Announcement of General Administration of Customs [2018] No. 74 (Announcement on Promoting the New-Generation Electronic Payment System for Customs Tariffs and Fees)

To further improve the customs tariffs and fees payment facilitation for shipper and consignee of imported and exported goods, and increase the transfer efficiency of tax payment into treasury, General Administration of Customs decides to promote a new-generation electronic payment system for Customs tariffs and fees. Relevant matters are hereby announced as follows:

I. The new-generation electronic payment system realizes the electronic transfer and electronic tax payment into treasury of Customs tariffs and fees among Customs, Treasury, commercial banks through financial departments, customs bureaus, the treasury and banks.

Enterprises may log into the International Trade Single Window and "Internet + Customs" Integrated Online Service Platform, to pay Customs tariffs and fees through the new-generation electronic payment system.

The system now is available for the following tariffs and fees: import and export tariffs, anti-dumping duties, anti-subsidy duties, import tax collected by Customs, waste electrical and electronic products processing funds, tax deferred interest, overdue fine, etc.

II. Commercial banks and import and export enterprises should employ the new-generation electronic payment system on a voluntary basis to pay customs tariffs and fees, and abide by New Generation Electronic Payment System for Customs Tariffs and Fees (see the appendix).

III. A commercial bank may employ the new-generation electronic payment system provided that passing the technical joint tests and business function tests of General Administration of Customs and meeting the following requirements:

(I) The bank has been established with the approval of China Banking and Insurance Regulatory Commission, and obtained the Chinese legal person status;

(II) the bank strictly follows the rules and regulations of the Treasury Rules of the People's Republic of China, the Implementation Rules for the Treasury Rules of the People's Republic of China, and the Administrative Measures for Agency of the State Treasury Business by Commercial Banks and Credit Cooperatives, and never commits in embezzling or locking up the customs tariffs and fees;

(III) The bank agrees to use e-signature technology and acknowledge the legal effect of e-signature data of tariffs and fees;

(IV) A tripartite cooperation agreement is entered with customs bureaus and enterprises for electronic payment;

(V) The bank adheres to relevant technical requirements of customs network connection, data transmission, information security and so on, as well as the management specifications on safe operation and maintenance of the related systems;

(VI) The bank complies with other related rules and regulations of General Administration of Customs.

IV. An enterprise may employ the new-generation electronic payment system provided that meeting the following requirements:

(I) The network access users of China's electronic ports have obtained corporate legal person cards and operator cards, and are able to process businesses via network;

(II) A tripartite cooperation agreement is entered with customs bureaus and commercial banks for electronic payment;

(III) Comply with other related rules and regulations of General Administration of Customs.

V. A Commercial bank with new-generation electronic payment system is required to keep trade secrets for import and export enterprises.

VI. For commercial banks and import and export enterprises that violate relevant laws and regulations, the Customs bureaus have the right to terminate their electronic payment businesses.

The Announcement is hereby issued.

Appendix: New Generation Electronic Payment System for Customs Tariffs and Fees.docx

General Administration of Customs
June 27, 2018