Customs terms - China customs journal

he enterprise management

1 customs declaration unit

Refers to the customs declaration enterprises and the consignee or consignor of import or export goods registered with the customs in accordance with the provisions on the administration of registration and registration of customs declaration entities of the customs of the People's Republic of China (order no. 221 of the general administration of customs).

2 customs declaration enterprises

Refers to according to the law of the People's Republic of China on the customs declaration registration management regulations (order no. 221 of the General Administration of Customs) the customs approved for registration, entrusted the goods the consignee or consignor of import and export, or in the name of the principal in its own name, to the customs offices for handling the customs brokerage business, engaged in customs declaration services within the territory of the customs of the People's Republic of China enterprise legal person.

Consignee or consignor of import or export goods

Refers to legal persons, other organizations or individuals within the territory of the People's Republic of China that import or export goods directly according to law.

4 customs broker

Refers to the personnel who have been filed with the customs declaration unit and are specially responsible for handling the customs declaration business of the unit to which they belong.

5 customs clearance error rate

Refers to the total number of customs declaration errors recorded by the customs broker divided by the percentage of the total number of declarations made during the same period.

Relevant personnel of the enterprise

Refers to the enterprise's legal representative, the main person in charge, the person in charge of finance, customs and other management personnel.

7 penalty amount

Refers to the sum of the amount of fines, illegal gains or the value of goods and articles confiscated by the customs for ACTS in violation of the provisions on customs supervision and control.

Tax payable in arrears

Refers to the sum of the import and export duties payable for import and export goods and articles that have not been paid for more than three months since the expiration of the duty payment period, and the customs duties levied on behalf of the customs at the import link, including the duties still to be paid except for the penalties imposed for the violation of customs supervision regulations as determined by the customs.

Overdue forfeiture

The term "failure to pay customs fines, confiscate illegal gains and recover the equivalent value of smuggled goods and articles" refers to the failure to pay customs fines, confiscate illegal gains and recover the equivalent value of smuggled goods and articles more than six months after the expiration of the time limit specified in the decision on customs administrative penalty.

10 certified operator (AEO)

Refers to an enterprise that participates in the international circulation of goods in any way and complies with the conditions stipulated in the measures for the administration of customs enterprise credit of the People's Republic of China (order no. 237 of the general administration of customs) and the standards for customs enterprise certification and has passed customs certification.

Line post regulation

Non-resident long-term visitor

Refers to foreign citizens, persons from Hong Kong, Macao and Taiwan regions, and overseas Chinese who have entered China with the approval of the public security department and have resided in China for at least one consecutive year (including one year) and returned to their places of residence abroad after the expiration of the period.

2 resident offices

Refers to the permanent establishment established in China by overseas enterprises, news agencies, economic and trade institutions, cultural organizations and other overseas legal persons with the approval of the competent authorities of the government of the People's Republic of China.

3 resident staff

(1) the staff of overseas enterprises, news agencies, economic and trade institutions, cultural organizations and other overseas legal persons established within the territory of China with the approval of the competent authorities of the government of the People's Republic of China and registered at the customs;(2) personnel in foreign-invested enterprises registered with the customs;(3) experts who enter the country for long-term employment.

4 public goods

Refers to the office equipment, office supplies and motor vehicles necessary for the business of a resident office.

5. Long-term residence permit

"Residence permit for foreigners of the People's Republic of China", "permit for Hong Kong and Macao residents travelling to and from the mainland", "permit for Taiwan residents travelling to and from the mainland" and other documents valid for one year or more that permit long-term residence in China.

6 self-use articles

Refers to articles and motor vehicles within the scope of the catalogue of articles required by long-term non-resident travellers for their daily life during their stay in China.

Cross-border e-commerce enterprises

Refers to an overseas registered enterprise that sells cross-border e-commerce retail imported goods to domestic consumers from abroad (excluding enterprises registered in the customs special supervision area or bonded logistics center), or an enterprise that sells cross-border e-commerce retail export goods to overseas consumers, and is the owner of the goods.

