1,1Adopted at the Seventh Session of the Eighth National People's Congress in May 1994, revised at the Eighth Session of the Tenth National People's Congress in April 2004 and implemented in July.

I join economic and trade organizations and develop foreign economic and trade relations on the principle of "equality and mutual benefit".

3, according to the principle of "reciprocity and reciprocity", or the conclusion of international treaties and agreements, granting MFN treatment and national treatment.

4. Foreign trade survey: written questionnaires, hearings, field surveys, commissioned surveys, etc.

5. If the country exports to the market of a third country at a low price, and it causes substantial damage or threat of damage to China's industry, the country can consult with the government of a third country and decide to take appropriate measures.

6. Relief: The direct import of products or services surged, and the import restrictions of third countries led to the surge of China.

7. China has established early warning and emergency response mechanisms for the import and export of goods, technology and international service trade to deal with unexpected and abnormal situations.

8. The state encourages export trade by means of export credit insurance, export credit, export tax rebate, "foreign trade development fund" and "risk fund".

9, unauthorized import and export of state trade management commodities, a fine of 50 thousand; If the circumstances are serious, the applicant's three-year qualification for operating state-owned trade goods shall be cancelled, or his existing state-owned qualification shall be cancelled.

2. Customs Law: 1987 1 year standing (6.19) implemented in July; Adopted on 9 July 2000 16; 0 1 year 1 month.

1. The Customs Anti-smuggling Team conducts reconnaissance, detention, arrest and pre-trial, and the smuggling crime case is transferred to the People's Procuratorate for prosecution.

2. Goods exempted from customs inspection shall be approved by the General Administration.

3. The finished products of processing trade use imported materials. If they are, they should be cancelled. If taxes are levied first, they should be refunded.

4, electricity and other special items, regularly declare.

5. The customs may require the consignor and consignee to provide the information needed for commodity classification; When necessary, laboratory testing and inspection can be organized, and the results of laboratory testing and inspection recognized by the customs can be used as the basis for classification.

6. Articles temporarily allowed to enter or leave the country duty-free shall be brought into the country by myself.

7, bonded goods, temporary entry and exit goods, in principle, must provide an equal amount of tax deposit or guarantee, can be exempted from customs duties. (*)

8. In case of transferring or concealing taxable goods within the tax payment period, compulsory guarantee may be provided; If the guarantee cannot be provided, it may be approved: or financial institutions may be suspended from paying tax deposits, or tax items or other assets may be seized. If the tax has not been paid at the expiration of the tax payment period, it may be paid at a different price or withheld by force.

9. Goods tax shall be paid before release.

10, restricted items must submit a license to ensure release; The guarantee is applicable to: commodity classification, commodity valuation, failure to provide relevant documents in time, and urgent delivery.

1 1. Smuggling:

Buying smuggled goods directly or from smugglers;

(Buying prohibited goods directly or buying smuggled goods in a huge amount constitutes the crime of smuggling. )

Transport, buy or sell taxable goods or prohibited goods in territorial waters, borders and other places. (of regions)

(Directly transporting or selling prohibited articles or buying smuggled articles, if the amount is huge, constitutes the crime of smuggling. )

Evading supervision, transporting or carrying goods and articles that are prohibited from entering or leaving the country by post.

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Selling supervised goods, articles, inbound means of transport and compensation trade materials within China without paying taxes or submitting documents.

12. Individuals who fail to declare their surplus articles for their own use shall be ordered to pay back taxes and may also be fined (not according to smuggling).

Third, the criminal law:

1, smuggling:

Smuggling and tax evasion of 50,000 yuan < x ≤1.5 million yuan shall be punished with imprisonment of < 3 years and a fine of 1-5 times; (including 1, excluding 5)

15 < x ≤ 500,000, < 10 years imprisonment, 1-5 times fine; (More than 10 years in severe cases)

X > 500,000, > 10 years imprisonment, 1-5 times fine;

Smuggling weapons, ammunition, nuclear materials and counterfeit money

Smuggling prohibited cultural relics, rare animals and plants, gold, silver and other precious metals;

Smuggling * * audio-visual, books, etc. For the purpose of profit and communication;

Bringing gaseous or liquid garbage into the country, and the circumstances are serious; Bring in solid waste;

*, if the above units, at the same time, the directly responsible person in charge of criminal punishment.

armed smuggling

Violent resistance and threats of smuggling (combined punishment according to several crimes of obstructing the execution of official duties)

Providing funds, documents, storage and transportation conditions for smuggling criminals (according to the crime of smuggling)

Smuggling, selling or manufacturing drugs (opium 1Kg, heroin 50g) in a certain amount or carrying drugs and violently refusing to check. (Crime of smuggling, selling, transporting and manufacturing drugs)

2. Crime of disrupting financial order: evading supervision and illegally transferring foreign exchange. If the circumstances are serious, a fine shall be imposed, and the directly responsible person in charge and the responsible person shall be sentenced to fixed-term imprisonment of not more than five years.

