New Procedures Issued for Customs Declarations

Posted by Reading Time: < 1 minute

Sept. 15 – China’s General Administration of Customs (GAC) has issued an announcement with a sample of the required additional documentation for assessing the value, classification and origin of goods effective October 1st.

Following the GAC Announcement 49, “About Relevant Questions Concerning Additional Declaration of Imported and Exported Goods,” the additional forms will be used by Customs to gather more detailed information on the valuation, classification and origin of imported and exported goods.

Consignees, consignors and agents must complete additional declaration forms under the following scenarios:

a.) When Customs requires additional information while conducting verification of the declared pricing or classification data; and when Customs requires the completion of these forms for goods that have already cleared through customs and been released;

b.) Consignees, consignors and agents will be held legally liable for the accuracy of information submitted on these new forms, which must be completed within five working days from given written notice by Customs.

Failure to comply may result in Customs making a unilateral assessment of the dutiable value, classification and origin of the goods.

It is recommended that companies practice caution when completing such documentation. Company staff not familiar with the Customs reporting procedures and technical details may not understand the implications of certain statements and this could lead to a Customs investigation and audit.

For further assistance on the new documentation procedures, email Sabrina Zhang, national tax partner for Dezan Shira & Associates in China, at tax@dezshira.com.