Announcement on the Decision to Expand the Pilot Program for Advanced Certified Enterprises to Apply for Exemption from Tax Guarantee
Announcement of Beijing Customs District, People's Republic of China [2021] No.2
In order to implement relevant provisions, Beijing Customs District has decided to further expand the pilot program for advanced certified enterprises to apply for exemption from tax guarantee. The relevant matters are hereby announced as follows:
1. A total of 100 AEO advanced certified enterprises (see the annex for the list), including Beijing Benz Automotive Co., Ltd., may file an application with the customs in the place where they are registered for joining the pilot program for exemption from tax guarantee. After being examined and approved, enterprises, as the consignee or consignor of exported and imported goods stipulated in customs declaration form, can handle specific customs affairs by presenting a letter of guarantee (see the Annex for the reference format).
2. The pilot program for exemption from tax guarantee is applicable to: goods temporarily imported or exported; goods imported for repair; goods being inspected by the customs for duty deduction or exemption; imported goods for leasing; and the tax guarantee of the differential between tax payable and tax collected of imported goods subject to formula pricing.
3. For an enterprise under the pilot program, in the case that its credit rating is downgraded, its status as an advanced certified enterprise is suspended, its guarantee business is not handled within the time limit, or it is suspected of smuggling, tax arrears or other violations, it shall be disqualified by the customs for exemption from tax guarantee under the pilot program.
4. Beijing Customs District will evaluate the effectiveness of the pilot program every 6 months. Enterprises under the pilot program shall cooperate with the customs in the place where they are registered to ensure a smooth work progress.
This announcement shall come into effect from the date of issuance.
The above is hereby announced.
Beijing Customs District
February 10, 2021
Annex 1
List of Advanced Certified Enterprises under Pilot Program of Exemption from Tax Guarantee of Beijing Customs District
(February, 2021)
No. | HS Code | Name of Enterprise | Customs of Registration |
1 | 1113230149 | Beijing Benz Automotive Co., Ltd. | Yizhuang Customs |
2 | 1111640012 | SSMC (Beijing) Manufacturing Co., Ltd. | Tianzhu Customs |
3 | 1113240003 | SMC (China) Co., Ltd. | Yizhuang Customs |
4 | 1113240171 | Enics Electronics (Beijing) Co., Ltd. | Yizhuang Customs |
5 | 1113240355 | Bayer Healthcare Company Co., Ltd. | Yizhuang Customs |
6 | 1105941016 | BMW China Automotive Trading Co., Ltd. | Beijing Chaoyang Customs |
7 | 1105931251 | ABB Beijing Drive System Co., Ltd. | Beijing Chaoyang Customs |
8 | 1113210076 | Beijing NAURA Microelectronics Equipment Co., Ltd. | Yizhuang Customs |
9 | 1114930278 | BorgWarner TorqTransfer Systems Beijing Co., Ltd. | Tongzhou Customs |
10 | 1113230073 | Beijing Delphi Wanyuan Engine Management Systems Co. Ltd. | Yizhuang Customs |
11 | 1108330170 | Beijing Fanuc Mechatronics Co., Ltd. | Zhongguancun Customs |
12 | 1105930284 | Aircraft Maintenance & Engineering Corporation | Shunyi Customs |
13 | 1112910071 | Beijing Foton International Trade Co., Ltd. | Haidian Customs |
14 | 111036000B | Beijing Comens New Material Co., Ltd. | Fengtai Customs |
15 | 1108910135 | Beijing HollySys Co., Ltd. | Zhongguancun Customs |
16 | 1114910083 | Beijing Huateng Rubber Plastic & Latex Products Co., Ltd. | Tongzhou Customs |
17 | 11132604ZX | Chipone Technology (Beijing) Co., Ltd. | Yizhuang Customs |
18 | 1111930549 | Beijing Jiayu Door, Window and Curtain Wall Joint-Stock Co., Ltd. | Shunyi Customs |
19 | 1113260079 | Beijing BOE Tea Valley Electronic Co., Ltd. | Yizhuang Customs |
20 | 1113230109 | Beijing BOE Optoelectronics Technology Co., Ltd. | Yizhuang Customs |
21 | 1113210067 | Beijing BOE Vision Electronic Technology Co., Ltd. | Yizhuang Customs |
22 | 1113210065 | Beijing BOE Display Technology Co., Ltd. | Yizhuang Customs |
23 | 1106330035 | Beijing Kyuan Xinhai Pharmaceutical Co., Ltd. | Fengtai Customs |
