CHINA: An Introduction to International Trade: Customs, Export Controls & Economic Sanctions (PRC Firms)

2023年中国海关立法动向及执法趋势概述

一、2023年，两部重要海关法律的立法工作值得关注，一是海关法的修订，二是关税法的制定。

1. In 2023, the legislation of two important customs laws is noteworthy. One is the amendment of new customs law, and the other is the enactment of the tariff law.

目前，海关总署已起草完成《海关法（修订草案征求意见稿）》，并向社会公开征求意见。根据该征求意见稿，海关法修订增加以信息共享、数据交换为基础的国际合作条款和情报信息收集条款，中国海关将通过与各国海关的执法互助获取进出口货物的风险信息，企业利用不对称信息获取不正当商业利益的空间和规避海关监管的可能性将被压缩、进出口合规风险增大；

At present, the General Administration of Customs has drafted the "Customs Law (Revised Draft for Public Comments)" and publicly solicited opinions. According to the draft, the Customs Law will be revised to include international cooperation provisions and intelligence information collection provisions based on information sharing and data exchange. China Customs will obtain risk information on imported and exported goods through mutual law enforcement assistance with customs of various countries. The possibility for enterprises to use asymmetric information to obtain improper commercial interests and the possibility of circumventing customs supervision will be reduced, and import and export compliance risks will increase.

新增出口管制控制措施条款，该条款与出口管制法和反外国制裁法衔接适用，中国海关在出口管制和反制裁领域将拥有更多工具，如赋予海关可以向有关主管部门建议列入不可靠实体清单的权力，进出口活动的不确定风险因素增加。

New provisions on export control measures have been added, which apply in tandem with the Export Control Law and the Anti-Foreign Sanctions Law. China's customs will have more tools in the field of export control and counter-sanctions, such as giving the customs the power to recommend to the relevant authorities for inclusion in the list of unreliable entities and increasing the uncertain risk factors of import and export activities.

对此，企业应高度重视进出口活动的合规管控，避免清关延滞、行政处罚和刑事处罚风险。

In this regard, enterprises should pay great attention to compliance control of import and export activities, to avoid the risk of customs clearance delay and administrative and criminal penalties.

《中华人民共和国关税法（草案）》已经过全国人大一读审议，根据立法程序，也正在公开征求意见。今后关税法正式颁布施行后，现行关税条例将被废止。相较关税条例，关税法增加关税征收实施货物放行与税额确定相分离的管理模式，赋予海关在货物放行后三年内确定税额的权力，且不再区分海关原因和企业原因；如果涉及走私或者违规行为，则确认时间不受限制，且海关有权采用核定方式确认税额。

The Draft Customs Tariff Law has been considered by the National People's Congress on first reading. The draft is also open for public comment in accordance with the legislative procedures. When the Customs Law is officially promulgated and implemented, the current customs regulations will be abolished. Compared with the tariff regulations, the Tariff Law implements a separate management mode of tariff collection, goods release, and tax determination, giving the customs the power to determine the tax amount within three years after the release of goods, and no longer distinguishes between customs reasons and enterprise reasons. If smuggling or irregularities are involved, the time of confirmation is not limited and Customs has the right to confirm the amount of duty in an approved manner.

海关审价权后置，对企业提高清关效率、降低清关成本有一定积极作用，但企业因计税价格、商品归类、原产地等问题导致税差的后续稽核查风险陡然增大。对此，企业应高度重视进口货物的真实成交价格，特殊关系对成交价格的影响及特许权使用费等价格调整因素，同时应注重商品归类、原产地的合规申报，避免后续的追税、滞纳和处罚风险。

The postposition of customs valuation rights has a positive effect on enterprises to improve customs clearance efficiency and reduce customs clearance costs. However, because of tax price assessment, commodity classification, origin and other issues, the risks of follow-up audits are surging . In this regard, enterprises should pay attention to the real price and special relationships on transaction price and factors such as royalty fee. At the same time, enterprises should also pay attention to commodity classification and application of origin to avoid subsequent tax recovery and punishment risks.

二、2023年，中国海关行政处罚立法密集出台，企业应从三个裁量基准和主动披露新规角度把握海关行政处罚尺度。

2. In 2023, the legislation of customs administrative punishment is intensively issued. Enterprises should grasp the scale of customs administrative punishment from the perspective of three discretionary benchmarks and disclosure of new regulations.

