In order to further improve the convenience for importers and exporters of import and export goods to pay customs duties and improve the efficiency of tax receipt, the General Administration of Customs has decided to promote a new generation of electronic payment system for customs duties ( hereinafter referred to as " the new generation of electronic payment system" ) nationwide from July 1, 2018. The relevant matters are hereby announced as follows:
First, the new generation of electronic payment system realizes the electronic transfer of customs tax information among customs, treasury, commercial banks and other departments and the electronic storage of tax through the horizontal networking of treasury and bank.
Enterprises can log in to the " Single Window" and " internet plus Customs" platforms to use the new generation of electronic payment system to pay customs taxes.
At present, the types of taxes that can be paid by the system include import and export duties, anti-dumping duties, countervailing duties, import taxes on behalf of the import sector, funds for disposing of abandoned electrical and electronic products, interest on deferred taxes, late fees and so on.
II. Commercial banks and import and export enterprises voluntarily use the new generation of electronic payment system to participate in the electronic payment of customs taxes and fees, and shall abide by the " Operating Rules for the New Generation of Electronic Payment of Customs Taxes and Fees" ( see Annex ).
III. Commercial banks that meet the following conditions at the same time and have passed the technical coordination test and business function test of the General Administration of Customs may use the new generation of electronic payment system:
( a ) approved by the insurance regulatory Commission of the bank of China, and obtained the status of a Chinese legal person;
( 2 ) Strictly implement the Regulations of the People's Republic of China on the State Treasury, the Detailed Rules for the Implementation of the Regulations of the People's Republic of China on the State Treasury and the Measures for the Administration of Commercial Banks and Credit Cooperatives Acting on Treasury Business, without any misappropriation or delay in customs duties.
( 3 ) Agreeing to use electronic signature technology and recognizing the legal effect of tax electronic signature data messages;
( 4 ) signing an electronic payment tripartite cooperation agreement with the customs and enterprises;
( 5 ) Conforming to the relevant technical requirements such as customs network connection, data transmission, information security, etc. and the management norms for the safe operation and maintenance of the relevant systems;
( six ) in accordance with other relevant provisions of the General Administration of Customs.
Four, meet the following conditions of import and export enterprises, can use the new generation of electronic payment system:
( 1 ) Internet users at China's e-ports have obtained corporate cards and operator cards, and are qualified to conduct business online;
( 2 ) Signing an electronic payment tripartite cooperation agreement with customs and commercial banks;
( 3 ) Conforming to other relevant provisions of the General Administration of Customs.
Five, the use of a new generation of electronic payment system of commercial banks should keep the trade secrets of import and export enterprises.
Six, in violation of the relevant laws and regulations of commercial banks and import and export enterprises, the customs has the right to terminate their electronic payment business.
It is hereby announced.
Appendix: New Generation of Customs Electronic Payment for Taxes and Fees
General administration of customs
27 June 2018
Annex
New generation of customs electronic payment of taxes and fees
Article 1 This Regulation is formulated to ensure the smooth operation of the new generation of electronic payment system for customs taxes and fees ( hereinafter referred to as " the new generation of electronic payment system" ) and to regulate the operation of customs, China's electronic ports, commercial banks and enterprises.
Article 2 Commercial banks that meet the relevant conditions and pass the General Administration of Customs technical coordination test and business function test may use the new generation of electronic payment system.
Article 3 Enterprises that meet the relevant conditions and complete electronic contracts with customs and commercial banks through " Single Window" and " internet plus Customs" may use the new generation of electronic payment system.
Article 4 The customs duties and financial departments directly under the customs direct commercial banks and import and export enterprises ( hereinafter referred to as " enterprises" ) to carry out the new generation of electronic payment business according to their duties.
The financial department directly under the customs is responsible for maintaining information such as local treasury correspondent banks and accounts in the customs business system and ensuring that the electronic information in the customs business system is consistent with the actual account information.
Article 5 After the import and export declaration forms are concluded electronically, the customs business system automatically sends tax ( fee ) information to the electronic port, which sends the tax ( fee ) information of the contracted enterprises to the " single window" and " internet plus Customs" platforms.
Enterprises can log into the " Single Window" and " internet plus Customs" platforms to inquire about tax ( fee ) information and send tax ( fee ) deduction instructions. After the enterprise sent the tax deduction instruction, the tax bill was marked as being paid in the " Single Window" and " internet plus Customs" platforms.
Article 6 After receiving the enterprise tax ( fee ) deduction instruction forwarded by the electronic port, the customs service system will automatically set the " new generation electronic payment" sign and the " levy sign" on the tax receipt and send the deduction instruction to the bank through the treasury TIPS system.
Article 7 Banks deduct taxes according to the tax deduction instructions forwarded by TIPS system, and send tax deduction result messages to the customs business system through TIPS system.
If the tax deduction is successful, the customs business system will automatically check the tax ( fee ) according to the tax deduction success message forwarded by TIPS, with the check mark being " 888888" and the check mark being the bank's actual deduction date, and send the tax check information to the " Single Window" and " internet plus Customs" platforms through the electronic port.
If the tax deduction fails, the customs service system automatically cancels the payment method sign and the collection sign of the tax bill according to the tax deduction failure message forwarded by TIPS, and sends the cancellation message to the " Single Window" and " internet plus Customs" platforms through the electronic port. The " Single Window" and " internet plus Customs" platforms adjust the payment status of the tax ( fee ) bill to the payment failure status, and enterprises can pay again.
Article 8 For tax bills paid by the new generation of electronic payment methods, the customs business system does not allow manual nuclear injection or counter-nuclear injection.
Article 9 If the tax deduction is successful and the release conditions are met, the on-site customs may go through the release formalities.
Article 10 Customs that carry out the pilot reform of printing the " Customs Special Payment Letter" according to the General Administration of Customs Announcement No. 10 of 2018 and other documents shall comply with the relevant provisions.
Article 11 If a tax bill corresponding to a customs declaration forms to pay taxes ( fees ) through a new generation of electronic payment method, the customs business system will only allow the customs declaration form to be retried after all taxes on the declaration form are single - signed. After the retrial, if the tax data changes, the system will generate tax refund and compensation document data.
Article 12 If the new generation of electronic payment tax ( fee ) forms are not approved, the business system will not allow the declaration forms to be revoked.
Article 13 If a single customs declaration forms multiple tax receipts, the enterprise may choose a new generation of electronic payment methods or a combination of new generation of electronic payment and counter payment methods.
Article 14 The customs directly under the General Administration of Customs shall set up corresponding posts to monitor the participation of the new generation of electronic payment business and promptly detect and handle abnormal situations.
Article 15 Banks should handle various electronic instructions of the new generation of electronic payment system in a timely manner.
Article 16 In case of any abnormal situation, an enterprise may make an investigation request to the customs, banks, China's electronic ports and the " Single Window" and " internet plus Customs" platforms through the network or hotline, and the department receiving the investigation request shall solve the problem in a timely manner under the principle of ensuring the normal customs clearance of the enterprise.
Article 17 The General Administration of Customs shall be responsible for the interpretation of this Code.
