transit. --------------------------------------------------------------------------------------------------------------------- 1 Any regulations or formalities in connection with traffic in transit imposed by a Member shall not be: (a) maintained if the circumstances or objectives giving rise to their adoption no longer exist or if the changed circumstances or objectives can be addressed in a reasonably available less trade-restrictive manner; (b) applied in a manner that would constitute a disguised restriction on traffic in transit. Laws and Regulations Customs Law of the P.R.C. (2017 Revised Edition) (Link 11.1) Decree No. 38 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods in Transit, Decree No. 198 of the GACC Decision on Amending Certain Regulations, Decree No. 240 of the GACC Decision on Amending Certain Regulations (Link 11.2) Rules on the Supervision and Administration of Inspection and Quarantine of Entry-Exit Non-edible Animal Products (Link 11.3) Rules on the Administration of Inspection and Quarantine of Entry-Exit Genetically Modified Products (Link 11.4) Rules on the Supervision and Administration of Inspection and Quarantine of Imported and Exported Meat Products (Link 11.5) Rules on the Supervision and Administration of Inspection and Quarantine of Imported and Exported Feed and Feed Additives (Link 11.6) Trade Facilitation Annual Report of China (2023 Edition) 178 2023 中国贸易便利化年度报告 Rules on the Supervision and Administration of Inspection and Quarantine of Imported and Exported Grain (Link 11.7) Order No. 180 [2019] of the GACC Announcement on Prohibiting Transit of Special Articles (Link 11.8) Order No. 116 [2021] of the GACC Announcement on Promoting Paperless Declaration of Transportation of Goods in Transit (Link 11.22) Implementation China has established customs and inspection and quarantine procedures in connection with traffic in transit and does not impose any disguised restriction on traffic in transit. (Links 11.1, 11.2, 11.3, 11.4, 11.5, 11.6, 11.7 and 11.8) Based on the results of risk analysis and assessment, the customs determines the requirements for inspection and quarantine, sign bilateral agreements or determine the certificate of inspection and quarantine in consultation with the competent authorities of exporting countries or regions. General Comment The implementation is adequate. 2 Traffic in transit shall not be conditioned upon collection of any fees or charges imposed in respect of transit, except the charges for transportation or those commensurate with administrative expenses entailed by transit or with the cost of services rendered. Laws and Regulations Article 13 of Decree No. 38 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods in Transit provides that: Based on the actual situation, when the customs needs to dispatch personnel to escort the goods in transit, the operator or the carrier shall provide means of transportation free of charge and facilitate the mission of supervision and pay the fees in accordance with the regulations.(Link 11.2) Implementation According to Decree No. 38 of the GACC Rules of the P.R.C. Customs on Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 179 Supervision and Control of Goods in Transit, administrative fees may be incurred for the use of customs convoys. However, such fees will not be incurred since they are not included in the lists of administrative charges of national and central government departments, or the current list of administrative charges of the customs. (Link 11.2) General Comment The implementation is adequate. 3 Members shall not seek, take, or maintain any voluntary restraints or any other similar measures on traffic in transit. This is without prejudice to existing and future national regulations, bilateral or multilateral arrangements related to regulating transport, consistent with WTO rules. Implementation The Chinese government does not maintain any additional voluntary restraints or take any other similar measures on traffic in transit. General Comment The implementation is adequate. 4 Each Member shall accord to products which will be in transit through the territory of any other Member treatment no less favourable than that which would be accorded to such products if they were being transported from their place of origin to their destination without going through the territory of such other Member. Implementation The Chinese government does not impose any restraints on products that are in transit through the territory of any other Member. General Comment The implementation is adequate. Trade Facilitation Annual Report of China (2023 Edition) 180 2023 中国贸易便利化年度报告 5 Members are encouraged to make available, where practicable, physically separate infrastructure (such as lanes, berths and similar) for traffic in transit. Implementation At present, some China customs offices have opened green channels for goods in transit. (Links 11.9 and 11.10) General Comment The implementation is fairly adequate. 6 Formalities, documentation requirements, and customs controls in connection with traffic in transit shall not be more burdensome than necessary to: (a) identify the goods; and (b) ensure fulfilment of transit requirements. Implementation The current formalities, documentation requirements, and customs controls in connection with traffic in transit are not more burdensome than necessary for enterprises. General Comment The implementation is adequate. 7 Once goods have been put under a transit procedure and have been authorized to proceed from the point of origination in a Member's territory, they will not be subject to any customs charges nor unnecessary delays or restrictions until they conclude their transit at the point of destination within the Member's territory. Implementation According to Decree No. 38 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods in Transit, administrative fees may be charged for the use of customs convoys. However, such fees will not be charged because they are not included in the lists of administrative charges Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 181 of national and central government departments, or the current list of administrative charges of the customs. (Links 11.11, 11.12 and 11.13) Goods in transit are not subject to any customs charges nor unnecessary delays or restrictions throughout the current process. General Comment China Customs meets the requirement. 8 Members shall not apply technical regulations and conformity assessment procedures within the meaning of the Agreement on Technical Barriers to Trade to goods in transit. Implementation At present, China's competent authority in charge of transit does not apply technical regulations and conformity assessment procedures within the meaning of the Agreement on Technical Barriers to Trade to goods in transit. General Comment The implementation is adequate. 9 Members shall allow and provide for advance filing and processing of transit documentation and data prior to the arrival of goods. Implementation China Customs allows advance filing and processing of transit documentation and data. General Comment The implementation is adequate. 10 Once traffic in transit has reached the customs office where it exits the territory of a Member, that office shall promptly terminate the transit operation if transit requirements have been met. Trade Facilitation Annual Report of China (2023 Edition) 182 2023 中国贸易便利化年度报告 Implementation Generally, once traffic in transit has reached the customs office where it exits the territory, China Customs will promptly terminate the transit operation if transit requirements have been met. General Comment The implementation is adequate. 11 Where a Member requires a guarantee in the form of a surety, deposit or other appropriate monetary or non-monetary instrument for traffic in transit, such guarantee shall be limited to ensuring that requirements arising from such traffic in transit are fulfilled. Laws and Regulations Article 5 of Decree No. 581 of the State Council Regulations of the P.R.C. on Guarantee for Customs Affairs stipulates that where a party concerned engages in the transit of goods and means of transport, he shall provide a guarantee as required by the customs. (Link 11.14) Implementation China Customs allows parties to provide guarantees for the transit of goods and means of transport. General Comment The implementation is adequate. 12 Once the Member has determined that its transit requirements have been satisfied, the guarantee shall be discharged without delay. Laws and Regulations Regulations of the P.R.C. on Guarantee for Customs Affairs provides that when a party concerned has fulfilled the relevant legal obligations or has ceased handling the particular customs operation, the party concerned shall be notified in writing to complete the formalities of the discharge of the Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 183 guarantee and the rights. General Comment The implementation is adequate. 13 Each Member shall, in a manner consistent with its laws and regulations, allow comprehensive guarantees which include multiple transactions for same operators or renewal of guarantees without discharge for subsequent consignments. Laws and Regulations Article 5 of Decree No. 581 of the State Council Regulations of the P.R.C. on Guarantee for Customs Affairs provides that where a party concerned engages in the transit of goods and means of transport, he shall provide a guarantee as required by the customs. Article 11 provides that the party concerned that handles the same kind of customs affairs multiple times within a specific period may apply to the customs for the provision of comprehensive guarantees. Where the customs accepts the comprehensive guarantees, the party concerned no longer provides any separate guarantee when he handles the same kind of customs affairs. Implementation The implementation is adequate. 14 Each Member shall make publicly available the relevant information it uses to set the guarantee, including single transaction and, where applicable, multiple transaction guarantee. Laws and Regulations Decree No. 88 of the GACC provides that a transportation enterprise undertaking the transport of goods under customs supervision and control, shall, in accordance with the provisions of Articles 67 and 68 of the Customs Law, be required to have the guarantee as provided by any legal person, other organization or citizen that has the ability of guarantee of performance for customs affairs. (Link 11.15) Trade Facilitation Annual Report of China (2023 Edition) 184 2023 中国贸易便利化年度报告 Implementation The implementation is adequate. 15 Each Member may require the use of customs convoys or customs escorts for traffic in transit only in circumstances presenting high risks or when compliance with customs laws and regulations cannot be ensured through the use of guarantees. General rules applicable to customs convoys or customs escorts shall be published in accordance with Article 1. Laws and Regulations Article 13 of Decree No. 38 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods in Transit provides that: After the entry of and before the exit of goods in transit, they shall be transported along the route as prescribed by the competent transportation authority; where the competent transportation authority does not prescribe the route, customs shall designate a route instead. Based on the actual situation, when the customs needs to dispatch personnel to escort the goods in transit, the operator or the carrier shall provide the means of transportation free of charge and facilitate the mission of supervision and pay the fees in accordance with the regulations.(Link 11.2) Implementation In practice, it is rare that the customs needs to dispatch personnel to escort the goods in transit. The implementation is adequate. 16 Members shall endeavour to cooperate and coordinate with one another with a view to enhancing freedom of transit. Such cooperation and coordination may include, but is not limited to, an understanding on: (a) charges; (b) formalities and legal requirements; and (c) the practical operation of transit regimes. Implementation China has such arrangement in place. See links 11.16, 11.17, 11.18, 11.19, Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 185 11.20. 11.21. For example, China has signed an agreement with the Russian Federation on goods in transit through the territory of Kazakhstan. China has also re- initiated the agreement with Pakistan, Kazakhstan, and Kyrgyzstan on traffic in transit. In addition, China has begun to implement the TIR Convention pilot program in May 2018, expanded the scope of the pilot program in March 2019 and fully implemented it in June 2019. General Comment The implementation is adequate. 17 Each Member shall endeavour to appoint a national transit coordinator to which all enquiries and proposals by other Members relating to the good functioning of transit operations can be addressed. Laws and Regulations The competent departments of the State in charge of economy and trade and transportation are national transit coordinators for China. Article 3 of Decree No. 38 of the GACC Rules of the P.R.C. Customs on the Supervision and Control of Goods in Transit provides that: For transit goods of countries which have entered into agreements on transit goods with China or transit goods consigned from or to countries which have entered into agreements on international railroad through- transportation with China, transit shall be granted pursuant to the provisions of the relevant agreements; for transit goods of countries which have not entered into the aforementioned agreements with China, transit shall be granted upon approval from the competent authorities of the State in charge of economy and trade and transport and upon recordation with the customs office at the place of entry.(Link 11.2) Implementation The implementation is adequate. PART 2 QUANTITATIVE ANALYSIS — Assessment on Trade Facilitation in China Assessment on Trade Facilitation in China 中国贸易便利化量化评估 187 QUANTITATIVE ASSESSMENT ON TRADE FACILITATION IN CHINA The quantitative assessment is an important part of Trade Facilitation Annual Report of China (the Annual Report). In each of the past versions, Beijing Re-code Trade Security and Facilitation Research Center conducted the quantitative assessment through a specific questionnaire based on “Trade Facilitation Indicator System” developed by the OECD. But this method cannot make a complete correlation with the Review according to the TFA Text, which might cause differences between the two conclusions. To solve the above problem, the quantitative assessment of this year makes significant adjustments in the indicator systems and the scoring method so that the 11 indicators are matched with the 11 articles of the TFA and the scores matched with the content of the Review according to the TFA Text. By all these adjustments, this assessment is expected to be more objective to enable readers to understand the current situation of trade facilitation in China and the changes from 2021 to 2022 more visually and provide reference for the policy-making in the fields of trade facilitation. 1 Methodology 1.1 Design of the Indicator System The indicator system of this assessment, designed entirely based on the articles of the TFA, includes 11 first-level indicators and 64 second-level indicators under which several third-level indicators, forth-level indicators and fifth-level indicators are set. The number of the indicators in each level is shown below: Table 1 How to set the weights of the sub-indicators First-level Second-level Third-level Forth-level Fifth-level 1 Publication and availability of 4 9 13 - information Trade Facilitation Annual Report of China (2023 Edition) 188 2023 中国贸易便利化年度报告 2 Opportunity to comment, information before entry into force, 2 3 - - and consultations 3 Advance rulings 9 - - - 4 Procedures for appeal or review 6 2 - - 5 Other measures to enhance impartiality, non-discrimination and 3 3 - - transparency 6 Disciplines on fees and charges imposed on or in connection with 3 11 - - importation and exportation 7 Release and clearance of goods 9 31 18 6 8 Border agency cooperation 2 - - - 9 Movement of goods intended for 1 - - - import under customs control 10 Formalities connected with 9 19 7 4 importation, exportation and transit 11 Freedom of transit 17 - - - The inclusive and subordinative relationship among the indicators of different levels are created according to the hierarchical structure of the text of the TFA. 1.2 Scoring Methods The Review according to the TFA Text gives 4 classes of qualitative evaluation on the implementation of each article/paragraph. The quantitative assessment set corresponding scores on different classes of qualitative evaluation as follows: Table 2 Scores corresponding to the classes of qualitative evaluation Class of qualitative evaluation Score (0-2) The implementation is adequate. 