Legal analysis: Customs business and case-handling departments should go through various business procedures such as collection, refund, tax transfer (confiscation) and extension. Establish an examination and approval system according to the regulations, establish a ledger, clear up the due funds in time, and reconcile with the financial department regularly every month to ensure that the accounts are consistent with the facts, and carry forward, postpone or repay them on time. The customs business and the case handling department shall indicate the type of the deposit when issuing the special receipt for the customs deposit, and indicate the expiration date if there is a guarantee period. If the taxpayer fails to fulfill his tax obligations within the guarantee period approved by the customs, the customs shall complete the relevant procedures for converting the tax deposit into tax within 5 working days from the date of expiration of the guarantee period; Where banks and non-bank financial institutions provide tax guarantees, the customs shall require the guarantor to fulfill the corresponding tax obligations within 6 months from the date of expiration of the guarantee or within the guarantee period stipulated in the tax guarantee.

Legal basis: Measures for the Administration of Customs Margin

Article 4 The customs business and case-handling departments shall go through the business procedures of collecting, refunding, transferring (confiscating) taxes and postponing all kinds of deposits according to the regulations, establish an examination and approval system, establish ledgers, clear up the due funds in time, reconcile with the financial department regularly every month, ensure that the accounts are consistent with the facts, and carry forward, postpone or repel them on time. The account contents of the business and case-handling departments should at least include the amount collected, the amount of tax transferred (confiscated), the amount refunded and the balance. Business and case-handling departments should check the reconciliation on a monthly basis, handle outstanding accounts in a timely manner, ensure the safety of funds, and report the reconciliation results to the financial department in writing.

Article 5 The financial department of the customs shall, according to the written notice of the business and case-handling departments, handle the financial procedures such as collection, tax transfer (confiscation), refund and extension of various kinds of deposits in time to ensure the safety and integrity of the collected funds. If the business and case-handling departments fail to put forward handling opinions within the prescribed time limit, they shall promptly give written feedback to the business and case-handling departments.

Article 6 After collecting the tax deposit, risk deposit, case deposit, etc. from the parties, the customs business and case handling department shall issue a special receipt for customs deposit, fill in the Notice of Customs Payment (Payment) on the same day (postponed on holidays), attach the special receipt for customs deposit to the financial department for bookkeeping, and the financial department shall conduct accounting treatment after checking with the relevant bank receipts.

When the parties go through the formalities of delivering funds to the customs, they shall transfer the funds through the bank. If it is impossible to transfer money through the bank or the amount is small, the customs business and the case handling department for cash delivery shall indicate "cash collection" on the receipt.

Article 7 When issuing special receipts for customs deposits, the customs business and case handling departments shall indicate the types of deposits, and if there is a guarantee period, the validity period shall be indicated.

Article 8 Customs tax deposit, risk deposit and case deposit are generally denominated in RMB. The currency in which a foreign exchange (banknote) account can be opened can be charged according to its functional currency and returned according to the original currency. Foreign currency tax deposit, risk deposit and deposit shall be deposited in foreign exchange (paper money) accounts opened in accordance with regulations. The currency that cannot open a foreign exchange (paper money) account can be converted into RMB for management. Interception, misappropriation and unauthorized exchange are strictly prohibited.

Article 17 All kinds of customs deposits shall be managed according to the funds of customs taxes and fees, and financial management and accounting shall be carried out according to the Measures for Financial Management of Customs Taxes and Fees and the Accounting System of Customs Taxes.

Article 18 The customs tax deposit and risk deposit shall be included in the "special account for customs supervision", and the case deposit and the customs bond pending trial shall be included in the "special account for customs settlement". Shall not misappropriate or borrow.