24 | 1102930048 | Panasonic Potevio Mobile Communications Beijing Co., Ltd. | Shunyi Customs |
25 | 1102930399 | Beijing SE Potevio Mobile Communication Co., Ltd. | Shunyi Customs |
26 | 1113230169 | Beijing Tide Pharmaceutical Co., Ltd. | Yizhuang Customs |
27 | 1113240051 | Beijing GE Hualun Medical Systems Co., Ltd. | Yizhuang Customs |
28 | 11139611AV | Beijing Wingain Machinery & Electronics Co., Ltd. | Yizhuang Customs |
29 | 1108341030 | Beijing Siemens Cerberus Electronics Co., Ltd. | Zhongguancun Customs |
30 | 1111940142 | Beijing Hyundai Mobis Automotive Parts Co., Ltd. | Shunyi Customs |
31 | 1111930468 | Beijing Hyundai Auto Co., Ltd. | Shunyi Customs |
32 | 1116940058 | Beijing Sungwoo Che Hitech Co., Ltd. | Pinggu Customs |
33 | 1108330944 | Gigadevice Semiconductor (Beijing) Inc. | Zhongguancun Customs |
34 | 1113960322 | Jones Tech PLC (JONES) | Yizhuang Customs |
35 | 1110960253 | Beijing Zhongyong Auto Parts Co., Ltd. | Fengtai Customs |
36 | 1112910027 | Beiqi Foton Motor Co., Ltd. | Haidian Customs |
37 | 1108919158 | Beijing New Building Material (Group) Co., Ltd. (BNBM Group) | Zhongguancun Customs |
38 | 1114940344 | BorgWarner Automotive Components (Beijing) Co., Ltd. | Tongzhou Customs |
39 | 1113240236 | Bosch Rexroth (Beijing) Hydraulic Co., Ltd. | Yizhuang Customs |
40 | 1105941678 | Daimler Northeast Asia Parts Trade and Services Co., Ltd. | Beijing Chaoyang Customs |
41 | 1113230236 | TPV Display Technology (China) Co., Ltd. | Yizhuang Customs |
42 | 1105919117 | Air China Import and Export Co., Ltd. | Beijing Chaoyang Customs |
43 | 1111610005 | Sinopharm Airport (Beijing) International Trade Co., Ltd. | Tianzhu Customs |
44 | 1111930513 | Hanon Systems (Beijing) Co., Ltd. | Shunyi Customs |
45 | 1113230200 | Hangwei GE Medical Systems Co., Ltd. | Yizhuang Customs |
46 | 1111660114 | Red Phoenix (Beijing) International Art Exhibition Service Co., Ltd. | Tianzhu Customs |
47 | 11059409DU | Canon (China) Co., Ltd. | Beijing Chaoyang Customs |
48 | 1111960179 | Jangho Group Co., Ltd. | Shunyi Customs |
49 | 1113240239 | Corning Display Technologies (China) Co., Ltd. | Yizhuang Customs |
50 | 1111660014 | Kyuan Xinhai (Beijing) Medical Products Trade Co., Ltd. | Tianzhu Customs |
51 | 1111940074 | Rosenberger Asia Pacific Electronic Co., Ltd. | Shunyi Customs |
52 | 1115940019 | Mars Food (China) Co., Ltd. | Shunyi Customs |
53 | 1111930547 | Nidec Compressor (Beijing) Co., Ltd. | Shunyi Customs |
54 | 1113340002 | Newlong Packaging Machinery (Beijing) Co., Ltd. | Yizhuang Customs |
55 | 1105910279 | RGL Group Co., Ltd. | Beijing Chaoyang Customs |
56 | 1108941142 | Renesas Semiconductor (Beijing) Co., Ltd. | Zhongguancun Customs |
57 | 1108310286 | CERNET Co., Ltd. | Zhongguancun Customs |
58 | 1105941006 | Samsung (China) Investment Co., Ltd. | Beijing Chaoyang Customs |
59 | 1108340289 | Digital (China) Group Co., Ltd. | Zhongguancun Customs |
60 | 1113240081 | Panasonic Manufacturing (Beijing) Co., Ltd. | Yizhuang Customs |
61 | 1105940705 | Panasonic Corporation of China | Beijing Chaoyang Customs |
62 | 1105940406 | Sony (China) Co., Ltd. | Beijing Chaoyang Customs |
63 | 1113930382 | Knorr-Bremse CARS LD Vehicle Brake Disc Manufacturing (Beijing) Co., Ltd. | Yizhuang Customs |
64 | 1113240203 | Varian Medical Systems (China) Co., Ltd. | Yizhuang Customs |
65 | 1118940040 | Mando (Beijing) Automotive Chassis System Co., Ltd. | Pinggu Customs |
66 | 1111940105 | Wilo (China) Water Pump System Co., Ltd. | Shunyi Customs |
67 | 1113240064 | RF Micro Devices (Beijing) Co., Ltd. | Yizhuang Customs |
68 | 1105940311 | Siemens (China) Co., Ltd. | Beijing Chaoyang Customs |
69 | 1108940996 | Xiaomi Communications Co., Ltd. | Zhongguancun Customs |
70 | 1108919289 | CGNPC Uranium Resources Co., Ltd. | Zhongguancun Customs |
71 | 1107919018 | China NORINCO Vehicle Co., Ltd. | Haidian Customs |
72 | 1102919020 | China Shipbuilding & Offshore International Co., Ltd. | Beijing Xicheng Customs |
73 | 1102919315 | PowerChina Resources Ltd. | Zhongguancun Customs |
74 | 1108919082 | China Electronics Import and Export International Electronics Services Co., Ltd. | Zhongguancun Customs |
75 | 1108919118 | China Electronic Appliance Corporation | Zhongguancun Customs |