2.0 The implementation is fairly adequate, but partial improvement is also needed. 1.5 The implementation is not adequate, and overall improvement is needed. 1.0 No implementation. 0.0 By the above method, each of the bottom-level indicators, which corresponds to a certain article/ Assessment on Trade Facilitation in China 中国贸易便利化量化评估 189 paragraph of the TFA, is scored. It is noted that a few paragraphs of the TFA are explanatory texts which do not need to be evaluated. 1.3 Statistical Method The purpose of the statistics is to calculate the scores of the indicators at each level, from bottom to top, to finally get the Trade Facilitation Index. The process of the statistics involves setting the weights of the indicators: 1) from the bottom-level indicators to the first-level indicators: the weight of each indicator is set according to the approximate proportion of its corresponding article/paragraph text in the TFA; 2) from the first-level indicators to the final Trade Facilitation Index: the weight of each first-level indicator is set through grading by the expert team of the Annual Report. After being calculated, the scores (0-2) of the first-level indicators will be transferred to the scores in percentage (0-100). 2 Conclusion All the scores of the first-level indicators and the second-level indicators are shown below: Table 3 Scores of the first-level indicators & the second-level indicators First-level Indicator Second-level Indicator Score Score Score No. Weight No. Weight (0-2) (0-100) (0-2) 1.1 52.38% 1.80 1 Publication and availability of 1.2 23.81% 1.39 11.00% 1.61 80.34 information 1.3 19.05% 1.50 1.4 4.76% 1.00 2 Opportunity to comment, information 2.1 75.00% 1.50 10.50% 1.50 75.00 before entry into force, and consultations 2.2 25.00% 1.50 Trade Facilitation Annual Report of China (2023 Edition) 190 2023 中国贸易便利化年度报告 3.1 11.11% 2.00 3.2 11.11% 2.00 3.3 11.11% 2.00 3.4 11.11% 2.00 3 Advance rulings 9.25% 1.89 94.44 3.5 11.11% 2.00 3.6 11.11% 2.00 3.7 11.11% 1.50 3.8 11.11% 2.00 3.9 11.11% 1.50 4.1 28.57% 1.75 4.2 14.29% 1.50 4.3 14.29% 2.00 4 Procedures for appeal or review 10.50% 1.71 85.71 4.4 14.29% 2.00 4.5 14.29% 1.50 4.6 14.29% 1.50 5.1 20.00% 1.50 5 Other measures to enhance impartiality, 5.00% 1.90 95.00 5.2 20.00% 2.00 non-discrimination and transparency 5.3 60.00% 2.00 6.1 33.33% 1.83 6 Disciplines on fees and charges imposed on or in connection with 9.75% 1.76 87.85 6.2 8.33% 1.50 importation and exportation 6.3 58.33% 1.75 7.1 4.08% 1.75 7.2 2.04% 2.00 7.3 14.29% 1.88 7.4 8.16% 1.50 7 Release and clearance of goods 12.75% 1.72 85.80 7.5 8.16% 1.88 7.6 4.08% 1.00 7.7 22.45% 1.75 7.8 26.53% 1.83 7.9 10.20% 1.38 8.1 50.00% 1.50 8 Border agency cooperation 8.50% 1.50 75.00 8.2 50.00% 1.50 9 Movement of goods intended for 8.25% 2.00 100.00 - - - import under customs control Assessment on Trade Facilitation in China 中国贸易便利化量化评估 191 10.1 17.86% 1.50 10.2 10.71% 2.00 10.3 10.71% 1.75 10.4 3.57% 1.50 10 Formalities connected with 11.50% 1.74 86.83 10.5 7.14% 2.00 importation, exportation and transit 10.6 10.71% 2.00 10.7 7.14% 2.00 10.8 7.14% 1.50 10.9 25.00% 1.63 11.1 5.88% 2.00 11.2 5.88% 2.00 11.3 5.88% 2.00 11.4 5.88% 2.00 11.5 5.88% 1.50 11.6 5.88% 2.00 11.7 5.88% 2.00 11.8 5.88% 2.00 11 Freedom of transit 3.00% 1.94 97.06 11.9 5.88% 2.00 11.10 5.88% 2.00 11.11 5.88% 2.00 11.12 5.88% 2.00 11.13 5.88% 2.00 11.14 5.88% 2.00 11.15 5.88% 2.00 11.16 5.88% 1.50 11.17 5.88% 2.00 Trade Facilitation Index 1.72 86.23 - - - By weighted averaging the scores of the 11 first-level indicators, the Trade Facilitation Index of this year (2022) is calculated: 86.23 (0-100). The first-level indicators are divided into three performance degrees: Trade Facilitation Annual Report of China (2023 Edition) 192 2023 中国贸易便利化年度报告 Table 4 Performance degrees of the first-level indicators Performance degree Indicator 3 Advance rulings 5 Other measures to enhance impartiality, non-discrimination and transparency 9 Excellent (≥90) Movement of goods intended for import under customs control 11 Freedom of transit 1 Publication and availability of information 4 Procedures for appeal or review 6 Disciplines on fees and charges imposed on or in connection with importation Good (<90 and ≥80) and exportation 7 Release and clearance of goods 10 Formalities connected with importation, exportation and transit 2 Opportunity to comment, information before entry into force, and consultations Fair (<80 and ≥60) 8 Border agency cooperation With the adjusted methodology, the Trade Facilitation Index of last year (2021) is 85.20. Compared with last year, the performance of this year increases by 1.20 points. This improvement is achieved by the changes in two aspects: 1) in January 2022, the website of the GACC launched the " Legislation of the GACC " column, displaying the customs regulations currently in effect in a unified format, complete in content, authoritative and standardized. Word and PDF formats are provided on the website for downloading in order to facilitate the access of traders and other stakeholders. This makes more adequate implementation of Paragraph 2.1.2 of Article 2 of the TFA, improving the score of Opportunity to Comment, Information before Entry into Force, and Consultations from 65.23 to 75.00; 2) on November 24, 2021, the GACC issued Announcement No. 100 of 2021 on Deepening the Reform of Customs Duty and Tax Guarantee (Link 7.60), and decided to implement the reform of duty and tax guarantee with enterprises as the unit from December 1, 2021, so that a single guarantee can be used for multiple duty and tax guarantee businesses at the same time in the customs offices across the country, which can guarantee the nationwide collection of duties and taxes, duty and tax payment period, duty and tax collection elements, temporary entry and exit of goods and articles, inbound repair and outbound processing of goods, and import of leased goods. On July 5, 2022, the GACC issued Announcement No. 56 of 2022 on Promoting the Guarantee of Financial Companies of Enterprise Groups Assessment on Trade Facilitation in China 中国贸易便利化量化评估 193 (Link 7.67), which provides for the guarantee letter of guarantee of financial companies of enterprise groups and its implementation nationwide, further reducing the cost of customs clearance for such enterprises. These measures make more adequate implementation of Paragraph 7.2.3.(b) of Article 7 of the TFA , improving the score of Release and Clearance of Goods from 85.50 to 85.80.

版权说明 《2023 中国贸易便利化年度报告》由北京睿库贸易安全及便利化研究中心全程组织 调研、编撰、设计、制作。 本材料中所有内容，包括文字、图片和图表资料，版权均归北京睿库贸易安全及便利 化研究中心所有，任何个人或机构未经本中心书面协议授权，不得以任何形式、任何手段 复制、发布、发表或传播。 以上条款，如有违者，本中心保留依法追究其责任的权利。 北京睿库贸易安全及便利化研究中心 网址：https://www.re-code.org（中文）；http://www.recode-research.org（英文） 地址：北京市东城区南竹杆胡同 2 号 - 银河 SOHO-D 座 (D2)-16 层 -51609 室 电话：+86-10-5957 6019 北京睿库贸易安全及便利化研究中心版权所有 - 1 - 摘 要 本报告主要包括两个部分：对中国实施WTO《贸易便利化协定》 的情况进行逐条评议的定性分析，以及对中国贸易便利化水平进行 量化测评的定量分析。本年度，我们对量化测评方法进行了较大幅 度的调整优化，增强了定量分析与定性分析指标的契合度。两种分 析的结果均显示，中国贸易便利化水平基本保持平稳，略有上升。 2022 年中国贸易便利化量化测评指数得分为 86.23（百分制）， 较上一年度小幅上升 1.02 点，微增 1.20%。 本年度中国贸易便利化和营商环境延续了前两年的特点：大调 整较少，局部优化较多。从国内看，2022 年 10 月召开的中共二十 大以及随之召开的二十届一中全会，对中国经济社会发展进行阶段 性总结、作出整体性安排。大会召开前宏观政策环境保持总体平稳， 当在意料之中。从国际看，新冠肺炎疫情久滞不去，加之乌克兰危 机引发国际市场环境骤变，全球贸易依托运行的基本结构乃至赖以 生存的基本条件，都面临数十年来未曾有过的挑战。受此影响，中 国政府谨慎应对，对贸易便利化的推进仍主要体现在具体政策优化 和措施落实方面，海关等部门优化执法、改善服务，效果比较明显。 因此，在充满不确定性的环境中，中国贸易便利化量化测评指数仍 然保持微升态势。 贸易便利化分项因子得分大多变化轻微，除“评价机会、生效 前信息及磋商”异军突起、升幅达到 9.38 个分值外，其余指标升 幅均不超过 0.30 个分值。“受海关监管的进口货物的移动”指数 得分最高，为 100.00，表现最优；“评价机会、生效前信息及磋商” 虽然增幅第一，但得分仍与“边境机构合作”并列成为 11 项指标 中最低，仅 75.00 分，是中国贸易便利化和营商环境的最短板所在。 贸易便利化领域较为突出的变化包括： 1 海关改革延续务实态度。为有效应对疫情，中国海 关采取全面推广企业集团加工贸易监管模式、暂免征收加工贸易企 业内销税款缓税利息、促进跨境贸易便利化专项行动等举措，举措 - 2 - 较为实际，企业反响较好。 2 法治环境变化突出。修订并公布实施了《中华人民 共和国行政处罚法》《中华人民共和国海关法》《中华人民共和国 食品安全法》《中华人民共和国进出口商品检验法》等重要法律法 规，出台并实施了《中华人民共和国生物安全法》。立法前征集公 众意见的力度有较大提高，征求立法建议的项目增长 84.6%，征集 到的建议数增长 51.2%，既体现了该年度中国海关立法活动的频繁， 也显示出公众在海关立法过程中参与度的提高。 3 信息公开改善较为明显。规章生效前公布全部符合 时效要求，较之前有明显进步；海关总署网站上线“海关规章库” 栏目，为贸易商和其他利益相关方查阅提供了较大便利。 4 AEO 制度建设有较大进步。新版《海关高级认证企 业标准》公布，对企业分类进行了调整，认证政策透明度也有所提 升，但政策落实效果有待提升。 主要建议： 1 新冠疫情发生以来，进口冷链食品通关流程长、时 耗久、成本高的问题愈发凸显，基层防疫政策层层加码、变化频仍， 商界反映难以适应，建议海关尽快改进。 2 海关对高级认证企业的便利措施继续增加，但部分 措施落实不充分，企业总体获得感不强。另外，新的《海关高级认 证企业标准》公布，认证政策透明度有所提升，但不少企业反映近 年来海关认证标准调整过于频繁，较难适应。建议强化政策落实力 度，提高政策稳定性和连续性。 - 3 - 3 一些问题虽经多年建议仍无改善，已成痼疾，包括： 中国海关英文网站内容覆盖面、更新及时性明显不足；中国国家贸 易便利化委员会功能发挥欠缺；政策制定的商界参与度保持低位且 改善程度有限；政策制定、AEO 等领域未能充分引入和发挥第三 方专业机构作用。 - 4 - 序 一 自世界贸易组织《贸易便利化协定》(TFA) 于 2017 年 生效以来，该协定在过去五年中产生了多方面的经济效益， 包括在全球供应链的数字化、韧性、包容性和可持续发展 等领域。随着 TFA 的实施，贸易便利化已成为各个国家、 区域和全球贸易政策改革和开放的重要组成部分。当前， Anabel Gonzalez 世贸组织成员面临全球性挑战，TFA 为多边贸易合作赋予 世界贸易组织副总干事 了全新的内涵：各方需要携手合作，减轻贸易程序和流程 引起的摩擦。 自 2015 年 TFA 批准以来，根据联合国贸易和发展会 议、世界银行集团、经济合作与发展组织和世界贸易组织 等国际组织公认的评估，中国作为世界第一大货物贸易国， 在促进贸易便利化和优化营商环境方面总体上取得了显著 进展。中国已通报了 TFA 全部措施，并于 2020 年 1 月提 前实施了各项条款。特别是最近，中国采取了一系列具体 措施，包括简化单证要求、优化流程、提高自动化程度并 减少收费。中国海关秉承“智慧治理”理念，加快实施 TFA，是其着力适应先进贸易技术的体现。这些举措增强 了中国对外开放政策的稳定性、透明度和可预见性，同时 降低了跨境贸易的成本，节省了时间。 提高全球贸易便利化水平，需要各国政府、商界和 学术界等各方的共同努力。我高兴地看到，由北京睿库 贸易安全及便利化研究中心 (“睿库”) 编制的《中国贸 易便利化年度报告》显示，过去一年，中国实施 TFA 取 得了稳步进展，同时也找到了优势和不足。我相信，睿 库通过对 TFA 条款逐项开展定性和定量相结合的评估， 将为各成员国实施 TFA 的情况开展更全面的评估增添重 要价值。 展望未来，我希望中国继续发挥引领作用，开展国内 改革，大力推进数字化和可持续的贸易便利化，包括在发 布放行时间研究报告、加强机构间合作、发挥国家贸易便 利化委员会职能以及深化公私伙伴关系等领域作出进一步 - 5 - 的努力。我也希望能有更多像睿库这样的独立专业机构， 致力于为贸易便利化这项有意义的事业做出贡献。 Anabel Gonzalez 世界贸易组织副总干事 - 6 - 序 二 很高兴为《中国贸易便利化年度报告》作序，并向北 京睿库贸易安全及便利化研究中心（以下简称“睿库”） 发布本次报告表示祝贺！该报告认真梳理了中国为进一步 提升口岸贸易便利化水平所采取的积极措施，并准确指出 了需要改进的领域，这对持续提升贸易便利化水平并有效 Ricardo Trevino Chapa 推进各项措施意义重大。 世界海关组织副秘书长 自 2015 年世界贸易组织《贸易便利化协定》通过以来， 中国高度重视贸易便利化目标。中国通过促进无纸化贸易、 发展单一窗口以及建立和不断完善经认证的经营者（AEO） 制度，实现了边境管理流程的现代化和简约化。中国以充 分落实世贸组织《贸易便利化协定》为重点，强调提升政 府促进贸易便利化的效能，发挥政府在税收征管和保护社 会方面的传统职能，促进贸易的健康灵活发展。世界海关 组织的战略规划明确了上述政府职能应当成为当今世界各 国海关当局的主要战略目标，中国政府的这些举措完全符 合战略规划要求。 中国在推进监管流程现代化和简约化时，始终充分考 虑到全面利用技术手段并充分发挥其潜力以实现海关的主 要目标。中国海关秉承并实践的“三智”理念（智慧海关、 智能边境、智享联通）就是一个典型的优秀案例，也符合 世界海关组织的战略规划。该战略将“科技与创新”确定 为未来几年的重点发展领域之一。海关监管必须通过流程 的自动化并提升供应链的透明度以适应不断发展的全球环 境和贸易发展。在这方面，我特别赞赏中国所采取的方法 和发展方向，并关注到报告中所强调的中国能够采取的有 效措施和发展决心。 洞悉自身的优势和缺点是取得重要进步、促进发展的 先决条件。《贸易便利化协定》的成功实施依赖于对问题 的准确诊断。在这方面，世界海关组织已经开展了放行时 间研究，提供了一套相关指标来衡量边境管理水平。如今， 世界海关组织正在实施一个更全面、更宏大的项目，即世 - 7 - 界海关绩效评估机制（PMM），旨在成为评估各国海关绩 效的国际参考标准。这些工具可有效支持各国认真执行世 贸组织贸易便利化的各项条款。 我希望睿库贸易安全及便利化研究中心的这份报告能 够为国际组织、政府机构、贸易商和研究人员就携手合作 并进一步提高边境贸易便利化水平提供有价值的参考。 Ricardo Trevino Chapa 世界海关组织副秘书长 - 8 - 序 三 2015 年 9 月 4 日，中国向世界贸易组织递交了关于《贸 易便利化协定》议定书的接受书。《贸易便利化协定》是 一份具有开创性意义的成果，旨在简化国际贸易流程，大 幅减少对国际贸易形成减缓和阻碍作用的繁文缛节、官僚 冗习，从而降低跨境交易的时间和经济成本。众所周知， 这是贸易便利化领域一项志存高远的安排，其实施有助于 优化政府财政汲取、改善外资营商环境、增强国家总体竞 争力。 实施《贸易便利化协定》需要政府的大力支持和商界 的全心投入。从这个角度上讲，北京睿库贸易安全及便利 化研究中心编撰和发布《中国贸易便利化年度报告》可谓 正当其时，这份报告既有清晰的指导意义，又有切实的操 作参考价值，有助于投资人、贸易商和其他相关人士更好 地了解和跟踪贸易便利化进程，基于事实进行决策，准确 判定挑战和机遇，并且有效开展能力建设和技术援助。 我希望这份报告能够帮助中国及其贸易伙伴推进自身 的贸易便利化进程，为政府、企业、跨境贸易商、生产商 和消费者带来便益，提高地区乃至全球一体化水平，从而 更好地实现联合国 2030 年可持续发展目标。 Maria Rosaria Ceccarelli 联合国欧洲经济委员会经济合作与贸易司 贸易便利化处处长 - 9 - 前 言 这是《中国贸易便利化年度报告》的第7 个版本。这一版本中， 我们对编制体例进行了系列优化：进一步细化了《摘要》，对本 年度中国贸易便利化进程中取得的重要进展和明显不足进行梳理 总结；对评议引用的法规内容进行了精简删节；在《中国贸易便 利化量化评估报告》部分，对量化测评方法进行了较大幅度的修 订完善；对英语翻译进行了更高标准的审核。 本版报告的覆盖时段为 2021 年 9 月 1 日至 2022 年 8 月 31 日。 这一时期，新冠疫情仍在干扰阻滞国际经贸发展，中美贸易摩擦 时缓时急，乌克兰危机骤然爆发，全球贸易规则和格局面临巨大 挑战，世界市场在步履维艰的复苏中面临更多不确定因素。中国 为控制疫情和恢复经济增长做出了大量努力，商品生产和对外贸 易继续发展，贸易便利化进程仍在推进，但企业普遍反映压力较大。 在此一年间，中国海关等监管部门未实施宏观的全局性政策调整， 工作重点依然为简化通关、减轻企业负担，帮助企业应对困局。 就在本报告截稿进入后期加工之际，中共二十大和二十届一 中全会在京召开，中国共产党迎来新一届中央领导集体，这将对 中国经济社会发展产生重大影响。另外，中国对新冠病毒防控政 策也发生了重大调整。这些变化在推进中国贸易便利化进程方面 将产生怎样的影响，我们拭目以待。 数年来，《中国贸易便利化年度报告》得到了众多专业人士 和机构的热心支持。在此，我要特别感谢世界贸易组织（WTO） 副总干事 Anabel Gonzalez 女士、世界海关组织（WCO）副秘书长 Ricardo Trevino Chapa 先生、联合国欧洲经济委员会（UNECE） 经济合作与贸易部贸易便利化处负责人Maria Rosaria Ceccarelli 女士，他们在百忙之中为报告作序，对我们的工作给 予了肯定，给我们带来了很大鼓舞；感谢英特尔（中国）有限公 司、康明斯（中国）投资有限公司、日产（中国）投资有限公司、 深圳市天地纵横企业管理顾问有限公司、泰科（中国）投资有限 公司、伟创力信息技术（深圳）有限公司、上海兴亚报关有限公 司、上海欣海报关有限公司、优比速包裹运送（广东）有限公司， 他们对睿库研究中心和本报告给予了长期的支持和帮助；感谢欧 - 10 - 盟、德国、意大利、荷兰、波兰、比利时、白俄罗斯、印度、澳 大利亚等国家和地区驻华海关参赞、专员对睿库研究工作的关心， 以及对本报告的支持和赞赏。 我还要特别感谢深圳市全运通物流发展有限公司和报告编撰 团队成员，特别是 WCO 关税及贸易事务司原司长刘平先生，他们 为今年《报告》质量的显著提升做出了不懈努力。 本着开放的态度，我们接受任何善意的、建设性的批评意见 和建议，并真诚欢迎专业人士参与到这个项目中来。网络联系： https://www.re-code.org/%E8%81%94%E7%B3%BB%E6%88%91%E 4%BB%AC?locale=zh_CN（ 中 文），http://www.recode-research.org/ contact.html（英文），微信号：jiangxp1234。 北京睿库贸易安全及便利化研究中心主任 - 11 - 使用指南 本报告以世界贸易组织《贸易便利化协定》（Trade Facilitation Agreement）第一部分 为结构框架，按照《贸易便利化协定》各条规定，逐条对中国的实施情况进行评议，着重 关注中国贸易便利化方面的重要进展和不足，并对中国贸易便利化水平进行量化评估。 2015 年 9 月 4 日，中国向世界贸易组织递交了关于《贸易便利化协定》议定书的接受书， 成为世贸组织第 16 个接受议定书的成员，为协定的尽早实施起到了重要推动作用。中国 对《贸易便利化协定》第7 条第 6 款“调查确定并公布平均放行时间”、第10 条第 4 款“单 一窗口”、第 10 条第 9 款“暂准进口货物及入境 / 出境加工”、第 12 条“海关合作”作 出了保留。对于上述作出保留的条款，除第 12 条外，本报告同样进行评议。 借鉴国际经验，本报告自2020 版起，以报告指导年份为基准命名，本次版本为2023 版。 本报告第一部分《贸易便利化逐项参照评议》正文中所有在句首使用阿拉伯数字或英 文字母排序、通栏排版的部分均为《贸易便利化协定》原文条款，其余为评议内容。 本报告对内文中所涉相关规定、政策、信息资源，均给出了对应的互联网官方网址链 接，附于北京睿库贸易安全及便利化研究中心网站（中文：www.re-code.org；英文：www. recode-research.org）公布的电子版《报告》后，供参照查用。 本报告为参考性建议，所作调查、评议仅具参考价值，不具备完全的穷尽性、精确性。 本报告为开放式项目，未能穷尽和不尽精确之处，欢迎有识之士提出切实批评和宝贵 建议。 本报告中所涉及的全部信息、资料、数据，有效性均截至 2022 年 8 月 31 日。 - 12 - 项目成员 项目统筹：江小平 郭崞 项目专家（排名不分先后） 江小平 北京睿库贸易安全及便利化研究中心主任。 曾任职于海关总署、地方海关、外经贸局等政府机构及外贸公司、世界 500 强外企，现兼任《中国海关》 杂志社专家库成员、对外经济贸易大学客座教授、亚洲开发银行跨境贸易专家。先后组织实施《国际进 出境快递货物海关监管制度》《边境地区小额贸易的现状及发展》（亚洲开发银行项目）、《海关特殊 监管区保税货物流转管理制度改革》《进出口海运放行时间》（系列课题）等一系列具有应用价值的研 究课题，是中国海关制度建设的积极参与者、影响者。《中国贸易便利化年度报告》课题项目发起、规划、 组织、统筹及部分编撰者。 李卓 长期从事关务工作，有丰富的关务、商务、税务工作经验，熟悉外贸、海关政策及实务操作，擅长关务 全流程优化整合《中国贸易便利化年度报告》课题项目组成员。 张浩 资深关务专家。 从事进出口报关和物流工作 17 年，曾担任大型台资和美国上市公司在华工厂的船务主管和物流经理等职， 擅长企业贸易合规和加工贸易保税管理，对海关和检验检疫政策法规有较深钻研和学习。 熊斌 深圳市天地纵横企业管理顾问有限公司创始合伙人，长期从事关贸政策研究、涉外型企业管理咨询和技 术服务工作。 具备深厚的疑难涉外问题处置和解决能力，指导众多大中型涉外企业的海关、税务、外汇、工商、贸易模式、 供应链筹划工作，帮助其建立贸易合规管理体系。积极参与新型贸易业态创新筹划、课题研究和政策推 进工作。长期担任商务部培训中心、中国国际商会、中国贸易促进会、中国五矿化工进出口商会特邀培 训专家。著有《外贸企业轻松应对海关估价》《涉外型企业海关事务风险管理报告》《加工贸易实务操 作与技巧》《AEO 认证实用手册》等系列书籍。《中国贸易便利化年度报告》课题项目组成员。 - 13 - 郭崞 长期从事关务信息工作，熟悉海关、外贸政策动态，擅长关务资讯产品生产全流程管理。《中国贸易便 利化年度报告》课题项目组成员。 于德水 长期在海关（原检验检疫转隶）基层一线多个岗位工作，对检验检疫技术法规、标准、合格评定等较为熟悉。 主持和参与科研、政研课题多个，发表论文多篇，主持制订SN 行业标准 2 项。《中国贸易便利化年度报告》 课题项目组成员。 周卓见 经济学硕士，专业领域为国际贸易与数据分析。 2014 年加入北京睿库贸易安全及便利化研究中心，参与了《中国进出口货物口岸放行时间评测》《贸易 便利化评价指标体系》《口岸收费调查》等一系列研究课题的方案设计和具体实施工作，并主要承担了 各项目中的流程整理和数据分析任务。 王进 青岛关键企业管理咨询有限公司海关事务咨询顾问，微信公众号“观海咨询”创始人。熟悉中国海关法 律法规和实际操作，对海关事务具有深入的理论研究和丰富的实践经验，为进出口企业提供专业、高效 海关事务咨询服务。 林倩 北京德和衡律师事务所高级合伙人、执业律师，北京睿库贸易安全及便利化研究中心研究员，中国政法 大学研究生院兼职教授。 林倩律师曾在海关总署从事走私违规案件的审理和立法工作，是海关法领域资深法律专家。为《中国海关》 杂志“老林说法”专栏特约撰稿人，发表海关进出口贸易合规法律风险防控方面的文章数十篇，是进出 口贸易合规类专著《老林说法》一书的作者。 - 14 - 目 录 版权说明 1 摘要 2 序一 5 序二 7 序三 9 前言 10 使用指南 12 项目成员 13 术语表 17 定性分析：世界贸易组织《贸易便利化协定》逐项参照评议 1 第 1 条：信息的公布与可获取性 2 1．公布 4 2．通过互联网提供的信息 13 3．咨询点 15 4．通知 18 第 2 条：评论机会、生效前信息及磋商 19 1．评论机会和生效前信息 19 2．磋商 23 第 3 条：预裁定 25 第 4 条：上诉或审查程序 32 第 5 条：增强公正性、非歧视性及透明度的其他措施 38 1．增强监管或检查的通知 39 2．扣留 42 3．检验程序 43 第 6 条：关于对进出口征收或与进出口和处罚相关的规费和费用的纪律 46 1．对进出口征收或与进出口相关的规费和费用的一般纪律 46 2．对进出口征收或与进出口相关的海关业务办理规费和费用的特定纪律 51 3．处罚纪律 52 第 7 条：货物放行与结关 57 - 15 - 1．抵达前业务办理 57 2．电子支付 61 3．将货物放行与关税、国内税、规费和费用的最终确定相分离 63 4．风险管理 70 5．后续稽查 74 6．确定和公布平均放行时间 75 7．对经认证的经营者的贸易便利化措施 77 8．快运货物 82 9．易腐货物 87 第 8 条：边境机构合作 93 第 9 条：受海关监管的进口货物的移动 98 第 10 条：与进口、出口和过境相关的手续 102 1．手续和单证要求 102 2．副本的接受 106 3．国际标准的使用 107 4．单一窗口 108 5．装运前检验 109 6．报关代理的使用 109 7．共同边境程序和统一单证要求 110 8．拒绝入境货物 111 9．货物暂准进口以及进境和出境加工 114 第 11 条：过境自由 119 定量研究：中国贸易便利化量化评估 126 - 16 - 术语表 GLOSSARY 中国海关 China Customs 海关总署 General Administration of China Customs (GACC) 检验检疫 Inspection and Quarantine 原国家质量监督检验检疫总局 / 质检总局 former General Administration of Quality Supervision, Inspection and Quarantine (AQSIQ) 商务部 Ministry of Commerce 财政部 Ministry of Finance 国家发改委 National Development and Reform Commission 经认证的经营者 Authorized Economic Operator (AEO) AEO 互认 AEO Mutual Recognition 信用管理 Credit Management 申报 Declaration 归类 Classification 估价 Valuation 担保 Guarantee 行政复议 Administrative Review 预裁定 Advance Ruling 单一窗口 Single Window (SW) 全国通关一体化改革 National Customs Clearance Integration Reform 进境维修 Inward Maintenance 出境加工 Outward Processing 互联网 + 海关 Internet + Customs 卫生和植物检疫 Sanitary and Phytosanitary (SPS) 动植物检疫 Quarantine of Animals and Plants 卫生检疫 Health Quarantine 技术性贸易壁垒 Technical Barriers to Trade (TBT) 《国际公路运输公约》 Transports Internationaux Routiers (TIR) 《危险货物国际道路运输公约》 European Agreement Concerning the International Carriage of Dangerous Goods by Road 自由贸易协定 Free Trade Agreement (FTA) 自由贸易试验区 Pilot Free Trade Zone 主动披露 Voluntary Disclosure 提前申报 Advance Declaration 两步申报 Two-step Declaration 船边直提 Shipside Delivery 关税保证保险 Tariff Guarantee Insurance 抵港直装 Shipment upon Port Arrival 汇总征税 Aggregate Taxation 六稳六保 Ensure Stability on the Six Fronts and Security in the Six Areas - 17 - 双随机、一公开 Double-Random Inspection and Disclosure 放管服 Streamline Administration and Delegate Power, Improve Regulation, and Upgrade Services 三智（智慧海关、智能边境、智享联通） Smart Customs, Smart Borders and Smart Connectivity - 18 - 第一部分：定性分析 ——世界贸易组织《贸易便利 化协定》逐项参照评议 本节内文中所涉相关规定、政策、信息资 源，均给出了对应的互联网官方网址链接， 刊发于北京睿库贸易安全及便利化研究中 心网站“研究报告”栏目：https://www.re- code.org/article/1135?categoryid=46 Trade Facilitation Annual Report of China (2023 Edition) 2 2023 中国贸易便利化年度报告 第 1 条：信息的公布与可获取性 亮点与不足 ------------------------------------------------------- 1. 