中国海关发布了行政处罚三个裁量基准的公告，涵盖监管、固体废物、检验检疫、知识产权海关行政处罚全领域，明确了裁量阶梯由轻到重依次为不予处罚、减轻处罚、从轻处罚、一般处罚、从重处罚，每个裁量阶梯均设定了明确的处罚幅度。

China Customs has issued an announcement on three discretionary benchmarks for administrative penalties, covering all areas of supervision, solid waste, inspection and quarantine, and intellectual property customs administrative penalties. It is clarified that the discretionary ladder from light to severe is no punishment, reduced punishment, light punishment, general punishment, and severe punishment. Each discretionary ladder has a clear penalty range.

同时，清单式列举了轻微违法免罚、初次违法免罚的适用条件以及简易程序定额罚和快速办理程序的幅度量罚，海关行政处罚更加规范透明。企业虽然对行政处罚结果更加可预期，但海关对自由裁量权的规制并不意味着处罚力度的减弱，从实践角度看似乎还有加强的趋势。

At the same time, the notice has listed the applicable conditions for the exemption of minor violations the fixed penalty for simple procedures, and the range of fast procedures. Customs' administrative penalties are more standardised and transparent. Although the results of administrative penalties are more predictable, the regulation of discretion by customs does not mean that the penalties are weakened. From a practical point of view, there seems to be a trend of strengthening.

主动披露新规是海关对企业容错机制的第三次调整，主动披露的适用范围扩大至除涉税违规行为以外的退税、加工贸易、统计、监管秩序和部分涉检事项；对涉税和涉退税的，主动披露的时限和次数也均有所放宽。主动披露制度虽然给予企业一定的守法容错、自查自纠空间，但是否披露、何时披露、披露是否会给企业带来衍生风险仍旧是企业需要谨慎考虑的问题。

The voluntary disclosure of the new regulations is the third adjustment of the customs fault-tolerant mechanism for enterprises. The scope of application of active disclosure is extended to tax rebates, processing trade, statistics, regulatory orders, and some matters related to inspection in addition to tax-related violations.For tax-related and tax-refund-related, the time limit and number of active disclosures have also been widened.

三、2023年，中国海关监管类立法呈现强化趋势，受国家政策导向明显。

3. In 2023, China's customs supervision legislation is guided by national policies, and it shows a strengthening trend.

新修订了进口货物固体废物属性鉴别程序，明确海关依据首次鉴别后的复检鉴别结论作为采信结论，增加了走私固体废物罪刑事诉讼活动中的固体废物属性鉴别要求。 2021年1月1日起中国禁止以任何方式进口固体废物，但该鉴别程序的修订为企业主张合法货物进口提供了有据可循的程序性机会，但我们仍旧建议中国企业在进口固废高风险商品前应做好固废属性的合规尽调，避免进口退运风险及后续衍生风险。

The newly revised procedure for the identification of solid waste properties of imported goods clarified that Customs relies on the conclusion of the re-examination and identification after the first identification as the conclusion of acceptance. It increased the requirements for the identification of solid waste properties in criminal proceedings for the crime of smuggling solid waste. Since January 1, 2021, China has banned the import of solid waste in any way. However, the revision of the identification procedure provided a well-founded procedural opportunity for enterprises to advocate the import of legitimate goods. We still recommend Chinese companies to conduct compliance due diligence on the properties of solid waste before importing high-risk solid waste products to avoid the risk of import return and other subsequent risks.

2023年8月24日，海关总署发布全面暂停进口日本水产品的公告，这应视为自2018年国家出入境检验检疫职能划归海关以来，中国海关发布的保护本国国民健康和食品安全的典型禁令之一，但水产品的加工产品却存在不确定的输华风险。对此，相关行业企业应提前做好贸易规划和关务筹划，注意防范进口不能风险和违规违法风险。

On August 24, 2023, the General Administration of Customs (GACC) issued a total moratorium on the importation of Japanese aquatic products. This should be regarded as one of the typical bans issued by China Customs to protect health and food safety since the entry-exit inspection and quarantine function was transferred to the Customs in 2018. However, there is an uncertain risk of products aquatic being exported to China. In this regard, enterprises should make trade and customs planning in advance, to prevent the risk of import failure and violations of the law.

通过2023年海关主要立法情况概述分析，中国海关试图在强化监管和优化服务之间寻求平衡，但事实上仍体现了强监管的执法特征，虚假贸易、价格瞒骗、进出口管制和反制仍是海关强化监管的重点领域。

Through an overview of the main legislation of China Customs in 2023, China Customs tried to seek a balance between strengthening supervision and optimising services. But in fact, it still reflects the law enforcement characteristics of strong supervision, false trade, price deception, import and export control and countermeasures are still the key areas for the customs to strengthen supervision.