8 print

A copy of an image or text that has been reproduced on paper or other commonly used materials by making a printing plate.

9 audio and video products

Refers to a record, tape, video, compact disc, compact disc, etc containing contents.

Print and audio - visual products of sporadic religion

Refers to printed and audio and video products that are transported, carried or mailed into the country, are not for personal use, in reasonable quantities and have obvious characteristics of dissemination, and violate the state regulations on religious affairs and relevant policies.

11 official articles

(1) office supplies, office equipment and vehicles used by the embassy;(2) articles needed for non-commercial activities sponsored or participated in by the embassy;(3) maintenance tools and equipment used by the embassy;(4) the fixed assets of the embassy, including construction and decoration materials, furniture, household appliances and decorations;(5) printed materials (other than advertising materials) used by the embassy for free distribution;(6) reception supplies and gifts used by the embassy.

Inward and outward express

Refers to the inbound and outbound goods and articles contracted and transported by the operator of inbound and outbound express in the fast commercial operation mode promised to the customer.

Inbound and outbound express operators

Refers to an international freight forwarding agency enterprise engaged in the operation of inbound and outbound express within the territory of the People's Republic of China registered in accordance with the law and registered at the customs.

Inbound and outbound express

Refers to the carrier to transport the inbound and outbound air express by special escort.

Cross-border e-commerce platform enterprises

Refers to an operator who handles business registration in China, provides web space, virtual business place, trading rules, information release and other services for both parties (consumers and cross-border e-commerce enterprises), and establishes an information network system for both parties to carry out trading activities independently.

16 duty free shops

Refers to an enterprise that, with the approval of the general administration of customs, establishes by the operating units, at the locations approved by the state council of the People's Republic of China or its authorized departments, sales sites that meet the requirements of customs supervision and a supervised warehouse for storing duty-free goods, and sells duty-free goods to the specified objects.Specifically include: port duty-free shops, duty-free shops for means of transport, duty-free shops in the city, duty-free shops for diplomatic personnel and duty-free shops for ships, etc.

17 duty free

Refers to the import commodities, including trial articles and import gifts, that are transported duty-free by the business entities to the duty-free shops for sale to the specified objects in accordance with the business varieties approved by the general administration of customs.

18 places for sales of duty-free goods

A special place used by duty-free shops to sell duty-free goods.

19 duty free goods supervision warehouse

A store dedicated to storing duty-free goods.

Tariff collection

1 customs value

The assessable price used by a customs office in calculating customs duties.

2 the buyer

Refers to a natural person, legal person or other organization that purchases goods by fulfilling the obligation to pay, and thus bears the risks and enjoys the benefits.The buyer of the imported goods refers to the buyer who purchases the imported goods within the territory of the People's Republic of China.

3 the seller

Refers to the natural person, legal person or other organization that sells goods.The seller of the imported goods refers to the seller selling the imported goods within the territory of the People's Republic of China.

To the People's Republic of China

Refers to the fact that the imported goods are shipped into the territory of the People's Republic of China, and the title and risk of the goods are transferred from the seller to the buyer, for which the buyer pays the price to the seller.

5. Out-of-pocket and payable price

Refers to the total price paid by the buyer directly or indirectly for the purchase of the imported goods, that is, the total amount paid or to be paid by the buyer to the seller or to a third party for the performance of the seller's obligations as a condition for the sale of the imported goods by the seller.

6 indirect payment

Refers to the method of payment in which the buyer pays all or part of the purchase price to a third party, or offsets other capital transactions between the seller and the buyer, as required by the seller.

Purchase commission

Refers to the labor fees paid by the buyer to his own purchasing agent for the purchase of imported goods.

8 brokerage fee

Service fees paid by the buyer to a broker representing the interests of the seller and the buyer for the purchase of imported goods.

9 royalties

Refers to the fees paid by the buyer of the imported goods for obtaining the license or transfer of the patent right, trademark right, proprietary technology, copyright, distribution right or sales right from the owner of the intellectual property right and the valid licensor of the owner.

