For the purposes of implementing the requirements of the State Council's Work Plan on Optimizing Port Business Environment and Promoting Cross-Border Trade Facilitation (Document No. 37〔2018〕of the State Council) and further enhancing Guangzhou’s cross-border trade facilitation, specific measures have been formulated in accordance with actual conditions and are hereby announced as follows:

I. Further improving customs clearance efficiency

1. Promoting the application of the “advance declaration” mode. Import and export enterprises are encouraged, guided and supported to adopt the “advance declaration” mode. A fault-tolerant mechanism is further improved. The alteration of import and export dates and means of transportation due to shipment, stowage, etc. in “advance declaration” will not be recorded as errors of customs declaration.

2. Pushing ahead with the “two-step declaration” reform of the customs. The “two-step declaration” reform shall be actively promoted (Step 1: enterprises are allowed to take delivery of their goods after submitting an outlined declaration and as approved by the customs; Step 2: enterprises shall finish the complete declaration within the prescribed time). Enterprises are encouraged to adopt the “two-step declaration” mode to reduce time spent on preparations for declaration and customs clearance.

3. Enhancing efficiency of port logistics operation. According to the port conditions and the needs of enterprises, “shipside delivery” of imported goods shall be piloted and explorations shall be conducted to promote “direct loading upon arrival at port” for exported goods.

II. Further simplifying documentary procedures

4. Reducing supporting documents for customs declaration. In import declaration, enterprises no longer need to submit packing lists. And in export declaration, enterprises no longer need to submit contracts, invoices, and packing lists. Should the customs deem it necessary, the above-mentioned documents shall be submitted electronically for the customs to review and verify.

5. Simplifying procedures for the exemption of China Compulsory Certification (CCC) in imports. For imported auto parts with CCC exemption, the facilitation measure of “declaration first, verification later” shall be implemented by the customs. When enterprises conduct their declarations, they only need to submit a self-declaration and no paper certificate is required.

6. Adopting the electronic form of entrustment letter for customs declaration (entrustment agreement). If a consignee  or a consignor of import or export goods entrusts customs brokers to handle customs declaration formalities, it is required that the electronic form of an entrustment letter for customs declaration be signed via the website of China E-Port or “Single Window” for the establishment of an entrustment relationship.

III. Further optimizing workflow

7. Innovating the mode of customs duty collection and management. The mode of “release first, tax payment later” is adopted. Vigorous efforts are made to promote such new forms of tax collection and management as collecting taxes on a consolidated basis and self-declaring and self-payment. More in-depth endeavors are made to push ahead with the reform of plural taxation guarantee systems such as tariff guarantee insurance.

8. Promoting the adoption of third-party inspection results. Commodity inspection and supervision processes are optimized. With regard to imported auto parts pertinent to China Compulsory Certification (CCC), during inspections the customs adopt certification copies issued by certification entities recognized by certification and accreditation authorities. In principle, no sampling inspection needs to be carried out.

9. Promoting the pre-ruling system. Under the prerequisite of conforming to such pre-ruling application requirements as classification, price and country of origin, a consignee or a consignor of import or export goods shall normally file an application for pre-ruling with the customs office directly under the General Administration of Customs at its registration place three months before the import or export of the goods. Under exceptional circumstances, an applicant with proper reasons may apply for a pre-ruling for import or export activities which may take place within three months. Difficult issues involving classification, price and country of origin are to be resolved as much as possible before customs clearance.

10. Adopting new customs clearance mode of “customs clearance first, inspection later” for shipping. Efforts are made to strengthen safety and credibility management for shipping companies. Differentiated management is conducted among key enterprises and enterprises with high credibility. The new customs clearance mode of “customs clearance first, inspection later” is implemented for international sailing vessels represented by shipping agents with good credit ratings so that container ships are able to be unloaded directly upon arrival in ports without any customs control instructions.