"Export Supervision Warehouse
Bonded Supervision Places
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? What is an export supervision warehouse?
Export Supervision Warehouse is a warehouse approved by the Customs and set up to store, bonded logistics distribution and provide circulating value-added services for the goods that have completed the customs export procedures.
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Mainly divided into:
Export distribution warehouse
Warehouses storing export goods for the purpose of actual departure from the country
Domestic Transit Warehouse
Warehouses storing export goods for domestic carry-over purposes
Warehouses for Domestic Carry-over
There are 15 export supervisory warehouses in Shenzhen Customs Area, of which 13 have the qualification of "warehouse tax rebate".
The following is a list of 15 export supervisory warehouses in Shenzhen Customs District.
Export Supervision Warehouse: Precautions
Enterprises in the establishment, change, extension, cancellation of export supervision warehouse, what need to pay attention to?
01 Establishment?
Conditions for the establishment of the warehouse:
Has been registered in the administration for industry and commerce, with enterprise legal personality;
Have the right to import and export business and warehousing business;
Have a special place for storing goods.
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The area of the export distribution warehouse
Shall not be less than 2000 square metres;
The area of the domestic junction-type warehouse
shall not be less than 1,000 square metres.
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Materials required for the establishment of the warehouse:
Application for Export Supervision Warehouse.
Geographic location of the warehouse schematic diagram and floor plan.
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Directly under the Customs approval documents are valid for 1 year;
No valid reason for late application for acceptance or acceptance of the warehouse failed, the approval document automatically expires.
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After acceptance, registered by the Customs and issued "export supervision warehouse registration certificate", the certificate is valid for 3 years.
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Trivia
The seventh position of the export supervision warehouse code indicates the type of warehouse; among them, "J" is the export supervision warehouse for the domestic settlement type, and "P" is the export distribution type export supervision warehouse.
The seventh digit of export supervision warehouse code indicates the type of warehouse.
P" is the export distribution type export supervision warehouse.
02 Change?
The name, address, storage area and other matters of the export supervision warehouse can be changed.
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Materials to be submitted for the change of warehouse:
Export Supervision Warehouse change application.
Warehouse location diagram and a copy of the plan (only change the warehouse address and storage area to provide).
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Customs audit focus:
Application for changes in the materials are complete and effective;
After the change of address, area is still up to the required conditions.
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If necessary, Customs will go down to the warehouse to verify the changes.
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Export Supervision Warehouse operating enterprises need to change the enterprise name, organisational form, legal representative and other matters, should be changed before the Customs directly under the Customs to submit a written report, explaining the change of matters, reasons and time of change. After the change, the Customs in accordance with the provisions of the re-examination.
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03 Extension?
Extension application date:
Certificate of Registration of Export Supervision Warehouse
30 working days before the expiry date.
What are the documents required for the extension application?
Documents required for extension application:
Export Supervision Warehouse extension application.
Certificate of Registration of Export Supervision Warehouse
(can be submitted after the Customs approval of the extension).
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The time limit for Customs to make a decision:
Export Supervision Warehouse Registration Licence
Before the expiry of the validity period.
Tips.
When the Customs accepts the application for extension of the enterprise and does not make a decision after the expiry date, it is considered that the extension is granted.
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04 Cancellation?
Circumstances of cancellation:
Late application for renewal review without valid reasons or failure of the renewal review;
Warehouse operating enterprises apply in writing to change the type of export supervision warehouse;
Warehouse operators apply in writing to terminate the export supervision warehouse warehousing business;
Warehouse operators, the loss of "Customs of the People's Republic of China on the export supervision of warehouses and the management of goods stored in the" Article IX of the conditions;
Laws and regulations shall be cancelled administrative licensing of other circumstances.
Before the cancellation should be completed before the stock of goods in tax, warehouse, out of the warehouse out of the country or destruction procedures.
After the cancellation of the competent Customs to withdraw the "Certificate of Registration of Export Supervision Warehouse", and notify the enterprise management department to cancel the registration of export supervision warehouse information.
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The export supervisory warehouse: the key points of supervision.
Export Supervision Warehouse: Key Points of Supervision
01 Supervision of warehouses
Export supervision warehouses shall not be sublet or lent to others for operation, and shall not have sub-depots.
Verification of the warehouse includes inventory, random inspection, inspection.
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Verification of the circumstances include:
Export Supervision Warehouse is suspected of smuggling violations;
Application for simple processing business;
Export supervision warehouse inventory of goods applying for an extension;
Export Supervision Warehouse reports damage, deterioration, loss of stored goods;
The monthly report of the enterprise and the customs book data does not match;
The enterprise applies for the destruction of goods;
There are abnormalities in the quantity and amount of imported and exported goods in the export supervisory warehouse;
Warehouse operators apply for cancellation of the export supervision warehouse;
There are other circumstances of customs supervision risk.
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The competent Customs and Excise Department will conduct no less than one annual inventory of warehouse operators under its jurisdiction.
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02 Supervision of goods?
Goods that can be deposited into the export supervision warehouse:
General trade export goods;
Processing trade export goods;
Export goods transferred from other special customs supervision areas and places;
Export distribution warehouses can store goods imported for the purpose of assembling export goods, as well as packaging materials imported for the purpose of changing the packaging of goods in export supervision warehouses;
Other goods for which customs export formalities have been completed.
Goods that cannot be deposited in the export supervisory warehouse:
Goods prohibited from entering or leaving the country by the state;
Unauthorised state-restricted inbound and outbound goods;
Customs regulations shall not be stored in other goods.
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Warehoused goods may be subject to value-added services for circulation and may not be subject to substantive processing. Without the approval of the Customs, they shall not be sold, transferred, mortgaged, pledged, retained, transferred for other purposes or otherwise disposed of.
Export Supervision Warehouse goods stored in the storage period of six months;
Agreed by the competent Customs can be extended, but the extension shall not exceed six months.
Goods stored in the export supervision warehouse, for export customs clearance procedures, and in accordance with state regulations to submit licensing documents or pay export tariffs.
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Warm Tips
The relevant customs and tax authorities in the pilot area should strictly follow the conditions for entering the warehouse for tax rebate as stipulated in the "Measures of the People's Republic of China for the Administration of Customs on Export Supervision Warehouses and the Goods Stored Therein", and review them regularly, and the export supervision warehouses that fail to meet the conditions shall not implement the policy of tax rebate for entering the warehouse.
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Enterprises are requested to apply for the review of the qualification for warehouse entry tax rebate in time, and warehouses that fail to pass the review will no longer be subject to the warehouse entry tax rebate policy."