Technical training fee

Refers to the technical guidance provided by the seller or a third party related to the seller to the technical personnel sent by the buyer in connection with the imported goods, and the teaching, accommodation, transportation, medical insurance and other expenses paid by the buyer for the training of teachers and personnel.

11 software

Refers to the procedures and documents for data processing equipment as stipulated in the computer software protection regulations.

12 light processing

Dilution, mixing, sorting, simple assembly, repackaging, or other similar processing.

13 price negotiation

When using valuation methods other than transaction prices, the customs exchanges with the obligatory duty payer the data and materials they hold for determining the customs value on the basis of keeping commercial secrets.

Transaction price of export goods

Refers to the total price that the seller shall directly or indirectly collect from the buyer for the export of the goods.

15 asean member states

Refers to the asean member states that have signed the agreement with China, including brunei darussalam, the kingdom of Cambodia, the republic of Indonesia, the Lao people's democratic republic, Malaysia, the union of myanmar, the republic of the Philippines, the republic of Singapore, the kingdom of Thailand and the socialist republic of Vietnam.

16 production

Means the method by which a product is obtained, including the planting, mining, harvesting, breeding, reproduction, extraction, collection, collection, capture, fishing, trapping, hunting, manufacture, production, processing or assembly of the product.

Applicant for duty reduction for import and export goods

Refers to according to the relevant export and import tax preferential policies and relevant laws and regulations, can enjoy the import and export tax incentives, and in accordance with the law of the People's Republic of China on customs import and export goods entitled to duty exemption or reduction management method "(order no. 179 of the General Administration of Customs) apply to customs for going through relevant formalities of duty reduction or exemption has the qualifications of independent legal person enterprises and institutions, social organizations, state organs;An unincorporated branch that complies with paragraph 4 of article 3 of these measures;Other organizations examined and confirmed by the general administration of customs.

Allowance for tax reduction and exemption

Refers to the amount and quantity of import and export goods that can be reduced or exempted by the applicant for tax reduction or exemption in accordance with the relevant import and export tax preferential policies, or the import and export duties that can be reduced or exempted, and the duties levied by the customs on behalf of the import link.

19 certificate of origin

Means a written document issued by the exporting country (region) in accordance with the rules of origin and the relevant requirements specifying that the goods listed in the certificate originated in a particular country (region).

20 origin marking

Words and graphics used on goods or packages to indicate the origin of the goods.

 

Cargo supervision and clearance

1 declare

Refers to the import and export goods of the consignee or consignor, the entrusted customs declaration enterprise, in accordance with the customs law of the People's Republic of China and to meet the requirements of relevant laws and administrative rules and regulations, the prescribed time limit, place and the declaration forms of electronic data and paper customs declaration forms, report to the customs import and export goods of actual situation, and subject to customs audit behavior.

Inspection of import and export goods

Refers to the law enforcement actions of the customs in order to determine whether the contents declared to the customs by the consignee or consignor of import or export goods are consistent with the real situation of import or export goods, or to carry out actual verification of import or export goods in accordance with the law in order to determine the classification, price and origin of commodities.

3 appearance inspection

Refers to the inspection of the packaging, shipping marks and appearance of the goods with intuitive external characteristics and easy to judge the basic attributes.

Open the case for inspection

Refers to the inspection method in which the actual condition of the goods is checked after the goods are taken out of the containers, container containers and other containers and the outer packing is removed.

5. Machine inspection

Refers to the inspection method that mainly USES technical inspection equipment to check the actual condition of goods.

6 random

Refers to the inspection method of checking the actual situation of partial cargo of a consignment selectively in a certain proportion.

7 thorough inspection

Refers to the inspection method of opening and unpacking the goods one by one and checking the actual condition of the goods.

Inbound and outbound means of transport

Refers to all kinds of ships, aircraft, railway trains, road vehicles and pack animals used for carrying people, goods and artic