· Document Number：No. 95 [2016] of the General Office of the Ministry of Finance

· Area of Law： Negotiable Instruments

· Level of Authority： Departmental Regulatory Documents

· Date issued：08-18-2016

· Effective Date：08-18-2016

· Issuing Authority： Ministry of Finance

· Status： Effective

Notice of the General Office of the Ministry of Finance on Starting the Use of the Special Customs Bills for Fees for the Delayed Declaration of Imported Goods
(No. 95 [2016] of the General Office of the Ministry of Finance)
The Department of Finance of the General Administration of Customs:
In accordance with the relevant provisions of the Letter of the Ministry of Finance and the National Development and Reform Commission on Issues concerning Regulating the Management of the Collection of Fees for the Delayed Declaration of Imported Goods (Letter No. 4 [2016] of the Ministry of Finance), for the purpose of strengthening the management of the collection and accounting of fees for the delayed declaration of imported goods, you are hereby notified of matters concerning the use and management of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods as follows:
I. On September 1, 2016, the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods will be put to use, but it shall only be used for the customs to charge the consignees of imported goods fees for the delayed declaration of imported goods. See Annex 1 for the sample.
II. You shall, in accordance with the relevant provisions, prior to May 31 of each year, submit to the Financial Bill Regulatory Center of the Ministry of Finance the plan on the use of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods for the next year so that the budget on printing the bills can be applied for and the bill printing work can be arranged.
III. You shall, based on the plan on the use of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods, prior to November 30 of each year, collect and summarize information about the use of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods by you and your subordinate customs, including the quantity of bills, ways of obtaining bills, mail addresses, contact persons and telephone numbers, among others, and send the information to the Financial Bill Regulatory Center of the Ministry of Finance in an official letter in a unified manner for effectively conducting the printing, issuance and registration of the bills.
IV. After the official use of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods, the former Special Customs Bill for Administrative Charges shall be repealed concurrently. You shall urge your subordinate customs to effectively review and register the Special Customs Bill for Administrative Charges. Used Special Customs Bills for Administrative Charges shall be registered, and the Form on the Application for the Write-off of the Financial Bills of Administrative Entities and Public Institutions under the Central Government (see Annex 2) shall be filled out; Unused Special Customs Bills for Administrative Charges shall be reviewed and registered, and the Form on the Application for the Destruction of the Financial Bills of Administrative Entities and Public Institutions under the Central Government (see Annex 3) shall be filled out (see Annex 3). The write-off or destruction of the said bills shall be completed prior to December 31, 2017.
V. You shall, by strictly abiding by the Measures for the Administration of Financial Bills (Order No. 70 of the Ministry of Finance), effectively strengthen the supervision and management of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods, establish and improve bill management systems, and enhance the training and guidance of relevant personnel, so as to comprehensively improve financial bill management.
VI. According to the Notice of the Ministry of Finance on the Launch of the Pilot Program of Electronic Financial Bills by Departments and Entities under the Central Government (No. 46 [2013] of the Ministry of Finance), you shall implement the electronic management of the Special Customs Bill for Fees for the Delayed Declaration of Imported Goods, improve the regulatory means, and raise the work efficiency.
Annex 1: Special Customs Bill for Fees for the Delayed Declaration of Imported Goods
Annex 2: Form on the Application for the Write-off of the Financial Bills of Administrative Entities and Public Institutions under the Central Government
Annex 3: Form on the Application for the Destruction of the Financial Bills of Administrative Entities and Public Institutions under the Central Government
General Office of the Ministry of Finance
August 18, 2016