中华人民共和国海关对专业报关企业的管理规定

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国务院部门规章
国务院部门规章: 海关总署

中华人民共和国海关对专业报关企业的管理规定

制定机关: 海关总署

效力级别: 国务院部门规章

时  效 性: 失效

发布文号:

公布日期: 1994.10.24

施行日期: 1994.12.01

题     注 : (一九九四年十月二十四日发布)(编者注:本规定已被2005年3月31日海关总署令第127号公布 自2005年6月1日起施行的《中华人民共和国海关对报关单位注册登记管理规定》废止)

第一章 总则

第一条

为了加强海关对专业报关企业的监督管理,规范专业报关服务市场,根据《中华人民共和国海关法》及有关法规,制定本规定。

第二条

本规定所称专业报关企业,系指依照本规定程序设立,主要从事接受进出口货物经营单位和运输工具负责人以及他们的代理人的委托,办理进出口货物和进出境运输工具的报关、纳税等事宜,具有境内法人地位的经济实体。

第三条

中华人民共和国海关是各类报关企业的报关资格审定和报关注册登记的主管机关。

海关鼓励、支持报关服务专业化、社会化。

第四条

专业报关企业在接受进出口货物收发货人及其代理人的委托,办理报关纳税等事宜时,应遵守海关有关法律、法规,并对所报货物的品名、规格、价格、数量、原产国别、贸易方式、消费国别、贸易国别及其他申报项目的真实性、合法性负责,承担相应的法律和经济责任。

第二章 资格审定及注册登记

第五条

开办专业报关企业和办理报关注册登记应具备下列条件:

(一)海关认定的固定报关服务场所及符合海关报关作业所需要的设备;

(二)注册资金人民币150万元以上;

(三)交纳风险担保金人民币20万元;

(四)健全的组织和财务管理机构及与经营规模相适应的从业人员。

第六条

申请开办专业报关企业,需向所在地海关提交书面申请报告、申请单位上级主管部门批准文件、可行性研究报告、专业报关企业章程等文件。经海关初审认为符合条件的,应将上述文件及初审意见报海关总署审批。

第七条

海关总署在接到所报材料后30日内作出是否批准的决定。经海关总署批准后,申办企业方可向工商行政管理机关申领营业执照。

第八条

专业报关企业所在地海关根据专业报关企业提交的《专业报关企业注册登记申请书》及以下文件正本(或影印件),核发《专业报关企业注册登记证书》。

(一)海关总署的批准文件;

(二)工商行政管理机关制发的营业执照;

(三)财政部门或其他法律规定的部门出具的验资报告及开户银行帐号;

(四)法定代表人及其授权的主管报关业务的负责人和报关员的姓名、联系电话号码和身份证号码;

(五)专业报关企业印章、报关专用章、企业负责人或主管报关业务的负责人和报关员印章(或签字)备案文件;

(六)风险担保金交纳收据;

(七)海关认为需要的其他文件。

专业报关企业在获得《专业报关企业注册登记证书》后始得营业。

第三章 年审和变更登记

第九条

海关对专业报关企业实行年审制度。企业应在每年3月31日以前向所在地海关提交上一年度的“年审报告书”,办理年审。

“年审报告书”的主要内容包括:年报关业务量及业务情况分析,报关差错及其原因,遵守海关各项有关规定的情况及自我评估,经营管理等情况。

办理注册登记不满一年的,当年度可不参加年审。

年审结束后,海关应将结果报海关总署备案。

第十条

专业报关企业变更名称、法人代表、报关员、地址、企业性质或经营服务范围、注册资本及其他已在海关登记注册的内容,均应事先以书面形式报请所在地海关核准。

有关变更情况由海关报海关总署备案。

第十一条

专业报关企业解散、破产时应以书面形式向所在地海关报告,在办结清理手续后,由海关缴销注册登记证书,并退还风险担保金。

有关情况由海关报海关总署备案。

第十二条

专业报关企业因故暂停营业1个月以上,应于事前以书面形式报所在地海关备案;暂停营业超过1年的应按本规定第十一条办理缴销报关注册登记证书手续。

专业报关企业获准营业后逾6个月内未开展经营业务的,由海关缴销注册登记证书。

第四章 报关行为规则

第十三条

专业报关企业可在所在关区各口岸办理报关纳税等事宜。如需办理所在关区以外口岸报关事宜的,由所在地海关报上级海关核准后,报海关总署审批。

第十四条

专业报关企业在报关时,需向海关出示委托人的正式委托书。委托书应载明受托专业报关企业名称、地址、代理事项、双方责任、权限和期限,委托人的名称、地址、法人代表、企业性质及经营范围等内容,并应加盖委托单位公章。

