一,、 增列海關(guān)監(jiān)管方式代碼“1210”,全稱“保稅跨境貿(mào)易電子商務(wù)”,,簡稱“保稅電商”,。適用于境內(nèi)個(gè)人或電子商務(wù)企業(yè)在經(jīng)海關(guān)認(rèn)可的電子商務(wù)平臺實(shí)現(xiàn)跨境交易,并通過海關(guān)特殊監(jiān)管區(qū)域或保稅監(jiān)管場所進(jìn)出的電子商務(wù)零售進(jìn)出境商品(海關(guān)特殊監(jiān)管區(qū)域,、保稅監(jiān)管場所與境內(nèi)區(qū)外(場所外)之間通過電子商務(wù)平臺交易的零售進(jìn)出口商品不適用該監(jiān)管方式),。
“1210”監(jiān)管方式用于進(jìn)口時(shí)僅限經(jīng)批準(zhǔn)開展跨境貿(mào)易電子商務(wù)進(jìn)口試點(diǎn)的海關(guān)特殊監(jiān)管區(qū)域和保稅物流中心(B型)。
二,、以“1210”海關(guān)監(jiān)管方式開展跨境貿(mào)易電子商務(wù)零售進(jìn)出口業(yè)務(wù)的電子商務(wù)企業(yè),、海關(guān)特殊監(jiān)管區(qū)域或保稅監(jiān)管場所內(nèi)跨境貿(mào)易電子商務(wù)經(jīng)營企業(yè)、支付企業(yè)和物流企業(yè)應(yīng)當(dāng)按照規(guī)定向海關(guān)備案,,并通過電子商務(wù)平臺實(shí)時(shí)傳送交易,、支付、倉儲和物流等數(shù)據(jù),。
上述規(guī)定自2014年8月1日起實(shí)施,。
特此公告。
Declaration of GACC No. 57, 2014 on Adding Customs Supervision Code
--Translated by ChinaInOut.com
In order to promote the development of cross-border electronic business, make it easy for enterprises to declear by the customs, regulate the administration of the customs and conduct data collection, GACC determined to add customs supervision code. Related regulations are as follows:
1. Add customs supervision code “1210”, whose full name is “Bonded Cross-border Trade E-commerce ”, abbreviated as “Bonded E-commerce”. This supervision mode can be applied in the situation wher individual or e-business enterprises conduct cross-border transaction through e-commerce site approved by the customs or deal with imported or exported goods by retail sale within the area particularly supervised by customs or the bonded administration area (not situable when importing or exporting goods through e-commerce site within the area particularly supervised by customs or the bonded administration area).
The supervision mode “1210” is applied within the area particularly administrated by the customs and the bonded logistic center in the cross-border e-commerce piliot cities approved by the customs when engaging in import trsde.
The supervision mode “1210” is applied within the area particularly administrated by the customs and the bonded logistic center in the cross-border e-commerce piliot cities approved by the customs when engaging in import trsde.
2. E-commerce business enterprises who conduct cross-border e-commerce trade in accordance with “1210”customs supervision code, together with the e-business enterprises, payment companies and logistics companies within the area particularly supervised by customs or the bonded administration area shall be filed in the customs office in acrodance with relevant regulations. After that, the companies mentioned above shall deliver in real time the data about trade, payment, storage and logistics through the e-business site.
The above regulations shall come into effect on and after August 1, 2014.