Regulations of the Customs of the People's Republic of China on the Registration and Management of Customs Declaration Units
(General Administration of Customs Order No. 127 on March 31, 2005 was announced as of June 1, 2005 Effective from the date of entry)
Chapter 1 General Provisions
Article 1 is to regulate the registration management of customs declaration units by the customs. According to the Customs Law of the People's Republic of China and other Relevant laws and administrative regulations shall formulate these regulations.
Article 2 The People’s Republic of China and the Customs of the People’s Republic of China are the competent authorities for the registration and management of customs declaration units.
Article 3 Customs declaration units shall abide by relevant national laws, administrative regulations and customs rules when handling customs declaration business, and assume corresponding legal responsibilities.
Customs declaration units shall bear corresponding legal responsibilities for the customs declaration actions of their customs declaration agents.
Article 4 Unless otherwise provided by laws, administrative regulations or customs rules, customs declaration units handling customs declaration business shall register with the customs in accordance with these regulations.
Article 5 The registration of customs declaration units is divided into the registration of customs declaration enterprises and the registration of consignees and consignees of import and export goods.
Customs declaration enterprises must obtain registration permission from the customs directly under the Customs before they can register.
Consignees and consignors of import and export goods can go directly to the local customs for registration.
Article 6 The consignee and consignor of import and export goods shall handle customs declaration business through the customs declarer affiliated to the unit, or entrust a customs declaration enterprise approved by the customs to be registered, and the customs declarer affiliated to the customs declaration enterprise shall handle customs declaration business on his or her behalf. .
Article 7 If a customs declaration unit that has already registered with the customs submits a registration application to the customs again, the customs will not accept it.
Article 8 The meanings of the following terms in these regulations:
Customs declaration units refer to customs declaration enterprises and consignors and consignors of import and export goods registered with the customs in accordance with these regulations.
Customs declaration enterprises refer to registration approved by the customs in accordance with these regulations, accepting the entrustment of the consignor and consignor of import and export goods, and handling matters with the customs in the name of the consignor and consignor of import and export goods or in their own name. Customs declaration agency business, domestic corporate legal person engaged in customs declaration services.
Consignees and consignors of imported and exported goods refer to legal persons, other organizations or individuals within the territory of the People's Republic of China and the Customs who directly import or export goods in accordance with the law.
The person in charge of the customs declaration business refers to the legal representative of the enterprise or the general manager, department manager and other enterprise management personnel who are specifically responsible for the management of the enterprise's customs declaration business.
Customs declarer refers to a person who has obtained the qualification of a customs declarer in accordance with the law, is registered with the customs, and handles customs declaration of import and export goods with the customs.
Customs declaration business refers to:
(1) Truthfully declare the commodity code, actual transaction price, origin and corresponding preferential trade agreement code of imported and exported goods in accordance with regulations, and handle Fill out customs declaration forms, submit customs declaration documents and other declaration-related matters;
(2) Apply for tax payment, tax refund and tax repayment matters;
(3) Apply for processing Processing trade contract filing, modification, write-off, bonded supervision and other matters;
(4) Applying for tax reductions and exemptions for imported and exported goods;
(5) Handling import and export Inspection, customs clearance and other matters of goods;
(6) Other customs declaration matters that should be handled by the customs declaration unit.
Chapter 2 Customs Declaration Enterprise Registration Permit
Section 1 Customs Declaration Enterprise Registration Permit Regulations
Article 9 Customs declaration enterprises shall meet the following conditions:
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(1) Possessing domestic enterprise legal person qualifications;
(2) The registered capital of the enterprise shall not be less than RMB 1.5 million;
(3) Sound organizational structure and financial management system;
(4) The number of customs declarers shall be no less than 5;
(5) Investors, customs declaration business leaders, and customs declarers have no smuggling records;
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(6) The person in charge of the customs declaration business has more than five years of experience in foreign trade or customs declaration work;
(7) There is no record of having his registration license revoked by the customs due to illegal smuggling activities;< /p>
(8) Having fixed business premises and facilities necessary for engaging in customs declaration services;
(9) Other conditions required for customs supervision.
