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1、中华人民共和国海关事务担保条 例（2010年9月14日中华人民共 和国国务院令第581号公布根 据2018年3月19日国务院关 于修改和废止部分行政法规的决 定修订）第一条为了规范海关事务 担保，提高通关效率，保障海关 监督管理，根据中华人民共和 国海关法及其他有关法律的规 定，制定本条例。中华人民共和国海关事务担保条例(2018修订)RegulationofthePeopletSRepublicofChinaonGuaranteeforCustomsAffairs(2018Amendment)制定机关：国务院发文字号：中华人民共和国国务院令第698号公布日期：2018.03.19施行日期:2
2、018.03.19效力位阶：行政法规法规类别：海关综合规定IssuingAuthority:StateCouncilDocumentNumber:OrderNo.698oftheStateCouncilDateIssued：03-19-2018EffectiveDate：03-19-20181.evelofAuthority：AdministrativeRegulationsAreaofLaw:GeneralProvisionsonCustomsRegulationofthePeoplesRepublicofChinaonGuaranteeforCustomsAffairs(Promulgat
3、edbytheOrderNo.581oftheStateCouncilofthePeople,sRepublicofChinaonSeptember14,2010;andrevisedinaccordancewiththeDecisionoftheStateCounciltoAmendandRepealCertainAdministrativeRegulationsonMarch19,2018.)Article1ThisRegulationisformulatedinaccordancewiththeCustomsLawofthePeoplesRepublicofChinaandotherre
4、latedlawsforpurposesofregulatingtheguaranteeforcustomsaffairs,enhancingtheefficiencyofcustomsclearanceandsafeguardingcustomssupervisionandadministration.Article2ThisRegulationshallapplywhereapartyappliestothecustomshouseforprovidingguarantee,promisingtoperformlegalobligations,andthecustomshousehandl
5、escustomsaffairsguaranteeforthepartiesconcerned.Article3Theguaranteeforcustomsaffairsshallfollowtheprincipleoflawfulness,goodfaith,andunificationofrightsandresponsibilities.Article4Underanyofthefollowingcircumstances,apartymay,beforecompletingthecustomsformalities,applytothecustomshouseforprovidingg
6、uaranteeandrequestthecustomshousetoreleasethegoodsinadvance:(1) theclassification,dutiablepriceandplaceoforiginoftheimportorexportgoodshavenotbeendetermined;(2) effectivecustomsdeclarationdocumentshavenotbeenprovided;(3) thetaxhasnotbeenpaidwithinthetimelimitfortaxpayment;(4) thedelayeddeclarationfe
7、eshavenotbeenpaid;or(5) anyothercustomsformalitieshavenotbeencompleted.第二条 当事人向海关申请 提供担保，承诺履行法律义务， 海关为当事人办理海关事务担 保，适用本条例。第三条海关事务担保应当 遵循合法、诚实信用、权责统一 的原则。第四条有下列情形之一 的，当事人可以在办结海关手续 前向海关申请提供担保，要求提 前放行货物：（一）进出口货物的商品归类、 完税价格、原产地尚未确定的；（二）有效报关单证尚未提供 的；（三）在纳税期限内税款尚未缴 纳的；（四）滞报金尚未缴纳的;（五）其他海关手续尚未办结 的。国家对进出境货物、物
8、品有限制IfalicenseshouldbeprovidedinaccordancewiththerestrictiveprovisionsofthestateongoodsorarticlesenteringorexitingtheterritoryofChinaandthepartyfailstoprovideit,orunderanyothercircumstanceinwhichaguaranteeshallnotbeprovidedinaccordancewithlawsoradministrativeregulations,thecustomshouseshallnotreleas
9、etheguaranteedgoods.Article5Whereapartyappliesforhandlinganyofthefollowingspecificcustomsbusinesses,heshallprovideguaranteeasrequiredbythecustomshouse:(1) thetransportationenterpriseundertakesthehighwaytransportationofgoodsbetweentheMainlandandHongKong/Macaoandthehighwaytransportationofgoodsundercus