信息公开的统一性和获取的便利性有所改善，中国海关门户网站增 设“海关总署规章库”栏目是一个亮点。 2. 修订并公布实施了《中华人民共和国行政处罚法》《中华人民共和 国海关法》《中华人民共和国食品安全法》《中华人民共和国进出口 商品检验法》等重要法律法规。 3. 中国海关门户英文网站内容覆盖面、更新及时性仍然明显不足。 4. 中国国家贸易便利化委员会功能发挥依然欠缺。 ---------------------------------------------------------------- 规章及制度 2001 年 12 月，中国成为世界贸易组织正式成员。 加入世界贸易组织至今，中国政府高度重视政府信息公开工作。 2007 年，国务院颁布《中华人民共和国政府信息公开条例》（见链接 1.1），并在随后的 9 年间，先后 12 次以国务院办公厅名义就有关政 府信息公开工作下达通知或意见（见链接 1.2），使得包括跨境贸易管 理在内的政府信息公布取得显著进步。2019 年 4 月，中华人民共和国 国务院令第 711 号公布了修订后《中华人民共和国政府信息公开条例》， 自 2019 年 5 月 15 日起施行。（见链接 1.3） 中国海关根据国务院《中华人民共和国政府信息公开条例》，制定并 实施了《中华人民共和国海关政府信息公开办法》。（见链接 1.4） 中国海关还发布了《海关总署 < 关于全面推进政务公开工作的意见 > 实施办法》。（见链接 1.5） 2016 年 5 月 9 日，国务院召开全国推进简政放权放管结合优化服务改 革电视电话会议，国务院总理李克强在会上强调：简政放权要取得更 大实效，必须以更大力度推进政务公开。并作出具体要求：加快清单 制定和公开；全面推进政府信息公开；打通“信息孤岛”；及时公开 突发敏感事件处置信息。（见链接 1.6） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 3 中国海关门户网站对国务院及海关等相关机构关于政府信息公开的规 定进行了汇总梳理。（见链接 1.7） 2016 年 8 月，海关总署更新了《海关总署政府信息公开指南》。2018 年 4 月出入境检验检疫管理职责和队伍划入海关总署后，海关总署对 该指南再次进行更新，明确涉及出入境检验检疫职责的政府信息公开 申请可向海关总署提出。2019 年 5 月，海关总署根据修订后的《中华 人民共和国政府信息公开条例》，更新了《海关总署政府信息公开指南》。 2021 年 12 月，该指南再度更新。（见链接 1.8） 2019 年 10 月 23 日，中华人民共和国国务院令第 722 号公布《优化营 商环境条例》，其中明确提出国家依托一体化在线平台，推动政务信 息系统整合；实现行政执法信息及时准确公示、行政执法全过程留痕 和可回溯管理、重大行政执法决定法制审核全覆盖。（见链接 1.9） 2019 年 11 月，海关总署更新了《海关总署政府信息公开指南》，更 新后的版本全面融入了检验检疫类业务。2020 年 12 月，该指南再次 更新。（见链接 1.10） 2020 年 11 月，国务院办公厅发布《关于印发 < 政府信息公开信息处 理费管理办法 > 的通知》（国办函〔2020〕109 号），对政府信息公 开费用收取作出规定，该办法自2021 年 1 月 1 日起施行。（见链接1.11） 2021 年 9 月，《国务院办公厅政府信息与政务公开办公室关于印发 < 中华人民共和国政府信息公开工作年度报告格式 > 的通知》（国办公 开办函〔2021〕30 号）发布，对政府信息公开年度报告格式作出了详 细规定。（见链接 1.12） 另外，中国海关门户网站增设了“海关总署规章库”栏目，将现行有 效的海关相关法规统一进行了公布。（见链接 1.13） 实施情况 相关政府机构除了运用书籍、报刊、电视等传统媒体以及互联网、移 动终端 APP 等现代传媒渠道主动发布信息，还通过热线电话以及网络 平台为公众提供咨询服务并接受公众申请提供相关信息。 近年来，随着互联网和移动信息平台的发展，中国海关不断拓展信息 服务渠道，在开通海关总署官方微信微博“海关发布”后，还相继开 通了“海关发布”头条号、抖音号、企鹅号、人民号。 中国海关门户网站“政务公开”、“互联网 + 海关”、“互动交流” Trade Facilitation Annual Report of China (2023 Edition) 4 2023 中国贸易便利化年度报告 等栏目较为集中地公布了相关信息。（见链接 1.14、1.15、1.16） 总体评价 进步明显，实施较为充分。信息公开的统一性、系统性、及时性有所提高， 但与国务院的规定、WTO 的透明度等尚有一定差距。 具体而言，中国海关门户网站“政府信息公开”和“互动交流”栏目提供了 固定和相对集中的信息获取渠道，信息获取便利性有了较为明显的提升。 但与此同时，有些具体内容公布和更新仍不够及时。例如：海关总署网站 政务公开栏目项下“法定主动公开内容”中，海关总署权责清单、大部分 直属海关权责清单尚未公布；尚未公开完整的海关行政检查事项、外勤 作业事项，如属地检查、核查等作业等；对于海关采信的其他检验机构目录、 实行验证管理的进出口商品目录等依法依规应当公开的目录，海关总署 网站至今 还 未实现公 开。 建议 在保持信息公开渠道稳定性与便利性的同时，继续加大相关内容的公 开范围和公开力度。尤其是海关发布的通知、函等材料，几乎均未公 开公布，其中部分涉及海关行政相对人的切身利益，需要社会公众广 泛知晓或者参与，建议按照《中华人民共和国政府信息公开条例》规 定主动公开。 1. 公布 　　　 1.1 每一成员应以非歧视和易获取的方式迅速公布下列信息，以便政府、贸易商和其 他利益相关方能够知晓： 　　　 （a）进口、出口和过境程序（包括港口、机场和其他入境点的程序）及需要的表格 和单证； 　　　 实施情况 中国海关门户网站“下载中心”子栏目公布了全国海关各类通关表格、 单证。（见链接 1.17） 对于进出口和过境中涉及的进出口及过境流程，未见简明、直观的程 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 5 序指导和表单公布。 南京海关网站发布了本关海运、空运进出口程序的图解。（见链接1.18、 1.19、1.20） 机构改革后，海关对报关、报检资质和单证管理进行了整合优化，一 些具体的单证表格随公文一同发布。 海关分段监管改革中，事中查检合一、事后多查合一中行政检查涉及 的表格，多未在海关总署网站对外公布。海关总署网站“我要办”栏 目“办事指南”项下公布了海关属地检查、核查中各行政检查事项， 但未能公开检查过程中所用到的表格。 总体评价 实施较充分，但仍有改进空间。 建议 按照贸易方式、运输方式、商品种类等属性对现有的进出境流程进行 分类，逐项提供详尽、直观的解析甚至图解，并附列相应表单和表格， 在中国海关门户网站设置固定渠道予以公开。 对中国海关门户网站的搜索功能进行优化，提高检索智能化、准确性。 （b）对进口或出口征收的或与进口或出口相关的任何种类的关税和国内税适用税率； 实施情况 中国政府对进出口商品的税率每年集中调整一次，调整后的税则、税 率由国务院关税税则委员会发布，在财政部等网站可以获得。 中国海关门户网站“在线服务”栏目“在线查询”项下提供“税目税 号”“进出口税则商品及品目注释查询”“本国子目注释查询”“归 类决定和裁定查询”“重点商品查询”“进出口商品税率查询”；“互 联网 + 海关”栏目“税率查询”项下可根据税号、商品名称进行查询。 （见链接 1.21、1.22） 实施检验检疫的进出境商品目录每年更新一次（一般为年初），如遇 国家政策调整，年中也随之更新。其表中的有关 M/N、R/S、P/Q、V/W、 L 等检验检疫类别及 A/B、D 等海关监管条件也相应更新。 Trade Facilitation Annual Report of China (2023 Edition) 6 2023 中国贸易便利化年度报告 总体评价 实施充分。 （c）政府部门或代表政府部门对进口、出口或过境征收的或与之相关的规费和费用； 实施情况 中国海关行政事业性收费项目仅有信息公开处理费一项。 中国海关门户网站公布了行政事业性收费取消、停征相关政策，并对 海关下属事业单位、社会团体经营服务性收费进行集中公示。 上述收费政策变动情况均在中国海关门户网站“政府信息公开”栏目 的“财政信息”子栏目的“收费公示”板块公布。（见链接 1.23） 财政部门户网站常态化公示《全国性及中央部门和单位涉企行政事业 性收费目录清单》。（见链接 1.24） 仍有某些较为隐蔽的收费公布不透明：一是进出口危险化学品和出口 危险货物包装方面的收费，二是检疫处理机构方面的收费。 总体评价 实施较充分，但有待改进。 （d）用于海关目的的商品归类或估价规定； 实施情况 海关已向社会公开发布了相关信息： 商品归类： 海关总署令第 158 号《中华人民共和国海关进出口货物商品归类管理 规定》；（见链接 1.25） 海关总署公告 2009 年第 49 号《关于进出口货物补充申报有关问题》； （见链接 1.26） 由海关总署确定的部分商品的归类决定和归类行政裁定，以公告形式 发布； 中国海关门户网站“在线服务”项下提供“归类决定和裁定”查询。（见 链接 1.27） 2018 年 6 月，海关总署决定在全国推广实施商品归类资料提交无纸化。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 7 （见链接 1.28） 另外，海关总署关税司、天津归类分中心合作开发了“中国海关归类 化验”手机 APP，可以在线查询商品归类、税目税号、归类决定、归 类裁定、化验状态等信息。 估价： 海关总署令第 213 号《中华人民共和国海关审定进出口货物完税价格 办法》。（见链接 1.29） 海关总署令第 211 号《中华人民共和国海关审定内销保税货物完税价 格办法》。（见链接 1.30） 海关总署 2018 年第 140 号《关于 < 中华人民共和国进境物品归类表 > 和 < 中华人民共和国进境物品完税价格表 > 的公告》。（见链接 1.31） 海关总署 2019 年第 63 号《关于调整 < 中华人民共和国进境物品归类 表 > 和 < 中华人民共和国进境物品完税价格表 > 的公告》。（见链接1.32） 海关总署公告 2021 年第 44 号《关于公式定价进口货物完税价格确定 有关问题的公告》。（见链接 1.33） 海关相关部门还公开出版发行海关类实用工具书。（见链接 1.34） 总体评价 中国海关的商品归类及估价规定公开透明，实施较为充分。 建议 将海关总署以及直属海关做出的具有法律效力或专业指导作用的《归 类行政裁定》《归类决定》《归类指导意见书》进行全面整理、分类， 汇总并增设独立栏目予以及时公布，同时通过中国海关门户网站“在 线服务”的“进出口商品税率查询”渠道为进出口企业查询提供方便。 （e）与原产地规则相关的普遍适用的法律、法规及行政裁决； 实施情况 国务院发布了《中华人民共和国进出口货物原产地条例》，海关总署 和中国国际贸易促进委员会都公开了相关优惠原产地规则。 海关和商务部分别在网站上提供了较为集中的原产地相关政策。（见 链接 1.35） Trade Facilitation Annual Report of China (2023 Edition) 8 2023 中国贸易便利化年度报告 2019 年 3 月，海关总署发布 2019 年第 49 号《关于原产地证书打印改 革试点的公告》，决定自 3 月 25 日起，在北京、天津、上海、江苏、 广东、重庆等省（市）开展原产地证书自助打印改革试点。（见链接1.36） 同年 5 月，海关总署决定全面推广原产地证书自助打印，自当年 5 月 20 日起施行。（见链接 1.37） 2020 年，为有效应对新冠肺炎疫情影响，中国海关加大力度推广原产 地证书自助打印，政策适用范围进一步扩大。海关总署发布 2020 年第 63 号《关于扩大自助打印原产地证书范围的公告》，决定自 2020 年 5 月 11 日起，在原有 15 种自助打印原产地证书基础上，增加输印尼和 新加坡的《中华人民共和国与东南亚国家联盟全面经济合作框架协议》 项下原产地证书以及输印度的《亚洲 - 太平洋贸易协定》项下原产地 证书为可自助打印证书。（见链接 1.38） 2021 年，海关总署发布 2021 年第 106 号公告《关于 < 区域全面经济 伙伴关系协定 > 实施相关事项的公告》，确定《协定》项下输新加坡、 泰国、日本、新西兰和澳大利亚的原产地证书为可自助打印证书。（见 链接 1.39） 总体评价 中国海关有关原产地规则的法律法规公开透明。 （f）进口、出口或过境的限制或禁止； 实施情况 中国海关每年修订颁布公开发行的《中国海关通关标准化手册》提供 了较为全面、详尽的国家确定的禁止进口、禁止出口、限制进口、限 制出口的商品范围。该手册可以通过网络等渠道购买。 中国海关门户网站设置的“通关参数”栏目为进出口企业根据商品编 码进行禁止、限制进出口查询提供了极大方便。（见链接 1.40） 海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》第七 条对禁止过境货物做出了明确规定。（见链接 1.41） 中国海关、商务部等相关部门都会及时发布新出台的相关信息，进出 口检验检疫方面的限制、禁止性规定较多，都会在中国海关门户网站 上及时公布。（见链接 1. 42） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 9 2020 年 12 月，商务部、海关总署、生态环境部公告 2020 年第 73 号 公布了《禁止进口货物目录（第七批）》和《禁止出口货物目录（第 六批）》。（见链接 1. 43） 总体评价 充分实施，但信息发布较为散乱。 建议 鉴于目前有关禁止、限制进出口的范围种类繁多，建议国家有关部门 对此进行全面梳理，形成一个单一的目录表通过官方网站对外发布。 对于能够以商品编码方式确定禁止、限制性质的，应尽可能提供商品 编码。 （g）针对违反进口、出口或过境程序行为的惩罚规定； 实施情况 中国海关已经制定并公布了较为完整的与进口、出口或过境程序相关的 处罚规定，违反进口、出口或过境程序行为受到海关行政处罚的，都能从 政府公开的法律法规信息中找到相应依据，没有公开的法律、行政法规 和部门规章等依据，不得对进口、出口或过境程序行为予以行政处罚。各 海关行政处罚案件情况均在中国海关门户网站“政务公开”栏目“法定主 动公开内容”项下“行政执法公示”子栏目公开。（见链接 1.46） 国家： 1996 年 3 月 17 日中华人民共和国主席令第六十三号公布了《中华人 民共和国行政处罚法》，2021 年最新修订。（见链接 1.47） 2021 年《中华人民共和国海关法》进行了最新修订。（见链接 1.48） 2004 年，国务院令第 420 号公布了《中华人民共和国海关行政处罚实 施条例》。（见链接 1.49） 1993 年 2 月 22 日中华人民共和国主席令第七十一号公布《中华人民 共和国产品质量法》，之后进行有所修订。（见链接 1.50） 2013 年 6 月 29 日中华人民共和国主席令第四号公布了《中华人民共 和国特种设备安全法》。（见链接 1.51） Trade Facilitation Annual Report of China (2023 Edition) 10 2023 中国贸易便利化年度报告 2015 年 4 月 24 日中华人民共和国主席令第二十一号公布了《中华人 民共和国食品安全法》，2021 年最新修订。（见链接 1.52） 1989 年 2 月 21 日中华人民共和国主席令第 14 号公布《中华人民共和 国进出口商品检验法》，2021 年最新修订。（见链接 1.53） 1991 年 10 月 30 日中华人民共和国主席令第 53 号公布《中华人民共 和国进出境动植物检疫法》，之后有所修订。（见链接 1.54） 1986 年 12 月 2 日中华人民共和国主席令第 46 号公布《中华人民共和 国国境卫生检疫法》，之后有所修订。（见链接 1.55） 国务院令第 447 号公布了《中华人民共和国进出口商品检验法实施条 例》，2022 年最新修订。（见链接 1.56） 国务院令第 206 号公布了《中华人民共和国进出境动植物检疫法实施 条例》。（见链接 1.57） 国务院令第 390 号公布了《中华人民共和国认证认可条例》，2020 年 最新修订。（见链接 1.58） 海关： 2021 年海关总署第 250 号令公布了新版《中华人民共和国海关办理行政 处罚案件程序规定》。（见链接 1.59） 海关总署第 144 号令公布了《中华人民共和国海关实施人身扣留规定》。 （见链接 1.60） 卫生部令第 2 号公布了《中华人民共和国国境卫生检疫法实施细则》， 之后有所修订。（见链接 1.61） 2013 年 1 月 18 日原国家质检总局公布了《进口棉花检验监督管理办法》， 之后有所修订。（见链接 1.62） 2021 年 4 月，海关总署第 249 号令公布《中华人民共和国进出口食品安 全管理办法》。（见链接 1.63） 总体评价 充分实施。 建议 海关对法律、行政法规规定的各种违规行为罚款幅度予以细化并对外 公开发布，降低各海关行政处罚的自由裁量权，增加海关行政处罚的 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 11 透明度。 （h）申诉程序； 实施情况 进口、出口或过境企业受到海关行政处罚的，企业可以通过多种法定 途径予以申诉救济，主要形式是申辩、听证、行政复议或者行政诉讼 等法律途径。相关规定均公开发布，并可以通过网络查询方便获得。 国家： 《中华人民共和国行政诉讼法》；（见链接 1.64） 《中华人民共和国行政复议法》。（见链接 1.65） 海关： 相关规定均公开发布并可以通过网络方便获得，包括： 海关总署令第 120 号《中华人民共和国海关办理申诉案件暂行规定》； （见链接 1.66） 海关总署令第 166 号《中华人民共和国海关行政复议办法》；（见链 接 1.67） 海关总署令第 145 号《中华人民共和国海关行政处罚听证办法》；（见 链接 1.68） 2018 年出入境检验检疫划入海关后，海关对法规、规章进行清理，整 体废止了两部规章，分别是原质检总局公告 1999 年第 7 号发布的《出 入境检验检疫行政复议办法》和原质检总局令第 85 号发布的《出入境 检验检疫行政处罚程序规定》。（见链接 1.69） 2020 年 12 月，海关总署第 246 号令公布《中华人民共和国海关行政 许可管理办法》。（见链接 1.70） 总体评价 充分实施。 （i）与任何一国或多国缔结的与进口、出口或过境有关的协定或协定部分内容；及 Trade Facilitation Annual Report of China (2023 Edition) 12 2023 中国贸易便利化年度报告 实施情况 有关政府和其他国家签订的自由贸易协定信息均及时公布，中国海关 门户网站“专题专栏”栏目下设“业务专栏”子栏目介绍与其他国家 签订的自由贸易协定、优惠贸易安排等信息。（见链接 1.71） AEO 互认协议以及和部分国家签订的双边互助协议、合作谅解备忘录 等信息一般通过相关的新闻报道、政策解读文章传递。中国海关门户 网站“政务公开”栏目下设“海关企业信用体系建设专栏”，对 AEO 相关政策和互认等信息有较多涉及，且设有“国际 AEO 互认”子栏目， 但该栏目信息仅为相关新闻链接，并未完全梳理和列明已经与中国达 成 AEO 国际互认的经济体。海关总署相关部门通过《中国海关》杂志、 “12360 海关热线”微信公众号等渠道对部分相关信息进行过多次较 为详细深入的解读。（见链接 1.72） 商务部及其相关机构网站也公布有相关信息。（见链接 1.73） 总体评价 实施不完全充分。 建议 在中国海关门户网站开辟专门板块，及时公布中国和其他国家缔结协 定的具体内容，梳理与中国达成 AEO 国际互认的经济体及相关协议文 本，梳理和发布其他国家或地区与中国达成的检验检疫类协议文本。 （j）与关税配额管理有关的程序。 实施情况 进口关税配额主要涉及农产品、粮食、食糖、棉花、羊毛和毛条等商品， 分别由国家发改委和商务部发布，在其门户网站可查询得到。 商务部在其官网发布了《进口关税配额管理货物目录》。（见链接1.74） 总体评价 充分实施。 1.2 上述条款均不得解释为要求成员以本国语文之外的语文公布或提供信息，但第 2.2 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 13 款中的规定除外。 2. 通过互联网提供的信息 2.1 每一成员应通过互联网提供并在可行的限度内酌情更新下列信息： 规章及制度 《中华人民共和国海关政府信息公开办法》规定： “第十三条 海关应当将主动公开的海关政府信息，通过海关门户网站、 全国海关‘12360’统一服务热线、新闻发布会以及报刊、广播、电视 等便于公众知晓的方式公开。” 《海关总署〈关于全面推进政务公开工作的意见〉实施办法》大量提 及通过海关互联网站等渠道公开海关政府信息。 实施情况 互联网已经成为中国海关及相关商务管理机构政务信息公开的重要渠 道，中国海关门户网站发布信息较为及时全面，但内容组织繁杂，面 向企业用户的功能导向不够清晰。 总体评价 充分实施。 建议 中国海关门户网站更加突出用户导向、功能导向和服务导向，按照用户 定位对栏目进行归纳精简，保持栏目设置的稳定性和内容更新的动态化。 （a）关于其进口、出口和过境程序的说明，包括申诉或审查程序，从而使政府、贸 易商和其他利益相关方获悉进口、出口和过境所需的实际步骤； 参见 1.1（a）。 （b）对该成员进口、自该成员出口和经该成员过境所需的表格和单证； Trade Facilitation Annual Report of China (2023 Edition) 14 2023 中国贸易便利化年度报告 参见 1.1（a）。 （c）咨询点的联络信息。 规章及制度 《中华人民共和国海关政府信息公开办法》规定： “第十五条　海关应当编制、公布海关政府信息公开指南和海关政府 信息公开目录，并及时更新。 海关政府信息公开指南，应当包括海关政府信息的分类、编排体系、 获取方式，海关政府信息公开工作主管部门的名称、办公地址、办公 时间、联系电话、传真号码、电子邮箱等内容。” 实施情况 通过中国海关网站“相关链接”栏目，可获得各个口岸海关的网址、 办公地址以及办公电话。各直属海关门户网站的“交流互动”栏目设 有“业务咨询”子栏目，接受各类业务在线咨询。海关总署国际检验 检疫标准与技术法规研究中心（加挂“中华人民共和国 WTO/SPS 国家 通报咨询中心”和“中华人民共和国 WTO/TBT 国家通报咨询中心” 两块牌子）提供相关咨询服务。（见链接 1.75、1.76） 总体评价 充分实施。 2.2 在可行的情况下，第 2.1(a) 项所指的说明还应以 WTO 正式语文之一提供。 实施情况 WTO 规定了三种官方语言：英语、法语、西班牙语。中国海关总署官 方网站有英语版，但内容稀少且更新有所滞后，法规、公告等本条所 列绝大部分内容没有提供。 总体评价 实施不充分。相关信息尤其是法规政策等实用内容的英文版本不够全 面，刊发严重滞后。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 15 建议 借鉴、参考韩、日等国家海关的经验，及时提供法律规章的英语翻译文本。 2.3 鼓励各成员通过互联网提供更多与贸易有关的信息，包括与贸易有关的立法以及 第 1.1 款所指的其他项目。 实施情况 自 2001 年中国加入 WTO 以来，包括商务部、海关以及其他担负跨境 贸易管理职责的机构，通过互联网提供了大量涵盖立法、进出口管理、 税费、归类、贸易许可等与进出口贸易有关的信息。 中国海关门户网站对所有政策法规都进行了“有效、失效、部分修改” 的详细效力标注，极大方便了用户检索使用。 总体评价 实施相对充分。 3. 咨询点 3.1 每一成员应在其可获资源内，建立或设立一个或多个咨询点，以回答政府、贸易 商和其他利益相关方就第 1.1 款所涵盖事项提出的合理咨询，并提供第 1.1(a) 项中所指需 要的表格和单证。 规章及制度 《中华人民共和国海关政府信息公开办法》对此已有较为明确的规定。 实施情况 中国海关对外办公窗口均接受公众咨询。 海关官方网站均设置了网络咨询窗口。 中国海关在海关总署及各直属海关开通了免费的“12360”热线咨询电 话，进出境检验检疫划入海关后，原质检总局“12365”热线电话的进 出境检验检疫类业务受理转到海关“12360”热线。 中华人民共和国 WTO/SPS 国家通报咨询中心和中华人民共和国 WTO/ TBT 国家通报咨询中心在中国 WTO/TBT-SPS 通报咨询网连续发布 Trade Facilitation Annual Report of China (2023 Edition) 16 2023 中国贸易便利化年度报告 WTO/TBT-SPS 中国国家咨询点报告。这两个中心挂靠原质检总局国际 检验检疫标准与技术法规研究中心，机构改革后，其相关职能随该中 心转入海关总署。（见链接 1.77） 截至目前，中国有关 WTO/TFA 的咨询点尚未建立。根据中国实施贸 易便利化协定制度安排，包括咨询点在内的贸易便利化有关工作由中 国国家贸易便利化委员会（即国务院贸易便利化工作部际联席会议） 承担。中国商务部开通了 WTO/FTA 咨询网站（简称“世贸咨询网”）， 提供的服务和信息逐渐丰富。（见链接 1.78） 总体评价 实施较充分，但国务院贸易便利化工作部际联席会议功能发挥有待进 一步提高。 建议 海关对需要由进出口企业填制、使用的表格、单据进行汇总梳理，统 一在网上公布并提供下载功能。 另外，检验检疫涉及业务领域较为复杂（商检、动植检、卫检，食品）， 技术专业性知识较强，建议提升“12360”系统话务员的关于检验检疫 类业务的综合专业技术水平和能力。 中国借鉴现有的 WTO/TBT 咨询点和 WTO/SPS 咨询点经验，尽快建立 正式的 WTO/TFA 咨询点。 3.2 一关税同盟的成员或参与区域一体化的成员可在区域一级建立或设立共同咨询点， 以针对共同程序满足第 3.1 款的要求。 实施情况 目前不存在这种情况。 3.3 鼓励各成员不对答复咨询和提供所需表格和单证收取费用。如收费，成员应将其 规费和费用限制在所提供服务的近似成本以内。 规章及制度 《中华人民共和国海关政府信息公开办法》明确规定仅收取相关成本 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 17 费用。国务院办公厅印发了《政府信息公开信息处理费管理办法》， 对信息公开收费已有严格规定。 实施情况 海关目前提供的咨询服务一般不提供表格、单证。此类情况如有零星 发生，均不收取费用。《海关政府信息公开申请表》则可在中国海关 门户网站的“下载中心”栏目免费下载。 总体评价 实施较为充分，但有待进一步完善。 3.4 咨询点应在每一成员设定的合理时间范围内答复咨询和提供表格及单证，该时限 可因请求的性质或复杂程度而不同。 规章及制度 《中华人民共和国海关政府信息公开办法》规定： “第十九条　收到海关政府信息公开申请，能够当场答复的，海关应 当当场予以答复。 不能当场答复的，海关应当自收到申请之日起15 个工作日内予以答复； 如需延长答复期限的，应当经海关政府信息公开工作主管部门负责人 同意，并告知申请人，延长答复的期限最长不得超过 15 个工作日。 申请公开的海关政府信息涉及第三方权益的，海关征求第三方意见所 需时间不计算在本条第二款规定的期限内。” 实施情况 海关 12360 服务热线对简单的咨询内容提供即时答复。 复杂的问题，商请专业人士提供答复，没有设定时间限制。 网上咨询，目前均未设定咨询答复时限。各直属海关网站的网上咨询 及回复情况，包括回复时间和回复内容，都在该网站“交流互动”栏 目的“业务咨询”子栏目对外公布。 总体评价 实施较充分，答复复杂问题的能力和答复时效有待进一步提高。 Trade Facilitation Annual Report of China (2023 Edition) 18 2023 中国贸易便利化年度报告 建议 除网上咨询外，将热线电话、邮件申请等各类渠道的咨询及答复情况， 包括答复时间进行定期总结并对外公布，不断提高咨询服务实际功效 和质量。 4. 通知 每一成员应向根据第 23 条第 1.1 款设立的贸易便利化委员会（本协定中称委员会） 通知下列事项： （a）公布第 1.1 (a) 至 (j) 项中各项目的官方地点； （b）第 2.1 款所指的网站链接地址；及 （c）第 3.1 款所指的咨询点联络信息。 实施情况 中国成立了国务院贸易便利化工作部际联席会议制度，《贸易便利化 协定》生效后，该联席会议对外名称为中国国家贸易便利化委员会。 但该委员会在促进贸易便利化方面举措很少，作用有待发挥。（见链 接 1.79） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 19 第 2 条：评论机会、生效前信息及磋商 亮点与不足 ------------------------------------------------------- 1.2021 年，海关总署公开征求立法建议 9 次，涉及 13 项立法，征集 到 43 条建议；2022 年，征求立法建议 9 次，涉及 24 项立法，征集 到 65 条建议。征求立法建议的项目增长 84.6%，征集到的建议数增长 51.2%，显示中国海关立法活动更加频繁，同时，公众在海关立法过 程中的参与度不断提高。 2. 在提前公布方面，规章层面生效前公布实施充分，所有规章均符合 自公布之日起 30 日后施行的要求；2021 年在规范性文件（公告）层 面规定对社会公开不得早于内部公开至少2个工作日的错误得以改正。 在公开获得方面，2022 年在海关总署网站上线“海关规章库”栏目， 为贸易商和其他利益相关方提供更加便利的公开查阅途径。 3. 与商界磋商方面未见显著变化。 4. 《中华人民共和国海关综合保税区管理办法》与《保税区检验检疫 监督管理办法》等海关规章的修订存在关检融合尚未到位的问题。 ---------------------------------------------------------------- 1. 评论机会和生效前信息 1.1 每一成员应在可行的范围内并以与其国内法律和法律体系相一致的方式，向贸易 商及其他利益相关方提供机会和适当时限，就与货物、包括过境货物的流动、放行和结关 相关的拟议或修正的普遍适用的法律法规进行评论。 规章及制度 中国在国家层面上已有较为完备的相关法规制度安排。 《中华人民共和国立法法》第六十七条规定：行政法规在起草过程中， 应当广泛听取有关机关、组织、人民代表大会代表和社会公众的意见。 听取意见可以采取座谈会、论证会、听证会等多种形式。行政法规草 案应当向社会公布，征求意见。（见链接 2.1） Trade Facilitation Annual Report of China (2023 Edition) 20 2023 中国贸易便利化年度报告 《中华人民共和国外商投资法》第十条规定：制定与外商投资有关的 法律、法规、规章，应当采取适当方式征求外商投资企业的意见和建议。 （见链接 2.2） 国务院令第 694 号、第 695 号分别公布《国务院关于修改 < 行政法规 制定程序条例 > 的决定》、《国务院关于修改 < 规章制定程序条例 > 的决定》，对行政法规及规章制定程序，详细规定了细节以贯彻落实《立 法法》规定的科学立法、民主立法原则。（见链接 2.3、2.4） 《国务院办公厅关于在制定行政法规规章行政规范性文件过程中充分 听取企业和行业协会商会意见的通知》（国办发〔2019〕9 号）就制 定有关行政法规、规章、行政规范性文件过程中充分听取企业和行业 协会商会意见提出了进一步的要求。（见链接 2.5） 《中华人民共和国外商投资法实施条例》第七条规定：制定与外商投 资有关的行政法规、规章、规范性文件，或者政府及其有关部门起草 与外商投资有关的法律、地方性法规，应当根据实际情况，采取书面 征求意见以及召开座谈会、论证会、听证会等多种形式，听取外商投 资企业和有关商会、协会等方面的意见和建议；对反映集中或者涉及 外商投资企业重大权利义务问题的意见和建议，应当通过适当方式反 馈采纳的情况。（见链接 2.6） 中国海关制定颁布了相应的部门规章。 《中华人民共和国海关立法工作管理规定》明确了海关立法工作“公 开透明，鼓励和方便行政相对人和社会公众参与海关立法”的原则； 规定了海关规章起草完毕后，应当通过书面征求意见、座谈会、论证会、 听证会等多种形式征求行政相对人意见，并规定规章内容涉及行政相 对人重大利益或者征求意见时存在重大分歧的，起草部门可以举行立 法听证会。（见链接 2.7） 实施情况 全国人大和国务院都在网上设有法律草案征集意见相应栏目。（见链 接 2.8、2.9） 在全国人大和国务院网站征求意见的海关相关项目为 0。 中国海关门户网站设置了专门栏目征求意见，并提供公开发表建议的 渠道。2022 年，网站公开征求立法建议 9 次，涉及海关立法 24 项， 网站征集建议 65 条。（见链接 2.10） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 21 海关总署网站“最新文件”栏目文件发布页面，开放网民留言功能， 主动收集和掌握社会公众对最新出台的海关政策制定和执行效果的反 馈与评价，网站未提供收集到的反馈与评价情况。 中国已按照 TBT 协议和 SPS 协议要求，将其技术法规和动植物卫生检 疫法规在拟生效实施前通报给成员国，供其评议。（见链接 2.11） 除法律、法规、规章外，海关其他的管理规定、规范性文件，向贸易 商及其他利益相关方征求意见的数量不多。 总体评价 中国海关制度安排基本到位，主动拓展公众参与评论的范围和渠道实 施较好，公众参与评论程度不断提高，海关对收集到的评论进行反馈 有待提高。 建议 1. 现行《海关立法工作管理规定》自 2009 年 3 月 1 日起施行，该规定 所依据的《立法法》、《规章制定程序条例》分别于 2015 年、2017 年修订，海关总署曾于 2018 年 8 月 21 日至 9 月 22 日对《海关立法工 作管理规定（征求意见稿）》向社会公开征求意见，截至 2022 年 8 月， 尚未完成修订。建议按照现行《立法法》和《规章制定程序条例》的原则、 程序等规定，尽快完成《海关立法工作管理规定》的修订，同时采取 有效措施，使《海关立法工作管理规定》相关规定得到充分实施。 2.就涉及行政相对人的有关管理流程以及系统程序开发任务书等事项， 事先征求行政相对人及公众意见，避免管理流程出台或者系统上线运 行后，企业使用不便，反而增加了政府行政成本和企业运营成本。 3. 网上征求意见的，应该鼓励并积极引导公开交流、讨论，立法机构 应该对公众以及商界提出的意见、建议进行及时反馈。 4. 建议定期（如每半年）就出台涉及行政相对人的规范性文件实施情 况邀请专家学者、社会团体、行政相对人参加立法效果评估。 1.2 每一成员应在可行的范围内并以与其国内法律和法律体系相一致的方式，保证与 货物，包括过境货物的流动、放行和结关相关的新立或修正的普遍适用的法律法规在生效 前尽早公布或使相关信息可公开获得，以便贸易商和其他利益相关方能够知晓。 Trade Facilitation Annual Report of China (2023 Edition) 22 2023 中国贸易便利化年度报告 规章及制度 中国在国家层面上已有较为完备的相关法规制度安排。 《中华人民共和国外商投资法》第十条规定：与外商投资有关的规范 性文件、裁判文书等，应当依法及时公布。 第十一条规定：国家建立健全外商投资服务体系，为外国投资者和外 商投资企业提供法律法规、政策措施、投资项目信息等方面的咨询和 服务。 《行政法规制定程序条例》和《规章制定程序条例》规定，行政法规 和规章均应当自公布之日起 30 日后施行，并规定例外情形。 国务院令第 711 号公布修订后的《中华人民共和国政府信息公开条例》， 第五条规定：行政机关公开政府信息，应当坚持以公开为常态、不公 开为例外，遵循公正、公平、合法、便民的原则。 第二十六条规定：属于主动公开范围的政府信息，应当自该政府信息 形成或者变更之日起 20 个工作日内及时公开。（见链接 2.12） 《中华人民共和国外商投资法实施条例》第七条规定：与外商投资有 关的规范性文件应当依法及时公布，未经公布的不得作为行政管理依 据。与外商投资企业生产经营活动密切相关的规范性文件，应当结合 实际，合理确定公布到施行之间的时间。 第九条规定：政府及其有关部门应当通过政府网站、全国一体化在线 政务服务平台集中列明有关外商投资的法律、法规、规章、规范性文 件、政策措施和投资项目信息，并通过多种途径和方式加强宣传、解读， 为外国投资者和外商投资企业提供咨询、指导等服务。 中国海关曾经制定颁布相应的部门规章，但已废止。2014 年 2 月，海 关总署令第 215 号公布《中华人民共和国海关政府信息公开办法》， 2020 年 12 月，海关总署令第 244 号废止该办法。目前，海关政府信 息公开工作按照《中华人民共和国政府信息公开条例》执行。 海关总署网站开设政府信息公开专栏。（见链接 2.13） 《中华人民共和国海关立法工作管理规定》第四十二条规定：除特殊 情况外，海关规章应当自公布之日起至少 30 日后施行。 海关总署办公厅《2021年海关政务公开工作要点》（署办函〔2021〕20号） 要求，除疫情疫病或其他重大紧急情事外，参照行政法规、部门规章 等管理要求，海关规范性文件（公告）应当留有充分、合理的生效准备期， 最大程度减少“自公布之日起实施”等特殊非正常情况。（见链接2.14） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 23 实施情况 2022 年，海关公布规章 6 部，废止 19 部，其中，12 部规章的废止决 定自海关总署令发布之日起生效，7 部规章自新公布规章施行之日起 废止，公布规章的决定与规章正式实施之间均超过 30 日。 