【中英文对照版】中华人民共和国海关事务担保条例(2018修订).docx

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1、中华人民共和国海关事务担保条 例（2010年9月14日中华人民共 和国国务院令第581号公布根 据2018年3月19日国务院关 于修改和废止部分行政法规的决 定修订）第一条为了规范海关事务 担保，提高通关效率，保障海关 监督管理，根据中华人民共和 国海关法及其他有关法律的规 定，制定本条例。中华人民共和国海关事务担保条例(2018修订)RegulationofthePeopletSRepublicofChinaonGuaranteeforCustomsAffairs(2018Amendment)制定机关：国务院发文字号：中华人民共和国国务院令第698号公布日期：2018.03.19施行日期:2

2、018.03.19效力位阶：行政法规法规类别：海关综合规定IssuingAuthority:StateCouncilDocumentNumber:OrderNo.698oftheStateCouncilDateIssued：03-19-2018EffectiveDate：03-19-20181.evelofAuthority：AdministrativeRegulationsAreaofLaw:GeneralProvisionsonCustomsRegulationofthePeoplesRepublicofChinaonGuaranteeforCustomsAffairs(Promulgat

3、edbytheOrderNo.581oftheStateCouncilofthePeople,sRepublicofChinaonSeptember14,2010;andrevisedinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonMarch19,2018.)Article1ThisRegulationisformulatedinaccordancewiththeCustomsLawofthePeoplesRepublicofChinaandotherre

4、latedlawsforpurposesofregulatingtheguaranteeforcustomsaffairs,enhancingtheefficiencyofcustomsclearanceandsafeguardingcustomssupervisionandadministration.Article2ThisRegulationshallapplywhereapartyappliestothecustomshouseforprovidingguarantee,promisingtoperformlegalobligations,andthecustomshousehandl

5、escustomsaffairsguaranteeforthepartiesconcerned.Article3Theguaranteeforcustomsaffairsshallfollowtheprincipleoflawfulness,goodfaith,andunificationofrightsandresponsibilities.Article4Underanyofthefollowingcircumstances,apartymay,beforecompletingthecustomsformalities,applytothecustomshouseforprovidingg

6、uaranteeandrequestthecustomshousetoreleasethegoodsinadvance:(1) theclassification,dutiablepriceandplaceoforiginoftheimportorexportgoodshavenotbeendetermined;(2) effectivecustomsdeclarationdocumentshavenotbeenprovided;(3) thetaxhasnotbeenpaidwithinthetimelimitfortaxpayment;(4) thedelayeddeclarationfe

7、eshavenotbeenpaid;or(5) anyothercustomsformalitieshavenotbeencompleted.第二条 当事人向海关申请 提供担保，承诺履行法律义务， 海关为当事人办理海关事务担 保，适用本条例。第三条海关事务担保应当 遵循合法、诚实信用、权责统一 的原则。第四条有下列情形之一 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。国家对进出境货物、物

8、品有限制IfalicenseshouldbeprovidedinaccordancewiththerestrictiveprovisionsofthestateongoodsorarticlesenteringorexitingtheterritoryofChinaandthepartyfailstoprovideit,orunderanyothercircumstanceinwhichaguaranteeshallnotbeprovidedinaccordancewithlawsoradministrativeregulations,thecustomshouseshallnotreleas

9、etheguaranteedgoods.Article5Whereapartyappliesforhandlinganyofthefollowingspecificcustomsbusinesses,heshallprovideguaranteeasrequiredbythecustomshouse:(1) thetransportationenterpriseundertakesthehighwaytransportationofgoodsbetweentheMainlandandHongKong/Macaoandthehighwaytransportationofgoodsundercus

10、tomssupervisionwithintheterritoryofChina;性规定，应当提供许可证件而不 能提供的，以及法律、行政法规 规定不得担保的其他情形，海关 不予办理担保放行。第五条 当事人申请办理下 列特定海关业务的，按照海关规 定提供担保：（一）运输企业承担来往内地与 港澳公路货物运输、承担海关监 管货物境内公路运输的；(2) temporarilytransportinggoodsorarticles(二)货物、物品暂时进出境intooroutoftheterritoryofChina;的；(3) transportinggoodsintotheterritoryofChi

11、naforrepairoroutoftheterritoryofChinaforprocessing;(4) importinggoodsforleasing;(5) thegoodsandthetransportationvehiclesaretopassthroughtheterritoryofChina;(6) temporarilystoringthegoodsundercustomssupervisionoutsidethecustomssurveillancezone;（三）货物进境修理和出境加工 的；（四）租赁货物进口的;（五）货物和运输工具过境的;（六）将海关监管货物暂时存放

12、在海关监管区外的；（七）将海关监管货物向金融机 构抵押的；(7) mortgagingthegoodsundercustomssupervisiontofinancialinstitutions;or(8) handlingtherelevantcustomsbusinessforbondedgoods.Whereapartyfailstoprovideguaranteeorprovidesguaranteenotconformingtotherelevantprovisions,thecustomshouseshallnothandlethespecificcustomsbusinessas

13、mentionedintheprecedingparagraph.Article6Wherethereisanyobviousindicationshowingthatataxpayerofimportorexportgoodstransfersorconcealshis/itsdutiablegoodsoranyotherpropertywithintheprescribedtimelimitfortaxpayment,thecustomshousemayorderthetaxpayertoprovideguarantee.Ifthetaxpayerfailstoprovideguarant

14、ee,thecustomshouseshalltaketaxpreservativemeasuresaccordingtolaw.Article7Wherethegoods,articlesortransportationvehiclesthataresuspectedofviolatinglawsshouldbeorhavebeenlawfullydetainedorsealedupbythecustomshouse,thepartyconcernedmayprovideguaranteetothecustomshousetoapplyforexemptionfromorliftingofd

15、etainmentorsealingup.(A)为保税货物办理有关海关 业务的。当事人不提供或者提供的担保不 符合规定的，海关不予办理前款 所列特定海关业务。第六条进出口货物的纳税 义务人在规定的纳税期限内有明 显的转移、藏匿其应税货物以及 其他财产迹象的，海关可以责令 纳税义务人提供担保；纳税义务 人不能提供担保的，海关依法采 取税收保全措施。第七条有违法嫌疑的货 物、物品、运输工具应当或者已 经被海关依法扣留、封存的，当 事人可以向海关提供担保，申请 免予或者解除扣留、封存。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

16、值 担保的，海关可以扣留当事人等 值的其他财产。Whereitisimpossibleorinconvenienttodetainthegoods,articlesortransportationvehiclesthataresuspectedofviolatinglaws,thepartyconcernedorthepersoninchargeofthetransportationvehiclesshallprovideequivalentguaranteetothecustomshouse.Ifhefailstodoso,thecustomshousemaydetainotherpropertyofthesameequivalenceofthepartyconcerned.Wherethegoods,articl