专业报关企业应按海关要求协助海关与委托人联系,提供委托人与报关纳税等有关的文字记录资料。

第十五条

专业报关企业不得出借其名义,供他人受托办理进出口货物报关纳税等事宜;亦不得借用他人名义办理进出口货物报关纳税业务。

第十六条

专业报关企业应按海关规定设立专职报关员办理报关纳税等手续,并应对报关员的报关行为承担法律和经济责任。

第十七条

专业报关企业申报进出口的货物,自海关填发税款缴纳证的次日起7日内应代委托人缴纳税款,逾期由海关按规定征收滞纳金。超过3个月仍未缴纳税款的,由海关依照《中华人民共和国海关法》第三十七条的规定处理。

第十八条

专业报关企业应依法建立帐册和营业记录。真实、正确、完整地记录其受托办理报关纳税等事宜的所有活动。完整保留委托单位提供的各种单证、票据、函电,接受海关稽查。

第十九条

专业报关企业的收费项目及标准应经物价部门批准并对外公布。

第五章 法律责任

第二十条

专业报关企业在办理报关纳税等事宜中,有违反海关法行为的,由海关按照《中华人民共和国海关法》和《中华人民共和国海关法行政处罚实施细则》的规定处理。

专业报关企业不履行纳税义务和海关处罚决定的,海关除依法追缴和强制执行外,也可以直接从风险担保金中扣缴。

第二十一条

专业报关企业如有下列情事之一,所在地海关可以暂停其6个月以内报关权:

(一)违反《海关法》和其他有关法规,但不构成走私行为的;

(二)对报关员管理不严,多人次被取消报关员资格的;

(三)拖欠税款和不能履行纳税义务的;

(四)经海关年审不合格或未经海关同意不参加年审的;

(五)违反本规定第十条、第十二条、第十五条、第十八条的;

(六)因其他原因需暂停报关权的。

第二十二条

专业报关企业如有下列情事之一,由海关报海关总署核准后,予以撤消报关权:

(一)原有情况发生变化,已不具备本规定第五条所列条件的;

(二)违反海关法或有本规定第二十一条情事之一,情节严重的;

(三)因其他原因需取消报关权的。

被工商行政管理机关吊销营业执照的,由所在地海关径行取消其报关权,并报海关总署备案。

因被海关暂停或取消报关权所发生的与委托人之间的经济纠纷,由专业报关企业自行负责。

第六章 附则

第二十三条

专业报关企业依本规定申请审批注册登记等,应按规定交纳手续费和证书工本费。

第二十四条

本规定由海关总署负责解释。

第二十五条

本规定自一九九四年十二月一日起实施。

附件:1、《专业报关企业报关注册登记申请书》

2、《专业报关企业注册登记证书》

3、《专业报关企业报关备案申请书》

4、《专业报关企业报关备案证书》

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┃  中华人民共和国______________海关:                                  ┃
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┃      本企业专业报关资格已经海关总署审定合格,现根据《中华人民共和国  ┃
┃  海关对专业报关企业的管理规定》,向贵关申请注册登记,有关情况说明如  ┃
┃  下:                                                                ┃
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┃  企业名称:____________________________  ┃
┃  注册地址:____________邮政编码:___________  ┃
┃  营业地址:____________邮政编码:___________  ┃
┃  海关总署批准文号及日期:_____________________  ┃
┃  营业执照注册号:_______核发机关:_____________  ┃
┃  法定代表人:_________联系电话:_____________  ┃
┃  注册资金:__________开户银行:_____________  ┃
┃                                账    号:_____________  ┃
┃  验资部门:____________________________  ┃
┃  风险担保金:____万元    收据号:_______________  ┃
┃  企业性质:____________________________  ┃
┃  经营范围:____________________________  ┃
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┃  报关业务负责人:_______  联系电话:____________  ┃
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┃  报关员姓名:(1)_____(2)_____(3)_____        ┃
┃  身份证号码:(1)_____(2)_____(3)_____        ┃
┃    联系电话:(1)_____(2)_____(3)_____        ┃
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┃      以上各项保证无讹,特请准予办理专业报关企业注册登记手续。我企业  ┃
┃  一定遵守海关法律、法规和有关制度,承担相应的法律和经济责任。        ┃
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┃                                      申请单位(签印):              ┃
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┃                      海  关  审  核  意  见                          ┃
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┃      编号:                                    关字第        号      ┃
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┃      经审核,你企业符合《中华人民共和国海关对专业报关企业的管理规定》┃
┃  中关于报关注册登记的条件。现准予注册登记。自    年    月    日起,  ┃
┃  你企业可按海关批准的范围开展报关业务。                              ┃
┃      本证书有效期三年,每年度需持本证书到主管海关参加年审,不参加年  ┃
┃  审或年审不合格者,本证书自动失效。                                  ┃
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┃  企业名称:___________________________    ┃
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┃  企业地址:___________________________    ┃
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┃  邮政编码:___________________________    ┃
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┃  营业执照注册号:________________________    ┃
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┃  法定代表人:___________联系电话:__________    ┃
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┃  注册资金:___________________________    ┃
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┃  开户银行:___________________________    ┃
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┃      账号:___________________________    ┃
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┃  企业性质:___________________________    ┃
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┃  经营范围:___________________________    ┃
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┃    你企业年审报告收悉,经审核,本注册登记证书有效期延长至            ┃
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┃                                        海关  (印)                  ┃
┃                                                                      ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    你企业年审报告收悉,经审核,本注册登记证书有效期延长至            ┃
┃      年    月    日                                                  ┃
┃                                                                      ┃
┃                                        海关  (印)                  ┃
┃                                                                      ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    你企业年审报告收悉,经审核,本注册登记证书有效期延长至            ┃
┃      年    月    日                                                  ┃
┃                                                                      ┃
┃                                        海关  (印)                  ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛

                      备    案    情    况
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃    年    月    日已办理在      海关报关备案手续。经办关员:          ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛

附件3:

 
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                    专  业  报  关  企  业                            ┃
┃                                                                      ┃
┃                  报  关  备  案  申  请  书                          ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                中华人民共和国            海关                        ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃                                                                      ┃
┃  中华人民共和国_________海关:                              ┃
┃                                                                      ┃
┃      本报关企业已经贵关核准办理了注册登记手续,报关注册登记编号为    ┃
┃                                                                      ┃
┃  ________。根据业务需要,拟代我省(市、自治区)有关单位办    ┃
┃                                                                      ┃
┃  理进出口报关业务,特向贵关申请办理到______海关的报关备案手    ┃
┃                                                                      ┃
┃  续,现将有关证件的复印件递交如下:                                  ┃
┃                                                                      ┃
┃      1._______________________              ┃
┃                                                                      ┃
┃      2._______________________              ┃
┃                                                                      ┃
┃      3._______________________              ┃
┃                                                                      ┃
┃      4._______________________              ┃
┃                                                                      ┃
┃      5._______________________              ┃
┃                                                                      ┃
┃      6._______________________              ┃
┃                                                                      ┃
┃      7._______________________              ┃
┃                                                                      ┃
┃      以上各项保证无讹,请贵关准予办理报关备案登记手续。              ┃
┃                                                                      ┃
┃            特此申请                                                  ┃
┃                                                                      ┃
┃                      申请单位(签印):                              ┃
┃                                                                      ┃
┃                            年    月    日                            ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃                      主  管  海  关  意  见                          ┃
┃                                                                      ┃
┃      _____已经我关核准办理专业报关企业报关注册登记手续,因业务  ┃
┃  需要到___口岸办理进出口手续,现申请到___海关备案登记。经审核  ┃
┃  ,该企业递交的有关单证齐全,建议准予办理报关备案手续,特报领导审核  ┃
┃  。                                                                  ┃
┃                                                                      ┃
┃                                          经办关员:                  ┃
┃                                                                      ┃
┃                                              年    月    日          ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┃
┃  主管领导:                                                          ┃
┃                                                                      ┃
┃                                            海关(印)                ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃                                                                      ┃
┃                      备  案  海  关  意  见                          ┃
┃                                                                      ┃
┃      ______因在我口岸有进出口业务,且___海关已同意转到我关  ┃
┃  办理备案登记手续,经审核有关单证齐全,拟同意。特报请领导审核。      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                        经办关员:                    ┃
┃                                                                      ┃
┃                                            年    月    日            ┃
┣━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┫
┃  主管领导:                                                          ┃
┃                                                                      ┃
┃                                            海关(印)                ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛

附件4:

 
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                    专  业  报  关  企  业                            ┃
┃                                                                      ┃
┃                    报  关  备  案  证  书                            ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                中华人民共和国            海关                        ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃                    报关备案号__________________    ┃
┃                                                                      ┃
┃                                                                      ┃
┃      __________,经审核,同意在我关备案,并准予在注册登    ┃
┃  记证书有效期内代______省(市、自治区)内有关单位办理报关纳    ┃
┃  税等手续。但在发证或年审期满后的三个月内,必须持凭主管海关签印的    ┃
┃  年审报告书(复印件)到我关参加年审,不参加年审或年审不合格者,本    ┃
┃  证书自动失效。                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃              中华人民共和国            海关(章)                    ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                                                      ┃
┃                                    年    月    日                    ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛
┏━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┓
┃                                                                      ┃
┃  注册海关:__________________________      ┃
┃                                                                      ┃
┃  注册编号:__________________________      ┃
┃                                                                      ┃
┃  企业名称:__________________________      ┃
┃                                                                      ┃
┃  企业性质:__________________________      ┃
┃                                                                      ┃
┃  报关业务负责人:_______________________      ┃
┃                                                                      ┃
┃  通讯地址:__________________________      ┃
┃                                                                      ┃
┃  邮政编码:__________________________      ┃
┃                                                                      ┃
┃  联系电话:__________________________      ┃
┃                                                                      ┃
┃  开户银行:__________________________      ┃
┃                                                                      ┃
┃  账    号:__________________________      ┃
┃                                                                      ┃
┗━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━┛

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