2022 年 1 月，海关总署网站上线“海关规章库”栏目，集中展示现 行有效海关规章，格式统一、内容完整、权威规范，并提供 Word 和 PDF 两种文本下载版式，方便贸易商和其他利益相关方查阅。（见链 接 2.15） 海关部分规章的修订存在关检融合尚未到位的问题。如《中华人民共 和国海关综合保税区管理办法》与《保税区检验检疫监督管理办法》， 一个海关仍分为原关、原检两个管理办法，两个办法在修订过程中未 能整合合并、仍在各自修订发布。 总体评价 中国海关制度安排到位，在规章的生效前公布方面实施充分，为贸易 商和其他利益相关方提供更加便利的公开查阅途径。 1.3 关税税率的变更、具有免除效力的措施、如遵守第 1.1 和 1.2 款则会影响其效力的 措施、在紧急情况下适用的措施或国内法律和法律体系的微小变更均不在第 1.1 和 1.2 款 适用范围内。 2. 磋商 每一成员应酌情规定边境机构与其领土内的贸易商或其他利害关系方 之间进行定期磋商。 规章及制度 无明文规定。 实施情况 国务院办公厅《关于进一步优化营商环境更好服务市场主体的实施意 见》（国办发〔2020〕24 号）明确要求建立常态化政企沟通联系机制， 加强与企业和行业协会商会的常态化联系。（见链接 2.16） Trade Facilitation Annual Report of China (2023 Edition) 24 2023 中国贸易便利化年度报告 海关对于和商界进行磋商事项持开放态度，根据工作需要，定期或不 定期组织和企业、商会之间举行对话磋商活动，但目前海关与商界的 磋商活动安排尚未形成规范的定期磋商机制。 总体评价 实施态度积极，但未能制度化、规范化。 建议 1. 建议中国海关制定、建立和商界的定期磋商机制，并在参与代表、 磋商议题等方面采用更加灵活、务实的方式，广泛吸收商界各方面代 表反映情况、意见及建议。 2. 对重大、紧急及涉及面广泛的问题，应该有更加畅通、有效的信息 反馈渠道以及解决机制。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 25 第3条:预裁定 亮点与不足 ------------------------------------------------------- 1. 2018 年中国海关实施预裁定制度以来，执行情况较好。 2. 自 2019 年起，中国海关未再作出行政裁定，但行政裁定制度尚未废 止。 ---------------------------------------------------------------- 规章及制度 海关总署令第 236 号《中华人民共和国海关预裁定管理暂行办法》自 2018 年 2 月1日起实施，中国海关正式开始施行预裁定制度。（见链接 3.1） 海关总署公告 2018 年第 14 号《关于实施 < 中华人民共和国海关预裁定 管理暂行办法 > 有关事项的公告》就海关预裁定制度实施相关事项作出 明确规定。该公告规定，自2018 年 2 月1日起海关不再受理海关预归类、 价格预审核、原产地预确定申请。（见链接 3.2） 但海关总署令第 92 号《中华人民共和国海关行政裁定管理暂行办法》， 目 前 仍 然 有 效 。（ 见 链 接 3 . 3 ） 自 2019 年 1 月1日起，各直属海关以往制发的《中华人民共和国海关商 品预归类决定书》停止使用。（见链接 3.4） 实施情况 2001年12月24日发布、2002年1月1日起施行的海关总署令第92号《中 华人民共和国海关行政裁定管理暂行办法》，至 2020 年 8 月底的十几 年间，通过中国海关门户网站公开发布的归类行政裁定的实例有 11 份 （2015 年 2 份、2016 年 5 份、2017 年 3 份、2018 年 1 份），共对 22 项商品作出归类行政裁定；原产地行政裁定实例有1 份（2017年 1 份）， 涉及 1 项原产地行政裁定。2019 年至今，由于预裁定制度充分实施， 海关未再作出新的行政裁定，但《中华人民共和国海关行政裁定管理 暂行办法》并未废止。（见链接 3.5） 2017 年 12 月 26 日发布、2018 年 2 月 1 日起实施的海关总署令第 236 Trade Facilitation Annual Report of China (2023 Edition) 26 2023 中国贸易便利化年度报告 号《中华人民共和国海关预裁定管理暂行办法》规定，企业可以在货 物进出口的三个月前，对商品的归类、价格和原产地等事项可以向海 关申请预裁定。从该规定实施截至 2022 年 8 月 31 日，全国海关共受 理并制发预裁定 4486 份，由于预裁定有效期为三年，目前有效预裁定 为 1673 条。 自 2016 年起，中国海关开始逐步实施归类尊重先例制度，并于 2016 年 11 月 24 日发布了 2016 年第 66 号公告，上线试点运行了“归类先 例辅助查询系统”，试点范围覆盖全国口岸海运、陆运、空运进口的《中 华人民共和国进出口税则》第 80、81、82 章商品，涉及公式定价、特 案以及尚未实现电子联网的优惠贸易协定项下原产地证书或者原产地 声明的，不纳入试点范围。（见链接 3.6） 总体评价 《中华人民共和国海关预裁定管理暂行办法》实施后，中国海关对预 裁定的制度设计已经比较完善，实施情况良好。 1. 每一成员应以合理的方式并在规定时限内向已提交包括所有必要信息的书面请求的 申请人作出预裁定。如一成员拒绝作出预裁定，则应立即书面通知申请人，列出相关 事实和作出决定的依据。 规章及制度 海关相关规章制度对海关预裁定申请的受理和作出裁定的期限，分别 作出了明确规定。 规章文号 申请受理期限 作出裁定期限 预裁定 海关总署第 236 号令 10 日 60 日 行政裁定 海关总署第 92 号令 15 个工作日 60 日 对海关拒绝受理预裁定申请的，海关总署92 号令和海关总署 236 号令， 均规定了必须向申请人提供拒绝的书面理由。 实施情况 预裁定制度实施平稳、迅速，值得肯定。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 27 2. 如申请中所提出的问题出现下列情形，则一成员可拒绝对一申请人作出预裁定： （a）所提问题已包含在申请人提请任何政府部门、上诉法庭或法院审理的案件中； 或 （b）所提问题已由任何上诉法庭或法院作出裁决。 规章及制度 海关总署 236 号令第九条规定，海关规章或者公告对申请预裁定的海 关事项已有明确规定的，或者申请同一事项已经被受理的，海关可以 拒绝受理；海关总署 92 号令第十二条也有类似的规定。 实施情况 充分实施。 3. 预裁定在作出后应在一合理时间内有效，除非支持该预裁定的法律、事实或情形已 变化。 规章及制度 中国海关预裁定制度对预裁定的有效期作出了明确规定，预裁定决定 书在作出之日起的三年内有效，但根据海关总署 92 号令作出的行政裁 定，除非相关法律规定发生变化，否则将一直有效，因情况变化而失 效的，海关将公告撤销原行政裁定。 实施情况 中国海关的预裁定时效制度，已经得到充分实施。 4. 如一成员撤销、修改或废止该预裁定，应书面通知申请人，列出相关事实和作出决 定的依据。对于具有追溯效力的预裁定，该成员仅可在该预裁定依据不完整、不正确、 错误或误导性信息作出的情况下撤销、修改或废止该预裁定。 规章及制度 对预裁定决定的撤销要通知当事人，以及何种情形下可以撤销已作出 的预裁定，中国海关预裁定制度作出了明确规定，申请人提供的申请 Trade Facilitation Annual Report of China (2023 Edition) 28 2023 中国贸易便利化年度报告 文件不真实或不完整，以及海关作出裁定错误等因素，海关均可以撤 销预裁定决定。 实施情况 预裁定的撤销制度，中国海关比较充分实施，海关作出的预裁定决定， 发现存在错误的，由海关予以撤销，并通知申请人。 5. 对于寻求作出该裁定的申请人而言，一成员所作预裁定对该成员具有约束力。该成 员可规定预裁定对申请人具有约束力。 规章及制度 中国海关依据预裁定相关规定作出的预裁定决定，对全国海关以及申 请裁定的当事人均有约束力；海关根据海关总署 92 号令作出的行政裁 定决定应当予以公告，对全国范围内的所有当事人均有约束力。 实施情况 预裁定的法律效力，已经得到充分实施。 6. 每一成员应至少公布： （a）申请预裁定的要求，包括应提供的信息和格式； 规章及制度 《中华人民共和国海关预裁定管理暂行办法》第五条规定：申请人申 请预裁定的，应当提交《中华人民共和国海关预裁定申请书》（以下 简称《预裁定申请书》）以及海关要求的有关材料。材料为外文的， 申请人应当同时提交符合海关要求的中文译本。申请人应当对提交材 料的真实性、准确性、完整性、规范性承担法律责任。 海关总署公告 2018 年第 14 号《关于实施 < 中华人民共和国海关预裁 定管理暂行办法 > 有关事项的公告》以附件形式提供了《中华人民共 和国海关预裁定申请书》《中华人民共和国海关预裁定申请受理决定书》 《中华人民共和国海关预裁定申请不予受理决定书》《中华人民共和 国海关预裁定申请补正通知书》《中华人民共和国海关预裁定决定书》 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 29 《中华人民共和国海关预裁定申请补充材料通知书》《中华人民共和 国海关终止预裁定决定书》《中华人民共和国海关预裁定撤回申请书》 《中华人民共和国海关预裁定决定书撤销通知书》电子文档。 《中华人民共和国海关行政裁定管理暂行办法》第六条规定：“申请 人应当按照海关要求填写行政裁定申请书（格式见附件），主要包括 下列内容：（一）申请人的基本情况；（二）申请行政裁定的事项；（三） 申请行政裁定的货物的具体情况；（四）预计进出口日期及进出口口岸； （五）海关认为需要说明的其他情况。”第七条规定：“申请人应当 按照海关要求提供足以说明申请事项的资料，包括进出口合同或意向 书的复印件、图片、说明书、分析报告等。申请书所附文件如为外文， 申请人应同时提供外文原件及中文译文。申请书应当加盖申请人印章， 所提供文件与申请书应当加盖骑缝章。申请人委托他人申请的，应当 提供授权委托书及代理人的身份证明。”该办法以附件形式提供了《中 华人民共和国海关行政裁定申请书》格式文档。 （b）作出预裁定的时限；及 规章及制度 《中华人民共和国海关预裁定管理暂行办法》第十一条规定：海关应 当自受理之日起 60 日内制发《预裁定决定书》。《预裁定决定书》应 当送达申请人，并且自送达之日起生效。需要通过化验、检测、鉴定、 专家论证或者其他方式确定有关情况的，所需时间不计入本条第一款 规定的期限内。 《中华人民共和国海关行政裁定管理暂行办法》第十六条规定：“海 关应当自受理申请之日起 60 日内作出行政裁定。海关作出的行政裁定 应当书面通知申请人，并对外公布。” （c）预裁定的有效期。 规章及制度 《中华人民共和国海关预裁定管理暂行办法》第十三条规定：预裁定 决定有效期为 3 年。预裁定决定所依据的法律、行政法规、海关规章 以及海关总署公告相关规定发生变化，影响其效力的，预裁定决定自 Trade Facilitation Annual Report of China (2023 Edition) 30 2023 中国贸易便利化年度报告 动失效。 《中华人民共和国海关行政裁定管理暂行办法》第十七条规定：“海 关作出的行政裁定自公布之日起在中华人民共和国关境内统一适用。” 第十八条规定：“海关作出行政裁定所依据的法律、行政法规及规章 中的相关规定发生变化，影响行政裁定效力的，原行政裁定自动失效。 海关总署应当定期公布自动失效的行政裁定。” 7. 应申请人书面请求，每一成员应提供对预裁定或对撤销、修改或废止预裁定的复审。 规章及制度 《中华人民共和国海关预裁定管理暂行办法》第十八条规定：“申请 人对预裁定决定不服的，可以向海关总署申请行政复议；对复议决定 不服的，可以依法向人民法院提起行政诉讼。” 《中华人民共和国海关行政裁定管理暂行办法》第二十条规定：“进出口 活动的当事人对于海关作出的具体行政行为不服，并对该具体行政行为 依据的行政裁定持有异议的，可以在对具体行政行为申请复议的同时一 并提出对行政裁定的审查申请。复议海关受理该复议申请后应将其中对 于行政裁定的审查申请移送海关总署，由总署作出审查决定。” 海关总署令第 166 号《中华人民共和国海关行政复议办法》第九条第 （七）款规定：“对海关确定完税价格、商品归类、确定原产地等涉 及税款征收的具体行政行为有异议的，当事人可以申请行政复议。” 实施情况 行政复议制度实施充分，但企业对预裁定或者行政裁定不服的，海关 虽然给予企业申请复议的权利，却至今尚未有企业提出复议的案例， 可能企业对这一权利认知度不高，或者企业对胜诉的期望值不高。 8. 每一成员应努力公布其认为对其他利益相关方具有实质利益的预裁定的任何信息， 同时考虑保护商业机密信息的需要。 规章及制度 中国海关以公告形式公布行政裁定，并在官方网站公布预裁定决定， 同时，对保护申请人的商业秘密也作出了相应规定。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 31 实施情况 充分实施。 9. 定义和范围： （a）预裁定指一成员在申请所涵盖的货物进口之前向申请人提供的书面决定，其中 规定该成员在货物进口时有关下列事项的待遇： 　　（i）货物的税则归类，及 　　（ii）货物的原产地。 （b）除第（a）项中所定义的预裁定外，鼓励各成员提供关于下列事项的预裁定： 　　（i）根据特定事实用于确定完税价格的适当方法或标准及其使用； 　　（ii）成员对申请海关关税减免要求的适用性； 　　（iii）成员关于配额要求的适用情况，包括关税配额；及 　　（iv）成员认为适合作出预裁定的任何其他事项。 （c）申请人指出口商、进口商或任何具有合理理由的人员或其代表。 （d）一成员可要求申请人在其领土内拥有法人代表或进行注册。在可行的限度内， 此类要求不得限制有权申请预裁定的人员类别，并应特别考虑中小企业具体需要。这些要 求应明确、透明且不构成任意的或不合理的歧视。 规章及制度 中国海关在预裁定规章制度中明确规定，企业应在货物进出口前的三 个月内向海关提出预裁定申请，申请裁定的内容涉及商品归类、货物 价格和货物原产地，关税减免和关税配额问题还未列入裁定范围；中 国海关规定预裁定的申请人应当是进口货物收货人或出口货物发货人。 Trade Facilitation Annual Report of China (2023 Edition) 32 2023 中国贸易便利化年度报告 第 4 条：上诉或审查程序 亮点与不足 ------------------------------------------------------- 1. 相关政策保持连续稳定，总体变化不大。 2. 新《行政处罚法》颁行后，明确规定行政机关可以制定行政处罚的 裁量基准，并应当向社会公布，但目前尚未公布海关行政处罚的裁量 基准。 ---------------------------------------------------------------- 规章及制度 中国已经建立较为完善的行政诉讼以及行政复议法律制度，主要包括： 《中华人民共和国行政诉讼法》（见链接 4.1）； 《中华人民共和国行政复议法》（见链接 4.2）； 中国海关依据《行政复议法》，制定颁布了《海关行政复议办法》（见 链接 4.3）； 自 2018 年 4 月 20 日起，对原出入境检验检疫系统作出的行政行为申 请行政复议的，向海关申请，出入境检验检疫局统一以中国海关的名 义对外执法。原《出入境检验检疫行政复议办法》已经废止。（见链 接 4.4） 实施情况 2019 年，全国海关共受理行政复议案件 224 起，办理行政应诉案件 99 起，海关复议、诉讼的纠错比例与以往各年基本相同，主要案件类型 为行政处罚、纳税争议、信息公开和行政强制等。 2020 年，全国海关共受理行政复议案件 188 起，办理行政应诉案件 77 起，海关复议纠错比率为 18.5%，行政诉讼中未发生海关败诉的情形。 主要案件类型为行政处罚、纳税争议、信息公开和行政强制等。 2021 年，全国海关共受理行政复议案件 272 起，办理行政应诉案件 103 起，海关复议纠错比率为 6.7%，行政诉讼中未发生海关败诉案件。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 33 总体评价 海关行政复议和行政诉讼制度已经得到较充分的实施。 1. 每一成员应规定海关作出的行政决定所针对的任何人在该成员领土内有权： （a）向级别高于或独立于作出行政决定的官员或机构提出行政申诉或复查或由此类 官员或机构进行行政申诉或复查；及 / 或 规章及制度 《海关行政复议办法》第十七条规定：“对海关具体行政行为不服的， 向作出该具体行政行为的海关的上一级海关提出行政复议申请。 对海关总署作出的具体行政行为不服的，向海关总署提出行政复议申 请。”（见链接 4.5） 实施情况 2021 年度，全国海关共受理行政复议案件 272 起，办理行政应诉案件 103 起，海关复议的纠错比率为 6.7%，诉讼案件中海关未发生败诉的 情形。 总体评价 充分实施。 （b）对该决定进行司法上诉或审查。 规章及制度 《中华人民共和国行政诉讼法》第二条规定：“公民、法人或者其他 组织认为行政机关和行政机关工作人员的行政行为侵犯其合法权益， 有权依照本法向人民法院提起诉讼。 前款所称行政行为，包括法律、法规、规章授权的组织作出的行政行为。” （见链接 4.6） 《中华人民共和国行政复议法》第七条规定：“公民、法人或者其他 组织认为行政机关的具体行政行为所依据的下列规定不合法，在对具 体行政行为申请行政复议时，可以一并向行政复议机关提出对该规定 Trade Facilitation Annual Report of China (2023 Edition) 34 2023 中国贸易便利化年度报告 的审查申请。”（见链接 4.7） 《中华人民共和国海关法》第六十四条规定：“纳税义务人同海关发 生纳税争议时，应当缴纳税款。并可以依法申请行政复议；对复议决 定仍不服的，可以依法向人民法院提起诉讼”。（见链接 4.8） 海关总署第 250 号令《中华人民共和国海关办理行政处罚案件程序规 定》第七十四条：“行政处罚决定书应当载明，不服行政处罚决定， 申请行政复议或者提起行政诉讼的途径和期限”。（见链接 4.9） 《中华人民共和国海关行政复议办法》第三十一条规定：“申请人认 为海关的具体行政行为所依据的规定不合法，可以依据行政复议法第 七条的规定，在对具体行政行为申请行政复议时一并提出对该规定的 审查申请。”（见链接 4.10） 实施情况 2019 年海关行政诉讼案件 99 起，2020 年海关行政诉讼案件 77 起， 2021 年海关行政应诉案件 103 起，当事人在行政诉讼中胜诉的机率较低， 但是，在诉讼过程中，通过当事人与海关和解，并由当事人撤销起诉的案 件比例较高，一定程度上，这也是通过司法审查纠正海关执法的一种形式。 总体评价 规定明确，实施比较充分。 2. 一成员的立法可要求在司法上诉或审查前开始进行行政申诉或复查。 规章及制度 《中华人民共和国海关法》第六十四条规定：“纳税义务人同海关发 生纳税争议时，应当缴纳税款，并可以依法申请行政复议；对复议决 定仍不服的，可以依法向人民法院提起诉讼。 除上述纳税争议事项法律要求复议前置外，海关行政处罚、信息公开 或者强制措施等其他事项，可向海关提出行政复议或直接向法院提起 行政诉讼。” 总体评价 规定明确，实施比较充分。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 35 3. 每一成员应保证其上诉或审查程序以非歧视的方式进行。 总体评价 中国以非歧视的方式履行其上诉或复议程序 , 无论是公司或是自然人， 无论是中国人还是外国人，无论是中国企业还是外国企业，也无论是 国有企业还是私有企业，其上诉或复议的程序和权利都是相同的，不 存在任何身份歧视的问题。 4. 每一成员应保证，如根据第 1(a) 项作出的上诉或审查决定： （a）未在其法律或法规所规定的期限内作出；或 （b）未能避免不适当拖延， 则申诉人有权向行政机关或司法机关进一步上诉或由此 类机关进一步审查或向司法机关寻求任何其他救济。 　　　 规章及制度 《中华人民共和国行政复议法》规定：“第十九条 法律、法规规定应 当先向行政复议机关申请行政复议、对行政复议决定不服再向人民法 院提起行政诉讼的，行政复议机关决定不予受理或者受理后超过行政 复议期限不作答复的，公民、法人或者其他组织可以自收到不予受理 决定书之日起或者行政复议期满之日起十五日内，依法向人民法院提 起行政诉讼。第二十条 公民、法人或者其他组织依法提出行政复议申 请，行政复议机关无正当理由不予受理的，上级行政机关应当责令其 受理；必要时，上级行政机关也可以直接受理。” 《中华人民共和国行政诉讼法》规定：“第四十五条 公民、法人或者 其他组织不服复议决定的，可以在收到复议决定书之日起十五日内向 人民法院提起诉讼，复议机关逾期不作决定的，申请人可以在复议期 满十五日内向人民法院提起诉讼。 《海关行政复议办法》第六十八条规定：“海关行政复议机关应当自 受理申请之日起 60 日内作出行政复议决定。但是有下列情况之一的， 经海关行政复议机关负责人批准，可以延长 30 日： （一）行政复议案件案情重大、复杂、疑难的； （二）决定举行行政复议听证的； （三）经申请人同意的； Trade Facilitation Annual Report of China (2023 Edition) 36 2023 中国贸易便利化年度报告 （四）有第三人参加行政复议的； （五）申请人、第三人提出新的事实或者证据需进一步调查的。 海关行政复议机关延长复议期限，应当制作《延长行政复议审查期限 通知书》，并且送达申请人、被申请人和第三人。” 总体评价 中国行政复议和行政诉讼法律制度，对复议或者诉讼的期限有明确且 具强制性的约束，复议机关和司法机关均不得随意延期作出复议决定 或者随意延期作出司法判决，如果遇到特殊情况或者不可抗力等因素， 也会依法适用中止程序，延期因素消除后重新启动复议或者司法程序。 同时，对复议机关应当受理而不受理的，法律上也规定了相应的救济 措施。 规定明确，实施充分。 5. 每一成员应保证向第 1 款所指人员提供作出行政决定的理由，以便使其能够在必要 时提出上诉或审查。 规章及制度 《中华人民共和国行政处罚法》第四十四条规定：“行政机关在作出 行政处罚决定之前，应当告知当事人拟作出的行政处罚内容及事实、 理由、依据，并告知当事人依法享有的陈述、申辩、要求听证等权利。” （见链接 4.11） 海关总署第 250 号令《中华人民共和国海关办理行政处罚案件程序规 定》第六十六条规定：“海关在作出行政处罚决定或者不予行政处罚 决定前，应当告知当事人拟作出的行政处罚或者不予行政处罚内容及 事实、理由、依据，并且告知当事人依法享有的陈述、申辩、要求听 证等权利。”（见链接 4.9） 实施情况 海关作出行政处罚决定的，应当在处罚决定书上列明违法的事实，以 及作出处罚的理由和依据，就其他事项依法作出行政决定的，也均可 提供相应的行政执法依据。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 37 总体评价 实施较为充分。 6. 应鼓励每一成员将本条规定适用于海关以外的相关边境机构所作出的行政决定。 实施情况 除海关及其出入境检验检疫机构外，其他边境机构也都建立了相应的 上诉或审查程序。例如： 《中华人民共和国外汇管理条例》第五十一条规定：“当事人对外汇 管理机关作出的具体行政行为不服的，可以依法申请行政复议；对行 政复议决定仍不服的，可以依法向人民法院提起行政诉讼。”（见链 接 4.12） 《商务部行政复议实施办法》第三条规定：“对下列具体行政行为不 服的，可以向商务部申请行政复议：( 一 ) 商务部的具体行政行为；( 二 ) 商务部的派出机构依照法律、法规或者规章的规定，以自己的名义作 出的具体行政行为；( 三 ) 法律、法规授权并由商务部直接管理的组织 的具体行政行为。”（见链接 4.13） 建议 海关行政诉讼、行政复议制度实施情况良好，但也应注意在企业行使 法律救济权利时，因为法律救济成本过高，或行使救济权可能导致进 出口货物放行受阻或延期等原因而自愿放弃，或行政复议、行政诉讼 受到非法律因素干扰，影响公正裁决的，海关总署应该采取有效措施， 消除进出口商提起行政复议、行政诉讼的上述阻碍因素，例如有些海 关以增加查验率、增加稽查和调查次数等作为压力，劝说企业撤回复议、 诉讼请求等现象。 另外，新《行政处罚法》颁布实施之后，明确规定行政机关可以制定 行政处罚的裁量基准，并应当向社会公布，但目前尚未公布海关行政 处罚的裁量基准。但海关行政处罚等行政决定作出的依据公开程度有 待提升，例如“海关行政处罚幅度参照标准”、“海关2 号行政解释” 等，属于非公开的执法文件，行政复议、行政诉讼中，企业无法要求 复议机关、司法机关审查上述内部文件的合法性和合理性，希望海关 根据新《行政处罚法》的上述规定，尽快公开海关行政处罚的裁量基准。 Trade Facilitation Annual Report of China (2023 Edition) 38 2023 中国贸易便利化年度报告 第 5 条：增强公正性、非歧视性及透明度的其他措施 亮点与不足 ------------------------------------------------------- 1. 出台并实施了《中华人民共和国生物安全法》。 2. 为有效应对新冠肺炎疫情，海关加强了相关监管和检查。 3. 海关对于进口医疗器械、特种设备、CCC 认证产品等货物的检查规 定不一致、不明确，实施也不一致。 4. 目的地检验（属地查检）环节，从指令发布、到作业实施，采取的 何种合格评定程序均不明确，一线关员操作不一。 ---------------------------------------------------------------- 规章及制度 《中华人民共和国国境卫生检疫法》。（见链接 5.1） 《中华人民共和国国境卫生检疫法实施细则》。（见链接 5.2） 《中华人民共和国进出境动植物检疫法》。（见链接 5.3） 《中华人民共和国进出境动植物检疫法实施条例》。（见链接 5.4） 《中华人民共和国食品安全法》。（见链接 5.5） 《中华人民共和国食品安全法实施条例》。（见链接 5.6） 《出入境检验检疫风险预警及快速反应管理规定》。（见链接 5.7） 《中华人民共和国海关行政处罚实施条例》。（见链接 5.23） 《中华人民共和国进出口商品检验法实施条例》。（见链接 5.24） 《出入境检验检疫查封、扣押管理规定》。（见链接 5.25） 《中华人民共和国海关化验管理办法》。（见链接 5.26） 《海关化验工作制度》。（见链接 5.27） 《关于发布中华人民共和国海关化验方法的公告》。（见链接 5.28） 《进出口商品复验办法》。（见链接 5.32） 《中华人民共和国进出口食品安全管理办法》。（见链接 5.37） 《中华人民共和国进口食品境外生产企业注册管理规定》。（见链接 5.38） 《进出境粮食检验检疫监督管理办法》。（见链接 5.39） 《中华人民共和国生物安全法》。（见链接 5.45） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 39 实施情况 中国已经建立了比较完备的保护本国居民、动植物健康的卫生检疫、 动植物检疫制度。 一旦发生卫生、动植物疫情，国家对相关的疫情发布、撤销以及限定 口岸进出等事项作出了明确规定。 中国海关一旦决定对进口货物实施扣留，规定了相应的扣留程序。海 关规定扣留货物应当当场告知当事人，扣留法律文书应当由当事人或 者其代理人签字。 中国海关明确规定了当事人可以申请进行二次检测，二次检测结果可 以为上述机构接受。 中国政府公布了有关官方认可的实验室、化验室以及认证机构名录。 总体评价 本条款在中国得到了充分实施。 1. 增强监管或检查的通知 如一成员采用或设立对其有关主管机关发布通知或指南的系统，旨在增强对通知或指 南所涵盖食品、饮料或饲料的边境监管或检查水平以保护其领土内的人类、动物或植物的 生命或健康，则通知或指南的发布、终止或中止的方式应适用以下纪律： （a）该成员可酌情根据风险评估发布通知或指南； （b）该成员可发布通知或指南，从而使通知或指南仅统一适用于据以作出通知或指 南的卫生和植物卫生条件适用的入境地点； （c）如据以作出通知或指南的情形不复存在或变化后的情形可以具有较低贸易限制 作用的方式处理，则该成员应迅速终止或中止该通知或指南； （d）如该成员决定终止或中止通知或指南，则应酌情以非歧视和易获取的方式迅速 公布终止或中止声明，或通知出口成员或进口商。 规章及制度 中国发布了《中华人民共和国国境卫生检疫法》。（见链接 5.1） 《中华人民共和国国境卫生检疫法实施细则》第九条规定：“在国内 或者国外检疫传染病大流行的时候，国务院卫生行政部门应当立即报 请国务院决定采取下列检疫措施的一部或者全部： Trade Facilitation Annual Report of China (2023 Edition) 40 2023 中国贸易便利化年度报告 ( 一 ) 下令封锁陆地边境、国界江河的有关区域； ( 二 ) 指定某些物品必须经过消毒、除虫，方准由国外运进或者由国内 运出； ( 三 ) 禁止某些物品由国外运进或者由国内运出； ( 四 ) 指定第一入境港口、降落机场。对来自国外疫区的船舶、航空器， 除因遇险或者其他特殊原因外，没有经第一入境港口、机场检疫的， 不准进入其他港口和机场。” （见链接 5.2） 中国的进出境动植物检疫法律法规明确：国务院可以对相关边境区域 采取控制措施，必要时下令禁止来自动植物疫区的运输工具进境或者 封锁有关口岸。 中国发布了《中华人民共和国进出境动植物检疫法》。（见链接 5.3） 《中华人民共和国进出境动植物检疫法实施条例》第四条规定：“国 ( 境 ) 外发生重大动植物疫情并可能传入中国时，根据情况采取下列紧 急预防措施： ( 一 ) 国务院可以对相关边境区域采取控制措施，必要时下令禁止来自 动植物疫区的运输工具进境或者封锁有关口岸； ( 二 ) 国务院农业行政主管部门可以公布禁止从动植物疫情流行的国家 和地区进境的动植物、动植物产品和其他检疫物的名录； ( 三 ) 有关口岸动植物检疫机关可以对可能受病虫害污染的本条例第二 条所列进境各物采取紧急检疫处理措施； ( 四 ) 受动植物疫情威胁地区的地方人民政府可以立即组织有关部门制 定并实施应急方案，同时向上级人民政府和国家动植物检疫局报告。” （见链接 5.4） 中国对食品包括进出口食品安全制定了管理制度。（见链接 5.5、5.6） 另外，《出入境检验检疫风险预警及快速反应管理规定》第十三条规定： “对出入境货物、物品风险已不存在或者已降低到适当程度时，海关 总署发布警示解除公告。”（见链接 5.7） 出入境检验检疫职能和队伍划入海关后，相关工作也由海关完成。（见 链接 5.8） 新冠肺炎疫情期间，海关等相关部门采取了下列措施： 《武汉市新型冠状病毒感染的肺炎疫情防控指挥部通告（第 1 号）》。 （见链接 5.9） 《移民局部署新冠肺炎防疫期间公民出入境管理服务工作》。（见链 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 41 接 5.10） 《中华人民共和国国家卫生健康委员会公告 2020 年第 1 号》。（见链 接 5.11） 《关于防控新型冠状病毒感染的肺炎的公告》。（见链接 5.12） 《文化和旅游部提醒中国游客暂勿前往新冠肺炎疫情严重的国家旅 游》。（见链接 5.13） 《亚太经合组织贸易部长发表 < 关于应对新冠肺炎疫情特别声明 >》。 （见链接 5.14） 《所有乘飞机来澳门人士须在登机前出示新冠肺炎核酸检测报告》。（见 链接 5.15） 《关于疫情防控期间继续调减国际客运航班量的通知》。（民航发〔 2020〕12 号）（见链接 5.16） 《民航局关于调整国际客运航班的通知》。（见链接 5.17） 《中国民用航空局、中华人民共和国外交部、中华人民共和国国家卫生 健康委员会、中华人民共和国海关总署、国家移民管理局关于目的地为 北京的国际航班从指定第一入境点入境的公告 ( 第 2 号 ) 》。（见链接5.18） 《中华人民共和国出入境管理局暂停办理疫情防控期间内地居民前往 香港地区商务签注》。（见链接 5.19） 《中华人民共和国外交部、国家移民管理局关于暂时停止持有效中国 签证、居留许可的外国人入境的公告》。（见链接 5.20） 海关总署 国家卫生健康委员会公告 2020 年第 15 号《关于防控新型冠 状病毒感染的肺炎的公告》。（见链接 5.21） 海关总署公告 2020 年第 16 号《关于重新启动出入境人员填写健康申 明卡制度的公告》。（见链接 5.22） 《国务院应对新型冠状病毒感染肺炎疫情联防联控机制关于加强口岸 城市新冠肺炎疫情防控工作的通知》。（见链接 5.40） 海关总署公告 2021 年第 118 号《关于新冠病毒检测试剂盒等疫情防控 物资申报相关事项的公告》。（见链接 5.41） 交通运输部、外交部、海关总署 2022 年第 14 号公告《关于做好国际 航行船舶船员新冠肺炎疫情远端防控的公告》。（见链接 5.42） 海关总署公告 2022 年第 34 号《关于进口肯尼亚野生水产品检验检疫 要求的公告》。（见链接 5.43） 海关总署公告 2022 年第 58 号（关于进一步优化完善进口冷链食品口 Trade Facilitation Annual Report of China (2023 Edition) 42 2023 中国贸易便利化年度报告 岸疫情防控措施的公告）。（见链接 5.44） 实施情况 中国政府卫生检疫法律法规明确：发生卫生疫情时，可以指定特定的 入境口岸。 但部分检查措施规定不一致，例如，对于进口医疗器械、特种设 备、CCC认证产品，中国海关门户网站“互联网+海关”栏目 项下“办事指南”行政检查事项（民用商品入境验证事项编码： 11100000000014154E1000629010005）中确定为入境验证管理；商检法 第二十五条规定：商检机构依照本法对实施许可制度的进出口商品实 行验证管理，查验单证，核对证货是否相符；而海关公布的《出入境 检验检疫机构实施检验检疫的进出境商品目录 (2018 版 ) 》中，入境验 证（L）商品仅有CCC 类，不包括医疗器械类、特种设备类（见链接5.46、 5.47）。而且目的地检验（属地查检）环节，从指令发布、到作业实施， 采取的何种合格评定程序均不明确，一线关员操作很不统一。 总体评价 部分类别货物商品检查规定不一致、不明确，实施也不一致。 2. 扣留 如申报进口货物因海关或任何其他主管机关检查而予以扣留，则该成 员应迅速通知承运商或进口商。 规章及制度 《中华人民共和国海关行政处罚实施条例》第四十二条规定：“海关 依法扣留货物、物品、运输工具、其他财产以及账册、单据等资料 , 应当制发海关扣留凭单 , 由海关工作人员、当事人或者其代理人、保 管人、见证人签字或者盖章 , 并可以加施海关封志。加施海关封志的 , 当事人或者其代理人、保管人应当妥善保管。”（见链接 5.23） 《中华人民共和国进出口商品检验法实施条例》第三十八条规定：海 关总署、出入境检验检疫机构实施监督管理或者对涉嫌违反进出口商 品检验法律、行政法规的行为进行调查，有权查阅、复制当事人的有 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 43 关合同、发票、账簿以及其他有关资料。出入境检验检疫机构对有根 据认为涉及人身财产安全、健康、环境保护项目不合格的进出口商品， 经本机构负责人批准，可以查封或者扣押。（见链接 5.24） 质检总局令第 108 号《出入境检验检疫查封、扣押管理规定》第十五 条规定：“《检验检疫查封、扣押决定书》应当及时送交当事人签收， 由当事人在《送达回证》上签名或者盖章，并注明送达日期。”（见 链接 5.25） 实施情况 海关扣留货物会向申报人发送扣货通知单。但目的地检验（属地查检） 作业中，合格评定前的技术整改、或者无法技术整改不予进口、退运、 销毁等情形中，非查封、扣押的进口商品以及不准安装使用通知书、 不合格处理通知书等文书格式、内容方面规定不明确，特别是部分海 关采用的检验依据 GB 标准，与进口设备的 CE 认证对应的 ISO、IEC 标准不一致（等效、等同、修改采用）。 总体评价 规定明确，实施充分。 3. 检验程序 规章及制度 海关总署令第 176 号《中华人民共和国海关化验管理办法》《海关化 验工作制度》，海关总署公告 2018 年第 201 号《关于发布中华人民共 和国海关化验方法的公告》。（见链接 5.26、5.27、5.28、5.29） 实施情况 中国海关有较为完备的检验程序规定，海关总署还对《中华人民共和 国海关化验管理办法》进行了解读。但部分检验程序未对社会信息公开、 公布，如目的地检验（属地查检）作业操作程序、规程等。 总体评价 规定明确，实施较充分。 Trade Facilitation Annual Report of China (2023 Edition) 44 2023 中国贸易便利化年度报告 3.1 在对取自申报进口货物的样品的首次检验为不利结果的情况下，一成员应请求可 给予第二次检验的机会。 规章及制度 海关总署令第 138 号《中华人民共和国海关进出口货物查验管理办法》 第十一条规定：“有下列情形之一的，海关可以对已查验货物进行复验： （一）经初次查验未能查明货物的真实属性，需要对已查验货物的某 些性状做进一步确认的； （二）货物涉嫌走私违规，需要重新查验的； （三）进出口货物收发货人对海关查验结论有异议，提出复验要求并 经海关同意的； （四）其他海关认为必要的情形。 复验按照本办法第六条至第十条的规定办理，查验人员在查验记录上 应当注明‘复验’字样。”（见链接 5.30） 《海关化验工作制度》第八章“复验”规定：“第三十九条 收发货人 或者其代理人对鉴定结论有异议的，可以自鉴定结论公布之日起 15 日 内向送验海关提出复验申请，并说明理由。送验海关应当自收到复验 申请之日起 3 日内，通过‘中国海关实验室信息管理系统’将《中华 人民共和国海关进出口货物化验鉴定申请单（复验）》（格式文本见 附件 7）转送海关化验中心。送验海关对鉴定结论有异议的，可以自 收到《鉴定书》之日起 15 日内向海关化验中心提出复验申请。收发货 人或者其代理人、送验海关对同一样品只能提出一次复验申请。 第四十条 海关化验中心应当自收到复验申请之日起 15 日内对送验样 品重新化验，出具《中华人民共和国海关进出口货物化验鉴定书（复验）》 （格式文本见附件 8），并按照本制度第二十三条、二十四条的规定 公布鉴定结论。原化验人员不得承担复验工作。 第四十一条 委托化验机构不承担复验工作。