10、tomssupervisionwithintheterritoryofChina;性规定，应当提供许可证件而不 能提供的，以及法律、行政法规 规定不得担保的其他情形，海关 不予办理担保放行。第五条 当事人申请办理下 列特定海关业务的，按照海关规 定提供担保：（一）运输企业承担来往内地与 港澳公路货物运输、承担海关监 管货物境内公路运输的；(2) temporarilytransportinggoodsorarticles(二)货物、物品暂时进出境intooroutoftheterritoryofChina;的；(3) transportinggoodsintotheterritoryofChi
11、naforrepairoroutoftheterritoryofChinaforprocessing;(4) importinggoodsforleasing;(5) thegoodsandthetransportationvehiclesaretopassthroughtheterritoryofChina;(6) temporarilystoringthegoodsundercustomssupervisionoutsidethecustomssurveillancezone;（三）货物进境修理和出境加工 的；（四）租赁货物进口的;（五）货物和运输工具过境的;（六）将海关监管货物暂时存放
12、在海关监管区外的；（七）将海关监管货物向金融机 构抵押的；(7) mortgagingthegoodsundercustomssupervisiontofinancialinstitutions;or(8) handlingtherelevantcustomsbusinessforbondedgoods.Whereapartyfailstoprovideguaranteeorprovidesguaranteenotconformingtotherelevantprovisions,thecustomshouseshallnothandlethespecificcustomsbusinessas
13、mentionedintheprecedingparagraph.Article6Wherethereisanyobviousindicationshowingthatataxpayerofimportorexportgoodstransfersorconcealshis/itsdutiablegoodsoranyotherpropertywithintheprescribedtimelimitfortaxpayment,thecustomshousemayorderthetaxpayertoprovideguarantee.Ifthetaxpayerfailstoprovideguarant
14、ee,thecustomshouseshalltaketaxpreservativemeasuresaccordingtolaw.Article7Wherethegoods,articlesortransportationvehiclesthataresuspectedofviolatinglawsshouldbeorhavebeenlawfullydetainedorsealedupbythecustomshouse,thepartyconcernedmayprovideguaranteetothecustomshousetoapplyforexemptionfromorliftingofd
15、etainmentorsealingup.(A)为保税货物办理有关海关 业务的。当事人不提供或者提供的担保不 符合规定的，海关不予办理前款 所列特定海关业务。第六条进出口货物的纳税 义务人在规定的纳税期限内有明 显的转移、藏匿其应税货物以及 其他财产迹象的，海关可以责令 纳税义务人提供担保；纳税义务 人不能提供担保的，海关依法采 取税收保全措施。第七条有违法嫌疑的货 物、物品、运输工具应当或者已 经被海关依法扣留、封存的，当 事人可以向海关提供担保，申请 免予或者解除扣留、封存。有违法嫌疑的货物、物品、运输 工具无法或者不便扣留的，当事 人或者运输工具负责人应当向海 关提供等值的担保；未提供等
16、值 担保的，海关可以扣留当事人等 值的其他财产。Whereitisimpossibleorinconvenienttodetainthegoods,articlesortransportationvehiclesthataresuspectedofviolatinglaws,thepartyconcernedorthepersoninchargeofthetransportationvehiclesshallprovideequivalentguaranteetothecustomshouse.Ifhefailstodoso,thecustomshousemaydetainotherprope
17、rtyofthesameequivalenceofthepartyconcerned.Wherethegoods,articlesortransportationvehiclessuspectedofviolatinglawsareprohibitedfromenteringorexitingtheterritoryofChina,ortheoriginalmustbetakenasevidence,orshallbeconfiscatedaccordingtolaw,thecustomshouseshallnothandleguaranteeforthem.Article8Wherealeg
18、alpersonoranyotherorganizationhasbeensubjecttopunishmentbythecustomshouse,ifitslegalrepresentativeormajorpersoninchargeintendstoexittheterritoryofChinabeforethefines,illegalincomeorthemoneyequivalenttothevalueofthegoods,articlesorsmuggledtransportationvehiclesthatshallberecoveredaccordingtolawispaid
