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HANDLING ON-SPOT EXPORT DECLARATIONS WITHOUT CORRESPONDING ON-SPOT IMPORT DECLARATIONS

The General Department of Customs promulgates the Official Dispatch No. 2011/TCHQ-GSQL on handling on-spot export declarations without the corresponding on-spot import declarations on June 01, 2022.

Specifically, regarding on-spot export declarations without a corresponding on-spot import declaration registered before April 25, 2021, in case the importer has not yet carried out the customs procedures for importing on the spot, but the Customs Branch has determined that the transaction between the parties is real, the goods have been delivered and received completely and the goods have not been brought into the production and/or consumption, the Customs Branch in charge of the on-spot import shall guide importer to carry out import procedures and consider the administrative sanctioning for violations in accordance with relevant law regulations.

In case the importer has not yet carried out the customs procedures for importing on the spot, but the Customs Branch has determined the responsibility of the on-spot exporters and importers, the transaction between the parties is real, the goods have been delivered and received completely and the goods have been brought into the production and/or consumption, the Customs Branch where the on-spot import procedures are carried out shall assume the prime responsibility for, and coordinate with the Customs Branch where the on-spot export procedures are carried out in, handling taxation and sanction of administrative violations and shall not carry out procedures for registration of customs declarations.

Regarding on-spot export declarations without a corresponding on-spot import declaration registered after April 25, 2021, Customs Departments of provinces and cities shall strictly follow up to promptly classify and handle on-spot export declarations that do not yet have on-spot import declarations or on-spot export declarations that already have the on-spot import declaration but the exporter has not notified the information on the on-spot import declaration.

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