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1、OfficialReplyoftheStateCouncilonApprovingTemporaryAdjustmentstotheImplementationoftheProvisionsofRelevantAdministrativeRegulationsinGuangdongProvinceDocumentNumber：LetterNo.1292022oftheStateCouncilAreaofLaw:GeneralProvisionsonLegislativeAffairs1.evelofAuthority：RegulatoryDocumentsoftheStateCouncilIs
2、suingAuthority：StateCouncilDateIssued：11-17-2022EffectiveDate11-17-2022Status：Effective国务院关于同意在广东省暂时调整实施有关行政法规规定的批复(国函(2022) 129 号)广东省人民政府，海关总署、司法部、港澳办：OfficialReplyoftheStateCouncilonApprovingTemporaryAdjustmentstotheImplementationoftheProvisionsofRelevantAdministrativeRegulationsinGuangdongProvinc
3、e(LetterNo.1292022oftheStateCouncil)ThePeoplesGovernmentofGuangdongProvince;andtheGeneralAdministrationofCustoms,theMinistryofJustice,andtheHongKongandMacaoAffairsOffice:你们关于对入出内地符合条件的香港、澳门机动车实行免 担保政策并在广东省暂时调整实施有关行政法规规定的请 示收悉。现批复如下：Yourrequestforinstructionsonapprovingtheimplementationoftheguarantee
4、-freepolicyforqualifiedmotorvehiclesfromHongKongandMacaoenteringandleavingtheMainlandandtemporarilyadjustingandimplementingtherelevantadministrativeregulationsinGuangdongProvincehasbeenreceived.Ourreplyisgivenasfollows:一、为支持粤港澳大湾区建设，同意自即日起在广东省暂时调整实施中华人民共和国海关事务担保条例、I. TosupporttheconstructionoftheGua
5、ngdong-HongKong-MacauGreaterBayArea,theStateCouncilherebyapprovesthetemporaryadjustmentstotheimplementationoftheapplicableprovisionsoftheRegulationofthePeoplesRepublicofChinaonGuaranteeforCustomsAffairsandtheRegulationsofthePeoplesRepublicofChinaonImportandExportDuties(thecatalogueisattachedbelow)in
6、GuangdongasofthedateofissuanceofthisNotice.ThepolicyofexemptionfromguaranteeshallapplytothequalifiedHongKongmotorvehiclesenteringandleavingtheMainlandaccordingtothepolicyonHongKongmotorvehiclesenteringandleavingtheMainlandviaZhuhaiHighwayPortofHongKong-Zhuhai-MacaoBridge(hereinafterreferredtoasHongK
7、ongvehiclesgoingnorth)andloMacaomotorvehiclesenteringandleavingtheMainlandaccordingtothepolicyonMacaomotorvehiclesenteringandleavingtheMainlandviaZhuhaiHighwayPortofHongKong-Zhuhai-MacaoBridge(hereinafterreferredtoasMacaovehiclesgoingnorth).II. ThepeoplesgovernmentofGuangdongprovince,theGeneralAdmin
8、istrationofCustoms,andotherrelevantdepartmentsshallmakeadjustmentsaccordingtotheprecedingarticle,andpromotetheimplementationofthepolicieson,HongKongvehiclesgoingnorthandktMacaovehiclesgoingnorthaccordingtotheirrespectiveresponsibilities.Theyshallmaketimelyadjustmentstotheregulationsandnormativedocum
9、entsformulatedbytheprovinceandthecorrespondingdepartments,andestablishanappropriatemanagementsystemsothattheadjustedregulationsmaybeimplementedwhentheconditionsarerighttodoso,providedthatrisksofexemptionfromguaranteeareeffectivelypreventedandcontrolled.中华人民共和国进出口关税条例的有关规定（目录附 后），对符合条件的按照香港机动车经港珠澳大桥珠
10、海公 路口岸入出内地（以下称“港车北上”）政策入出内地的 香港机动车和按照澳门机动车经港珠澳大桥珠海公路口岸 入出内地（以下称“澳车北上”）政策入出内地的澳门机 动车实行免担保政策。二、广东省人民政府、海关总署等有关部门要根据上 述调整，按职责分工推进落实“港车北上”、“澳车北 上”政策，及时对本省、本部门制定的规章和规范性文件 作相应调整，建立相适应的管理制度，在确保有效防控免 担保风险的前提下，成熟一个，实施一个。三、国务院将根据有关政策在广东省的实施情况，适III. TheStateCouncilwillupdatethecontentsofthisReplyatanappropriat
11、etimeaccordinglotheimplementationof时对本批复的内容进行调整。relevantpoliciesinGuangdongprovince.Annex:CatalogueofProvisionsofRelevantAdministrativeRegulationsSubjecttoTemporaryAdjustmentandImplemenlalioninGuangdongProvinceasDeterminedbytheStateCouncilTheStateCouncilNovember17,2022Annex附件：国务院决定在广东省暂时调整实施的有关行政法规规
12、定目录国务院2022年11月17日附件CatalogueofProvisionsofRelevantAdministrativeRegulationsSubjecttoTemporaryAdjustmentandImplementationinGuangdongProvinceasDeterminedbytheStateCouncil国务院决定在广东省暂时调整实施的有关行政法规规定目录ProvisionsofrelevantadministrativeregulationsAdjustmentandImplementationRegulationofthePeoplesRepublicofCh
13、inaonGuaranteeforCustomsAffairsparagraph1ofArticle5WhereapartyappliesforhandlinganyofthefollowingspecificcustomsTheimplementationoftheapplicableprovisionsofsubparagraph1(2)ofArticle5oftheappliable有关行政法规规定调整实施情况中华人民共和国海关事务暂时调整实施中华人担保条例民共和国海关事务担保条第五条第一款当事人申请例第五条第一款第二项和办理下列特定海关业务的，中华人民共和国进出口关按照海关规定提供担保