3. Crime of endangering tax collection and management: falsely reporting exports and defrauding tax refund. If the tax amount is relatively large, it shall be sentenced to fixed-term imprisonment of < 5 years and fined 1-5 times; ……。

Falsely issuing tax vouchers such as value-added tax to defraud tax refund or tax deduction;

Forging or selling fake tickets to defraud tax refund or tax deduction;

Stealing or defrauding VAT refund or tax deduction;

4. Crime of disrupting the market: engaging in state-owned trade without authorization;

Operating without a license;

Buying and selling import and export licenses and certificates of origin;

5. Crime of disturbing public order: forging seals of enterprises and institutions.

Forging, buying, selling, stealing or destroying state official documents, certificates and seals

Four. Regulations on the Administration of Import and Export Goods: Version 02, implemented on June 65438+1 October1.

Goods prohibited from import and export: polymer and fission goods (and technologies); Weapons, ammunition and military supplies.

Goods restricted from import shall be subject to license management and tariff quota management.

License management: refers to all kinds of licenses and certificates.

Certificate of tariff quota: used for customs declaration; If the unused quotas are not returned before September 15 and are not used in that year, the tariff quotas for the next year will be deducted.

Goods restricted from export: quota management and license management are implemented.

Quota management: direct allocation and bidding allocation; After applying for a quota license, a quota license shall be renewed to the competent foreign trade department. If the unused quotas are not returned before June 3 1 and used in that year, the tariff quotas for the next year will be deducted.

License management: including all kinds of licenses and documents.

State-owned trade operation: part of the quantity can be operated by non-designated international trade enterprises; You can also perform specified operations within a certain time limit.

Verb (abbreviation of verb) tariff regulation: 2004 edition, implemented in June 65438+ 10/,adopted in June 65438+1 0, 2003.

For shipment and processing, the customs value shall be examined and approved by the overseas labor cost and re-shipment premium;

For outbound maintenance, the customs value shall be examined and approved according to the overseas material cost (repair cost+material cost);

If the processed imported materials are bonded and the finished products or imported materials are not exported within the prescribed time limit, tax will be paid and interest will be levied.

If the imported materials are processed and imported with tax, and the finished products or imported materials are exported within the prescribed time limit, the tax paid can be refunded.

Customs duties on imported goods and taxes levied on behalf of the import link are merged into import duties, which are collected by the customs.

Regulations on the inspection of intransitive verbs

1. Inspection scope: foreign trade enterprises; Processing enterprises; Enterprises engaged in bonded business; Enterprises that use or operate imported goods with tax reduction or exemption; Customs declaration enterprise;

2. Under special circumstances, the inspection notice may not be issued in advance with the consent of the immediate supervisor or the authorized subordinate supervisor.

3. The following acts shall be ordered to make corrections, and if they refuse to make corrections, they shall be fined1-30,000 yuan, and the persons directly in charge and responsible shall be fined1000-5,000 yuan:

Providing false information and concealing important facts

Delaying or refusing to submit information

Transfer, hide, tamper with or destroy data

Failing to prepare books and other materials as required.

Regulations on customs protection of intellectual property rights of intransitive verbs

1. Scope of protection: trademark exclusive right, copyright and copyright-related rights and patents.

1. Cancellation of filing: failure to provide relevant information or documents truthfully.

2. Decide whether to approve the filing within 30 days, the validity period is 10 year, apply for renewal 6 months before the expiration, and file the change of property rights within 30 days.

3. When applying for seizure of suspected infringing goods, the information of the property owner, property right information, infringer information, infringing goods information and infringing act information shall be clearly stated. Where property rights are filed, the customs record number shall be provided. If the information is incomplete or no guarantee is provided, the application for detention shall be rejected.