Article 10 To apply for a customs declaration enterprise registration license, the following documents and materials should be submitted:
(1) Application form for customs declaration enterprise registration license;
(2) ) A copy of the "Enterprise Legal Person Business License" or a copy of the "Enterprise Name Pre-Approval Notice";
(3) Articles of Association;
(4) Copies of investment certification documents;< /p>
(5) Copy of the "Customs Declarer Qualification Certificate" of the customs declaration practitioner employed;
(6) Feasibility study report on engaging in customs declaration service industry;
(7) Resume of the person in charge of customs declaration business;
(8) Certificate of ownership and lease of customs declaration service business premises;
(9) Other materials related to application for registration license.
Article 11 The applicant shall apply to the local customs and submit application materials for registration license.
The customs directly under the Central Government shall announce to the public the places where applications are accepted.
Article 12 The applicant may entrust an agent to submit an application for registration license.
If the applicant entrusts an agent to file the application on his behalf, he shall issue a power of attorney. The power of attorney shall specifically state the following matters, be signed and sealed by the principal, and indicate the date of entrustment: (1) Brief information on the principal and agent. If the principal or agent is a legal person or other organization, the name, address, telephone number, postal code, name and position of the legal representative or person in charge shall be stated; if the principal or agent is a natural person, the name, gender shall be stated , age, occupation, address, telephone number and postal code;
(2) To submit an application for registration license, submit application materials, receive legal documents and other entrusted matters and authority;
( 3) The start and end dates of the entrusted agency;
(4) Other matters that should be stated in laws, administrative regulations and customs rules.
Article 13: The customs shall handle the application submitted by the applicant according to the following circumstances: (1) If the applicant does not have the qualifications to apply for a customs declaration enterprise registration license, A decision should be made not to accept the application;
(2) If the application materials are incomplete or do not comply with the legal form, the applicant shall be informed of all the content that needs to be supplemented or corrected on the spot or within five days after signing the application materials. If no notification is given, the application shall be deemed accepted from the date of receipt of the application materials;
(3) If the application materials only contain clerical, technical or binding errors that can be corrected on the spot, the applicant shall be allowed to correct them on the spot. , and the applicant shall sign and confirm the correction;
(4) If the application materials are complete and comply with the legal form, or the applicant submits all supplementary and corrected application materials in accordance with the requirements of the customs, the registration of customs declaration enterprises shall be accepted Register the license application and make an acceptance decision.
Article 14 After accepting the application, the local customs shall conduct a comprehensive review in accordance with legal conditions and procedures, complete the review within 20 days from the date of accepting the registration license application, and submit the review opinions and all application materials Submit to the direct customs.
The directly affiliated customs shall make a decision within 20 days from the date of receipt of the review opinions submitted by the local customs.
Article 15 If the applicant’s application meets the statutory conditions, the customs shall make a written decision to grant the registration license in accordance with the law and notify the applicant.
If the applicant's application does not meet the statutory conditions, the customs shall make a written decision not to grant the registration license in accordance with the law, and inform the applicant of the right to apply for administrative reconsideration or initiate administrative litigation in accordance with the law.
Section 2 Registration Licensing Regulations for Cross-Customs Area Branches of Customs Declaration Enterprises
Article 16 If a customs declaration enterprise needs to engage in customs declaration services outside the registration permission area, it shall be established in accordance with the law branch, and submit an application for a branch registration license of the customs declaration enterprise to the customs at the place of proposed registration.
Customs declaration enterprises bear legal responsibility for the actions of their branches.