76 | 1101919021 | China TEXMATECH Co., Ltd. (CTMTC) | Beijing Chaoyang Customs |
77 | 1101919251 | China Harbour Engineering Co., Ltd. | Beijing Dongcheng Customs |
78 | 1105919023 | China International United Petroleum & Chemicals Co., Ltd. | Beijing Chaoyang Customs |
79 | 1108919052 | China International Book Trading Corporation | Zhongguancun Customs |
80 | 1102919044 | China Sinopharm International Corporation | Beijing Xicheng Customs |
81 | 1108919071 | China National Technical Import and Export Corporation | Zhongguancun Customs |
82 | 1108919299 | China State Construction Engineering Corporation Ltd. | Zhongguancun Customs |
83 | 1108919225 | China Automobile Trading Co., Ltd. | Zhongguancun Customs |
84 | 1101919250 | China Road & Bridge Corporation | Beijing Dongcheng Customs |
85 | 111391009E | China Southern Airlines Group Import and Export Trading Co., Ltd. (Beijing Branch) | Yizhuang Customs |
86 | 1102919153 | China Energy Engineering Group Co., Ltd. | Beijing Xicheng Customs |
87 | 1102919059 | China Petroleum Engineering & Construction Corp. | Beijing Xicheng Customs |
88 | 1102919123 | China Petroleum Materials Co., Ltd. | Beijing Xicheng Customs |
89 | 11089697DW | SINOHYDRO Corporation Limited | Zhongguancun Customs |
90 | 1108919226 | China National Pharmaceutical Foreign Trade Corporation | Zhongguancun Customs |
91 | 1108919068 | China National Instruments Import and Export Group Corporation | Zhongguancun Customs |
92 | 1102919056 | China Nuclear Energy Industry Corporation | Beijing Xicheng Customs |
93 | 1108919017 | China National Heavy Machinery Corporation | Zhongguancun Customs |
94 | 1106919249 | CNOOC & SINOPEC United International Trading Co., Ltd. | Fengtai Customs |
95 | 1113219005 | China National Aero-Technology Import & Export Corporation | Yizhuang Customs |
96 | 1108919426 | CNBM International Corporation | Zhongguancun Customs |
97 | 1113230225 | Semiconductor Manufacturing North China (Beijing) Corporation | Yizhuang Customs |
98 | 1113240108 | Semiconductor Manufacturing International (Beijing) Corporation | Yizhuang Customs |
99 | 1105919192 | CITIC Metal Co., Ltd. | Beijing Chaoyang Customs |
100 | 1113240331 | Sumika Huabei Electronic Materials (Beijing) Co., Ltd. | Yizhuang Customs |
Annex 2
Letter of Guarantee for Pilot Program of Exemption from Tax Guarantee for Advanced Certified Enterprises of Beijing Customs District
Serial Number: _________
Name of Enterprise:
10-Digit HS Code:
Legal Representative:
Or Authorized Agent:
Address:
Contact Number:
_____Customs:
In accordance with Beijing Customs District’s relevant regulations on the pilot program of exemption from tax guarantee for advanced certified enterprises, our company hereby presents you with the following guarantee:
Ⅰ. Our company, with you as the sole beneficiary, hereby issues an irrevocable letter of guarantee with the total amount guaranteed of not more than CNY_______ (uppercase) or CNY_______ (lowercase) to assume our responsibilities of guarantee over the customs duty and overdue fines of taxable goods of _______ that we should pay for when our company handles the customs affairs of ______.
Ⅱ. This letter of guarantee shall come into effect from _____ (month) ____ (day) ____ (year), and be valid until _____ (month) ____ (day) ____ (year). This letter of guarantee shall remain valid within 180 days after the expiration of the validity period for the legal obligations that occurred before the expiration of the aforesaid validity period.
Ⅲ. During the validity period of this letter of guarantee, our company undertakes that we will perform our legal obligations in strict accordance with the customs-related laws, regulations and management rules, go through customs clearance procedures in a timely manner, and pay taxes and overdue fines within the time limit.
Ⅳ. This letter of guarantee shall not be transferred or revoked, nor shall it be discounted or mortgaged. Our company does not assume any responsibilities of guarantee for any organization or individual other than you.
(Business Contact Person: _______ Contact Number: _____)
Guarantor (Official Seal)
Legal Representative or Authorized Agent (Signature or Stamp)
Month Day Year