中华人民共和国海关对加工贸易企业实施计算机联网监管办法 Decree of the General Administration of Customs of the People's Republic of China
颁布日期：20030319 实施日期：20030401 颁布单位：海关总署
Adopted at the official meeting of the General Administration of Customs on September 26， 2001， Measures of Customs of the People's Republic of China Concerning Supervision and Administration on Processing Trade Enterprises through Computer Interconnection is now promulgated and effective as of the date of April 1， 2003.
Director of the Administration： Mou Xinsheng
March 19， 2003
Measures of the Customs of the People's Republic of China Concerning Supervision and Administration on Processing Trade Enterprises through Computer Interconnection
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Customs Law of the People's Republic of China and other laws and administrative regulations， for the purpose of regulating Customs' administration on processing trades and implementing relevant provisions of the Circular of the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation on Some Issues Concerning Supporting the Development of High-and-New Technology Industries.
Article 2 The Customs' supervision and administration on processing trade enterprises through computer interconnection refers to a method adopted by Customs to supervise and administrate the bonded goods， by means of collecting financial logistics， production and operation data necessary for supervision and administration with the help of computer networks connecting the processing trade enterprises which whole processes are managed by computers with the computer management system of the Customs. The Customs shall verify the data of production and logistics of the processing trades through computer network and perform on-site checks on the bonded goods according to circumstances. The processing trades shall go through relevant formalities， such as records， alteration， verification and product import/export with the Customs through the computer networks.
Article 3 A processing trade enterprise that is supervised and administrated through the computer networks （hereinafter referred to as a networked enterprise） shall be exempted from the system of machine account on bank guarantee funds.
Article 4 The networked enterprise shall provide the Customs faithfully with the data of enterprise record， import， inventory， export， single loss and finance which are requested for Customs Supervision.
Article 5 The Customs shall， according to the requests from the enterprise， keep the business secrets confidential.
Article 6 The enterprise applying for networking supervision and administration shall：
（1） be a manufacturing enterprise that is export-oriented， with independent legal entity qualification within the jurisdiction of Chinese Customs， qualified for processing and a manufacturing and registered with the Customs；
（2） operate lawfully and creditably， with normative internal management and computer management throughout the whole process of purchasing， manufacturing， inventorying and marketing， etc.；
（3） is able to provide actual， accurate， complete and verifiable data according to the requirement of the supervision and administration of the Customs；
（4） enjoys Class A administration by the Customs； and
（5） possesses efficient assets or capital as an overall guaranty for its financial responsibilities supposed for networking supervision and administration.
Article 7 The an enterprise meeting with above conditions shall， prior to performing networking administration， apply to the competent Customs office directly under the General Administration of Customs and the competent department of the Ministry of Foreign Trade and Economic Cooperation， for performing networking supervision and administration and for the mode of approval. When the application is approved， a Warranty for Liabilities of Networking Supervision and Administration shall be entered between the competent Customs office directly under the General Administration of Customs and the enterprise， which shall be reported to the General Administration of Customs for approval.
Chapter II Administration via Electronic Account Book
Article 8 The Customs shall， on the basis of the business scope approved by relevant competent department of the government， annual capacity and other conditions of the processing trade， establish an electronic account book as a substitute for Registration Handbook for processing trades and implement electronic account book administration to the networked enterprise.
Article 9 According to practical requirement of manufacturing， a networked enterprise may apply to the Customs for going through the formalities for filing for the imported materials/parts， exported finish-products and loss of finished products.
Article 10 When alternation to the content of the electronic account book is necessary， a networked enterprise shall go through corresponding formalities of examination and approval as well as alternation according to relevant provisions.
Chapter III Administration on Import and Export
Article 11 A networked enterprise shall be verified on its authentication and shall go through formalities of clearance and reporting for verification for import and export through computer network.
Article 12 The imported materials and exported finish-products of a networked enterprise shall be within the scope verified for electronic account book when going through formalities of clearance.
The Customs shall accept the declaration of a networked enterprise based on the electronic ledger， electronic authentication card and other relevant documents.
Article 13 For a case of applying to the customs for the products at other locations， the competent customs shall transmit relevant data in electronic account book to the Customs at the port.
Article 14 Any transfer of deep-processing transaction carried forward between networked enterprises or between a networked enterprise and a non-networked enterprise， the networked enterprise shall， by presenting authentication card， electronic account book or Registration Handbook， go through carry-forward formalities and customs entry according to relevant provisions.
Chapter IV Audit and Verification
Article 15 A networked enterprise shall report for verification periodically and implement a system of stage-by-stage verification by Customs.
Article 16 A networked enterprise shall report for verification in accordance with the time period and the requirement regulated by the Customs.
Article 17 The customs shall verify the data reported by the networked enterprise and may call and read relevant management data， account books and other materials about a enterprise， go to the enterprise to have a on-site investigation， and even carry out external auditing according to the needs of supervision and administration.
Article 18 A networked enterprise shall be pursuant to the relevant provisions in force it needs to sell its products to domestic market due to some reasons.
The commence date of collecting the interests of stayed tax shall be calculated on the basis of defined verification cycle.
Article 19 When going through formalities of verification， the customs will compare the remaining materials recorded in the electronic account book with the actual stocks of a networked enterprise. The deficiency/excess of the materials shall be disposed in accordance with relevant provisions after verification.
Article 20 The Customs shall make a confirmation on the result of the verification and feedback the verification conclusion to networked enterprise.
Chapter V Legal Liability
Article 21 The competent Customs shall， according to the situation， levy on a networked enterprise a guarantee fund equivalent to one half of the tax on bonded materials/parts of approved production turnover or request for a letter of guarantee issued by a bank， if the networked enterprise：
（1） has been degraded to Class B or Class C administration；
（2） has failed to pass annual inspection；
（3） is under investigation， suspected of being involved in smuggling；
（4） has failed to deliver actual， accurate and complete data to the competent Customs in accordance with the provisions； or
（5） has committed other activities， interfering the Customs to supervise and administration effectively.
Article 22 The Customs has the right to cancel the electronic account of a networked enterprise if this enterprise：
（1） has been revoked the operation qualification by competent department of the government；
（2） has stopped engaging in the processing trades； or
（3） has been degraded to Class D administration.
Article 23 The Customs may suspend or cancel the applicable convenient clearance procedures for a networked enterprise that has committed any of the activities prescribed in Article 21 and 22 in these Measures. The suspension and cancellation of the applicable convenient clearance procedures shall be in accordance with the provisions of the Provisions of Examination and Approval on Convenient Clearance Procedures Applicable to Large-sized Enterprises of High and New Technology （Decree No. 86 of the General Administration of Customs）。
Article 24 An enterprise that has committed smuggling and violation of laws shall be disposed by the Customs according to the provisions of the Customs Law of the People's Republic of China and Rules for the Implementation of Administrative Penalty of the Customs Law of the People's Republic of China.
Chapter VI Supplementary Provisions
Article 25 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 26 These Measures shall enter into force as of April 1， 2003.