Announcement of Beijing Customs District on the Establishment of an Error Tolerance Mechanism for “Two

Announcement of Beijing Customs District, the People’s Republic of China <2019> No. 20

In accordance with the Administrative Provisions of the People’s Republic of China on the Registration of Customs Declaration Entities (Decree No. 221 of the General Administration of Customs) and the Announcement of the General Administration of Customs on Matters Concerning Customs Declaration Errors (Announcement of the General Administration of Customs <2014> No. 80), the customs shall put on record the errors made by customs declaration entities in the process of handling customs affairs.

Customs declaration entities may inquiry their customs declaration errors through the Customs-Enterprise Cooperation Platform in the Enterprise Import and Export Credit Management System of the Customs (website: http://jcf.chinaport.gov.cn/jcf).

During the pilot reform of “two-step declaration”, errors in the declaration form of “two-step declaration” shall not be recorded if the errors are found within 14 days from the date of declaration of entry of the means of transport, and the data in the declaration form needs to be corrected, and there is no violation of customs supervision regulations or other laws and regulations affecting the management of customs supervision documents, tax collection and state foreign exchange administration. As for the circumstance of no recording of customs declaration errors, customs declaration entities may directly file an application in the form of electronic data with the customs for review within 15 days from the date when the errors are recorded, and don’t need to submit paper materials on site. After receiving the application for review, the customs shall review the errors and correct the records meeting the conditions. The time for review shall be reduced from 15 days to 3 days and the records which are corrected shall not be deemed as basis for the customs to evaluate the credit of enterprises.

The Announcement shall come into force as of the date of promulgation.

Beijing Customs District

December 17, 2019