19、off,itshallprovideguaranteetothecustomshouse.Ifitfailstodoso,thecustomshousemaynotifytheexitadministrativedepartmentthatthelattershallpreventitslegalrepresentativeormajorpersoninchargefromexitingtheterritoryofChina.Whereanaturalpersonwhohasbeensubjecttopunishmentbythecustomshouseintendstoexittheterr
20、itoryofChina,theprovisionsoftheprecedingparagraphshallapply.有违法嫌疑的货物、物品、运输 工具属于禁止进出境，或者必须 以原物作为证据，或者依法应当 予以没收的，海关不予办理担 保。第八条法人、其他组织受 到海关处罚，在罚款、违法所得 或者依法应当追缴的货物、物 品、走私运输工具的等值价款未 缴清前，其法定代表人、主要负 责人出境的，应当向海关提供担 保；未提供担保的，海关可以通 知出境管理机关阻止其法定代表 人、主要负责人出境。受海关处罚的自然人出境的，适 用前款规定。第九条进口已采取临时反 倾销措施、临时反补贴措施的货 物应当提供
21、担保的，或者进出口 货物收发货人、知识产权权利人 申请办理知识产权海关保护相关 事务等，依照本条例的规定办理 海关事务担保。法律、行政法规 有特别规定的，从其规定。Article9Whereaguaranteeshallbeprovidedforimportingthegoodsonwhichtheprovisionalanti-dumpingmeasuresorprovisionalcountervailingmeasureshavebeentaken,ortheconsigneesorconsignorsofimportorexportgoods,orIPRholdersapplyforh
22、andlingtheIPRcustomsprotectionandotherrelatedmatters,theguaranteeforcustomsaffairsshallbehandledinaccordancewiththisRegulation,unlessitisotherwiseprovidedbylawsoradministrativeregulations.ArticIeIOAnauthorizedeconomicoperator(t,AEOn)asdeterminedbytheCustomsinaccordancewiththerulesoftheGeneralAdminis
23、trationofCustomsmayapplyforexemptionfromprovidingsecurity,andundergotherelevantformalitiesasrequiredbytheCustoms.Article 11 Whereapartyhandlesthesametypeofcustomsaffairsforseveraltimeswithinacertainperiod,itmayapplytothecustomshouseforprovidingablanketguarantee.Ifthecustomshouseacceptstheblanketguar
24、antee,thepartyconcernedshallnolongerseparatelyprovideguaranteeforsuchtypeofcustomsaffairs.Theapplicationscope,guaranteeamount,guaranteeperiod,terminationcircumstances,etc.fortheblanketguaranteeshallbeprescribedbytheGAC.Article 12 Apartymayprovideguaranteewithpropertyorrightsrecognizedbythecustomsacc
25、ordingtolawandthespecificscopeofthepropertyorrightsasguaranteeshallbeprescribedbytheGAC.Article 13 Whereapartyprovidesguaranteetothecustomshousewithaletterofguarantee,theletterofguaranteeshalltakethecustomshouseasthebeneficiary,andspecifythefollowing:(1) thebasicinformationontheguarantorandtheguaran
26、teedparty;第十条按照海关总署的规 定经海关认定的高级认证企业可 以申请免除担保，并按照海关规 定办理有关手续。第十一条当事人在一定期 限内多次办理同一类海关事务 的，可以向海关申请提供总担 保。海关接受总担保的，当事人 办理该类海关事务，不再单独提 供担保。总担保的适用范围、担保金额、 担保期限、终止情形等由海关总 署规定。第十二条 当事人可以以海 关依法认可的财产、权利提供担 保，担保财产、权利的具体范围 由海关总署规定。第十三条当事人以保函向 海关提供担保的，保函应当以海 关为受益人，并且载明下列事 项：（一）担保人、被担保人的基本 情况；（二）被担保的法律义务;(2) lega
27、lobligationsoftheguaranteedparty;(3) theguaranteeamount;(三)担保金额;(4) theguaranteeperiod;(四)担保期P艮;(5) guaranteeresponsibilities;and(五)担保责任;(6) othermattersthatneedtobeexplained.Theguarantorshallaffixitssealtotheletterofguaranteeanddateit.Article14Theguaranteeprovidedbyapartyshallcorrespondtothelegalob