Article 17 A customs declaration enterprise that applies for a branch registration license shall meet the following conditions:
(1) The customs declaration enterprise has obtained the "People's Republic of China and the State Council" issued by the customs. It has been two years since the date of the Customs Declaration Registration Certificate of the Customs Declaration Enterprise (see Attachment 1);
(2) The customs declaration enterprise has not been punished for smuggling in the last two years since the date of application.
For each customs declaration enterprise that applies for a cross-customs area branch registration license, it shall increase its registered capital by RMB 500,000.
Article 18 If a customs declaration enterprise intends to obtain a registration license for a branch established across customs zones, it shall meet the following conditions:
(1) Meet the conditions for the establishment of a domestic enterprise legal person branch ;
(2) The number of customs declarers shall be no less than 3;
(3) There shall be fixed business premises and facilities necessary for engaging in customs declaration services;
(4) The head of the branch shall have more than five years of experience in foreign trade or customs declaration work;
(5) The person in charge of customs declaration business and the customs declarer shall have no smuggling records.
Article 19 If a customs declaration enterprise applies for a registration license for a branch in a cross-customs area, it shall submit the following application materials to the customs office where the branch is located:
(1) Customs declaration enterprises cross-customs areas Application form for branch registration license;
(2) Copy of "Customs Declaration Registration Certificate of Customs Declaration Enterprise of the People's Republic of China";
(3) Branch office engaged in Feasibility study report on the customs declaration service industry;
(4) Copies of the "Customs Declarer Qualification Certificate" of the customs declaration practitioners to be hired;
(5) Branch heads, customs declaration business Resume of the person in charge;
(6) Certificate of ownership and lease of the customs declaration service business premises;
(7) Certificate issued by the customs office directly under the jurisdiction of the place where the customs declaration enterprise is registered that the customs declaration enterprise complies with this requirement Certification materials specified in Article 17;
(8) Other materials for applying for registration permission to establish a branch of a customs declaration enterprise.
Article 20 The customs shall make a decision on whether to grant the registration permission for cross-customs area branches based on the registration and licensing procedures for customs declaration enterprises.
Section 3 Registration License Restrictions for Customs Declaration Enterprises
Article 21 Customs declaration enterprises may concentrate their supervision business at various ports within the customs area directly under the Customs where they have obtained the registration license. To engage in customs declaration services in the place where customs declaration services are intended to be provided, a branch shall be established in accordance with the law at the port place where customs declaration services are intended to be provided or at a place where customs supervision business is concentrated, and before carrying out customs declaration services, a branch shall be established in accordance with Article 19 (2), (3) and ((3)) of these Provisions. The documents and materials specified in items 5) and (6) and the business license of the branch shall be filed with the customs directly under the Affiliated Government.
Branches of customs declaration enterprises in cross-customs areas that have obtained registration permission shall engage in customs declaration services at the local port or at a location where customs supervision business is concentrated.
Article 22 The registration license period for customs declaration enterprises and their cross-customs area branches is two years. If the licensee needs to extend the validity period of the registration license, he shall go through the registration license extension procedures.
If a customs declaration enterprise fails to go through the registration license renewal procedures or the customs fails to approve the registration license extension, the registration license of its cross-customs area branch will be automatically terminated from the date of losing the registration license.
Section 4 Changes and Continuation of Registration License of Customs Declaration Enterprises
Article 23 If there are any changes in the registration license of customs declaration enterprises and their cross-customs area branches, the following changes shall be made: Bring the originals and copies of the "Customs Declaration Enterprise Registration Certificate of the Customs of the People's Republic of China", the enterprise change resolution and other materials in writing to the customs at the place of registration to apply for a registration change permit:
(1) Name of the enterprise and its branches;
(2) Registered capital of the enterprise;
(3) Legal representative (person in charge).
Article 24 For the licensee’s application for change of registration license, the customs office at the place of registration shall conduct a preliminary review in accordance with the registration license procedure and report it to the direct customs office for decision. The customs directly under the Central Government shall conduct an examination in accordance with the law, and shall approve the change if it meets the legal conditions and standards, and make a decision to approve the change.