14、：税条例第四十二条的有关规定，对按照“港车北（二）货物、物品暂时进出上”、“澳车北上”政策入境的；出内地符合条件的香港、澳门机动车实行免担保政策。businesses,heshallprovideprovisionsoftheguaranteeasrequiredbytheRegulationofcustomshouse:thePeople,sRepublicofChinaon(2)temporarilytransportingGuaranteeforgoodsorarticlesintooroutCustomsAffairsoftheterritoryofChina;andArticle42
15、oftheRegulationsRegulationsofthePeople,softhePeople,sRepublicofChinaonImportRepublicofandExportDutiesChinaonImportArticle42AnyoftheandExportfollowinggoodsenteringorDutiesshallbeexitingChinatemporarily,iftemporarilytheobligatorydutypayeradjusted,andshallpaythecustomsofficethepolicyofasumofcautionmone
16、yexemptionfromequivalenttothevalueofguaranteeshallthedutiespayableorapplytoeligibleprovidesotherguaranty,itHongKongandmaybeallowednottopayMacaomotorthedutiesforthetimevehiclesenteringbeing,butshallre-shiptheandleavingthegoodsintooroutofChinaMainlandwithin6monthsasoftheaccordingtothe中华人民共和国进出口关广东省人民政
17、府会同有关方不兑条例面推进落实“港车北上”、第四十二条暂时进境或者“澳车北上”政策，要完善暂时出境的下列货物，在进落实相关机动车源头管理和境或者出境时纳税义务人向属地管控责任，签署相关协海关缴纳相当于应纳税款的议，制定具体管理办法，加保证金或者提供其他担保强信息化和科技手段运用，的，可以替不缴纳关税，并建立健全机动车入出内地的应当自进境或者出境之日起预警管控工作机制，在确保6个月内复运出境或者复运有效防控免担保风险的前提进境；需要延长复运出境或下，成熟一个，实施一个。者复运进境期限的，纳税义务人应当根据海关总署的规定向海关办理延期手续：（一）在展览会、交易会、会议及类似活动中展示或者使用的货物
18、；（二）文化、体育交流活动中使用的表演、比赛用品；（三）进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品；（四）开展科研、教学、医疗活动使用的仪器、设备及用品；（五）在本款第（一）项至第（四）项所列活动中使用dayofentryorexit.WherepoliciesonHongthetimelimitforre-KongvehiclesshippingthegoodsoutoforgoingnorthandintoChinaneedstobeMacaovehiclesextended,thetaxpayershallgoingnorth.Theundergotheextensionp
19、eopleformalitiesWiththecustomsgovernmentofofficeinaccordancewiththeGuangdongprovisionsissuedbytheprovinceshallGeneralAdministrationofworkwithCustoms:relevantpartiestopromotethe(1)Thegoodsexhibitedorimplementationusedinexhibitions,tradeofthepoliciesonfairs,meetingsandotherHongKongsimilarevents;vehicl
20、esgoing(2)ThearticlesusedinnorthandMacaoperformancesorvehiclesgoingcompetitionsinculturalornorth.Theyshallsportsexchangeactivities;improvethe(3)Theinstruments,managementofequipment,andarticlesmotorvehiclesatusedinmakingnewstheirsourceandreportsorinproducingfulfillthefilmsorTVprograms;territorial(4)T
21、heinstruments,control的交通工具及特种车辆；（六）货样；（七）供安装、调试、检测设备时使用的仪器、工具；（八）盛装货物的容器；（九）其他用于非商业目的的货物。第一款所列暂时进境货物在规定的期限内未复运出境的，或者暂时出境货物在规定的期限内未复运进境的，海关应当依法征收关税。第一款所列可以暂时免征关税范围以外的其他暂时进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。equipment,andarticlesresponsibilities,usedinscientificresearch,signrelevantt
22、eachingormedicalagreements,activities;formulate(5)Themeansoftransportspecificandspecialvehiclesusedinadministrativetheactivitiesaslistedinmeasures,andParagraphs1through4ofstrengthenthethisArticle;applicationof(6)Thesamplesofgoods;information(7)Theinstrumentsandtechnologyandtoolsusedininstalling,tria
23、ltechnologicalrunningandtestingmeans.Theyequipment;shallestablish(8)Thecontainersoftheandimproveangoods;andearlywarning(9)Othergoodsusedforandcontrolnon-commercialpurposes.mechanismforvehiclesenteringIfthegoodsenteringChinaandleavingthetemporarilyaslistedinmainland,andParagraph1aren,tre-implementthe
24、shippedoutofChinawithinadjustedthespecifiedtimelimit,orregulationsthegoodspermittedtoexitwhentheChinatemporarilyaren,tre-conditionsareshippedintoChinawithinrighttodoso,thespecifiedtimelimit,theprovidedthatcustomsshallcollectdutiesrisksofinaccordancewiththelaw.exemptionfromguaranteeareWithregardtooth
25、ergoodseffectivelyenteringChinatemporarilypreventedandwhicharebeyondthescopeofgoodsexemptedfromcustomsdutiesforthetimebeingaslistedinParagraph,thedutiesonthegoodsshallbecalculatedandcollectedaccordingtothedutiablevalueandtheratiobetweenthetimewhenthegoodsstayinChinaandthedepreciationtime.ThespecificmeasuresshallbeformulatedbytheGeneralAdministrationofCustoms.ThespecificmeasuresshallbeformulatedbytheGeneralAdministrationofCustoms.controlled.