收发货人或者其代理人、 送验海关对委托化验鉴定结论有异议的，按照第三十九条的规定向海 关化验中心申请复验，送验海关应及时将留存样品送抵海关化验中心。” （见链接 5.31） 中国海关发布的《进出口商品复验办法》第五条规定：“报检人对主 管海关作出的检验结果有异议的，可以向作出检验结果的主管海关或 者其上一级海关申请复验，也可以向海关总署申请复验。报检人对同 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 45 一检验结果只能向同一海关申请一次复验。”（见链接 5.32） 实施情况 海关给予第二次检验的机会。 总体评价 规定明确，实施充分。 3.2 一成员应以非歧视和易获取的方式公布可以进行检验的实验室的名称和地址，或 在其提供第 3.1 款所规定机会的情况下，向进口商提供这一信息。 实施情况 国家公布了官方认可的实验室名录、检验机构名录。（见链接5.33、5.34、 5.35） 海关公布了化验标准和化验方法。（见链接 5.36） 海关在采信第三方实验室检验结果方面，尚未发布正式管理办法， 2021 年发布了《海关进出口商品检验采信管理办法（征求意见稿）》。 （见链接 5.48） 总体评价 充分实施。 3.3 一成员在货物放行和结关时应考虑根据第 3.1 款进行的第二次检验的结果（如有）， 如可行，可接受此次检验结果。 规章及制度 中国海关发布的《进出口商品复验办法》第九条规定：“海关自收到 复验申请之日起 15 日内，对复验申请进行审查并作出如下处理。” 总体评价 规定明确，充分实施。 Trade Facilitation Annual Report of China (2023 Edition) 46 2023 中国贸易便利化年度报告 第 6 条：关于对进出口征收或与进出口和处罚相关的规费和费 用的纪律 亮点与不足 ------------------------------------------------------- 1. 税费征收方面，国家多次明确要求减税降费的大背景下，海关已连 续多年无单独收取的行政事业性收费，其他部门对与进出口相关的征 收和费用出台减并政策并开展成本监审，整体环境不断得到改善。 2. 因办理海关行政检查事项而前置的部分收费规定和收费依据存在不 明确之处。出口危险货物包装性能鉴定和使用鉴定属于法定检验，目 前海关不收取行政检查费用，但存在将“检验”同“鉴定”混为一谈、 将“性能鉴定”按照“性能检验”处理的情况。 3. 行政处罚方面，“行政处罚裁量基准应当向社会公布”的规定仍未 落实。主动披露涉税违规行为不予行政处罚政策设置有效期的做法， 使当事人对政策的连续性和稳定性难以抱有合理期待。 4. 海关主动披露制度尚未取得显著成效，且发布相关新政的海关总署 2022 年第 54 号公告有效期自 2022 年 7 月 1 日起至 2023 年 12 月 31 日， 企业对政策的连续性和稳定性有一定担忧。 ---------------------------------------------------------------- 1. 对进出口征收或与进出口相关的规费和费用的一般纪律 1.1 第 1 款的规定应适用于除进出口关税和 GATT1994 第 3 条范围内的国内税外的、 各成员对进出口征收或与进出口相关的所有规费和费用。 1.2 有关规费和费用的信息应依照第 1 条予以公布。该信息应包括将适用的规费和费 用、征收此类规费和费用的原因、主管机关以及支付时间和方式。 规章及制度 国家发展和改革委员会令第 7 号发布《政府制定价格行为规则》，第 二十一条规定：定价机关应当适时作出制定价格的决定。制定价格的 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 47 决定应当载明以下内容：（一）制定价格的项目、制定的价格；（二） 制定价格的依据；（三）价格的执行时间和范围；（四）作出决定的 定价机关名称和作出决定的日期。 第二十九条规定：除涉及国家秘密外，定价机关应当及时向社会公开 制定价格的决定。（见链接 6.1） 《国务院办公厅转发商务部等部门关于扩大进口促进对外贸易平衡发 展意见的通知》（国办发〔2018〕53 号）要求：严格执行收费项目公 示制度，清理进口环节不合理收费。（见链接 6.2） 《国务院办公厅关于聚焦企业关切进一步推动优化营商环境政策落实 的通知》（国办发〔2018〕104 号）要求：各地区认真落实国务院确 定的降低集装箱进出口环节合规成本的要求，抓紧制定公布口岸收费 目录清单。（见链接 6.3） 财政部、海关总署、国家发展和改革委员会、交通运输部、商务部、 国家市场监督管理总局《清理口岸收费工作方案》（财税〔2018〕122 号）要求：2018 年 10 月底前，各地在口岸现场及口岸管理部门网站 上公布本地区口岸收费目录清单，清单之外一律不得收费。清单内容 应当包括收费主体、收费项目、收费标准等。（见链接 6.4） 实施情况 2021 年 12 月，国家发展和改革委员会 2021 年第 8 号公告发布《政府 定价的经营服务性收费目录清单（2022 版）》，调整政府定价的经营 服务性收费。其中，涉及进出口环节的中央定价的经营服务性收费， 仅有沿海、长江干线主要港口及其他所有对外开放港口的服务收费 1 类，清单具体列明了收费标准、收费文件（文号）、定价部门和行业 主管部门。（见链接 6.5） 上述收费根据 2019 年 3 月交通运输部、国家发展和改革委员会修订 的《港口收费计费办法》（交水规〔2019〕2 号）收取，办法规定自 2019 年 4 月 1 日起降低部分政府定价收费标准、合并收费项目、规范 收费行为。（见链接 6.6） 海关在门户网站公布有关行政事业性收费取消、停征政策，并对海关 下属事业单位、社会团体经营服务性收费集中公示。（见链接6.7、6.8） 2021 年 2 月，海关总署网站发布行政事业性收费公示，根据《政府信 息公开条例》、《国务院办公厅关于印发 < 政府信息公开信息处理费 Trade Facilitation Annual Report of China (2023 Edition) 48 2023 中国贸易便利化年度报告 管理办法 > 的通知》（国办函〔2020〕109号）规定收取信息公开处理费， 具体列明了信息公开处理费的政策依据和收费标准。这是目前海关收 取的唯一一项行政事业性收费。（见链接 6.9、6.10） 中国国际贸易单一窗口网站提供各口岸收费清单查询服务。（见链接 6.11） 总体评价 充分实施。 1.3 新增或修订的规费和费用的公布与生效之间应给予足够的时间，但紧急情况除外。 此类规费和费用在有关信息公布前不得适用。 规章及制度 《政府制定价格行为规则》第二十一条规定：政府制定价格的决定应 当载明价格的执行时间和范围。 实施情况 《政府定价的经营服务性收费目录清单》中与进出口相关的沿海、长 江干线主要港口及其他所有对外开放港口的服务收费，依据的《港口 收费计费办法》于2019年3月13日修订，3月18日发布，自4月1 日起执行。 海关收取信息公开处理费，依据的《政府信息公开条例》于 2019 年 5 月 15 日起施行，《政府信息公开信息处理费管理办法》于 2020 年 12 月 1 日发布，自 2021 年 1 月 1 日起施行。 总体评价 充分实施。 1.4 每一成员应定期审查其规费和费用，以期在可行的范围内减少数量和种类。 规章及制度 《政府制定价格行为规则》第二十三条规定：制定价格的决定实施后， 定价机关应当对决定的执行情况进行跟踪调查和监测，并适时进行后 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 49 评估。 第二十四条规定：制定价格的决定实施后，如果制定价格的依据发生 重大变化，定价机关应当适时调整价格。 国家发展和改革委员会令第 8 号发布《政府制定价格成本监审办法》， 第七条规定：成本监审包括制定价格前监审和定期监审两种形式。并 规定：定期监审的间隔周期不得少于一年。（见链接 6.12） 国家发展和改革委员会《关于进一步清理规范政府定价经营服务性收 费的通知》（发改价格〔2019〕798 号）要求缩减政府定价范围和定 价项目层级，规范定价主体和收费标准制定方法，通过自评估、聘请 第三方评估等方式，定期对政策执行情况进行跟踪调查、监测和评估。 （见链接 6.13） 《国务院办公厅关于印发全国深化“放管服”改革优化营商环境电视 电话会议重点任务分工方案的通知》（国办发〔2020〕43 号）要求 2020年底前开展港口物流等领域涉企收费专项治理检查。（见链接6.14） 《国务院办公厅关于服务“六稳”“六保”进一步做好“放管服”改 革有关工作的意见》（国办发〔2021〕10 号）要求清理规范口岸收费， 包括加快修订《港口收费计费办法》，进一步完善港口收费政策，减 并港口收费项目等。强调口岸收费项目目录清单外无收费。同时，对 政府依成本定价的收费项目，开展成本监审或成本调查，及时调整收 费标准；对实行市场调节价的收费项目及对应的收费主体，开展典型 成本调查，为合理规范收费提供依据。（见链接 6.15） 实施情况 2008 年以来，财政部、国家发展和改革委员会以及海关先后取消、暂 停了由海关收取的涉及进出口的所有行政性收费项目，2021 年 1 月 1 日起，根据《政府信息公开条例》、《政府信息公开信息处理费管理办法》 规定收取信息公开处理费，这是目前海关收取的唯一一项行政事业性 收费。 《港口收费计费办法》在降低部分政府定价收费标准、合并收费项目、 规范收费行为等方面作出具体规定，并要求加强督导，督促港口经营 人和相关单位开展自查自纠，畅通举报渠道，公布举报电话，及时处 理反映的问题，鼓励使用 12328 电话咨询和投诉相关问题。该《办法》 有效期 5 年。交通运输部、国家发展和改革委员会将根据政策执行和 Trade Facilitation Annual Report of China (2023 Edition) 50 2023 中国贸易便利化年度报告 市场变化情况适时完善相关政策。 2020 年 3 月，为应对 COVID-19 疫情影响，国务院常务会议决定自 3 月 1 日至 6 月 30 日，免征进出口货物港口建设费，将货物港务费、 港口设施保安费等政府定价收费标准降低 20%。6 月，延长免征进出 口货物港口建设费和减半征收船舶油污损害赔偿基金政策执行期限至 2020 年 12 月 31 日 24 时。 国家发展和改革委员会、财政部、交通运输部、商务部、国资委、海 关总署、市场监督管理总局联合发布《关于印发 < 清理规范海运口岸 收费行动方案 > 的通知》（发改价格规〔2020〕1235 号），要求到 2022 年，科学规范透明的收费机制基本形成，口岸服务效能进一步提 升，营商环境明显改善，进出口合规成本明显降低。进一步减并港口 收费项目，研究将港口设施保安费并入港口作业包干费。定向降低沿 海港口引航费标准，进一步扩大船方自主决定是否使用拖轮的船舶范 围。研究推进货物港务费改革。根据形势变化，修订《港口收费计费 办法》。研究明确 2020 年港口建设费征收期满后相关政策。（见链接 6.16） 财政部 2021 年第 8 号《关于取消港口建设费和调整民航发展基金有关 政策的公告》明确，自 2021 年 1 月 1 日起取消港口建设费。（见链接 6.17） 海关总署、国家发展和改革委员会、财政部、交通运输部、商务部、 卫生健康委、税务总局、市场监督管理总局、铁路局、民航局联合发 布《关于进一步深化跨境贸易便利化改革优化口岸营商环境的通知》（署 岸发〔2021〕85 号），要求从规范口岸收费、优化收费公示制度和收 费服务模式、加大进出口环节收费监督检查力度等方面清理规范收费， 进一步降低进出口环节费用。（见链接 6.18） 2021 年 9 月，国家发展和改革委员会办公厅发布《关于开展引航费定 价成本监审的通知》（发改办价格〔2021〕727 号），根据《政府制 定价格成本监审办法》和《清理规范海运口岸收费行动方案》等有关 规定，决定对全国各引航机构 2018 至 2020 年度引航（移泊）服务收 费开展定价成本监审。（见链接 6.19） 2022 年 2 月，交通运输部、国家发展和改革委员会联合发布《关于减 并港口收费等有关事项的通知》（交水发〔2022〕26号），从4 月 1 日起， 取消港口设施保安费的政府定价，定向降低引航（移泊）费收费标准。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 51 （见链接 6.20） 总体评价 法律法规虽未单独针对与进出口相关的规费和费用规定定期审查收费数 量和种类的制度，但对其中由政府定价的费用统一执行定期定价成本监 审，同时，各部门多次采取有效措施，取消、暂停或者降低与进出口相 关的收费。实施较为充分。 2. 对进出口征收或与进出口相关的海关业务办理规费和费用的特定纪律 海关业务办理规费和费用： （i）应限定在对所涉特定进口或出口操作提供服务或与之相关服务的近似成本内； 且 （ii） 如规费和费用针对与办理货物海关业务密切相关的服务而收取，则无需与特定 进口或出口作业相关联。 实施情况 中国海关目前收取滞报金、滞纳金两项费用，仅有信息公开处理费一 项行政事业性收费项目。 海关下属事业单位、社会团体经营服务性收费集中公示的9 项收费中， 8 项采用市场调节价作为收费标准，1 项采用政府管理价和市场调节价 作为收费标准。 但因办理海关行政检查事项而前置的部分收费规定和收费依据存在不 明确之处。出口危险货物包装性能鉴定和使用鉴定属于法定检验，目 前海关不收取行政检查费用，但存在将“检验”同“鉴定”混为一谈、 将“性能鉴定”按照“性能检验”处理的情况。出口危险货物海关性 能鉴定中需要实验室进行性能检验的部分，目前被作为报关前置条件。 由于历史原因，海关实施的性能鉴定与其下属实验室技术中心实施的 性能检验混为一谈。甚至连检验检疫 SN 规程和目前发布的行政检查 事项标题均为性能检验，而非商检法及其实施条例中的性能鉴定，将 检验等同为鉴定。具体而言，海关因实施性能鉴定（行政检查事项）， 需要委托实验室实施性能检验的，应由海关承担费用，而不应前置为 报关条件，变相由企业承担了费用。海关下属技术中心和实验室不能 Trade Facilitation Annual Report of China (2023 Edition) 52 2023 中国贸易便利化年度报告 也没有受海关委托实施性能鉴定，实验室和技术中心实施的为性能检 验。需要说明的是，商检法中所说的检验，与通常企业产品检验和实 验室技术中心的检验含义不同。《中华人民共和国进出口商品检验法》 第六条规定：必须实施的进出口商品检验，是指确定列入目录的进出 口商品是否符合国家技术规范的强制性要求的合格评定活动。合格评 定程序包括：抽样、检验和检查；评估、验证和合格保证；注册、认 可和批准以及各项的组合。该合格评定引用了WTO/TBT 中的术语，《技 术性贸易壁垒协定》附件 1《本协定中的术语及其定义》中，合格评 定程序是指任何直接或间接用以确定是否满足技术法规或标准中的相 关要求的程序，其“解释性说明”认为，合格评定程序特别包括：抽样、 检验和检查；评估、验证和合格保证；注册、认可和批准以及各项的 组合。而 WTO/TBT 协定又引用了国际标准 ISO/IEC17000《合格评定 词汇和通用原则》，该标准已更新为 2020 版本，检验的定义为：检测 （Testing）是“按照程序确定合格评定对象一个或多个特性的活动”， 检验（Inspection 是“审查产品设计、产品、过程或安装并确定其与特 定要求的符合性，或根据专业判断确定其与通用要求的符合性的活动”。 综上，海关目前实施的危险货物包装性能鉴定和使用鉴定，均属于海 关行政检查事项范围，不应收取费用，也不应将其性能鉴定的其中环 节（性能检验）前置，变相由企业承担费用。 总体评价 实施较充分。 3. 处罚纪律 3.1 就第 3 款而言，“处罚”应指一成员的海关针对违反其海关法律、法规或程序性 要求而作出的处罚。 3.2 每一成员应保证对违反海关法律、法规或程序性要求行为的处罚仅针对其法律所 规定的违法行为责任人实施。 规章及制度 《中华人民共和国行政处罚法》第五十九条规定：行政机关依照本法 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 53 第五十七条的规定给予行政处罚，应当制作行政处罚决定书。行政处 罚决定书应当载明下列事项：（一）当事人的姓名或者名称、地址；（二） 违反法律、法规、规章的事实和证据……（见链接 6.21） 《中华人民共和国海关行政处罚实施条例》第三十三条规定：海关发 现公民、法人或者其他组织有依法应当由海关给予行政处罚的行为的， 应当立案调查。（见链接 6.22） 海关总署令第 250 号公布《中华人民共和国海关办理行政处罚案件程 序规定》，对海关办理行政处罚案件的一般规定、案件调查、行政处 理决定、听证程序、简易程序和快速办理、处理决定的执行等程序进 行明确。第七十一条规定：海关作出行政处罚决定，应当做到认定违 法事实清楚，定案证据确凿充分，违法行为定性准确，适用法律正确， 办案程序合法，处罚合理适当。违法事实不清、证据不足的，不得给 予行政处罚。（见链接 6.23） 总体评价 规定明确，实施充分。 3.3 处罚应根据案件的事实和情节实施，并应与违反程度和严重性相符。 规章及制度 国务院《关于进一步贯彻实施 < 中华人民共和国行政处罚法 > 的通知》 （国发〔2021〕26 号），明确要求各地区、各部门要全面推行行政裁 量基准制度，规范行政处罚裁量权，确保过罚相当，防止畸轻畸重。（见 链接 6.24） 2022 年 8 月，国务院办公厅发布《关于进一步规范行政裁量权基准制 定和管理工作的意见》（国办发〔2022〕27 号），要求到 2023 年底前， 行政裁量权基准制度普遍建立，基本实现行政裁量标准制度化、行为 规范化、管理科学化，确保行政机关在具体行政执法过程中有细化量 化的执法尺度，行政裁量权边界明晰，行政处罚、行政许可、行政征 收征用、行政确认、行政给付、行政强制、行政检查等行为得到有效 规范，行政执法质量和效能大幅提升，社会满意度显著提高。（见链 接 6.25） 《中华人民共和国海关办理行政处罚案件程序规定》第六十二条规定： Trade Facilitation Annual Report of China (2023 Edition) 54 2023 中国贸易便利化年度报告 海关可以依法制定行政处罚裁量基准，规范行使行政处罚裁量权。行 政处罚裁量基准应当向社会公布。 实施情况 中国海关目前尚未公布行政处罚裁量基准。 总体评价 规定明确，依据事实和情节实施处罚并与违反程度严重性相符实施充 分，公布行政处罚裁量基准尚未落实。 建议 建议尽快公布行政处罚裁量基准，增加执法的透明度。 3.4 每一成员应保证采取措施以避免： （a）在处罚和关税的认定和收取方面发生利益冲突；及 （b）形成对认定或收取与第 3.3 款不符的处罚的一种激励。 规章及制度 《中华人民共和国海关行政处罚实施条例》第六十三条规定：人民法 院判决没收的走私货物、物品、违法所得、走私运输工具、特制设备， 或者海关决定没收、收缴的货物、物品、违法所得、走私运输工具、 特制设备，由海关依法统一处理，所得价款和海关收缴的罚款，全部 上缴中央国库。 总体评价 规定明确，实施充分。 3.5 每一成员应保证对违反海关法律、法规或程序性要求进行处罚时，应向被处罚人 提供书面说明， 列明违法性质和据以规定处罚金额或幅度所适用的法律、法规或程序。 规章及制度 《中华人民共和国海关行政处罚实施条例》和《中华人民共和国海关 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 55 办理行政处罚案件程序规定》对处罚程序有明确规定。 总体评价 制度完善，实施充分。 3.6 如一当事人在一成员海关发现其违法行为前自愿向海关披露其违反海关法律、法 规或程序性要求的行为，则鼓励该成员在确定对其的处罚时，适当考虑将此事实作为可能 的减轻因素。 规章及制度 《中华人民共和国海关稽查条例》第二十六条规定：与进出口货物直 接有关的企业、单位主动向海关报告其违反海关监管规定的行为，并 接受海关处理的，应当从轻或者减轻行政处罚。（见链接 6.26） 《〈中华人民共和国海关稽查条例〉实施办法》第四章专门规定了主 动披露制度。（见链接 6.27） 2021 年 9 月，海关总署令第 251 号公布《中华人民共和国海关注册 登记和备案企业信用管理办法》，自 2021 年 11 月 1 日起实施。第 三十七条规定：企业主动披露且被海关处以警告或者海关总署规定数 额以下罚款的行为，不作为海关认定企业信用状况的记录。（见链接 6.28） 海关总署 2022 年第 54 号《关于处理主动披露涉税违规行为有关事项 的公告》，对于进出口企业、单位在海关发现前主动披露涉税违规行为， 且已按海关要求及时改正的，明确规定了不予行政处罚、申请减免滞 纳金等处理的具体情形，并规定，进出口企业、单位主动披露且被海 关处以警告或者 100 万元以下罚款行政处罚的行为，不列入海关认定 企业信用状况的记录。高级认证企业主动披露涉税违规行为的，海关 立案调查期间不暂停对该企业适用相应管理措施。（见链接 6.29） 总体评价 海关已确立主动披露制度，并针对主动披露涉税违规行为明确公布了 不予处罚的情形，但尚未取得显著成效。海关总署 2022 年第 54 号公 告有效期自 2022 年 7 月 1 日起至 2023 年 12 月 31 日，当事人对政策 的连续性和稳定性难以抱有合理期待。 Trade Facilitation Annual Report of China (2023 Edition) 56 2023 中国贸易便利化年度报告 建议 1. 尽快完善实施主动披露的相关具体制度，增强当事人对主动披露后 果的可预期性。 2. 提高主动披露涉税违规行为不予行政处罚、减免滞纳金等处理的政 策连续性和稳定性，进一步拓宽主动披露不予处罚等处理政策的涵盖 范围。 3. 及时公布主动披露数据、案例等，推动当事人主动进行披露。 3.7 本款规定应适用于对第 3.1 款所指的对过境运输的处罚。 实施情况 《中华人民共和国海关行政处罚实施条例》同样适用过境货物。 总体评价 充分实施。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 57 第 7 条：货物放行与结关 亮点与不足 ------------------------------------------------------- 1. 中国海关进出口提前申报率仅见于零星报道，尚未形成制度性的公 开披露机制。 2. 中国国际贸易单一窗口覆盖进出口环节 41 种需验核监管证件中的 38 种，进步明显。但海关罚款还无法通过单一窗口缴纳。 3. 一保多用的担保模式精简了担保办理环节，助力通关效率提升。但 针对高级认证企业的免除担保政策如何实施，还需进一步明确。 4. 海关通关放行时长的采集方法不透明，如何剔除无关时间，如何计 算毛时长和净时长，均有待明确。口岸通关时效评估指标也需区分不 同运输方式、监管方式等情况，以增加统计结果的可比性。各省整体 通关时间尚未定期公布。 5. 对高级认证企业的便利措施继续增加，但部分措施在实际操作中落 实不充分，高级认证企业总体获得感不强。 6. 新的《海关高级认证企业标准》公布，增加了政策透明度。但近年 来海关认证标准变化较快，企业反映调整过于频繁，较难适应。 7. 新冠疫情发生以来，进口冷链食品通关流程长、时耗久、成本高的 问题愈发凸显，基层防疫政策层层加码、变化频仍，商界反映难以适应。 ---------------------------------------------------------------- 1. 抵达前业务办理 1.1 每一成员都应采用或设立程序，允许提交包括舱单在内的进口单证和其他必要信 息，以便在货物抵达前开始办理业务，以期在货物抵达后加快放行。 规章及制度 中国海关于 2009 年 1 月 1 日起实施海关总署令第 172 号《中华人民共 和国海关进出境运输工具舱单管理办法》，该办法第九条规定：“舱 单传输人应当在进境货物、物品运抵目的港以前向海关传输原始舱单 Trade Facilitation Annual Report of China (2023 Edition) 58 2023 中国贸易便利化年度报告 其他数据。海关接受原始舱单主要数据传输后，收货人、受委托报关 企业方可向海关办理货物、物品的申报手续。”（见链接 7.1） 2017 年 12 月 20 日发布的海关总署令第 235 号《关于公布 < 海关总署 关于修改部分规章的决定 > 的令》，其中第二十条对《中华人民共和 国海关进出境运输工具舱单管理办法》（海关总署令第 172 号公布） 作如下修改：（四）将第十八条修改为“疏港分流货物、物品提交运 抵报告后，海关即可办理货物、物品的查验、放行手续”。该条款取 消了对进口货物、物品和分拨货物、物品需提交理货报告方可办理查验、 放行手续的要求。（见链接 7.2） 海关总署监管司于 2018 年 1 月 31 日发布监管函〔2018〕45 号《关于 明确进口报关单放行规则修改相关事项的通知》，进口报关单放行判 断原始舱单“理货正常”标志调整为“确报”标志。（见链接 7.3） 2014 年 10 月 22 日发布的海关总署公告第 74 号《关于明确进出口货 物提前申报管理要求的公告》第一条规定：“进出口货物的收发货人、 受委托的报关企业提前申报的，应当先取得提（运）单或载货清单（舱单） 数据。其中，提前申报进口货物应于装载货物的进境运输工具启运后、 运抵海关监管场所前向海关申报；提前申报出口货物应于货物运抵海 关监管场所前 3 日内向海关申报。”（见链接 7.4） 一些地方海关也开始在总署 74 公告的基础上，明确并发布本关区内提 前申报的具体操作细节，如上海海关和长沙海关，但主要是在出口领 域实施。（见链接 7.5 和 7.6） 2018 年 8 月 9 日，厦门海关 12360 微信公众号发布了名为《干货 | 进 口提前报关这几个操作你要注意啦！》的文章，第一次比较清晰地说 明了海运进口货物提前申报的操作要点及注意事项。（见链接 7.7） 2018 年 8 月 23 日，上海海关12360 热线微信公众号发布了名为《来来来， 进口“提前申报”模式了解一下》的文章，对进口“提前申报”进行 了较为清晰、详细的解析。（见链接 7.8） 2018 年 8 月 31 日，上海市口岸办发布《关于上海口岸推进货物申报 全面提速压缩进口整体通关时间的通知》（沪口岸政〔2018〕50 号）， 提出“面向所有海运和空运货物（含分拨货物）、所有信用企业、所 有通关类型全面推行进口‘提前申报’”。（见链接 7.9） 2019 年上半年，越来越多的地方海关发布通知实施出口“提前申报， 运抵放行”模式，海运出口货物提前申报的实施范围不断扩大，涉及 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 59 厦门、天津、上海、宁波、黄埔、石家庄等地海关。（见链接7.10-7.13） 2019 年 3 月 20 日，海关总署下发署综函【2019】107 号《关于进一步 明确“主动披露”制度和容错机制有关工作的通知》，进一步明确“对 ‘提前申报’修改进口日期，以及装运、配载等于原因造成货物变更 运输工具的，不予记录报关差错。”进出口企业、单位适用“提前申报” 业务模式下，主动向海关书面报告其违反海关监管规定的行为并接受 海关处理，经海关认定为主动披露的，可从轻、减轻处罚或依法免予 处罚。此后各直属海关以公告形式将总署这一通知向企业传达。比如 上海海关 2019 年第 4 号公告《上海海关关于开展报关差错记录复核工 作的公告》（见链接 7.14） 2019 年 4 月，海关总署在《海关全面深化业务改革 2020 框架方案》 中提出了完善提前申报制度的建议：加强与口岸相关部门和运营单位 的协同、推动实现进口卸货直提（船边直提）、完善出口提前申报管理， 在符合条件的口岸实现运抵直装。 2020 年 1 月 1 日起，“两步申报”模式在全国全面推广，其为进口货 物的提前申报进一步创造了条件：两步申报的第一步申报，只需申报 9+2+N 项概要信息，这使得进口商在未获得充分申报信息的情况下， 就可以做出概要申报的提前申报动作。 实施情况 制度完备，实施充分，目前进出口企业采用“提前申报”模式已常态化。 提前申报修改报关单相关信息不予记录报关差错，免除了企业的顾虑。 但目前各地海关在实际执行中，进出口的提前申报率已成为海关 KPI 考核指标，一些地方海关为了提高提前申报率，对企业因客观原因而 不能提前申报的情况作出退单、不允许在当地申报等处理，甚至要求 货物退运，增加了企业成本，有悖于推行“提前申报”政策的初衷。“提 前申报”应为企业依据其自身和货物情况的自主选择项，而不应成为 海关为了完成其考核指标强加于企业的必选项。这一点，建议海关总 署给予明确指示，避免各地海关为了片面提高提前申报率而采取实际 加大进出口企业成本、复杂通关操作流程的做法。另，对于进口货物， 按照第 74 号公告第六条“提前申报的进口货物应当适用装载该货物的 运输工具申报进境之日实施的税率和汇率”。这一规定就使得企业可 能面临运输工具申报进境时遇到税率和汇率变化，还要根据实际情况 Trade Facilitation Annual Report of China (2023 Edition) 60 2023 中国贸易便利化年度报告 办理退补税的复杂操作。 有关进口卸货直提（船边直提）、出口运抵直装，各地海关在 2020 年 3 月以来屡有宣传报道（见链接 7.15-7.19），公众号《平说关事》也 对这一问题进行了详细调查。（见链接 7.20） 有关中国海关的进出口提前申报率，目前还没有制度性的公开披露机 制，散见于各地海关的不同新闻报道中。如 2022 年 5 月 10 日南宁海 关关于对自治区政协十二届五次会议第 20220099 号提案会办意见的函 中提及“（北部湾港 2021 年）全年进出口‘提前申报’率分别达到 84.86%、68.04%”（见链接 7.21）。又如 2022 年 2 月 8 日南昌海关 在其 2021 年工作总结（摘要）中提及“（南昌海关 2021 年）‘两步 申报 ’率和进口‘提前申报’率均为全国第 1”（见链接 7.22）。 建议 1. 进出口提前申报率不能单纯作为海关 KPI 考核的绩效指标，提前申 报实施的效果如何，应以广大进出口企业的实际通关感受作为最重要 的评判依据。 2. 卸货直提（船边直提）、出口运抵直装是一个高度理想化的作业模式， 大范围实施难度很大，不宜全面推广；相比于直提和直装，更加切合 实际的优化措施是海关对进出口口岸查验和不查验两类货物实施分流 处理。 3. 建议在中国国际贸易单一窗口中，增加放行与结关的流程日志及时 间节点、工作节点、各环节的海关联系方式等信息查询功能。 1.2 每一成员应酌情规定以电子格式提交单证，以便在货物抵达前处理此类单证。 实施情况 中国海关全面实施自动化通关系统，舱单以及进出口货物报关单证均 可以电子方式提交。从 2019 年 1 月 1 日起，舱单及相关电子数据变更 作业也实现了无纸化。 2018 年，中国海关还对检验检疫转隶后部分单证的电子化工作予以推 进。（见链接 7.23） 2018 年 10 月 9 日，商务部、海关总署联合发布 2018 年第 82 号《关 于公布货物进口许可证件申领和通关无纸化作业有关事项的公告》。（见 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 61 链接 7.24） 2018 年 10 月 29 日和 30 日，海关总署连续发布 9 个公告（2018 年第 145-153 号公告），对 21 种联网证件实施联网核查。（见链接 7.25） 2018 年 11 月 5 日，人民网发布新闻：11 月 1 日起进出口环节监管证 件联网核查实现全覆盖。（见链接 7.26） 2018 年 12 月 4 日，海关总署发布 2018 年第 180 号《关于全面开展舱 单及相关电子数据变更作业无纸化的公告》。（见链接 7.27） 2018 年 12 月 10 日，海关总署发布 2018 年第 193 号《关于全面推行 转关作业无纸化的公告》。（见链接 7.28） 2019 年 3 月 25 日，海关总署、国家药品监督管理局联合发布 2019 年 第 56 号《关于 < 进口药品通关单 > 等 3 种监管证件扩大实施联网核 查的公告》。（见链接 7.29） 2021 年 12 月 10 日，国家口岸办宣布自 2021 年 12 月 9 日起，除特殊 情况外，进出口环节涉及的 38 种监管证件可全部通过国际贸易“单一 窗口”实现“一口受理”。（见链接 7.30）至此，截至 2021 年底，进 出口环节共有 41 种监管证件需验核，除音像制品（版权引进）批准单、 军品出口许可证、进口产品国外官方机构签发的证书等 3 种证件未实 现联网外，其余 38 种监管证件，已全部可通过“单一窗口”网上申请、 网上办理，并实现联网核查（见链接 7.31） 　　 总体评价 充分实施。 2. 电子支付 每一成员应在可行的限度内，采用或设立程序，允许选择以电子方式 支付海关对进口和出口收取的关税、国内税、规费及费用。 规章及制度 2011 年 3 月发布的海关总署公告 2011 年第 17 号《关于开展海关税费 电子支付业务的公告》，明确由第三方支付系统承担企业端海关税费 的支付操作。（见链接 7.32） 2014 年 1 月 14 日，海关总署发布 2014 年第 6 号《关于进出境国际航 Trade Facilitation Annual Report of China (2023 Edition) 62 2023 中国贸易便利化年度报告 行船舶代理企业船舶吨税电子支付备案的公告》，明确船舶吨税可以 以电子方式（电子口岸）支付。（见链接 7.33） 2017 年 9 月 19 日，海关总署发布第 44 号公告，简化了海关税费电子 支付作业流程，调整了税金实扣的步骤，取消了现场海关通过打印税 款缴款书触发税款实扣的操作，改为税款预扣成功后，海关通关业务 系统自动发送税款实扣通知，税款扣缴成功且报关单符合放行条件的， 系统自动放行，从而进一步提升通关效率，降低企业通关成本。（见 链接 7.34） 2018 年 1 月 16 日，海关总署发布第 10 号《关于进行 < 海关专用缴款 书 > 打印改革试点的公告》，决定自 2018 年 1 月 19 日起，在上海海 关和南京海关进行《海关专用缴款书》打印改革试点，企业可以通过“互 联网 + 海关”一体化网上办事平台（http://online.customs.gov.cn）自行 打印版式化《海关专用缴款书》（见链接 7.35）。 2018 年 6 月 27 日，海关总署发布第 74 号《关于推广新一代海关税费 电子支付系统的公告》，决定自 2018 年 7 月 1 日起在全国推广新一代 海关税费电子支付系统。（见链接 7.36） 2018 年 7 月 24 日，海关总署、财政部、国家税务总局、国家档案局 联合发布 2018 年第 100 号《关于进行 < 海关专用缴款书 > 打印改革 试点的公告》，决定自 2018 年 8 月 31 日起，扩大《海关专用缴款书》 打印改革试点范围，企业可以通过“互联网 + 海关”一体化网上办事 平台“我要查”相关功能下载电子《海关专用缴款书》。（见链接7.37） 2018 年 9 月 14 日，海关总署发布 2018 年第 117 号《关于原海关电子 税费支付系统停止使用的公告》，决定自 2018 年 10 月 1 日起停止运 行原电子支付系统。（见链接 7.38） 2018 年 9 月 29 日，海关总署发布 2018 年第 122 号《关于扩大新一代 海关税费电子支付系统适用范围的公告》，决定自 10 月 1 日起将新一 代海关税费电子支付系统支持的税费种类扩大到船舶吨税、税款类保 证金、滞报金。（见链接 7.39） 2018 年 11 月 16 日，海关总署发布 169 号《关于全面推广 < 海关专用 缴款书 > 打印改革的公告》，所有进出口企业可以在电子缴纳税款后， 直接通过“互联网+ 海关”或国际贸易“单一窗口”标准版下载电子《海 关专用缴款书》。（见链接 7.40） 2019 年 6 月 27 日，辽宁电子口岸发布《报关行代打电子税单操作指南》， Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 63 增加收发货人法人卡可授权申报单位打印版式税单。（见链接 7.41） 2020 年 1 月 17 日，海关总署发布 2020 年第 10 号《关于滞报金票据 电子化有关事宜的公告》，自当日起海关向进口货物收货人征收进口 货物滞报金时使用《中央非税收入统一票据》，由进口货物收货人通 过国际贸易“单一窗口”标准版、“互联网 + 海关”自行打印。（见 链接 7.42） 2021 年 6 月 15 日，海关总署发布第 250 号《关于公布 < 中华人民共 和国海关办理行政处罚案件程序规定 >》的令，第 107 条规定：海关 作出罚款决定的，当事人应当自收到行政处罚决定书之日起十五日内， 到指定的银行或者通过电子支付系统缴纳罚款。（见链接 7.43）。但 海关罚款目前实际还不能通过单一窗口电子支付系统缴纳。 2021 年 7 月 15 日，海关总署发布第 61 号公告《关于明确进出口货物 税款缴纳期限的公告》，进一步明确“海关制发税款缴纳通知并通过‘单 一窗口’和‘互联网 + 海关’平台推送至纳税义务人“并明确不同缴 税模式下的期限问题。（见链接 7.44） 实施情况 中国海关实现电子支付的税费种类包括：进出口关税、反倾销税、反 补贴税、进口环节代征税、废弃电器电子产品处理基金、缓税利息、 滞纳金、船舶吨税、税款类保证金、滞报金。 初步估计电子方式支付海关税款的比率已达到 99% 以上。（见链接7.45） 2018 年 7 月 1 日起，中国海关在全国推广新一代海关税费电子支付系 统，该系统通过财关库银横向联网实现海关税费信息在海关、国库、 商业银行等部门之间电子流转、税款电子入库，从而提高了企业的税 款电子支付效率。（见链接 7.36） 2018 年 11 月 19 日起，中国海关全面推广《海关专用缴款书》企业自 行打印改革，税单实现无纸化。（见链接 7.40） 目前各地海关的处罚罚款还不能通过单一窗口电子支付系统缴纳。 3. 将货物放行与关税、国内税、规费和费用的最终确定相分离 总体评价 完全实现。随着 2017 年 7 月 1 日起全国通关一体化的实施，“一次申 Trade Facilitation Annual Report of China (2023 Edition) 64 2023 中国贸易便利化年度报告 报、分步处置”得以落实，绝大部分符合海关合规要求，税款及时缴 纳或者有足额担保的进出口货物可以自动放行，其余系统留置部分当 中涉及关税征收事项的货物在提交担保后也可以先行提货，从而完全 实现了货物放行与关税、国内税、规费和费用的最终确定相分离。 2019 年 8 月下旬，中国海关在全国 10 个隶属海关启动了进口货物“两 步申报”通关模式试点，企业在概要申报后经海关同意可提离货物， 然后在规定时间内完成完整申报。