Declaration enterprises and their cross-customs area branches that are approved by the customs to change their registration should go to the relevant administrative departments to go through the change procedures.
Article 25 When a customs declaration enterprise handles the renewal procedures for registration license, it shall submit an application to the customs 40 days before the expiration of the validity period and submit the following materials:
(1) Extension of registration license Application form;
(2) Copy of corporate business license;
(3) Customs declaration business analysis, customs declaration errors and reasons;
(4) "Registration Form for Customs Declaration Units" (see Attachment 2);
(5) Other information that the customs deems should be submitted.
When a customs declaration enterprise that has obtained the registration license for a branch in a cross-customs area applies to the customs office at the place where the branch is registered to apply for the renewal of the registration license, it must also submit:
(1) A copy of the branch business license Copy;
(2) A copy of the "Customs Declaration Registration Certificate of the Customs Declaration Enterprise of the People's Republic of China" of the customs declaration enterprise to which it belongs.
Article 26 The customs shall review the application of the customs declaration enterprise before the expiration of the validity period according to the registration and licensing procedures, and shall review the application of the customs declaration enterprise that meets the registration and licensing conditions and complies with the provisions of laws, administrative regulations and customs rules. If there are other conditions that should be met to extend the registration license, a decision to approve the extension of the two-year validity period shall be made in accordance with the law. Those who fail to apply in accordance with the regulations will no longer be accepted by the customs for customs declaration business.
The customs shall make a decision on whether to approve the extension before the expiration of the registration license; if no decision is made within the time limit, the extension will be deemed to be approved, and the registration license extension procedures will be handled in accordance with the law.
Article 27 Customs shall treat customs declaration enterprises or their branches that no longer meet the conditions for registration license, or do not meet other conditions for renewal of registration license stipulated in laws, administrative regulations, and customs rules. Institutions will not be allowed to extend their registration license.
Section 5: Revocation, Cancellation and Supervision of Registration License of Customs Declaration Enterprises
Article 28: In any of the following circumstances, the customs directly under the Customs who made the decision on registration license shall, on the basis of interests, The registration permission may be revoked at the request of the relevant party or based on the authority:
(1) Customs staff abuse their power or neglect their duties in making the decision to grant the registration permission;
(2) Making a decision to grant registration permission beyond the legal authority;
(3) Making a decision to grant registration permission in violation of legal procedures;
(4) Making a decision to grant registration permission if you are not qualified to apply or do not meet the requirements If the applicant meets the legal conditions and is granted registration permission;
(5) Other circumstances under which the registration permission may be revoked in accordance with the law.
If the licensee obtains the registration license by cheating, bribery or other improper means, it shall be revoked.
If the registration license is revoked in accordance with the provisions of the preceding two paragraphs and may cause significant damage to the interests of the public, it shall not be revoked.
If the registration license is revoked in accordance with the provisions of paragraph 1 of this article and the legitimate rights and interests of the licensee are harmed, the customs shall compensate the direct loss in accordance with the law. If the registration license is revoked in accordance with the provisions of paragraph 2 of this article, the interests obtained by the licensee based on the registration license shall not be protected.
Article 29 If any of the following circumstances occurs, the customs shall cancel the registration license in accordance with the law:
(1) The validity period has not been extended upon expiration;
(2) The customs declaration enterprise or its branches across customs areas are terminated in accordance with the law;
(3) The registration license is revoked or withdrawn in accordance with the law, or the registration license is revoked in accordance with the law;
< p>(4) Registration and licensing matters cannot be implemented due to force majeure;(5) Other circumstances stipulated in laws and administrative regulations that require cancellation of registration and licensing.
Article 30 Higher-level customs shall strengthen supervision and inspection of lower-level customs’ implementation of registration licenses, and promptly correct illegal acts in the implementation of licenses.
Article 31 If a customs declaration enterprise illegally engages in customs declaration services outside the customs jurisdiction where the registration licensing decision was made, the customs directly under the jurisdiction of the place where the illegal act occurred shall report the illegal facts and handling results of the customs declaration enterprise in accordance with the law. Copy the report to the customs directly under the Customs that made the registration licensing decision.
Article 32 The customs shall supervise and conduct on-site inspections of customs declaration service activities and business premises of customs declaration enterprises in accordance with the law, and shall review or require customs declaration enterprises to submit relevant materials in accordance with the law. Customs declaration enterprises shall actively cooperate and truthfully provide relevant information and materials.
Chapter 3 Registration of Customs Declaration Units
Article 33: After obtaining the registration permission from the customs directly under the Customs, the applicant for customs declaration enterprises shall go to the industrial and commercial administration department to register the licensed business projects. And go through the registration formalities at the customs where the enterprise is located within 90 days from the date of registration with the industrial and commercial administration department. Customs will not accept registration if it is overdue.
Article 34 When applying for registration, a customs declaration enterprise shall submit the following documents and materials:
(1) A copy of the registration permission document of the customs directly under the customs;
(2) A copy of the "Enterprise Legal Person Business License" (branch offices submit business licenses);
(3) A copy of the tax registration certificate;
(4) Bank account opening Copy of the certificate;
(5) Copy of the organization code certificate;
(6) "Registration Form for Customs Declaration Units" and "Registration Form for Management Personnel of Customs Declaration Units" ( See attachment 3);
(7) A copy of the employment contract signed between the customs declaration enterprise and the customs declarer employed;
(8) Other documents and materials related to customs declaration registration.
Article 35 The consignee and consignor of imported and exported goods shall go to the local customs office to complete the registration formalities for customs declaration units in accordance with regulations.
After registering with the customs, the consignee and consignor of import and export goods can handle the customs declaration business of the enterprise at various ports within the territory of the People's Republic of China and the State Customs or at locations where customs supervision business is concentrated.
Article 36 When applying for registration, the consignee or consignor of import or export goods shall submit the following documents and materials:
(1) A copy of the business license of the enterprise legal person (sole proprietorship) , a partnership enterprise or individual industrial and commercial household submits a business license);
(2) A copy of the foreign trade operator registration form (except for those that do not require filing and registration according to laws, administrative regulations or the Ministry of Commerce);
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(3) A copy of the articles of association of the enterprise (non-corporate legal persons are exempt from submission);
(4) Article 34 (3), (4), (5), (4) of these Regulations Documents and materials specified in Item 6);
(5) Other documents and materials related to registration.
Article 37 The customs at the place of registration shall verify whether the registration application materials are complete and comply with the legal form in accordance with the law.
Complete application materials means that the customs requires the applicant to submit all materials in accordance with the conditions announced in these regulations.
The application materials comply with the legal form, which means that the application materials meet the legal time limit, the recorded matters meet the legal requirements, and the document format meets the specifications.
Applicants with complete application materials and in compliance with the legal form will be issued by the customs office at the place of registration with the "Customs Declaration Registration Certificate of the Customs Declaration Enterprise of the People's Republic of China" or the "Import and Export Certificate of the Customs of the People's Republic of China" "Customs Declaration Registration Certificate of Consignee and Consignor of Goods" (see Appendix 4), which is used by customs declaration units to handle customs declaration business.
Article 38 The "Customs Declaration Registration Certificate of the Customs Declaration Enterprise of the People's Republic of China" is valid for two years. The "Customs Declaration Registration Certificate" is valid for three years.
Customs declaration enterprises should go through the procedures for renewing the "Customs Declaration Registration Certificate for Customs Declaration Enterprises of the Customs of the People's Republic of China" while applying for the renewal of registration license. Go to the customs office at the place of registration to go through the certificate replacement procedures thirty days before.