此举意在进一步实现海关申报的分 步骤、动态化管理。（见链接 7.46） 2020 年 1 月 1 日起，海关总署决定全面推广进口货物“两步申报”模式， 境内收发货人信用等级为一般信用及以上，实际进境的货物均可采用 “两步申报”。（见链接 7.47） 3.1 每一成员应采用或设立程序，规定如关税、国内税、规费及费用的最终确定不在 货物抵达前或抵达时作出或不能在货物抵达后尽可能快地作出，则可在最终确定作出前放 行货物，条件是所有其他管理要求均符合。 实施情况 可以通过担保实现税费确定及征收前的货物放行。《中华人民共和国 海关事务担保条例》第四条规定：有下列情形之一的，当事人可以在 办结海关手续前向海关申请提供担保，要求提前放行货物：（一）进 出口货物的商品归类、完税价格、原产地尚未确定的；（二）有效报 关单证尚未提供的；（三）在纳税期限内税款尚未缴纳的；（四）滞 报金尚未缴纳的；（五）其他海关手续尚未办结的。（见链接 7.48）。 2021 年 11 月 1 日起生效的《中华人民共和国海关注册登记和备案企 业信用管理办法》（海关总署第 251 号令）对高级认证企业适用“可 以向海关申请免除担保”。（见链接 7.49） 2018 年 8 月，海关总署关税司加急发函给中国银行保险监委会财产保 险监管部，征求开展“关税保证保险改革试点”的意见。海关总署要 求 9 月 1 日起在 10 个直属海关通过 3 家保险公司试行 2 个月，10 月 31 日结束试行。中国的“BOND”政策开始正式试点，中国海关开始 用市场化，商业化的手段为税收提供担保，方便和提高效率的同时大 大降低企业的资金占用成本。（见链接 7.50） 2018 年 10 月 30 日，海关总署、银保监会联合发布2018 年第 155 号《关 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 65 于开展关税保证保险通关业务试点的公告》，从 11 月 1 日起在全国范 围开展关税保证保险改革。（见链接 7.51） 2018 年 12 月 26 日，海关总署发布 2018 年第 215 号《关于关税保证 保险应用于汇总征税的公告》，决定于2019 年 1 月 1 日起企业可凭《关 税保证保险单》办理汇总征税。（见链接 7.52） 2019 年 6 月，大连海关首票高级认证企业免担保完成备案，标志着“高 级认证企业免担保”政策在基层海关的真正落地。（见链接 7.53） 2019 年 2 月，北京海关发布第 5 号公告，对 23 家高级认证企业试行 免担保，免担保的业务范围包括：暂时进出境货物、进境修理货物、 待办减免税货物。（见链接 7.54） 2020 年 2 月，北京海关发布第 7 号公告，对 70 家高级认证企业继续 开展高级认证企业申请免除担保试点，可申请免除担保试点的业务范 围包括：暂时进出境货物、进境修理货物、待办减免税货物、租赁进 口货物、进口公式定价货物的差额税款担保。（见链接 7.55） 2020 年 1 月，广州海关发布2020 年 3 号关于高级认证企业“两步申报” 模式下免除担保的公告，关区内生产型高级认证企业向海关申请获得 批准后，“两步申报”模式下免除担保。（见链接 7.56） 2020 年 2 月，深圳海关发布“帮扶企业防控疫情复工复产二十条措施”， 将关区高级认证的生产型企业申请免担保适用范围扩大至“两步申报” 下的税款担保、单证验估及征税要素担保等通关环节，海关依企业申 请并审核批准后对通关环节税款担保给予免除担保便利措施。（见链 接 7.57）2020 年 6 月，深圳海关发布通告，将上述政策予以固化并长 期执行。（见链接 7.58） 2021 年 3 月 4 日，海关总署在其“中国海关信用管理”公众号上发布 《重磅利好来袭：海关认证企业管理措施目录发布》（见链接7.59）， 在全国推出包含优先办理、减少监管频次、降低通关成本、缩短办理 时间、优化服务等 5 大类 22 条认证企业管理措施。其中第三条“降低 通关成本类措施”第十二款规定：“属于下列情形之一的，高级认证 企业可以向海关申请免除担保。1. 涉及‘两步申报’模式下进出口货 物税款的担保。2. 涉及暂时进出境等海关特定业务的担保。3. 涉及加 工贸易进出口货物的担保。”该规定首次公开明确了高级认证企业免 担保的情形。 但该文并非海关正式公告，其在各地海关实际执行情况不一。2021 年 Trade Facilitation Annual Report of China (2023 Edition) 66 2023 中国贸易便利化年度报告 8 月 24 日，武汉海关发布公告，对其 2021 年 6 月 25 日发布的《武汉 海关关于试点高级认证企业免除税款担保的通知》予以废止，“待海 关总署对外发布公告后，各单位再遵照执行”。（该公告发布后 8 月 25 日又被删除） 2021 年 11 月 24 日，海关总署发布 2021 年第 100 号关于深化海关税 款担保改革的公告，决定自 2021 年 12 月 1 日起实施以企业为单元的 税款担保改革，实现一份担保可以同时在全国海关用于多项税款担保 业务。（见链接 7.60）。至此，说明海关总署对高级认证企业免除税 款担保的试点政策进行了废止，而改为统一针对除失信企业外的进出 口货物收发货人为单元的税款担保，它可同时对全国范围内的汇总征 税、纳税期限、征税要素、货物、物品暂时进出境、货物进境修理和 出境加工以及租赁货物进口的情况进行担保。但海关在 251 号令《中 华人民共和国海关注册登记和备案企业信用管理办法》第三十条第（五） 款中明确了高级认证企业的管理措施：可以向海关申请免除担保（见 链接 7.49）。如果按照 2021 年第 100 号公告就废止了针对高级认证企 业的前期免担保试点，不能不说是对高级认证企业的一种政策倒退。 总体评价 实现并不断完善。尤其是海关总署 2021 年第 100 号关于深化海关税款 担保改革公告的实施，一保多用的担保模式，精简了担保办理环节， 助力通关效率提升，标志着中国海关担保制度日趋成熟。但针对高级 认证企业的免除担保政策如何实施，还需海关进一步出台相关政策明 确。 建议 1. 目前“关税保证保险”和“汇总征税”两项政策只适用于“进出口 收发货人”，不适用于报关企业。海关角度的考虑是：按照《海关法》 第 54 条规定，进口货物的收货人、出口货物的发货人、进出境物品的 所有人是关税的纳税义务人，报关企业接受进出口收发货人的委托办 理报关纳税手续，虽然向海关缴纳关税，但是报关企业代理行为产生 的法律后果最终由进出口收发货人承担，因此其不是纳税义务人，而 是纳税义务人的代理人。 从出发点看，引入上述两项政策的根本目的是服务中小企业，提高贸 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 67 易便利化，降低通关成本。而在通关过程中，中小企业往往没有完备 的内部进出口部门，有些甚至未在海关注册备案，其在报关单中仅体 现为消费使用单位，无法也无足够实力向银行或保险机构申请“关税 保证保险”或其它担保形式，因此需要依赖专业的报关企业为其办理 复杂的通关手续并垫缴税款。而报关企业往往资金有限，不可能动用 大额流动资金或银行担保为中小企业垫付税款。 如果报关企业能被赋予“关税保证保险”及“汇总征税”功能，其代 缴关税能力就能得到极大提高，从而更好地服务中小企业客户，而海 关和保险机构也无需对大量中小企业的资质和信用状况进行一一鉴别， 只需对专业化报关企业进行管理即可。此举既能提高税收保障，也能 降低风险。实际上，原东方支付平台就曾赋予报关企业“担保支付” 功能，多年来一直运行良好，鲜见国家税款无法收缴的情况。以此作 为参照，可以考虑将“关税保证保险”及“汇总征税”两项税收优惠 政策覆盖到报关企业。 2. 希望海关总署对高级认证企业免担保的适用情形及操作方式，尽快 以正式公告方式发布，让这一政策尽早惠及更多遵纪守法的 AEO 高认 企业。 3.2 作为此种放行的条件，一成员可要求： （a）支付在货物抵达前或抵达时确定的关税、国内税、规费及费用，对尚未确定的 任何数额以保证金、押金等形式或其法律法规规定的另一适当形式提供担保；或 规章及制度 国务院令第 581 号《中华人民共和国海关事务担保条例》第四条规定： “有下列情形之一的，当事人可以在办结海关手续前向海关申请提供 担保，要求提前放行货物： （一）进出口货物的商品归类、完税价格、原产地尚未确定的； （二）有效报关单证尚未提供的； （三）在纳税期限内税款尚未缴纳的； （四）滞报金尚未缴纳的； （五）其他海关手续尚未办结的。”（见链接 7.48） 2014 年实施的海关总署令第 213 号《中华人民共和国海关审定进出口 Trade Facilitation Annual Report of China (2023 Edition) 68 2023 中国贸易便利化年度报告 货物完税价格办法》第四十九条规定：“海关审查确定进出口货物的 完税价格期间，纳税义务人可以在依法向海关提供担保后，先行提取 货物。”（见链接 7.61） 从制度层面看，通过提供担保，海关可以在货物的税费确定及缴纳前 放行货物。 中国海关在“互联网 + 海关”的办事指南中，也发布了与担保相关的 办事指南：税款担保放行的申请、税款担保延期的申请、税款担保销 案的申请、减免税货物税款担保。（见链接 7.62、7.63、7.64、7.65） 实施情况 实践中，目前各口岸海关实施执行存在一定差异，有符合《担保条例》 规定情形但现场海关不同意企业交保放行的情况发生，担保的便利化 程度和商界期待有一定差距。 或 （b）以保证金、押金等形式或其法律法规规定的另一种形式提供担保。 规章及制度 海关总署令 124 号《中华人民共和国海关进出口货物征税管理办法》 第七十八条规定：“除另有规定外，税款担保期限一般不超过 6 个月， 特殊情况经直属海关关长或者其授权人批准可以酌情延长。 税款担保一般应为保证金、银行或者非银行金融机构的保函，但另有 规定的除外。”（见链接 7.66） 　　 总体评价 此条在中国海关得到充分落实。2018 年以来关税保证保险逐渐推广使用， 创造了海关担保新形式。2021 年 11 月24 日，海关总署发布 2021 年第 100 号关于深化海关税款担保改革的公告（见链接 7.60），决定自2021 年 12 月1日起实施以企业为单元的税款担保改革，实现一份担保可以 同时在全国海关用于多项税款担保业务，可同时对全国范围内的汇总征 税、纳税期限、征税要素、货物、物品暂时进出境、货物进境修理和出境 加工以及租赁货物进口的情况进行担保。2022 年 7月 5 日，海关总署发 布 2022 年第 56 号关于推广企业集团财务公司担保的公告（见链接 7.67）, Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 69 对企业集团财务公司保函担保这一担保形式，进行了详细规定并在全国 范围实施，进一步降低了这类企业的通关成本。 3.3 此类担保不得高于该成员所要求的担保所涵盖货物最终应支付的关税、国内税、 规费及费用的金额。 规章及制度 《中华人民共和国海关事务担保条例》第十四条规定：“当事人提供 的担保应当与其需要履行的法律义务相当，除本条例第七条第二款规 定的情形外，担保金额按照下列标准确定： 为提前放行货物提供的担保，担保金额不得超过可能承担的最高税款 总额；” 　　 总体评价 此条在中国海关得到充分落实。 3.4 如已发现应予以货币处罚或处以罚金的违法行为，可要求对可能实施处罚和罚金 提供担保。 规章及制度 《中华人民共和国海关行政处罚实施条例》第三十九条规定：“有违 法嫌疑的货物、物品、运输工具无法或者不便扣留的 , 当事人或者运 输工具负责人应当向海关提供等值的担保 , 未提供等值担保的 , 海关可 以扣留当事人等值的其他财产。”（见链接 7.68） 《中华人民共和国海关办理行政处罚案件程序规定》第五十条规定：“有 违法嫌疑的货物、物品、运输工具无法或者不便扣留的，当事人或者 运输工具负责人向海关提供担保时，办案人员应当制作收取担保凭单 送达当事人或者运输工具负责人，收取担保凭单由办案人员、当事人、 运输工具负责人或者其代理人签字或者盖章。”（见链接 7.69） 总体评价 充分实施。 Trade Facilitation Annual Report of China (2023 Edition) 70 2023 中国贸易便利化年度报告 3.5 第 3.2 和 3.4 款所列担保应在不再需要时予以退还。 规章及制度 《中华人民共和国海关事务担保条例》第二十条规定：“有下列情形 之一的，海关应当书面通知当事人办理担保财产、权利退还手续： （一）当事人已经履行有关法律义务的； （二）当事人不再从事特定海关业务的； （三）担保财产、权利被海关采取抵缴措施后仍有剩余的； （四）其他需要退还的情形。” 《中华人民共和国海关办理行政处罚案件程序规定》第五十一条规定， “海关依法解除担保的，应当制发解除担保通知书送达当事人或者运 输工具负责人。” 总体评价 充分实施。 3.6 本条规定不得影响一成员对货物进行检查、扣留、扣押或没收或以任何与其 WTO 权利和义务不相冲突的方式处理货物的权利。 规章及制度 《中华人民共和国海关事务担保条例》第十八条规定：“被担保人在 规定的期限内未履行有关法律义务的，海关可以依法从担保财产、权 利中抵缴。当事人以保函提供担保的，海关可以直接要求承担连带责 任的担保人履行担保责任。 担保人履行担保责任的，不免除被担保人办理有关海关手续的义务。 海关应当及时为被担保人办理有关海关手续。” 　　 总体评价 充分实施。 　　 4. 风险管理 4.1 每一成员应尽可能采用或设立为海关监管目的的风险管理制度。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 71 规章及制度 2004 年 4 月，中国海关正式启动实施《2004—2010 现代海关制度第二步 发展战略规划》，以建立健全风险管理机制为中心环节，努力建设“耳聪目明” 的智能型海关，各项改革和建设不断取得新的成果。（见链接 7.70） 国务院令第 670 号将《中华人民共和国海关稽查条例》第九条修改为： “海关应当按照海关监管的要求，根据与进出口货物直接有关的企业、 单位的进出口信用状况和风险状况以及进出口货物的具体情况，确定 海关稽查重点。”（见链接 7.71） 2017 年 6 月 28 日，海关总署公告 2017 年第 25 号《关于推进全国海 关通关一体化改革的公告》，提及“启用全国海关风险防控中心和税 收征管中心”（“两中心”现已分别改名为风险防控局和税收征管局）, 中国海关通过在全国设立的三个风险防控中心（现已变更为分局）（上 海，青岛，黄埔）和三个税收征管中心（现已变更为分局）（上海、广州、 京津）来统一进行风险管理。（见链接 7.72） 2018 年检验检疫并入海关后，在 8 月公布的海关总署“三定”方案中， 新设立了风险管理司，对其职责定义为：拟订海关风险管理制度并组 织实施，承担组织海关风险监测工作，建立风险评估指标体系、风险 监测预警和跟踪制度、风险管理防控机制。协调开展口岸相关情报收集、 风险分析研判和处置工作，研究提出大数据海关应用整体规划、制度、 方案并组织实施，定期发布口岸安全运行报告，指挥、协调处置重大 业务风险和安全风险。风险管理司内设综合处、大数据管理处、预警 评估处、风险业务一处、风险业务二处、口岸风险布控处。原风险防 控中心升格为风险防控局，形成了总署风险管理司统管，两级风险机 构职能错位、优势互补的“1+3+42”风险防控体系。 2019 年 4 月，海关总署在《海关全面深化业务改革 2020 框架方案》 中提出了建立“协同优化的风险管理制度”，具体是指海关以随机抽 查掌控风险防控覆盖面，以精准布控靶向锁定风险目标，构建随机抽 查与精准布控协同分工、优势互补的风险统一防控机制，依据科学抽 样与专家研判，综合国别、航线、口岸和相关政策特殊需要等，快速 精准识别风险目标。 　　 实施情况 海关对进出口货物的报关数据通过自动化信息系统和人工审核实施安全 Trade Facilitation Annual Report of China (2023 Edition) 72 2023 中国贸易便利化年度报告 准入和税收风险综合甄别、分类并在此基础上采取相对应的管理措施。 总体评价 实施充分，但风险管理能力需进一步加强。 从海关总署官网“信息公开 > 双随机、一公开 > 进出口货物的一般监 管（货物）”栏目公布的“预定式布控查验查获率”（预定式布控是 一种基于风险分析的随机抽查方法）中可以看出，该类查验的查获率 较低而且趋于下降，2017 年全年平均为 9.6%，2018 年 1-7 月平均为 5.72%，8-12 月的平均查获率仅为 3.95%。这从某种程度反映出中国 海关的整体风险管理能力还较弱。但目前该数据在海关总署官网已经 无法获取。 2019 年以来，海关总署在其官网上进出口货物一般监管（涉税审核）“双 随机、一公开”统计表中，引入了“处置有效率“的概念，这一指标 应与海关的风险管理能力相关。2019年的平均“处置有效率”为1.02%， 2020 年的平均“处置有效率”为 0.56%，2021 年 1-7 月的平均“处置 有效率”为 0.47% “处置有效率”的降低，是否意味着海关风控管理 能力的下降，海关方面未作解释。目前，“处置有效率”在中国海关 门户网站已无法再查询到。 通关一体化后，全国海关实行统一的风险管理组织架构和风险参数设 置，有利于中国海关提高和加强自身的风险管理能力。但出入境检验 检疫并入海关后，海关的风险管理范围进一步扩大。在国门安全管控 方面，海关在原有安全准入（出）、税收征管风险防控基础上，增加 了卫生检疫、动植物检疫、商品检验、进出口食品安全监管等风险管 理职责，这对海关是一个较大的挑战。如何立足方法创新，运用大数据、 人工智能等，建立海关大数据池、研发风险智能模型，推进全供应链 信息收集与风险研判，发挥多维数据的集聚效应，促进风险甄别精准化、 智能化，是当前海关风险管理的重要任务。 4.2 每一成员设计和运用风险管理时应以避免任意或不合理的歧视或形成对国际贸易 变相限制的方式进行。 实施情况 没有发现任意或不合理的歧视或对国际贸易的变相限制。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 73 4.3 每一成员应将海关监管及在可能的限度内将其他相关边境监管集中在高风险货物 上，对低风险货物加快放行。作为其风险管理的一部分，一成员还可随机选择货物进行此 类监管。 实施情况 全国通关一体化后，中国海关通过对企业、商品、进口国、税号以及 贸易管制等各种要素，在全国范围内，运用系统大数据分析，设置前 述不同风险参数，区分不同风险等级货物，分别采取不同的管理措施， 从而加快货物放行速度。 但关检融合后，这一问题变得更为复杂，主要是原检验检疫系统对于 一些风险的管控不够科学合理，而且检验检疫通过参数设置来进行风 险管理的意识和能力相对欠缺，海关要将其风险参数并入统一的系统 有一定难度。由于风险评估指标体系为海关的内部机密，所以较难获 得更多有价值的信息。 总体评价 基本实施。 　　 4.4 每一成员应将通过选择性标准进行的风险评估作为风险管理的依据。此类选择性 标准可特别包括协调制度编码、货物性质与描述、原产国、货物装运国、货值、贸易商守 法记录以及运输工具类型。 总体评价 基本实施。2021 年 7 月 30 日，海关总署曾在官网发布“风险司组织召开 风险测量模型建设工作研讨会”的消息，文中提出了部分海关有关风险 评估和管理的选择性标准：一是要将风险水平测量模型分步实施，先把 测算风险水平工作做好，使测量的结果尽可能接近客观风险水平；二是要 建立生态模型，不断调整实践数据和分类维度等；三是要考虑商品结构 对风险水平的影响，增加高风险商品的比例权重；四是要考虑除报关单信 息外，重大案件等因素对风险水平测量的导向作用，重点运用缉私案件 库等数据；五是要采用分类评估方式，在对风险防控水平评估时，要按 照业务量或者口岸特点等要素科学分类评估。 　　 Trade Facilitation Annual Report of China (2023 Edition) 74 2023 中国贸易便利化年度报告 5. 后续稽查 5.1 为加快货物放行，每一成员应采用或设立后续稽查以保证海关及其他相关法律法 规得以遵守。 规章及制度 2016 年 6 月 17 日，国务院令第 670 号《关于修改〈中华人民共和国 海关稽查条例〉的决定》。（见链接 7.71） 2005 年 8 月 28 日，海关总署令第 79 号《〈中华人民共和国海关稽查 条例〉实施办法》。2016年 9 月 26 日，海关总署令第230 号公布《〈中 华人民共和国海关稽查条例〉实施办法》，从2016 年 11 月 1 日起实施， 同时废止了海关总署令第 79 号。（见链接 7.73）。 伴随着全国通关一体化的实施，海关总署 2017 年第 28 号发布《关于开 展后续核查工作的公告》，对货物放行后的核查提出管理要求。（见链接7.74） 总体评价 充分实施。近年来，中国海关推出“多查合一“（见链接 7.75）和因 应疫情而推出的“互联网 + 稽查”（见链接 7.76），遵循依法行政与 规范执法相结合、分工制约与防控风险相结合、 人力资源与职责任务 相结合的原则， 确保执法过程集约、 高效、 统一、 规范，推进关检 后续监管功能与职责全面深度融合。 5.2 每一成员应以风险为基础选择一当事人或货物进行后续稽查，可包括适当的选择 标准。每一成员应以透明的方式进行后续稽查。如该当事人参与稽查且已得出结果，则该 成员应立即将稽查结论、当事人的权利和义务以及作出结论的理由告知被稽查人。 规章及制度 《海关稽查条例》及《稽查条例实施办法》对海关开展稽查的相关程序， 包括事先告知、事后出具《海关稽查结论》、鼓励企业主动披露等做 出了规定。 　　 实施情况 海关稽查时限不确定，一次稽查可能延续数月甚至一年以上，为企业 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 75 配合海关开展稽查工作造成困难。 　　 总体评价 基本实施，有改进余地。 建议 就稽查的时限安排做出程序性规定，提高稽查效率，方便企业配合。 5.3 在后续稽查中获得的信息可用于进一步的行政或司法程序。 总体评价 充分实施。 　　 5.4 各成员在可行的情况下，应在实施风险管理时使用后续稽查结论。 总体评价 充分实施。 　　 6. 确定和公布平均放行时间 规章及制度 国务院《落实“三互”推进大通关建设改革方案》第（十八）条明确： “建立进出口货物口岸放行时间评价体系，统一评测、公布全国口岸 平均通关效率。”（见链接 7.77） 2016 年 11 月 25 日，海关总署在其官方信息平台“海关发布”公众号 上，发表了《重新定义！“整体通关时间”和“海关通关时间”怎么 算？》的文章，指出“最近海关总署统计司根据世界贸易组织（WTO） 推荐的统计方法并结合我国实情，重新定义了我国的进出口货物放行 时间，并给出了“整体通关时间”和“海关通关时间”两个统计口径。 并详细介绍了通关时间的定义：文章并指出：“未来中国海关将在世 界贸易组织（WTO）和世界海关组织（WCO）贸易便利化主题下的各 项活动中发布相关数据，更广泛地将其应用于与贸易伙伴国之间贸易 便利化合作成果评价。”这表明中国海关正在朝着“公布平均放行时间” Trade Facilitation Annual Report of China (2023 Edition) 76 2023 中国贸易便利化年度报告 方向不断努力。（见链接 7.78） 　　 实施情况 部分实施。目前，海关通关放行时长的采集方法不透明，海关作业时 长并不等同于货物放行时长，口岸到目的地属地查检结束、再到口岸 放行结关，期间等待、物流等时间如何剔除，货物放行的毛时长和净 时长等如何计算，都有待明确。 　　 6.1 鼓励各成员定期并以一致的方式测算和公布其货物平均放行时间，使用特别包括 世界海关组织（本协定中称 WCO）《世界海关组织放行时间研究》等工具。 总体评价 部分实施。海关总署在其官方信息平台“海关发布”微信公众号上的 文章《重新定义！“整体通关时间”和“海关通关时间”怎么算？》 中，提及统计司制作了《2011—2015 年中国海关进出口货物通关时间 研究报告》，其中提及口岸清关货物，进口海关通关时间由 2011 年的 48.5 小时缩短到 2015 年的 28.9 小时，缩短了 40.4%，对进口货物整体 通关效率提升的贡献率达到 87.7%。出口海关通关时间由 2011 年的 6.5 小时，缩短到 2015 年的 2.5 小时，缩短了 61.5%。 另，2017 年 7 月 18 日，人民日报发布了《出口货物通关时间压为 1.2 小时》的新闻，提及“5 月当月进口平均通关时间为 19.4 小时，出口 平均通关时间为 1.2 小时。”（见链接 7.79） 2017 年 12 月 18 日，中国海关在其官网以新闻报道的方式公布了 2017 年 1-11 月的全国平均“海关通关时间”：进口海关通关时间为16.7 小时， 较 2016 年全年缩短 33.6%；出口货物的海关通关时间为 1.13 小时，缩 短 37%（见链接 7.80） 官方数据称，2017 年全国进口货物海关通关时间为 15.9 小时，比上年 减少 9.2 小时，缩短 36.7%；出口货物海关通关时间为 1.1 小时，比上 年减少 0.7 小时，缩短 38.9%。（见链接 7.81） 2018 年和 2019 年，中国海关发布的均为整体通关时间的数据：2018 年 12 月我国进口、出口整体通关时间分别比 2017 年平均时间压缩 56.36% 和 61.19%。2019 年 12 月，全国进口整体通关时间 36.7 小时， 较 2017 年压缩 62.3%；出口整体通关时间 2.6 小时，较 2017 年压缩 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 77 78.6%，提前两年完成国务院相关要求。2020 年 6 月份，全国进口、 出口整体通关时间分别为 39.7 小时和 2.3 小时。2021 年 6 月份，全国 进口、出口整体通关时间分别为36.68 小时和 1.83 小时。（见链接7.82、 7.83、7.84、7.85） 2018 年 10 月 13 日，国务院印发《优化口岸营商环境促进跨境贸易便 利化工作方案》，其中提到“建立口岸通关时效评估机制，加强对整 体通关时间的统计分析，每月通报各省（自治区、 直辖市）整体通关 时间，开展口岸整体通关时效第三方评估， 适时向社会公布评估结果， 将各省（自治区、 直辖市）整体通关时间和成本纳入全国营商环境评 价体系，科学设定评价指标和方法，初步建立常态化评价机制”。但 时至今日，还未看到有关全国各省整体通关时间的定期公布。另，口 岸通关时效的评估指标要区分不同运输方式、监管方式等情况，这样 的统计结果才有可比性，也才更有参考价值。 6.2 鼓励各成员与委员会分享其在测算平均放行时间方面的经验，包括所使用的方法、 发现的瓶颈问题及对效率产生的任何影响。 总体评价 部分实施。上述的《重新定义！“整体通关时间”和“海关通关时间” 怎么算？》中部分提及这一问题。 7. 对经认证的经营者的贸易便利化措施 规章及制度 2018 年中国海关公布实施的海关总署令 237 号《中华人民共和国海关 企业信用管理办法》，以及海关总署 2018 年第 32 号《关于 < 中华人 民共和国海关企业信用管理办法 > 及相关配套制度实施有关事项的公 告》中对经认证的经营者的贸易便利化措施予以明确。2018 年 12 月， 海关总署公告 178 号《关于实施 < 中华人民共和国海关企业信用管理 办法 > 有关事项的公告》和海关总署公告第 177 号《关于公布 < 海 关认证企业标准 > 的公告》，都增加了关检融合后检验检疫的内容。 2021 年 3 月，中国海关在其“中国海关信用管理”公众号上，发布了 “海关认证企业管理措施目录”，在 237 号令的基础上，进一步细化、 Trade Facilitation Annual Report of China (2023 Edition) 78 2023 中国贸易便利化年度报告 完善和创新，在全国推出包含优先办理、减少监管频次、降低通关成 本、缩短办理时间、优化服务等 5 大类 22 条认证企业管理措施。2021 年 11 月 1 日，海关总署实施《中华人民共和国海关注册登记和备案企 业信用管理办法》，将企业分类为高级认证企业、注册登记和备案企业、 失信企业三类并重新定义高级认证企业的管理措施。2022年 7 月 15 日， 海关总署企业管理和稽查司在中国海关门户网站“政府信息公开目录” 栏目，发布署企发〔2022〕73 号《海关总署关于增加高级认证企业便 利措施促进外贸保稳提质的通知》，对高级认证企业增加6 项便利措施。 （见链接 7.86、7.87、7.88、7.89、7.90、7.91、7.92） 总体评价 部分实施。总体而言，高级认证企业的获得感不强。一些便利措施在 实际操作中难以落实，比如优先安排口岸查验、免除担保。 7.1 每一成员应根据第 7.3 款给予满足特定标准的经营者，下称经认证的经营者，提 供与进口、出口或过境手续相关的额外的贸易便利化措施。或者，一成员可通过所有经营 者均可获得的海关程序提供此类贸易便利化措施，而无需制定单独计划。 规章及制度 海关总署令 251 号《中华人民共和国海关注册登记和备案企业信用管 理办法》第三十条指出，高级认证企业是中国海关 AEO，并对适用的 管理措施做出了具体规定。 2022 年 7 月 15 日署企发〔2022〕73 号《海关总署关于增加高级 认证企业便利措施促进外贸保稳提质的通知》中，新增了 6 项便利 措施。 总体评价 部分实施。 7.2 成为经认证的经营者的特定标准应与遵守一成员的法律、法规或程序所列要求或 未遵守的风险相关。 （a）此类标准应予以公布，可包括： Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 79 规章及制度 2021 年 11 月 1 日，海关总署发布第 88 号公告，公布新的《海关高级 认证企业标准》。在新标准中包含相关内容。 总体评价 充分实施。但近年来海关认证标准不断变化，企业普遍反映调整过于 频繁，难于适应。 （i）遵守海关和其他相关法律、法规的适当记录； 规章及制度 《海关高级认证企业标准》中，高级认证通用标准第三条“守法规范 标准”明确了“遵守法律法规、进出口业务规范、海关管理要求、外 部信用”四个方面要求。 总体评价 充分实施。 （ii）允许进行必要内部控制的记录管理系统； 规章及制度 《海关高级认证企业标准》中，高级认证通用标准第一条“内部控制 标准”明确了“组织机构控制、进出口业务控制、内部审计控制、信 息系统控制”四个方面要求。 总体评价 充分实施。 （iii）财务偿付能力，在适当时，包括提供足够的担保 / 保证；及 规章及制度 《海关高级认证企业标准》的高级认证通用标准里，对企业的会计信 息和资产负债率进行了明确规定。 Trade Facilitation Annual Report of China (2023 Edition) 80 2023 中国贸易便利化年度报告 总体评价 充分实施。 （iv）供应链安全。 规章及制度 《海关高级认证企业标准》通用标准第四条“贸易安全标准”中有此 类要求。 总体评价 充分实施。 （b）此类标准不得： （i）设计或实施从而在适用相同条件的经营者之间给予或造成任意或不合理的歧视； 且 总体评价 相同信用的企业实施相同的海关管理措施，中国海关没有歧视。 （ii）在可能的限度内，限制中小企业的参与。 规章及制度 《中华人民共和国海关注册登记和备案企业信用管理办法》没有限制 中小企业参与的条款。 总体评价 充分实施。 7.3 根据第 7.1 款提供的贸易便利化措施应至少包括以下措施中的 3 条措施： （a）酌情降低单证和数据要求； （b）酌情降低实际检查和审查比例； Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 81 （c）酌情加快放行时间； （d）延迟支付关税、国内税、规费和费用； （e）使用总担保或减少担保； （f）在特定时间内对所有进口或出口进行一次性海关申报；及 （g）在经认证的经营者的场所或经海关批准的另外地点办理货物结关。 实施情况 有关 AEO 便利，（b）、（c）、（d）、（e）、（g）五个方面均已 得到实施，其他内容有待实施。 总体评价 较为充分实施。但“（c）酌情加快放行时间”在实际操作中企业获得 感不强。 7.4 鼓励各成员根据国际标准制定经认证的经营者计划，如存在此类标准，除非此类 标准对实现所追求的合法目标不适当或无效果。 规章及制度 《中华人民共和国海关注册登记和备案企业信用管理办法》充分融入 了 WCO《全球贸易安全与便利标准框架》中“经认证的经营者（AEO）” 制度的先进理念，明确规定“高级认证企业”是中国海关 AEO，适用 我国与其他互认国家（地区）海关所赋予的优惠待遇和通关便利措施。 总体评价 充分实施。 7.5 为加强向经营者提供的贸易便利化措施，各成员应向其他成员提供通过谈判互认 经认证的经营者计划的可能性。 实施情况 自 2013 年 3 月，中国与新加坡实现AEO 互认（新加坡称为STP-Plus）起， 截至 2022 年 8 月，中国海关已与 22 个经济体 48 个国家（地区）实现 AEO 互认，包括：新加坡、韩国、中国香港、欧盟成员国（27 个）、 Trade Facilitation Annual Report of China (2023 Edition) 82 2023 中国贸易便利化年度报告 英国、瑞士、新西兰、以色列、日本、白俄罗斯、智利、澳大利亚、 哈萨克斯坦、蒙古、乌拉圭、阿联酋、塞尔维亚、乌干达、南非、巴西、 伊朗、俄罗斯。 总体评价 推进实施过程中。 7.6 各成员应在委员会范围内就有效的经认证的经营者计划交流相关信息。 实施情况 中国海关积极参与世界海关组织的 AEO 年度交流，分享AEO 实施经验。 2021 年 5 月 27 日，世界海关组织正式宣布由中国海关承办第六届全 球 AEO 大会，展示了中国海关积极维护多边主义、愿与各成员广泛开 展 AEO 合作的良好愿望。 总体评价 充分实施。 8. 快运货物 规章及制度 中国海关 2003 年 11 月 18 日发布海关总署令第 104 号《中华人民共和 国海关对进出境快件监管办法》，对于快件货物实施不同类别的清关 申报方式，对于加速快件货物的流转发挥了积极作用。（见链接7.93）。 中国海关于 2016 年 3 月发布 19 号公告《关于启用新快件通关系统相 关事宜的公告》，从 6 月 1 日起启用新快件通关系统，对 3 类快件进 行了重新定义和划分，并更改了 3 类快件的报关单 / 清单格式。（见 链接 7.94） 2018 年 9 月海关总署发布的 2018 年第 119 号《关于升级新版快件通 关管理系统相关事宜的公告》，是快件类货物关检融合申报的开始。（见 链接 7.95） 2018 年 11 月，海关总署第 243 号令发布了修订后的《出入境快件检 验检疫管理办法》。（见链接 7.96） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 83 总体评价 充分实施。 8.1 每一成员应采用或设立程序，在维持海关监管的同时，应申请人申请，至少允许 快速放行通过航空货运设施入境的货物。如一成员采用限制申请人的标准，则该成员可在 公布的标准中要求申请人作为其快运货物申请获得第 8.2 款所述待遇的条件，应： （a）提供与处理快运货物相关的充足基础设施并支付海关费用，如申请人满足该成 员关于此类处理在一特定设施中进行的要求； 规章及制度 《中华人民共和国海关对进出境快件监管办法》第十四条规定：“进 出境快件通关应当在经海关批准的专门监管场所内进行，如因特殊情 况需要在专门监管场所以外进行的，需事先征得所在地海关同意。运 营人应当在海关对进出境快件的专门监管场所内设有符合海关监管要 求的专用场地、仓库和设备。” 总体评价 充分实施。 （b）在快运货物抵达前，提交放行所需的信息； 规章及制度 《中华人民共和国海关对进出境快件监管办法》第十八条规定：运 营人需提前报关的，应当提前将进出境快件运输和抵达情况书面通 知海关，并向海关传输或递交舱单或清单，海关确认无误后接受预 申报。 总体评价 充分实施。 （c）所确定的费用限于为提供第 8.2 款所述待遇所提供服务的近似成本内； Trade Facilitation Annual Report of China (2023 Edition) 84 2023 中国贸易便利化年度报告 实施情况 中国海关为快件货物清关所提供的服务不收费。 总体评价 充分实施。 （d）通过使用内部安保、物流和自提取到送达的追踪技术，对快运货物保持高度控制； 实施情况 国际快递企业对放行前的快件基本实现较为先进的全程追踪和控 制。 总体评价 充分实施。 （e）提供自提取到送达的快速运输； 总体评价 充分实施。 （f）承担向海关支付货物全部关税、国内税、规费及费用的责任； 规章及制度 《中华人民共和国海关对进出境快件监管办法》第二十条规定：“除 另有规定外，运营人办理进出境快件报关手续时，应当按本办法第 十一条、第十二条、第十三条分类规定分别向海关提交有关报关单证 并办理相应的报关、纳税手续。” 总体评价 充分实施。 （g）在遵守海关和其他有关法律法规方面拥有良好记录； Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 85 规章及制度 《中华人民共和国海关注册登记和备案企业信用管理办法》对拥有良 好信用记录的企业，包括国际快递业企业提供通关便利。 总体评价 充分实施。 （h）遵守与有效执行成员法律法规和程序性要求直接相关的、特别与第 8.2 款中所 述待遇相关的其他条件。 实施情况 中国政府对从事国际快递业务的企业设定了较为严格的准入门槛，整 体合规状况良好。 总体评价 充分实施。 8.2 在符合第 8.1 和 8.3 款的前提下，各成员应： （a）最大限度减少依照第 10 条第 1 款放行快运货物所需的单证，并在可能的情况下， 规定对某些货物根据一次性提交的信息予以放行； 规章及制度 根据《关于启用新快件通关系统相关事宜的公告》，快件运营人应按 照快件类别（文件类、个人物品类、价值在 5000 元人民币及以下货物 类）分别向海关递交不同的报关单证。就单纯的报关单而言：文件类 快件递交 A 类报关单 / 清单； 个人自用物品类递交 B 类报关单 / 清单； 价值在 5000 元人民币及以下货物类快件：递交 C 类报关单 / 清单； 实施情况 A、B 及 C 类报关单 / 清单，均是简化的特殊格式报关单， 而且由快件企业通过电子数据交换方式报关，海关审核放行速度较 快。 Trade Facilitation Annual Report of China (2023 Edition) 86 2023 中国贸易便利化年度报告 总体评价 较为充分实施。 （b）规 定在正常情况下当快运货物抵达后尽快放行，但条件是放行所需信息已提交； 实施情况 快递运营企业按照上述分类递交不同的申报单证，在确保资料准确的 前提下，海关会尽快放行。 总体评价 较为充分实施。 （c）努力将（a）和（b）项中所述的待遇适用于任何重量或价值的货物，同时认可 允许一成员要求额外入境程序，包括申报、证明单证及支付关税和国内税，并根据货物种 类限制此种待遇，但条件是此种待遇不仅限于如文件等低值货物；及 规章及制度 中国海关现行有效的快件制度对快件按照价值及用途进行区分，对于 货物重量没有限定。 但对于高价值货物（现在规定是 5000 元人民币以上的快件货物）需按 正式货物报关方式进行申报。 总体评价 较为充分实施。 （d）在可能的情况下，除某些特定货物外，规定免于征收关税和国内税的微量货值 或应纳税额。与以GATT1994 第 3 条一致的方式适用于进口的国内税，如增值税和消费税等， 不受本条约束。 规章及制度 《中华人民共和国进出口关税条例》第四十五条规定：“下列进出口 货物，免征关税： （一）关税税额在人民币 50 元以下的一票货物； Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 87 （二）无商业价值的广告品和货样；”（见链接 7.97） 总体评价 较为充分实施。 8.3 第 8.1 和 8.2 款不得影响一成员对货物进行查验、扣留、扣押、没收或拒绝入境或 实施后续稽查的权力，包括使用风险管理系统相关的权力。此外，第 8.1 和 8.2 款不得妨 碍一成员作为放行的条件，要求提交额外信息和满足非自动进口许可程序要求的权力。 规章及制度 《中华人民共和国海关对进出境快件监管办法》第十九条规定：“海 关认为必要时，可对进出境快件予以径行开验、复验或者提取货样。” 《海关行政处罚实施条例》规定，对快递进出口货物、物品违反规定 的可依法处置。 总体评价 充分实施。 9. 易腐货物 规章及制度 海关总署令第 138 号《中华人民共和国海关进出口货物查验管理办法》 第十三条规定：“对于危险品或者鲜活、易腐、易烂、易失效、易变 质等不宜长期保存的货物，以及因其他特殊情况需要紧急验放的货物， 经进出口货物收发货人或者其代理人申请，海关可以优先安排查验。” （见链接 7.98） 2018 年 8 月 22 日海关总署发布 2018 年第 109 号《关于“互联网 + 预 约通关”的公告》，从 2018 年 10 月 30 日起，企业可以统一登陆“互 联网 + 海关”一体化网上办事平台，应用“货物通关”模块的“预约通关” 功能，在线填写并提交预约通关申请。预约通关的其中一个适用情形 就是：鲜活、冷冻、易变质腐烂的需紧急通关的货物。（见链接7.99） 2018 年 10 月 11 日，海关总署发布 2018 年第 130 号《关于发布 < 海 关集约封闭式集装箱查验场地设置规范（试行）> 的公告》，其中对 Trade Facilitation Annual Report of China (2023 Edition) 88 2023 中国贸易便利化年度报告 口岸监管区内海关监管作业场所建设的冷链查验区进行了详细规定。 （见链接 7.100） 2019 年 4 月 19 日，海关总署发布 2019 年第 68 号《关于发布 < 海关 监管作业场所（场地）设置规范 > 的公告》，对包括进口冷链食品、 进境食用水生动物、进境水果、进境种苗、供港澳鲜活产品、血液等 特殊物品相应的查验作业区在内的易腐货物相关海关监管作业场所（场 地）具体设置提出了要求。（见链接 7.101） 在海关总署 2019 年提出的《海关全面深化业务改革2020 框架方案》中， 有关“两段准入”实现方式的介绍，提出了“分类提离”的概念，鲜 活易腐货物属于“附条件提离”，准予销售或使用，发现问题需及时 召回。（见链接 7.102） 2020 年 9 月 11 日，海关总署发布 2020 年第 103 号《对检出新冠病毒 核酸阳性的进口冷链食品境外生产企业实施紧急预防性措施的公告》， 对被检出新冠病毒核酸阳性的境外生产企业输华冷链食品，实行“熔断” 政策。（见链接 7.103） 2022 年 5 月 10 日，海关总署发布署综发〔2022〕45 号《海关总署关 于印发促进外贸保稳提质十条措施的通知》（见链接 7.104），其中第 七条提及”设立进出口鲜活易腐农食产品查检绿色通道。保障农食产 品安全供应港澳地区“。之后，各地海关提出相应的具体举措，主要 是优先查检和”5+2“预约查检，并给出各隶属海关的具体联系方式。 如上海海关推出的政策（见链接 7.105） 2022 年 7 月 8 日，海关总署公告 2022 年第 58 号《关于进一步优化完 善进口冷链食品口岸疫情防控措施的公告》，对检出新冠病毒核酸阳 性的进口冷链食品，按照国务院联防联控机制印发指南有关规定，进 行分级分类处置。（见链接 7.106） 实施情况 实践中，中国海关对易腐鲜活商品实行 7×24 小时的预约通关服务。从 2018 年 10 月 30 日起，企业可以统一登陆“互联网 + 海关”在线提交申请。 海关总署在 2018 年和 2019 年发布集装箱查验场地和查验作业区设置规 范后，部分口岸海关停用了口岸监管区外的检验检疫查验场所，并在口岸 监管区内兴建新的查验作业场地。例如深圳大鹏海关就在 2018 年底兴 建了“国内首个‘关区内冷链专用查验平台’”（见链接 7.107）。但问题随 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 89 之出现：口岸监管区内的冷链查验平台数量十分有限，在遇到货量增多 或特殊疫情（如非洲猪瘟）等情况时，容易发生进口易腐货物大量积压情 状。而沿用原先在监管区外冷库查验做法的冻肉进口主要口岸，如天津和 上海，就较少遇到冻品货物查验积压的情况。 2019 年 6 月，成都海关试行进口冰鲜三文鱼“两段准入”监管作业改革， 命中抽样送检的冰鲜三文鱼可附条件提离，经过报关、取样、查验后，先 运抵经销商冷库等待报告，接到抽样查验合格通知后，经销商就可立即“开 仓销售”，整个流程可以为企业节约 1-2 天时间（此前命中抽样查验的整 票货物需要暂存在备案监管仓库，等待检验检疫结果出报告后方可运到 销售市场冷库）。（见链接 7.108、7.109） 这一实践与《海关全面深化业务改革 2020 框架方案》提出的“准予销售 或使用，发现问题需及时召回”似乎还有距离。而且成都海关的做法，目 前 也 还 未 向 全 国 推 广。 2020 年 6 月，北京新发地批发市场暴发新冠病毒疫情，全国海关加大了 对进口冷链食品的查验力度，货物平均通关时间大大延长，随后全国多地 在进口冷冻食品外包装及表面样本上检出新冠病毒。微信公众号“平说 关事”也对这一问题进行了题为《疫情下从严管控的进口冻品通关状况 调 查 》 的 评 论 。（ 见 链 接 7 . 1 1 0 ） 总体评价 实施较充分。海关在实践中对进出口易腐鲜活商品实施了相应的便利 通关措施。随着 2018 年 11 月起企业可以在线提交预约通关申请，易 腐鲜活商品的通关更加制度化和便利化。近年来，伴随着新冠疫情的 发展，进口冷链食品通关流程长、时耗久、成本高的问题愈发严重， 基层防疫政策层层加码，变化快，商界难以适应。 建议 就易腐、鲜活、危险、救灾、特别贵重、医用急救等对时效要求特别 高的进出口商品单独制定一个专门的通关制度。 重新评估与易腐货物相关的进口冷链食品、进境食用水生动物、进境 水果、进境种苗、供港澳鲜活产品、血液等特殊物品相应查验作业区 的设备规范，在风险可控的前提下，继续使用原监管区外的查验作业 场地，以避免重复建设，提高查验效率。 Trade Facilitation Annual Report of China (2023 Edition) 90 2023 中国贸易便利化年度报告 建立专家咨询和应急管理制度，设立专家库，在疫情发生情况下，快 速组织专家研究疫情情况及防控措施，提出政策建议，保证海关政策 决策的科学性和有效性。 按照 2022 年 7 月 12 日国务院下发的国卫明电〔2022〕270 号《关于 进一步优化进口物品新冠肺炎疫情防控工作的通知》（见链接7.111）， 最新研究结果显示，常温条件下新冠病毒在大部分物品表面存活时间 短，1 天内全部失活。目前海关已按 2022 年第 58 号《关于进一步优 化完善进口冷链食品口岸疫情防控措施的公告》的要求，对检出核酸 阳性的进口冷链食品，按照国务院联防联控机制规定进行分级分类处 置。对相关境外食品生产企业不采取暂停进口申报的紧急预防性措施。 希望各主要口岸能优化、完善进口冷链食品疫情防控措施，在保证安 全的前提下，简化流程，提高通关放行效率。 9.1 为防止易腐货物可避免的损失或变质，在满足所有法规要求的前提下，每一成员 应规定易腐货物： （a）在通常情况下在可能的最短时间内予以放行；及 规章及制度 对于易腐货物，中国海关没有制定专门的易腐货物进出口管理制度。 实施情况 在实践中，如果进出口货物属于易腐鲜活品，各地海关均有相应的通 关便利化措施予以保障。例如，设立鲜活货“绿色通道”、24 小时预 约通关、“即到即查，即查即放”、“先审后补担保放行”、“提前 申报，预约加班”等众多优先和便捷措施，保证了这类货物的快速通关。 易腐鲜活品大多是进出口法定检验商品，关检的良好配合是保证其快 速通关的关键。中国出入境检验检疫于 2018 年 4 月 20 日起正式并入 中国海关，8 月 1 日起新版报关单正式启用，实施关检融合统一申报， 通关单退出历史舞台。但关检合并后原检验检疫部分专业技术人员调 离原岗、审单人员缺乏，造成易腐鲜活品的通关检疫审核有时出现延误， 对其通关时效产生了不利影响。而且目前的检验检疫审单还基本处于 人工审核的水平，审核效率及执法尺度不一，由此而造成的通关延误， Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 91 并非个案，也给海关带来了廉政风险。 总体评价 实施较充分。但关检融合引发的新问题亟待解决。 建议 保持专业技术岗位人员的稳定性和连续性，避免为调岗而调岗，保证 岗位作业水准和效率。同时吸取报关单电子审核的成功经验，加大对 检验检疫单证进行计算机电子化审核的技术开发投入，进一步提高单 证审核效率，降低海关廉政风险。 （b）适当的例外情况下，在海关和其他相关主管机关工作时间之外予以放行。 总体评价 基本实施。 9.2 各成员安排任何可能要求的查验时，应适当优先考虑易腐货物。 规章及制度 2006 年 2 月 1 日开始实施的海关总署令第 138 号《中华人民共和国海 关进出口货物查验管理办法》第十三条规定：“对于危险品或者鲜活、 易腐、易烂、易失效、易变质等不宜长期保存的货物，以及因其他特 殊情况需要紧急验放的货物，经进出口货物收发货人或者其代理人申 请，海关可以优先安排查验。” 总体评价 充分实施。 9.3 每一成员安排或允许一进口商安排在易腐货物放行前予以正确储藏。该成员可要 求进口商安排的任何储存设施均已经相关主管机关批准或指定。货物运至该储藏设施，包 括经认证的经营者运输该货物，可能需获得相关主管机关的批准。应进口商请求，在可行 并符合国内法律的情况下，该成员应规定在此类储藏设施中予以放行的任何必要程序。 Trade Facilitation Annual Report of China (2023 Edition) 92 2023 中国贸易便利化年度报告 实施情况 出入境口岸运营机构（码头、航空站等）可以在海关监管区兴建冷链 仓储设施，其他企业也可以向海关申请建立冷链保税仓库，存放鲜活、 易腐商品。 总体评价 充分实施。 9.4 如易腐货物的放行受到严重延迟，应书面请求，进口成员应尽可能提供关于延迟 原因的信函。 实施情况 实际操作中，货物放行可能受码头、海关等不同方面的多重因素影响， 发生延误时索取延迟原因的信函，既缺乏法律依据也缺乏可操作性， 困难重重。 总体评价 未实施。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 93 第 8 条：边境机构合作 亮点与不足 ------------------------------------------------------- 总体变动不大。国家在优化营商环境相关政策中，提出进一步破除区 域分割和地方保护等不合理限制，成效有待进一步观察。 ---------------------------------------------------------------- 1. 每一成员应保证其负责边境管制和货物进口、出口及过境程序的主管机关和机构相 互合作并协调行动，以便利贸易。 规章及制度 2014 年 5 月 4 日，国务院办公厅发布《国务院办公厅关于支持外贸稳 定增长的若干意见》（国办发〔2014〕19 号），提出“加快电子口岸 建设，实行国际贸易‘单一窗口受理，全面推进‘一次申报、一次查验、 一次放行’，实现口岸部门和地方政府信息共享。” （见链接 8.1） 2014 年 7 月 17 日，海关总署与原国家质检总局签署《关于深化关检 协作共同促进外贸稳定增长合作备忘录》，明确了两部门将合作“全 面推进关检合作‘三个一’，加快‘单一窗口’建设，推动实现信息 互换、监管互认、执法互助。”（见链接 8.2） 2014 年底，国务院发布《落实“三互”推进大通关建设改革方案》， 确立了：通过信息互换、监管互认、执法互助（简称“三互”），提 高贸易便利化和贸易安全的目标。该方案明确提出“推进‘单一窗口’ 建设”，并对单一窗口建设提出了明确的时间表。（见链接 8.3） 近年来，国务院不断推进和深化简政放权放管结合优化服务改革（简 称“放管服”），多次发文推进具体工作，着力解决多头执法、重复 检查、标准不一等痼疾。（见链接 8.4） 2018 年，国务院进一步提出改善营商环境，推进“一网通办”等服务。 （见链接 8.5） 2018 年，国务院启动机构改革，将原国家质监检总局的出入境检验检 疫管理职责和队伍划入海关总署。（见链接 8.6） Trade Facilitation Annual Report of China (2023 Edition) 94 2023 中国贸易便利化年度报告 机构改革后，海关开始对大量相关法规、文件进行修改或废止，对相关 程序进行梳理和整合，边境监管和服务进一步明晰、简化。（见链接 8.7） 自 2018 年 8 月 1 日起，海关进出口货物实行整合申报，报关单、报检 单合并为一张报关单，报关报检面向企业端整合形成“四个一”，即“一 张报关单、一套随附单证、一组参数代码、一个申报系统”。具体举 措包括：将原报关、报检单合计 229 个货物申报数据项精简到 105 个； 原报关报检单据单证整合为一套随附单证（简化整合进口申报随附单 证，将原报关、报检 74 项随附单据合并整合成 10 项，102 项监管证 件合并简化成 64 项）；原报关报检参数整合为一组参数代码；原报关 报检申报系统整合为一个申报系统。（见链接 8.8） 另外，海关还对企业报关报检资质进行了优化整合，全面取消了《入 / 出境货物通关单》，海关统一发送一次放行指令，海关监管作业场所 经营单位凭海关放行指令为企业办理货物提离手续。（见链接 8.9） 2019 年 1 月，海关总署与市场监督管理总局联合发布2019 年第 14 号《关 于 < 报关单位注册登记证书 >（进出口货物收发货人）纳入“多证合一” 改革的公告》，简化了相关流程，自当年2 月 1 日期施行。（见链接8.10） 2019 年 5 月，海关总署与国家外汇管理局联合发布 2019 年 93 号《关 于取消报关单收、付汇证明联和海关核销联的公告》，决定全面取消 报关单收、付汇证明联和办理加工贸易核销的海关核销联，自 2019 年 6 月 1 日起施行。（见链接 8.11） 另外，自 2018 年以来，海关与其他口岸监管部门间推进单证联网核查 的工作进度明显加快。（见链接 8.12） 2019 年 10 月 22 日，中华人民共和国国务院令第 722 号公布《优化营 商环境条例》，自 2020 年 1 月 1 日起施行。该条例同时覆盖国内贸易 和对外贸易，其中第四十五条提出，政府及其有关部门应当按照国家 促进跨境贸易便利化的有关要求，依法削减进出口环节审批事项，取 消不必要的监管要求，优化简化通关流程，提高通关效率，清理规范 口岸收费，降低通关成本，推动口岸和国际贸易领域相关业务统一通 过国际贸易“单一窗口”办理。（见链接 8.13） 2019 年 11 月 27 日，国务院总理李克强主持召开国务院常务会议，部 署营商环境工作，要求抓紧出台《优化营商环境条例》配套措施，加 快清理、修改或废止不符合《条例》的规章和规范性文件，确保该条 例落地，加快打造市场化法治化国际化营商环境，更大力度为各类市 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 95 场主体投资兴业破堵点、解难题。（见链接 8.14） 2020 年以来，中国相关政府部门聚焦抗击新冠肺炎疫情，在稳外贸稳 外资方面加强部门间协调。交通运输部、商务部、海关总署、国家铁路局、 中国民用航空局、国家邮政局、中国国家铁路集团有限公司于 2020 年 4 月 20 日发布《关于当前更好服务稳外贸工作的通知》（交水明电〔 2020〕139 号），从畅通外贸运输通道、促进外贸运输便利化、降低 进出口环节物流成本、营造良好外部环境、强化机制保障五个方面， 提出具体举措。（见链接 8.15） 2021 年 7 月，海关总署发布《“十四五”海关发展规划》，提出提高 边境监管手段、各边境部门协同监管、跨境合作的智能化水平，实现 信息互通共享、风险联防联控，推动“智能边境”建设。（见链接8.16） 2021 年 8 月，海关总署、发展改革委、财政部、交通运输部、商务 部、卫生健康委、税务总局、市场监管总局、铁路局、民航局《关于 进一步深化跨境贸易便利化改革优化口岸营商环境的通知》（署岸发 〔2021〕85 号）提出，加强跨部门跨地区协调联动，形成整体合力。 并且提出了进一步优化通关全链条全流程、降低进出口环节费用、强 化科技赋能提升口岸综合服务能力、改善跨境贸易整体服务环境、推 进智享联通加强跨境通关合作交流等具体任务。（见链接 8.17） 2021 年 11 月，国务院发布《关于开展营商环境创新试点工作的意见》， 其中明确提出进一步破除区域分割和地方保护等不合理限制。（见链 接 8.18） 总体评价 近年来国内边境监管机构合作逐步加强。2018 年机构改革简化了相关 边境监管机构和程序，收效较好。随着“三智”和中国国际贸易单一 窗口建设不断推进，企业对边境监管机构协作效能仍有较强期待。 建议 加强交通、银行、农业、卫生、科技等部门与海关的协调配合，进一 步完善中国国际贸易单一窗口，扩大功能覆盖，提高运转效率。 2. 每一成员应在可能和可行的范围内，与拥有共同边界的其他成员根据共同议定的条 款进行合作，以期协调跨境程序，从而便利跨境贸易。此类合作和协调可包括： Trade Facilitation Annual Report of China (2023 Edition) 96 2023 中国贸易便利化年度报告 （a）工作日和工作时间的协调； （b）程序和手续的协调； （c）共用设施的建设与共享； （d）联合监管； （e）一站式边境监管站的设立。 规章及制度 和中国内地接壤的有朝鲜、俄罗斯、蒙古、哈萨克斯坦、吉尔吉斯斯坦、 塔吉克斯坦、阿富汗、巴基斯坦、印度、尼泊尔、不丹、缅甸、老挝 和越南 14 个国家以及中国香港、澳门两个特别行政区。 2018 年 4 月 16 日，海关总署发布 2018 年第 30 号《关于启动实施 TIR 公约试点有关事项的公告》，决定启动《国际公路运输公约》（TIR） 运输试点，试点口岸为霍尔果斯口岸、伊尔克什坦口岸、二连浩特公 路口岸、满洲里公路口岸、绥芬河口岸。（见链接 8.19） 2018 年 5 月 14 日，海关总署发布 2018 年第 42 号《关于试点实施 TIR 公约有关事项的公告》，决定扩大 TIR 运输试点范围，进一步明确可 以从事 TIR 运输的承运人及其车辆，增加大连港口岸为 TIR 运输试点 口岸。（见链接 8.20） 2019 年 3 月 8 日，海关总署发布 2019 年第 41 号《关于扩大实施 TIR 公约试点有关事项的公告》，决定增加吉木乃口岸、巴克图口岸、阿 拉山口口岸、都拉塔口岸为我国 TIR 运输试点口岸，自 2019 年 3 月 25 日起施行。（见链接 8.21） 2019 年 5 月 15 日，海关总署发布 2019 年第 90 号《关于全面实施 TIR 公约的公告》，决定在前期试点的基础上，全面实施 TIR 公约，自 2019 年 6 月 25 日起施行。（见链接 8.22） 2020 年 4 月 20 日交通运输部、商务部、海关总署、国家铁路局、中 国民用航空局、国家邮政局、中国国家铁路集团有限公司发布的《关 于当前更好服务稳外贸工作的通知》以交通运输为重点，明确提出确 保国际道路货运畅通，提升国际道路运输便利化水平，共同维护正常 国际运输秩序，保障国际物流供应链正常运转。还专门要求加快推进 国际道路运输管理与服务信息系统建设，推进对国际道路运输车辆的 全程动态监管，为国际道路运输市场全域开放提供有力支撑。深入开 展加入《危险货物国际道路运输公约》（ADR 公约）的政策分析评估 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 97 和法规标准对接等工作，加快国际便利化运输公约接轨步伐。研究制 定跨里海国际联运走廊工作方案，加快开辟国际运输网络辐射新空间。 实施情况 中国和接壤国家海关之间的公路货运通道总体情况、口岸监管服务协 调和合作情况目前均无法通过公开渠道获得，有关实施情况无法做出 客观评价。 建议 中国海关适时披露与接壤国家之间就《贸易便利化协定》《国际公路 运输公约》《危险货物国际道路运输公约》合作、协调情况。 Trade Facilitation Annual Report of China (2023 Edition) 98 2023 中国贸易便利化年度报告 第 9 条：受海关监管的进口货物的移动 亮点与不足 ------------------------------------------------------- 1. 海关出台《关于保税物流中心统计办法的公告》，优化保税物流中 心监管。 2. 商务部、海关总署调整加工贸易禁止类商品目录。 3. 海关全面推广企业集团加工贸易监管模式，便利企业。 4. 海关 2022 年暂免征收加工贸易企业内销税款缓税利息，助企纾困。 ---------------------------------------------------------------- 每一成员应在可行的范围内，并在所有管理要求得到满足的前提下，允许进口货物在 其领土内在海关的监管下进行移动，从入境地海关移至予以放行或结关的其领土内另一 海关。 规章及制度 《中华人民共和国海关法》第三十五条规定：“进口货物应当由收货 人在货物的进境地海关办理海关手续，出口货物应当由发货人在货物 的出境地海关办理海关手续。 经收发货人申请，海关同意，进口货物的收货人可以在设有海关的指 运地、出口货物的发货人可以在设有海关的启运地办理海关手续。上 述货物的转关运输，应当符合海关监管要求；必要时，海关可以派员 押运。”（见链接 9.1） 《中华人民共和国海关关于转关货物的监管办法》。（见链接 9.2）海关总 署令第 218 号《海关总署关于修改部分规章的决定》对《中华人民共和 国海关关于转关货物的监管办法》进行了修改。（见链接 9.3）海关总署 令第 235 号《关于公布 < 海关总署关于修改部分规章的决定 > 的令》对 其再次进行了修改。（见链接 9.4）海关总署令第 240 号《关于公布 < 海 关总署关于修改部分规章的决定 > 的令》也对其进行了修改。（见链接 9.5） 海关总署公告 2018 年第 103 号《关于调整发布 < 中华人民共和国海关 关于转关货物监管办法 > 等 6 部规章法律文书格式文本的公告》（见 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 99 链接 9.6）《中华人民共和国海关对过境货物监管办法》。（见链接9.7） 海关总署令第 198 号发布的《海关总署关于修改部分规章的决定》对 其进行了修改。（见链接 9.8）海关总署第 240 号令《关于公布 < 海关 总署关于修改部分规章的决定 > 的令》对其再次进行了修改。 《中华人民共和国海关加工贸易货物监管办法》（见链接 9.9）海关总 署令第 235 号《关于公布 < 海关总署关于修改部分规章的决定 > 的令》 对其进行了修改。海关总署第 240 号令《关于公布 < 海关总署关于修 改部分规章的决定 > 的令》对其再次进行了修改。海关总署第 243 号 令《关于公布 < 海关总署关于修改部分规章的决定 > 的令》也对其进 行了修改。（见链接 9.10） 海关总署令第 233 号《关于公布 < 中华人民共和国海关暂时进出境货 物管理办法 > 的令》。（见链接 9.11） 海关总署公告 2016 年第 86 号《关于海关特殊监管区域和保税监管场 所保税货物流转管理的公告》。（见链接 9.12） 海关总署公告 2019 年第 127 号《关于开展“两步申报”改革试点的公 告》。（见链接 9.13） 海关总署公告 2019 年第 216 号《关于全面推广“两步申报”改革的公 告》。（见链接 9.14） 海关总署公告 2019 年第 218 号《关于精简和规范作业手续 促进加工 贸易便利化的公告》。（见链接 9.15） 海关总署公告 2018 年第 196 号《关于推广加工贸易料件内销征税“自 报自缴”的公告》。（见链接 9.16） 海关总署公告 2018 年第 203 号《关于保税维修业务监管有关问题的公 告》。（见链接 9.17） 海关总署公告 2018 年第 218 号《关于全面推广加工贸易边角废料内销 网上公开拍卖共管机制的公告》。（见链接 9.18） 海关总署公告 2019 年第 26 号《关于实施综合保税区“四自一简”监 管创新措施有关事项的公告》。（见链接 9.19） 海关总署公告 2019 年第 27 号《关于支持综合保税区开展保税研发业 务的公告》。（见链接 9.20） 海关总署公告2019年第28号《关于支持综合保税区内企业承接境内（区 外）企业委托加工业务的公告》。（见链接 9.21） 海关总署公告 2019 年第 29 号《关于境外进入综合保税区食品检验放 Trade Facilitation Annual Report of China (2023 Edition) 100 2023 中国贸易便利化年度报告 行有关事项的公告》。（见链接 9.22） 海关总署公告 2019 年第 36 号《关于境外进入综合保税区动植物产品 检验项目实行“先入区、后检测”有关事项的公告》。（见链接 9.23） 海关总署公告 2019 年第 50 号《关于简化综合保税区进出区管理的公 告》。（见链接 9.24） 海关总署 文化和旅游部公告 2019 年第 67 号《关于简化综合保税区艺 术品审批及监管手续的公告》。（见链接 9.25） 海关总署公告 2019 年第 158 号《关于综合保税区内开展保税货物租赁 和期货保税交割业务的公告》。（见链接 9.26） 海关总署公告 2020 年第 21 号《关于临时延长加工贸易手（账）册核 销期限和有关注册登记备案事宜的公告》。（见链接 9.27） 海关总署公告 2020 年第 55 号《关于暂免征收加工贸易货物内销缓税 利息的公告》。（见链接 9.28） 海关总署公告 2020 年第 78 号《关于调整加工贸易内销申报纳税办理 时限的公告》。（见链接 9.29） 海关总署公告 2020 年第 91 号《关于进一步推进运输工具进出境监管 作业无纸化的公告》。（见链接 9.30） 海关总署公告 2019 年第 210 号《关于简化保税物流中心（B 型）延续 有效期工作的公告》。（见链接 9.31） 海关总署公告 2020 年第 79 号《关于发布海南离岛旅客免税购物监管 办法的公告》。（见链接 9.32） 海关总署公告 2020 年第 73 号《关于发布 < 中华人民共和国海关对洋 浦保税港区监管办法 > 的公告》。（见链接 9.33） 海关总署第 245 号令（关于公布《中华人民共和国海关进出口货物减 免税管理办法》的令）。（见链接 9.34） 财政部、海关总署、税务总局 2020 年第 36 号《关于不再执行 20 种商 品停止减免税规定的公告》。（见链接 9.35） 海关总署公告 2021 年第 3 号《关于保税物流中心统计办法的公告》。 （见链接 9.36） 商务部、海关总署 2021 年第 12 号《关于调整加工贸易禁止类商品目 录的公告》。（见链接 9.37） 海关总署公告 2021 年第 80 号《关于全面推广企业集团加工贸易监管 模式的公告》。（见链接 9.38） Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 101 海关总署公告 2021 年第 121 号《关于 2022 年暂免征收加工贸易企业 内销税款缓税利息的公告》。（见链接 9.39） 实施情况 中国海关监管的进口货物主要包括：进口贸易货物；进口保税货物； 寄售代销、展销、维修、租赁的进口货物；来料加工、来件装配、来 样加工、补偿贸易和合作、合资经营进口的料件装配、来样加工、补 偿贸易和合作、合资经营进口的料、件、设备以及出口的产成品；过 境货物、转运货物、通运货物；进出口展览品、礼品、样品、广告品 和进口捐赠物资等。 中国海关监管进口货物的范围是：进口货物自进境起，到海关放行止； 出口货物自向海关申报起，到出境止；加工装配、补偿贸易进口的料、 件、设备，生产的产成品，以及寄售代销、租赁、保税货物自进境起， 到海关办妥核销手续止，都必须受海关监管。 中国海关允许进口货物在其关境内在海关的监管下进行移动，从入境 地海关转至予以放行或结关的其关境内另一海关。 总体评价 中国海关已经形成成熟的进口货物移动监管体系，持续实施相关便利 化措施。 Trade Facilitation Annual Report of China (2023 Edition) 102 2023 中国贸易便利化年度报告 第 10 条：与进口、出口和过境相关的手续 亮点与不足 ------------------------------------------------------- 1. 新冠肺炎疫情和乌克兰危机导致外部环境风险挑战增多，国家和海 关都在外贸保稳提质方面推出一系列具体要求和举措，成效较好。 2. 中国海关开展促进跨境贸易便利化专项行动，着力培树打造优化口 岸营商环境示范高地和标杆城市。 3. 中国海关尚未完全采用中国 GB 国家标准或者直接采用国际标准， 仍使用不少 HZ 和 SN 海关行业标准。 4. 中国海关实施的政府协议装运前检验有待取消或改进。 ---------------------------------------------------------------- 1. 手续和单证要求 规章及制度 中国海关在进口、出口和过境相关手续方面，制度较为完备、清晰。（见 链接 10.1） 海关总署令第 103 号《中华人民共和国海关进出口货物申报管理规定》 第二章“申报要求”、第四章“申报单证”，对进出口货物申报手续和单证 要求做出了明确规定；第二十四条规定：“转运、通运、过境货物及快件 的申报规定，由海关总署另行制定。”（见链接 10.2、10.3） 1.1 为使进口、出口和过境手续的发生率和复杂度降到最低，并减少和简化进口、出 口和过境的单证要求，同时考虑到合法政策目标及情形变化、相关新信息和商业惯例、方 法和技术的可获性、国际最佳实践及利益相关方的意见，每一成员应审议此类手续和单证 要求，并根据审议结果，酌情保证此类手续和单证要求： 实施情况 2022 年，按照中央精神和国务院部署，海关总署出台了促进外贸保稳 提质十条措施和进一步助企纾困降成本若干措施，各地海关也结合关 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 103 区实际和企业诉求，提出了 854 条的细化支持举措，全力支持外贸稳 增长。据海关统计，2022 年上半年中国货物贸易进出口总值 19.8 万亿 元人民币，同比增长 9.4%。其中，出口 11.14 万亿元，增长 13.2%； 进口 8.66 万亿元，增长 4.8%。主要举措包括： 一是切实保障物流畅通。在全国范围推进进口货物“船边直提”和出 口货物“抵港直装”试点；在上海、重庆海关开展试点的基础上，新 增在南京、杭州、宁波等海关推广“离港确认”模式。开展疫苗通关 全流程监控，提前验核企业申报资料，实现新冠疫苗“零开拆”“零等待”。 在全国海关设立进出口鲜活易腐农食产品“绿色通道”。 二是促进产业链供应链稳定。做好重点产业链供应链“白名单”企 业通关保障工作。推进粮食进口便利化和来源多元化，完成缅甸玉 米、马拉维大豆、巴西玉米和花生等输华检疫要求议定书签署。推进 RCEP 成员国优质农产品对华出口。助力铁矿石、棉花等大宗商品进口， 保障国内供给。 三是多措并举稳市场主体。上半年，完成 7.37 万家进口食品境外生产 企业在华注册工作；压缩出口食品生产企业备案办理时限，备案企业 2.35 万家；加快审核知识产权海关保护备案申请，新增备案 1.07 万件， 同比增加 58%；对企业内销加工贸易货物暂免征收内销缓税利息，惠 及企业 1.46 万家。 四是持续优化口岸营商环境。在全国 8 个省市 10 个城市，开展为期 5 个月的促进跨境贸易便利化专项行动，联合国家相关部门推出 10 条便 利化举措。深化国际贸易“单一窗口”建设，巩固压缩整体通关时间成效。 落实“放管服”改革，指导 9 万余家企业以“多证合一”方式办理报 关单位备案。推进全业务领域一体化改革，贸易便利化水平进一步提升。 下一步，海关将高效统筹疫情防控和经济社会发展，继续狠抓稳增长 各项政策措施落实，着力促进外贸保稳提质。（见链接 10.4） 总体评价 面对疫情和国际环境变化对外贸的冲击，采取各种积极措施，实施较 充分。 建议 新冠肺炎疫情和乌克兰危机导致外部环境风险挑战增多，我国外贸发 Trade Facilitation Annual Report of China (2023 Edition) 104 2023 中国贸易便利化年度报告 展仍面临一些不稳定不确定因素，保稳提质还面临不少压力。。建议 对内进一步加强关检深度融合，实现由“物理反应”到“化学反应”； 对外加快实现各部门之间的信息互换、监管互认、执法互助，形成既 符合中国国情又具有国际竞争力的管理体制机制。 （a）以货物，特别是易腐货物的快速放行和结关为目的而通过和 / 或适用； 实施情况 中国海关高度重视货物的快速放行和结关。（见链接 10.5、10.6） 今年新冠肺炎疫情继续全球多地蔓延，疫情走势错综复杂，同时受俄 乌冲突影响，国际环境日趋复杂，海关总署主要精力在于防止疫情输入， 同时推动外贸保稳提质，对于放行和结关的措施主要还是延续优化之 前措施，包括但不限于： 减少进出口环节核验的监管证件； 大力推行进出口货物“提前申报”； 完善“两步申报”； 优化推广进口货物“船边直提”和出口货物“抵港直装”试点； 实施滞报金、进口乳品检测报告告知承诺制； 推广关税保证保险、自报自缴、汇总征税和电子支付； 进一步推进运输工具进出境监管作业无纸化； 继续减少、简化通关环节需要企业提供或递交的随附单据等。 总体评价 外贸发展面临的不确定、不稳定因素依然较多。因此进一步优化之前行 之有效的措施，通过海关内部优化整合以及业务流程的再造、单据和手 续方面的简化，同时加强与其他部委的联系配合，使通关效率逐步提高。 （b）以旨在减少贸易商和经营者的守法时间和成本的方式而通过和 / 或适用； 实施情况 2022 年，为贯彻落实党中央、国务院决策部署，持续优化市场化、法 治化、国际化口岸营商环境，中国海关在北京、天津、上海、重庆和杭州、 宁波、广州、深圳、青岛、厦门等 10 个口岸城市开展为期 5 个月的促 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 105 进跨境贸易便利化专项行动，着力培树打造优化口岸营商环境示范高 地和标杆城市。 本次专项行动重点推进以下改革创新措施：国际贸易“单一窗口”服 务功能优化完善，在具备条件的专项行动城市开展航空物流公共信息 平台试点。全面推广通关物流全程评估系统，实现通关物流全流程查 询、分析和展示。在确保数据安全前提下，重点支持青岛与韩国日本、 深圳与香港、厦门与金砖国家，率先探索开展跨境贸易相关单证互联 互通、信息共享和联网核查。推动我国与其他经济体实施检验检疫电 子证书联网核查。在集装箱干线港推进基于区块链的集装箱电子放货 平台应用。制定出台港口设施保安费并入港口作业包干费、定向降低 沿海港口引航费标准等政策措施。引导企业通过国际贸易“单一窗口” 口岸收费及服务信息发布系统，及时公示、动态更新海运口岸各环节 收费及服务信息，便于货主进行比较选择和社会监督。严厉打击“黄牛” 在炒箱、拿舱过程中的倒卖行为。专项行动城市率先建设稳定透明的 口岸服务环境，明确并向社会公开港口、机场、陆港、铁路场站调货、 移位、装卸等物流作业时限及流程。完善企业意见反馈和协调解决机制。 为期 5 个月的专项行动结束后，国家口岸办将统筹结合口岸综合绩效 评估试点工作，综合考虑进出口货物整体通关时间、进出口环节合规 费用、企业获得感满意度等方面因素，及时对上述举措在各口岸城市 落实进展情况进行评估总结，并适时将成熟经验向全国口岸进行复制 推广借鉴。 总体评价 新冠肺炎疫情仍在全球多地蔓延，疫情走势错综复杂，海关在降低通 关时间和成本方面做出了努力，但依然有继续完善和改进的空间。 （c）如存在两种或两种以上为实现政策目标或有关目标的可合理获得的措施，则选 择对贸易限制最小的措施。 总体评价 充分实施。 （d）如不再要求，则不再维持，包括不再维持其中部分要求。 Trade Facilitation Annual Report of China (2023 Edition) 106 2023 中国贸易便利化年度报告 总体评价 充分实施。 1.2 委员会应酌情制定各成员分享相关信息和最佳实践的程序。 2. 副本的接受 2.1 每一成员应酌情努力接受进口、出口或过境手续所要求的证明单证的纸质或电子 副本。 实施情况 中国海关在监管实践中，接受纸质或电子副本，目前无纸化和联网程 度越来越高，下一步将持续做好简化通关环节需要企业提供或递交的 随附单据工作。 总体评价 充分实施。 2.2 如一成员的政府机构已持有此单证的正本，则该成员的任何其他机构应接受来自 持有单证正本部门的纸质或电子副本以替代正本。 总体评价 充分实施。 2.3 一成员不得要求将提交出口成员海关的出口报关单正本或副本作为进口的一项要求。 实施情况 中国海关在规章及实践中均没有要求进口商提交出口成员海关出口报 关单正本或副本的要求。 总体评价 充分实施。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 107 3. 国际标准的使用 总体评价 海关在政策国际接轨上态度积极。中国大部分 GB 标准等同、等效或 修改采用了国际标准，但目前中国海关尚未完全采用中国 GB 国家标 准或者直接采用国际标准，仍使用不少 HZ 和 SN 海关行业标准。 3.1 鼓励各成员使用或部分使用相关国际标准作为其进口、出口或过境手续和程序的 依据，除非本协定另有规定。 实施情况 中国海关在采用国际标准方面已经实现或者基本实现： HS 商品编码； 京都公约； 世界贸易组织估价协定； AEO 制度； ATA 手册； 归类尊重先例制度； 主动披露制度； TIR 公约。 3.2 鼓励各成员在其资源限度内，参加适当国际组织对相关国际标准的制定和定期审议。 实施情况 充分实施。（见链接 10.7、10.8、10.9） 总体评价 中国自 1983 年加入世界海关组织和 2001 年加入世界贸易组织以来， 对上述组织相关国际标准制定的参与程度不断提高。 3.3 委员会应酌情制定供各成员分享实施国际标准的相关信息和最佳实践的程序。委 员会还可邀请相关国际组织讨论其关于国际标准的工作。委员会可酌情确定对成员具有特 殊价值的特定标准。 Trade Facilitation Annual Report of China (2023 Edition) 108 2023 中国贸易便利化年度报告 4. 单一窗口 4.1 各成员应努力建立或设立单一窗口，使贸易商能够通过一单一接入点向参与的主 管机关或机构提交货物进口、出口或过境的单证和 / 或数据要求。待主管机关或机构审查 单证和 / 或数据后，审查结果应通过该单一窗口及时通知申请人。 4.2 如单证和 / 或数据要求已通过单一窗口接收，参与的主管机关或机构不得提出提 交相同单证和 / 或数据的要求，除非在紧急情况或其他已公布的有限例外情况下。 4.3 各成员应将单一窗口的运行细节通知委员会。 4.4 各成员应在可能和可行的限度内，使用信息技术支持单一窗口。 实施情况 国际贸易“单一窗口”自 2016 年建设以来，目前已对接了口岸和外贸 领域 25 个部委系统，提供 739 项对外服务，累计注册用户已经达 443 万余家，日申报业务量达 1200 万票。（见链接 10.10、10.11） 总体评价 国家层面确定了单一窗口建设目标并建设了标准版，部分重点口岸城 市对实施单一窗口态度积极并迅速推进，目前各种单证基本都通过单 一窗口进行申报。 建议 1. 进一步提升口岸综合服务能力。深化国际贸易“单一窗口”功能， 推进口岸建设智慧转型，推动集装箱设备交接单、装箱单、提货单等 口岸物流单证无纸化，推动船公司统一海运电子提单标准，加强自动 化码头建设，推广智能卡口、无人集卡等新技术，扩大智能审图应用， 提升口岸基础设施和监管智能化水平。 2. 除涉密等特殊情况外，建议进出口环节涉及的监管证件原则上都应 通过“单一窗口”一口受理，相关部门后台分别办理并实施监管，推 动实现企业在线缴费、自主打印证件。 3. 扩大采用微信、语音通讯等新型通信技术，尽量减少窗口提交纸质 单证。 4. 开展与境外“单一窗口”设施互联互通，继续推进与民航、港口、铁路、 公路等行业机构对接，为企业提供全程“一站式”通关物流信息服务。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 109 5. 装运前检验 5.1 成员不得要求使用与税则归类和海关估价有关的装运前检验。 实施情况 中国海关没有“与税则归类和海关估价有关的”装运前检验。 目前中国海关实施政府协议装运前检验涉及四个国家，分别是塞拉利 昂、埃塞俄比亚、伊朗、也门。其中，对出口至塞拉利昂或埃塞俄比 亚的每批次价值在 2000 美元以上的贸易性质商品，中国海关对货物的 价格开展核实工作，以防止价格欺诈行为。（见链接 10.12、10.13） 总体评价 较充分实施。 中国海关实施的政府协议装运前检验，虽与 WTO《装运前检验协定》 中所规定的装运前检验不完全相同，但按照 WTO《贸易便利化协定》 本条规定，海关应不适合实施该项工作。按照WTO《装运前检验协定》， 第三方检验认证公司可以进行价格检验、海关估价等业务。据此，建 议中国海关取消或不再直接实施政府协议装运前检验。 5.2 在不损害各成员使用第 5.1 款所涵盖范围外的其他形式的装运前检验权利的前提 下，鼓励各成员对装运前检验不再采用或适用新的要求。 总体评价 充分实施。 6. 报关代理的使用 6.1 在不影响一些成员目前对报关代理维持特殊作用的重要政策关注的前提下，自本 协定生效时起，各成员不得要求强制使用报关代理。 实施情况 中国海关没有此类强制要求。进出口货物收发货人可以选择自理报关 （需进行对外贸易经营者备案登记和报关企业注册登记）或代理报关。 Trade Facilitation Annual Report of China (2023 Edition) 110 2023 中国贸易便利化年度报告 总体评价 充分实施。 6.2 每一成员应将其关于使用报关代理的措施向委员会作出通知并予以公布。任何后 续修改均应迅速作出通知并予以公布。 6.3 对于报关代理的许可程序，各成员应适用透明和客观的规定。 规章及制度 中国海关相关程序比较透明客观。 《中华人民共和国海关报关单位备案管理规定》明确规定了报关单位 备案管理的条件、程序等，同时给出了相关文书、报表格式样本。（见 链接 10.14） 总体评价 充分实施。 7. 共同边境程序和统一单证要求 7.1 每一成员应在符合第 7.2 款的前提下，在其全部领土内对货物放行和结关适用共 同海关程序和统一单证要求。 实施情况 中国海关在全国实施统一的程序和单证通关。 总体评价 充分实施。 7.2 本条不得妨碍成员： （a）根据货物的性质和类型或其运输方式区分程序和单证要求； （b）根据风险管理区分货物的程序和单证要求； （c）区分提供进口关税和国内税的全部或部分免除的程序和单证要求； （d）使用电子方式提交或办理业务；或 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 111 （e）以与《实施卫生与植物卫生措施协定》相一致的方式区分其程序和单证要求。 8. 拒绝入境货物 8.1 如拟进境货物因未能满足规定的卫生或植物卫生法规或技术法规而被一成员主管 机关拒绝，则该成员应在遵守和符合其法律法规的前提下，允许进口商将退运货物重新托 运或退运至出口商或出口商指定的另一人。 规章及制度 海关总署令第 217 号《中华人民共和国海关进口货物直接退运管理办 法》第六条规定：“货物进境后、办结海关放行手续前，有下列情形 之一的，海关应当责令当事人将进口货物直接退运境外： （一）货物属于国家禁止进口的货物，已经海关依法处理的； （二）违反国家检验检疫政策法规，已经海关依法处理的； （三）未经许可擅自进口属于限制进口的固体废物，已经海关依法处 理的； （四）违反国家有关法律、行政法规，应当责令直接退运的其他情形。” （见链接 10.15、10.16） ※ 食品法规 : 动植物检疫、卫生检疫 ◎海关总署第 249 号令（关于公布《中华人民共和国进出口食品安全 管理办法》的令）第三十三条规定：“进口食品经海关合格评定不合 格的，由海关出具不合格证明；涉及安全、健康、环境保护项目不合 格的，由海关书面通知食品进口商，责令其销毁或者退运；其他项目 不合格的，经技术处理符合合格评定要求的，方准进口。相关进口食 品不能在规定时间内完成技术处理或者经技术处理仍不合格的，由海 关责令食品进口商销毁或者退运。”（见链接 10.17） ◎原质检总局令第 159 号《进出境非食用动物产品检验检疫监督管理 办法》第二十七条规定：“进境非食用动物产品经检验检疫合格，海 关签发《进境货物检验检疫证明》后，方可销售、使用或者在指定企 业加工。 经检验检疫不合格的，海关签发《检验检疫处理通知书》，由货主或 者其代理人在海关的监督下，作除害、退回或者销毁处理，经除害处 Trade Facilitation Annual Report of China (2023 Edition) 112 2023 中国贸易便利化年度报告 理合格的准予进境。需要对外索赔的，由海关出具相关证书。 进境非食用动物产品检验检疫不合格信息应当上报海关总署。”（见 链接 10.18） ◎原质检总局令第 160 号《出入境特殊物品卫生检疫管理规定》第 二十条规定：“口岸海关对经卫生检疫符合要求的出入境特殊物品予 以放行。有下列情况之一的，由口岸海关签发《检验检疫处理通知书》， 予以退运或者销毁： （一）名称、批号、规格、生物活性成分等与特殊物品审批内容不相符的； （二）超出卫生检疫审批的数量范围的； （三）包装不符合特殊物品安全管理要求的； （四）经检疫查验不符合卫生检疫要求的； （五）被截留邮寄、携带特殊物品自截留之日起 7 日内未取得《特殊 物品审批单》的，或者取得《特殊物品审批单》后，经检疫查验不合 格的。 口岸海关对处理结果应当做好记录、归档。”（见链接 10.19） ◎原质检总局令第 169号《进出境中药材检疫监督管理办法》第 二十五条规定：“检疫不合格的，海关签发检疫处理通知书，由货主 或者其代理人在海关的监督下，作除害、退回或者销毁处理，经除害 处理合格的准予进境。 需要由海关出证索赔的，海关按照规定签发相关检疫证书。”（见链 接 10.20） ◎原质检总局令第 146号《出入境人员携带物检疫管理办法》第 二十七条规定：“携带物需要做实验室检疫、隔离检疫的，经海关截 留检疫合格的，携带人应当持截留凭证在规定期限内领取，逾期不领 取的，作自动放弃处理；截留检疫不合格又无有效处理方法的，作限 期退回或者销毁处理。 逾期不领取或者出入境人员书面声明自动放弃的携带物，由海关按照 有关规定处理。”（见链接 10.21） ※ 技术法规（TBT）：商品 ◎《中华人民共和国进出口商品检验法实施条例》规定：“第十九条 除法律、行政法规另有规定外，法定检验的进口商品经检验，涉及人 身财产安全、健康、环境保护项目不合格的，由出入境检验检疫机构 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 113 责令当事人销毁，或者出具退货处理通知单，办理退运手续；其他项 目不合格的，可以在出入境检验检疫机构的监督下进行技术处理，经 重新检验合格的，方可销售或者使用。当事人申请出入境检验检疫机 构出证的，出入境检验检疫机构应当及时出证。 出入境检验检疫机构对检验不合格的进口成套设备及其材料，签发不 准安装使用通知书。经技术处理，并经出入境检验检疫机构重新检验 合格的，方可安装使用。 …… 第五十条　进口可用作原料的固体废物，国外供货商、国内收货人未取得 注册登记，或者未进行装运前检验的，按照国家有关规定责令退货；情节 严重的，由出入境检验检疫机构并处 10 万元以上 100 万元以下罚款。 已获得注册登记的可用作原料的固体废物的国外供货商、国内收货人违 反国家有关规定，情节严重的，由出入境检验检疫机构撤销其注册登记。 进口国家允许进口的旧机电产品未按照规定进行装运前检验的，按照 国家有关规定予以退货；情节严重的，由出入境检验检疫机构并处 100 万元以下罚款。”（见链接 10.22） ◎《进出口玩具检验监督管理办法》规定：“第四条 进口玩具按照我 国国家技术规范的强制性要求实施检验。 第九条 进口玩具经检验不合格的，由海关出具检验检疫处理通知书。 涉及人身财产安全、健康、环境保护项目不合格的，由海关责令当事 人退货或者销毁；其他项目不合格的，可以在海关的监督下进行技术 处理，经重新检验合格后，方可销售或者使用。”（见链接 10.23） ◎原质检总局令第 177 号《进出境粮食检验检疫监督管理办法》第 十八条规定：“进境粮食有下列情形之一的，作退运或者销毁处理： （一）未列入海关总署进境准入名单，或者无法提供输出粮食国家或者 地区主管部门出具的《植物检疫证书》等单证的，或者无《检疫许可证》的； （二）有毒有害物质以及其他安全卫生项目检测结果不符合国家技术 规范的强制性要求，且无法改变用途或者无有效处理方法的； （三）检出转基因成分，无《农业转基因生物安全证书》，或者与证 书不符的； （四）发现土壤、检疫性有害生物以及其他禁止进境物且无有效检疫 处理方法的； （五）因水湿、发霉等造成腐败变质或者受到化学、放射性等污染， Trade Facilitation Annual Report of China (2023 Edition) 114 2023 中国贸易便利化年度报告 无法改变用途或者无有效处理方法的； （六）其他原因造成粮食质量安全受到严重危害的。”（见链接 10.24） ◎原质检总局令第 3 号《出入境快件检验检疫管理办法》第十八条规定： “入境快件有下列情形之一的，由海关作退回或者销毁处理，并出具 有关证明： （一）未取得检疫审批并且未能按规定要求补办检疫审批手续的； （二）按法律法规或者有关国际条约、双边协议的规定，须取得输出 国官方出具的检疫证明文件或者有关声明，而未能取得的； （三）经检疫不合格又无有效方法处理的； （四）本办法第二十二条所述的入境快件不能进行技术处理或者经技 术处理后，重新检验仍不合格的； （五）其它依据法律法规的规定须作退回或者销毁处理的。”（见链 接 10.25） 总体评价 中国海关实施到位。 8.2 如根据第 8.1 款给出此种选择权而进口商未能在合理时间内行使该权利，则主管 机关可采取另一种方法以处理此种违规货物。 规章及制度 责令退运但企业未按要求办理退运手续的货物如何处理，中国海关没 有作出明确规定。 实施情况 基本实施，有待完善。 建议 建立一套明确的责令退运但企业未能退运出境，或者海关查扣的禁止 进境货物的处理规则，如固体废物和不符合卫生标准的肉品等。 9. 货物暂准进口以及进境和出境加工 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 115 9.1 货物暂准进口 如货物为特定目的运入关税区，并计划在特定期限内复出口，且除因该货物的用途所 造成的正常折旧和磨损外未发生任何变化，则每一成员应按其法律法规规定，允许该货物 运入其关税区，并有条件全部或部分免于支付进口关税和国内税。 规章及制度 《中华人民共和国海关暂时进出境货物管理办法》对展会、文体、新 闻、科教医疗、货样、慈善等活动所需暂时进口做出了明确规定。（见 链接 10.26、10.27） 总体评价 充分实施。 9.2 进境和出境加工 （a）每一成员应，按其法律法规规定，允许货物进境和出境加工。允许出境加工的 货物可依照该成员有效法律法规全部或部分免除进口关税和国内税后复进口。 ※ 进境制造和加工 规章及制度 进境加工业务在中国已经开展三十多年，形成了较为完备的“保税制” 进境加工贸易管理制度，主要规章包括： 海关总署令第 219 号《中华人民共和国海关加工贸易货物监管办法》； （见链接 10.28） 海关总署令第 155 号《中华人民共和国海关加工贸易单耗管理办法》； （见链接 10.29） 海关总署公告 2014 年第 21 号《关于执行〈中华人民共和国海关加工 贸易货物监管办法〉有关问题的公告》；（见链接 10.30） 海关总署令第 150 号《中华人民共和国海关加工贸易企业联网监管办 法》。（见链接 10.31） Trade Facilitation Annual Report of China (2023 Edition) 116 2023 中国贸易便利化年度报告 总体评价 进境加工制度完备。 建议 中国目前的进境加工制度有关允许开展加工贸易的商品种类范围、限 制级禁止目录、单耗、核销、消耗性物料等方面还存在诸多可以商榷 的内容，建议商务主管机构、海关进行研究完善。 ※ 进境维修 规章及制度 之前，中国对进境维修的规定较为复杂。 1. 对本国境内生产产品的返修，基本可以，但属于加工贸易禁止目录 范围的产品，譬如医疗仪器设备及其零部件、游戏机等产品，则不允许。 2. 对非本国境内企业生产制造产品，一部分可以在特殊监管区内开展 维修，区外企业不可以（极个别例外）。 在 2018 年底、2019 年初，国务院、海关总署陆续发文，规范海关对 保税维修业务监管，鼓励支持合法合规的进境维修业务，允许综合保 税区内企业开展高技术、高附加值、符合环保要求的保税检测和全球 维修业务，支持第三方检验检测认证机构在综合保税区开展进出口检 验认证服务。（见链接 10.32、10.33、10.34） 受新冠疫情影响，2022 年推动进境维修动作有限。 建议 建议商务主管机构、海关根据国际经济全球化的客观趋势，对原产于 本国或原产于国外的普通产品、电子产品以及医疗器械的入境维修进 行深入研究后制定科学合理的管理制度。 ※ 出境加工 规章及制度 海关总署令第 213 号二十九条对出境加工返回境内货物的关税征收作 出了规定：“运往境外加工的货物，出境时已向海关报明，并且在海 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 117 关规定期限内复运进境的，应当以境外加工费和料件费以及该货物复 运进境的运输及其相关费用、保险费为基础审查确定完税价格。”（见 链接 10.35） 实施情况 2012 年 12 月，海关总署批复同意长春海关提出的“出境加工”业务。自此， 中国海关开始在部分企业展开出境加工试点。2015 年，海关总署在《关 于支持和促进中国（福建）自由贸易试验区建设发展的若干措施》、《关 于支持和促进中国（天津）自由贸易试验区建设发展的若干措施》、《关 于支持和促进中国（广东）自由贸易试验区建设发展的若干措施》中均提 及要在上述自贸区支持开展出境加工业务试点。（见链接 10.36） 厦门、大连等海关也已开展出境加工业务。 2016 年底，海关总署出台了 2016 年第 69 号公告，对出境加工业务做 了进一步规范。 2020 年，海关总署计划完善出境加工、境外工程承包等管理模式，鼓 励有条件的企业“走出去”，支持中国企业深度参与全球资源整合与 市场配置。（见链接 10.37） 受新冠疫情影响，2022 年推动出境加工动作有限。 总体评价 总体而言，出境加工目前处于起步阶段。 建议 尽快研究制定出境加工具体规定。 ※ 出境维修 总体评价 目前对进口产品或本国产品的出境维修制度较为完善。（见链接 10.38、10.39） （b）就本条而言，“进境加工”一词指用于制造、加工或修理并随后出口的货物据 以有条件运入一关境并有条件全部或部分免于支付进口关税和国内税或有资格获得退税的 Trade Facilitation Annual Report of China (2023 Edition) 118 2023 中国贸易便利化年度报告 海关程序。 （c）就本条而言，“出境加工”一词指在一关税区内自由流通的货物据以暂时出口 至国外用于制造、加工或修理并随后复进口的海关程序。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 119 第 11 条：过境自由 亮点与不足 ------------------------------------------------------- 海关出台《关于推行过境运输申报无纸化的公告》，推进过境运输海 关监管作业电子化、无纸化。 ---------------------------------------------------------------- 1. 一成员实施的与过境运输有关的任何法规或程序： （a）如导致其采用的情形或目标已不复存在或如情形或目标发生变化可使用贸易限 制程度更低的其他可合理获得的方式处理，则不得维持 ; （b）不得以对过境运输构成变相限制的方式适用。 规章及制度 《中华人民共和国海关法（2017 年修正版）》（见链接 11.1） 海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》、海 关总署令第 198 号《海关总署关于修改部分规章的决定》、海关总署 第 240 号令《海关总署关于修改部分规章的决定》（见链接 11.2） 《进出境非食用动物产品检验检疫监督管理办法》（见链接 11.3） 《进出境转基因产品检验检疫管理办法》（见链接 11.4） 《进出口肉类产品检验检疫监督管理办法》（见链接 11.5） 《进出口饲料和饲料添加剂检验检疫监督管理办法》（见链接 11.6） 《进出境粮食检验检疫监督管理办法》（见链接 11.7） 海关总署 2019 年第 180 号《关于禁止特殊物品过境相关事宜的公告》 （见链接 11.8） 海关总署公告 2021 年第 116 号《关于推行过境运输申报无纸化的公告》 （见链接 11.22） 实施情况 中国已经建立与过境运输相关联的海关和质检程序，未对过境运输设置变 Trade Facilitation Annual Report of China (2023 Edition) 120 2023 中国贸易便利化年度报告 相限制。海关依据风险分析、评估审查结果，与输出国家或者地区主管部 门协商确定检验检疫要求，并商签有关双边协定或者确定检验检疫证书。 总体评价 充分实施。 2. 过境运输不得以收取对过境征收的规费或费用为条件，但运输费用或过境所产生的 行政费用或与所提供服务的成本相当的费用除外。 规章及制度 海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》第 十三条规定：“根据实际情况，海关需要派员押运过境货物时，经营 人或承运人应免费提供交通工具和执行监管任务的便利，并按照规定 缴纳规费”。（见链接 11.2） 实施情况 尽管按海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》 规定，海关押运情况下可能产生行政规费，但按照全国性及中央部门 和单位涉企行政事业性收费目录清单、海关现行行政事业性收费项目， 事实上不会发生该项规费。（见链接 11.2） 总体评价 充分实施。 3. 各成员不得寻求、采取或设立对过境运输的任何自愿限制或任何其他类似措施。此 规定不妨碍与管理过境相关的且与 WTO 规则相一致的现行或未来国内法规、双边或 多边安排。 实施情况 中国政府未对过境运输采取额外的自主限制或者其他类似措施。 总体评价 充分实施。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 121 4. 每一成员应给予自任何其他成员领土过境的产品不低于给予此类产品在不经其他成 员领土而自原产地运输至目的地所应享受的待遇。 实施情况 中国政府未对经由其他成员关境过境产品单独进行限制。 总体评价 充分实施。 5. 鼓励各成员在可行的情况下为过境运输提供实际分开的基础设施（如通道、泊位及 类似设施）。 实施情况 目前中国部分海关为过境货物开通了绿色通道。（见链接11.9、 11.10） 总体评价 较充分实施。 6. 为实现以下目的的与过境运输相关的手续和单证要求及海关监管的复杂程度不得超 过必要限度： （a）确认货物；及 （b）保证符合过境要求。 实施情况 海关现行相关手续、单证要求和海关监管未给企业增加不必要的负担。 总体评价 充分实施。 7. 一旦货物进入过境程序并获准自一成员领土内始发地启运，即不必支付任何海关费 用或受到不必要的延迟或限制，直至其在该成员领土内的目的地结束过境过程。 Trade Facilitation Annual Report of China (2023 Edition) 122 2023 中国贸易便利化年度报告 实施情况 尽管按海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》 规定，海关押运情况下可能产生行政规费，但按照全国性及中央部门 和单位涉企行政事业性收费目录清单、海关现行行政事业性收费项目， 事实上不会发生该项规费。（见链接 11.11、11.12、11.13） 现行其他各环节不必支付任何海关费用，也不会受到不必要的延迟或限制。 总体评价 中国海关符合此项要求。 8. 成员不得对过境货物适用《技术性贸易壁垒协定》范围内的技术法规和合格评定程序。 实施情况 目前中国过境管理机构对过境货物未采取《技术性贸易壁垒协定》范 围内的技术法规和合格评定程序。 总体评价 充分实施。 9. 各成员应允许并规定货物抵达前提前提交和处理过境单证和数据。 实施情况 中国海关允许提前提交和处理过境单证和数据。 总体评价 充分实施。 10. 一旦过境运输抵达该成员领土内出境地点海关，如符合过境要求，则该海关应立 即结束过境操作。 实施情况 一般情况下，中国海关对符合过境要求的货物，一旦过境运输抵达出 境地点海关，可立即办结过境手续。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 123 总体评价 充分实施。 11. 如一成员对过境运输要求以保证金、押金或其他适当货币或非货币手段提供担保， 则此种担保应仅以保证过境运输所产生的要求得以满足为限。 规章及制度 中国海关有此规定。国务院令第 581 号《中华人民共和国海关事务担 保条例》第五条规定：“当事人从事货物和运输工具过境的，按照海 关规定提供担保。”（见链接 11.14） 总体评价 充分实施。 12. 一旦该成员确定其过境要求已得到满足，应立即解除担保。 规章及制度 中国海关有此安排。《中华人民共和国海关事务担保条例》规定：“当 事人已经履行有关法律义务的或者当事人不再从事特定海关业务的； 应当书面通知当事人办理担保财产、权利退还手续。” 总体评价 充分实施。 13. 每一成员应以符合其法律法规的形式允许为同一经营者的多笔交易提供总担保或 将担保展期转为对后续货物的担保而不予解除。 规章及制度 中国海关允许同一经营者为其多笔交易提供总担保。 国务院令第 581 号《中华人民共和国海关事务担保条例》规定：“第 五条 当事人从事货物和运输工具过境的，按照海关规定提供担保。 第十一条 当事人在一定期限内多次办理同一类海关事务的，可以向海 关申请提供总担保。海关接受总担保的，当事人办理该类海关事务， Trade Facilitation Annual Report of China (2023 Edition) 124 2023 中国贸易便利化年度报告 不再单独提供担保。” 总体评价 充分实施。 14. 每一成员应使公众获得其用以设定担保的相关信息，包括单笔交易担保，以及在 可行的情况下，包括多笔交易担保。 规章及制度 中国海关有此安排。 海关总署令第 88 号要求：“对承运海关监管货物的运输企业，按照《海 关法》第六十七、六十八条规定，要求有具有履行海关事务担保能力 的法人、其他组织或者公民提供的担保。”（见链接 11.15） 总体评价 充分实施。 15. 在存在高风险的情况下或在使用担保不能保证海关法律法规得以遵守的情况下， 成员可要求对过境运输使用海关押运或海关护送。适用于海关押运或海关护送的一般 规定应依照第 1 条予以公布。 规章及制度 中国海关有此规定。 海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》第 十三条规定：“过境货物在进境以后、出境之前，应当按照运输主管 部门规定的路线运输，运输主管部门没有规定的，由海关指定。 根据实际情况，海关需要派员押运过境货物时，经营人或承运人应免 费提供交通工具和执行监管任务的便利，并按照规定缴纳规费。” （见 链接 11.2） 实施情况 实际操作过程中，很少发生需要海关派员押运的情形。 Review According to WTO TFA Text 《贸易便利化协定》逐项参照评议 125 总体评价 充分实施。 16. 各成员应努力相互合作和协调以增强过境自由。此类合作和协调可包括但不仅限 于关于下列内容的谅解： （a）费用； （b）手续和法律要求；及 （c）过境体制的实际运行。 实施情况 中国已有此类安排。（见链接 11.16、11.17、11.18、11.19、11.20、 11.21） 例如，中俄签署货运车辆经哈萨克斯坦领土临时过境货物运输协议， 中巴哈吉重启过境运输协议。 另外，中国 2018 年 5 月开始实施 TIR 公约试点，2019 年 3 月扩大试 点范围，2019 年 6 月起全面实施。 17. 每一成员应努力指定一国家级过境协调机构，其他成员提出的有关过境操作良好 运行的所有咨询和建议均可向该机构提出。 实施情况 国家经贸、运输主管部门为中国国家层面的过境运输协调人。 海关总署令第 38 号《中华人民共和国海关对过境货物监管办法》第三 条规定：“对同我国签有过境货物协定的国家的过境货物，或属于同 我国签有铁路联运协定国家收、发货的，按有关协定准予过境；对于 同我国未签有上述协定国家的过境货物，应当经国家经贸、运输主管 部门批准并向入境地海关备案后准予过境”。（见链接 11.2） 总体评价 充分实施。 第二部分：定量研究 ——中国贸易便利化量化评估 Assessment on Trade Facilitation in China 中国贸易便利化量化评估 127 中国贸易便利化量化评估 量化评估一直是《中国贸易便利化年度报告》（以下简称“《年度报告》”）的重要 组成部分，在过往版本中，北京睿库贸易安全及便利化研究中心一直基于经济合作与发展 组织（以下简称 OECD）构建的“贸易便利化评价指标体系”，以问卷调查为工具开展量 化评估的工作，然而这一评估方法存在的一个问题，即无法与《年度报告》中的“《贸易 便利化协定》逐项参照评议”部分（以下简称：“评议部分”）进行对应，使得量化评估 与定性评估之间产生割裂。 为了解决以上问题，本年度的量化评估对指标体系以及评分方法进行了重大调整，将 测评的 11 项指标与《贸易便利化协定》（以下简称“《协定》”）的 11 条文本对应，而 针对各项指标的评分则基于评议部分的内容开展。通过以上调整，我们希望增强评估的客 观性，使读者能够更直观地了解中国贸易便利化的现状以及相对于上一年度的变化。我们 期待本报告对于制定和实施贸易便利化方面的政策能够给予一定的参考和帮助。 一、方法论 （一）指标体系的设计 指标体系完全依照《协定》文本的条款体系进行设置，共有 11 个一级指标，64 个二 级指标，对于部分二级指标下还有诸多三级指标、四级指标甚至五级指标。整个指标体系 中各级指标的数量如下： 表 1 各级指标的数目 二级指标 三级指标 四级指标 五级指标 一级指标（条） （款） （项） （分项） （次分项） 1 信息的公布与可获得性 4 9 13 无 2 评价机会、生效前信息及磋商 2 3 无 无 3 预裁定 9 无 无 无 4 上诉或审查程序 6 2 无 无 5 增强公正性、非歧视性及透明度的其他措施 3 3 无 无 6 关于对进出口征收或与进出口和处罚相关的 3 11 无 无 规费和费用的纪律 7 货物放行与结关 9 31 18 6 Trade Facilitation Annual Report of China (2023 Edition) 128 2023 中国贸易便利化年度报告 二级指标 三级指标 四级指标 五级指标 一级指标（条） （款） （项） （分项） （次分项） 8 边境机构合作 2 无 无 无 9 受海关监管的进口货物的移动 1 无 无 无 10 与进口、出口和过境相关的手续 9 19 7 4 11 过境自由 17 无 无 无 各级指标之间的包含与隶属关系可以参照《协定》中各级文本间的层级结构。 （二）评分方法 《年度报告》中的质化评议部分针对《协定》在中国的实施情况按照《协定》每条 / 款 / 项 / 分项 / 次分项在中国的实施情况给出了评价，这些评价包括四类，在量化评估中 分别赋予这四类评价不同的分数： 表 2 不同类别评价与对应的分数 评价类别 对应分数（两分制） 实施充分 2.0 分 实施较充分，局部需要改进 1.5 分 实施不充分，整体上存在非常大的改进空间 1.0 分 未实施 0分 针对所有最基层指标，按照评议部分中的不同评价类别给出这些指标评分，而除以上 四类评价外，部分《协定》文本为解释说明性条款，因此不做评价。 （三）统计方法 评分统计的目的在于将所有基层指标的得分向上逐级计算出每一层级指标的得分，最 终计算出“贸易便利化指数”，这其中就涉及到每一层级各个指标的权重设置： 1）在由基层指标向一级指标的推导过程中，各个指标权重为其对应《协定》文本在 所有文本中的大致比例； 2）在由一级指标推导最终的“贸易便利化指数”时，各一级指标的权重由《年度报告》 的编委会成员通过“专家评分”的方法进行确定。 在得出一级指标的两分制得分后，每一指标的得分还将被转化为百分制得分。 二、评估结论 通过计算和逐级指标得分的推导，一级指标和二级指标的得分如下： Assessment on Trade Facilitation in China 中国贸易便利化量化评估 129 表 3 一级指标和二级指标的得分 一级指标 二级指标 得分 得分 条目 权重 款号 权重 得分 （两分制） （百分制） 1.1 52.38% 1.80 1.2 23.81% 1.39 1 信息的公布与可获得性 11.00% 1.61 80.34 1.3 19.05% 1.50 1.4 4.76% 1.00 75.00% 1.50 2 评价机会、生效前信息 2.1 10.50% 1.50 75.00 及磋商 2.2 25.00% 1.50 3.1 11.11% 2.00 3.2 11.11% 2.00 3.3 11.11% 2.00 3.4 11.11% 2.00 3 预裁定 9.25% 1.89 94.44 3.5 11.11% 2.00 3.6 11.11% 2.00 3.7 11.11% 1.50 3.8 11.11% 2.00 3.9 11.11% 1.50 4.1 28.57% 1.75 4.2 14.29% 1.50 4.3 14.29% 2.00 4 上诉或审查程序 10.50% 1.71 85.71 4.4 14.29% 2.00 4.5 14.29% 1.50 4.6 14.29% 1.50 5.1 20.00% 1.50 5 增强公正性、非歧视性 5.00% 1.90 95.00 5.2 20.00% 2.00 及透明度的其他措施 5.3 60.00% 2.00 6.1 33.33% 1.83 6 关于对进出口征收或与 进出口和处罚相关的规费 9.75% 1.76 87.85 6.2 8.33% 1.50 和费用的纪律 6.3 58.33% 1.75 Trade Facilitation Annual Report of China (2023 Edition) 130 2023 中国贸易便利化年度报告 一级指标 二级指标 得分 得分 条目 权重 款号 权重 得分 （两分制） （百分制） 7.1 4.08% 1.75 7.2 2.04% 2.00 7.3 14.29% 1.88 7.4 8.16% 1.50 7 货物放行与结关 12.75% 1.72 85.80 7.5 8.16% 1.88 7.6 4.08% 1.00 7.7 22.45% 1.75 7.8 26.53% 1.83 7.9 10.20% 1.38 8.1 50.00% 1.50 8 边境机构合作 8.50% 1.50 75.00 8.2 50.00% 1.50 9 受海关监管的进口货物 8.25% 2.00 100.00 - - - 的移动 10.1 17.86% 1.50 10.2 10.71% 2.00 10.3 10.71% 1.75 10.4 3.57% 1.50 10 与进口、出口和过境相 11.50% 1.74 86.83 10.5 7.14% 2.00 关的手续 10.6 10.71% 2.00 10.7 7.14% 2.00 10.8 7.14% 1.50 10.9 25.00% 1.63 Assessment on Trade Facilitation in China 中国贸易便利化量化评估 131 一级指标 二级指标 得分 得分 条目 权重 款号 权重 得分 （两分制） （百分制） 11.1 5.88% 2.00 11.2 5.88% 2.00 11.3 5.88% 2.00 11.4 5.88% 2.00 11.5 5.88% 1.50 11.6 5.88% 2.00 11.7 5.88% 2.00 11.8 5.88% 2.00 11 过境自由 3.00% 1.94 97.06 11.9 5.88% 2.00 11.10 5.88% 2.00 11.11 5.88% 2.00 11.12 5.88% 2.00 11.13 5.88% 2.00 11.14 5.88% 2.00 11.15 5.88% 2.00 11.16 5.88% 1.50 11.17 5.88% 2.00 贸易便利化指数 1.72 86.23 - - - 按照相应的权重将各个一级指标的得分进行加权平均，则计算出本年度中国贸易便利 化最终的表现，即贸易便利化指数的得分为：86.23 分。各项一级指标的表现层级如下： 表 4 2022 年度各项一级指标的表现层级 表现层级 指标 3 预裁定 5 增强公正性、非歧视性及透明度的其他措施 很好（大于等于 90 分） 9 受海关监管的进口货物的移动 11 过境自由 1 信息的公布与可获得性 4 上诉或审查程序 良好（大于等于 80 分） 6 关于对进出口征收或与进出口和处罚相关的规费和费用的纪律 7 货物放行与结关 10 与进口、出口和过境相关的手续 Trade Facilitation Annual Report of China (2023 Edition) 132 2023 中国贸易便利化年度报告 续表 表现层级 指标 2 评价机会、生效前信息及磋商 一般（大于等于 60 分） 8 边境机构合作 如果按照调整后的方法对上一年度中国贸易便利化进行评估，上一年度的贸易便利化 指数得分为 85.20 分，本年度相较于上一年度提升了1.20 分。这是由两个方面的变化实现的： 1）2022年 1 月，海关总署网站上线“海关规章库”栏目，集中展示现行有效海关规章， 格式统一、内容完整、权威规范，并提供 Word 和 PDF 两种文本下载版式，方便贸易商和 其他利益相关方查阅。这使得《协定》第 2 条第 2.1 款 2.1.2 项由“实施不充分”提升到 了“实施较充分”，进而使得“评价机会、生效前信息及磋商”这一指标得分从 65.23 上 升到 75.00； 2）2021 年 11 月 24 日，海关总署发布 2021 年第 100 号关于深化海关税款担保改革 的公告，决定自 2021 年 12 月 1 日起实施以企业为单元的税款担保改革，实现一份担保可 以同时在全国海关用于多项税款担保业务，可同时对全国范围内的汇总征税、纳税期限、 征税要素、货物、物品暂时进出境、货物进境修理和出境加工以及租赁货物进口的情况进 行担保。2022 年 7 月 5 日，海关总署发布 2022 年第 56 号关于推广企业集团财务公司担 保的公告 , 对企业集团财务公司保函担保这一担保形式，进行了详细规定并在全国范围实 施，进一步降低了这类企业的通关成本。这些举措使得第 7 条 7.3 款 7.3.2 项下（b）分项 的表现由“实施较充分”提升到了“实施充分”，进而使得“货物放行与结关”这一指标 得分从 85.50 上升到 85.80。