If you fail to go to the customs to go through the certificate replacement procedures within the time limit, the "People's Republic of China Customs Declaration Enterprise Customs Declaration Registration Certificate" or the "People's Republic of China Customs Import and Export Goods Consignee and Consignee" The Customs Declaration Registration Certificate will automatically expire.
Article 39 The consignee and consignor of imported and exported goods shall submit the following materials to the customs at the place of registration when renewing certificates:
(1) A copy of the business license of the enterprise legal person (sole proprietorship) , a partnership enterprise or individual industrial and commercial household submits a business license);
(2) A copy of the foreign trade operator registration form (except for those that do not require filing and registration according to laws, administrative regulations or the Ministry of Commerce);
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(3) Copies of the "Approval Certificate of the People's Republic of China and Foreign-Invested Enterprises" and the "Approval Certificate of the People's Republic of China and Taiwan, Hong Kong, Macao and Overseas Chinese-Invested Enterprises" (limited to foreign-invested enterprises) Submit);
(4) "Registration Form for Customs Declaration Units";
(5) "Registration Form for Customs Declarers" (see Attachment 5) (No need to submit if there is no customs declarer) );
(6) "Registration Form for Management Personnel of Customs Declaration Unit".
Article 40: Customs declaration units with complete materials and in compliance with legal forms shall be issued by the customs office at the place of registration a "Customs Declaration Registration Certificate of the Customs Declaration Enterprise of the People's Republic of China" or a "Customs Declaration Registration Certificate of the People's Republic of China and the People's Republic of China" National Customs Customs Declaration Registration Certificate for Consignee and Consignee of Import and Export Goods.
Article 41 If the following units have not obtained the foreign trade operator registration form and need to engage in non-trade import and export activities in accordance with relevant national regulations, they may go through temporary registration procedures:
< p>(1) Permanent representative offices established in China by overseas enterprises, news, economic and trade institutions, cultural groups, etc. in accordance with the law;(2) Units that import and export a small amount of goods and samples;
(3) National agencies, schools, scientific research institutes and other organizations;
(4) Units that temporarily accept donations, gifts, and international aid;
(5) International shipping agencies Enterprises;
(6) Other units that can engage in non-trade import and export activities.
Article 42 Before making a declaration to the customs, a temporary registration unit shall go through temporary registration procedures with the customs at the intended port of entry or exit or the place where customs supervision business is concentrated.
Article 43 To apply for temporary registration, the delegation certificate or authorization certificate issued by the unit and the non-trading activity certification materials shall be presented.
Article 44 The customs will not issue a registration certificate to a temporarily registered unit. Only the temporary customs declaration unit registration certificate will be issued.
The maximum validity period of temporary registration is seven days, unless otherwise provided by laws, administrative regulations, and customs regulations.
For consignees and consignors of import and export goods who have already completed customs declaration registration, the customs will not handle temporary registration procedures.
Chapter 4 Changes and Cancellation of Registration of Customs Declaration Units
Article 45: After a customs declaration enterprise obtains a change of registration permit or the name of the consignee or consignor of import and export goods, the nature of the enterprise If the customs registration contents such as the enterprise's domicile, legal representative (responsible person), etc. are changed, the changed industrial and commercial business license or other approval documents and copies shall be submitted to the customs at the place of registration within thirty days from the date of approval of the change. Go through the change procedures.
Article 46 If a customs declaration unit encounters any of the following circumstances, it shall report in writing to the customs at the place of registration. After completing the relevant procedures, the customs shall handle the deregistration procedures in accordance with the law:
(1) Bankruptcy, dissolution, voluntary surrender of customs declaration rights, or split into two or more new enterprises;
(2) The registration has been canceled or the business license has been revoked by the industrial and commercial administration;
(3) The ability to bear independent responsibilities has been lost;
(4) The customs declaration enterprise has lost its registration license
(5) The foreign trade operator registration form or foreign-invested enterprise approval certificate of the consignee and consignor of import and export goods is invalid;
(6) Others that should be canceled according to law Registration situation.
Chapter 5 Responsibilities and Obligations of Customs Declaration Units
Article 47 Customs declaration enterprises engaged in customs declaration services shall perform the following obligations:
(1) Compliance Comply with various provisions of laws, administrative regulations, and customs rules, perform agent duties in accordance with the law, cooperate with customs supervision, and shall not illegally abuse customs declaration rights;
(2) Establish account books and business records in accordance with the law. True, correct and complete records of all the activities of the entrusted customs declaration business, detailed records of import and export time, receiving and shipping units, customs declaration number, value of goods, agency fees, etc., and completely retaining various documents provided by the entrusting unit , bills, correspondence and telegrams, and are subject to customs inspection;
(3) The customs declaration enterprise shall sign a written entrustment agreement with the entrusting party. The entrustment agreement shall specify the name, address, entrustment matters, responsibilities of both parties, and deadline of the entrusted customs declaration enterprise. , the name, address and other contents of the principal shall be confirmed by signatures and seals of both parties;
(4) The name shall not be transferred in any form for others to handle customs declaration business;
(5) For If the goods declared by the agent involve smuggling violations, they shall accept or assist the customs in investigation.
Article 48 Customs declaration units shall properly keep the registration certificate issued by the customs and other relevant supporting documents. If it is lost, the customs declaration unit shall promptly explain the situation to the customs in writing and declare it invalid in newspapers and periodicals. Customs shall issue a reissue within 30 days from the date of receipt of the explanation of the situation and the proof of newspaper statement. During the reissue period, customs declaration units can handle customs declaration business.
Article 49 The paper customs declaration form for import and export goods submitted by the customs declaration unit to the customs must be stamped with the unit’s special customs declaration seal. The special stamp for customs declaration must be filed with the customs before being used.
Special seals for customs declaration shall be carved in accordance with the requirements uniformly stipulated by the General Administration of Customs.
The special customs declaration seal of a customs declaration enterprise can only be used in the port place or place where customs supervision business is concentrated, and there should be only one special seal for customs declaration at each port place or place where customs supervision business is concentrated.
The special customs declaration seals of the consignee and consignor of import and export goods can be used in all ports across the country or in places where customs supervision business is concentrated. If there are multiple special customs declaration seals, the numbers should be indicated in order.
Article 50 If a customs declarer of a customs declaration unit resigns, he shall report to the customs within seven days from the date of resignation and submit the customs declarer's certificate to the customs at the place of registration for cancellation. If the customs declarer fails to return the customs declaration certificate to the customs declaration unit, the customs declaration unit shall declare it invalid in the newspaper and go through the cancellation procedures with the customs office at the place of registration.
Article 51 Consignors and consignors of import and export goods shall not entrust units or individuals that have not obtained registration permission or registered with the customs to handle customs declaration business.
Chapter 6 Legal Responsibilities
Article 52 If the customs declaration unit violates these regulations, the customs shall comply with the Customs Law of the People's Republic of China and the Customs Law of the People's Republic of China. *Regulations on the Implementation of Administrative Punishments by the State Customs and other relevant provisions shall be dealt with; if a crime is constituted, criminal liability shall be investigated in accordance with the law.
Article 53 If a customs declaration unit has any of the following circumstances, the customs will give a warning, order it to make corrections, and may impose a fine of not less than RMB 1,000 but not more than RMB 5,000:
(1) ) After the customs declaration enterprise obtains the registration change permit or the name of the consignor or consignor of the import and export goods, the nature of the enterprise, the address of the enterprise, the legal representative (responsible person) and other customs registration contents are changed, it fails to go through the change procedures with the customs in accordance with the regulations. ;
(2) Failure to register with the customs, changing or using the "special seal for customs declaration" without authorization;
(3) The subordinate customs declarer resigned and failed to report and handle the matter to the customs in accordance with regulations related procedures.