28、ligationsitisrequiredtoperform,exceptthecircumstanceasprescribedinParagraph2ofArticle7ofthisRegulation,theguaranteeamountshallbedeterminedinaccordancewiththefollowingcriteria:(1) Fortheguaranteeprovidedforthegoodstobereleasedinadvance,theguaranteeamountshallnotexceedthemaximumtotaltaxthepartymaybear
29、;(2) Fortheguaranteeprovidedforaspecificcustomsbusiness,theguaranteeamountshallnotexceedthemaximumtotaltaxthepartymaybearortheamountasprescribedbytheGAC;（六）需要说明的其他事项。担保人应当在保函上加盖印章, 并注明日期。第十四条当事人提供的担 保应当与其需要履行的法律义务 相当，除本条例第七条第二款规 定的情形外，担保金额按照下列 标准确定：（一）为提前放行货物提供的担 保，担保金额不得超过可能承担 的最高税款总额；（二）为办理特定海关业务提
30、供 的担保，担保金额不得超过可能 承担的最高税款总额或者海关总 署规定的金额；（三）因有明显的转移、藏匿应 税货物以及其他财产迹象被责令 提供的担保，担保金额不得超过 可能承担的最高税款总额；(3) Fortheguaranteeprovidedunderorderduetoanyobviousindicationoftransferringorconcealingthedutiablegoodsoranyotherproperty,theguaranteeamountshallnotexceedthemaximumtotaltaxthepartymaybear;(4) Fortheguara
31、nteeprovidedforexemptingtherelevantgoods,articlesortransportationvehiclesfromorliftingthedetainmentorsealingup,theguaranteeamountshallnotexceedthemoneyequivalenttothevalueofsuchgoods,articlesortransportationvehicles;(5) FortheguaranteeprovidedforexitoftheterritoryofChinabeforethefines,illegalincomeo
32、rthemoneyequivalenttothevalueofthegoods,articlesorsmuggledtransportationvehiclesthatshouldberecoveredispaidoff,theguaranteeamountshallbeequivalenttotheamountofthefinesorillegalincomeortothevalueofthegoods,articlesorsmuggledtransportationvehiclesthatshouldberecoveredaccordingtolaw.Article15Whenhandli
33、ngguarantee,apartyshallsubmitawrittenapplication,anauthentic,legitimateandeffectivecertificateforthepropertyorrights,theidentityorqualificationcertificationandothermaterials.Article16Thecustomshouseshall,within5workdaysuponreceiptofthematerialssubmittedbyaparty,examinetherelevantpropertyorrights,and
34、decidewhethertoaccepttheguarantee.Ifapartyappliesforablanketguarantee,thecustomshouseshall,within10workdays,carryoutexaminationanddecidewhethertoaccepttheguarantee.（四）为有关货物、物品、运输 工具免予或者解除扣留、封存提 供的担保，担保金额不得超过该 货物、物品、运输工具的等值价 款；（五）为罚款、违法所得或者依 法应当追缴的货物、物品、走私 运输工具的等值价款未缴清前出 境提供的担保，担保金额应当相 当于罚款、违法所得数额或者依
35、 法应当追缴的货物、物品、走私 运输工具的等值价款。第十五条 办理担保，当事 人应当提交书面申请以及真实、 合法、有效的财产、权利凭证和 身份或者资格证明等材料。第十六条海关应当自收到 当事人提交的材料之日起5个工 作日内对相关财产、权利等进行 审核，并决定是否接受担保。当 事人申请办理总担保的，海关应 当在10个工作日内审核并决定是 否接受担保。符合规定的担保，自海关决定接 受之日起生效。对不符合规定的 担保，海关应当书面通知当事人 不予接受，并说明理由。Theguaranteeconformingtotherelevantprovisionsshalltakeeffectonthedate
36、whenthecustomshousedecidestoacceptit.Foraguaranteewhichdoesnotconformtotherelevantprovisions,thecustomshouseshallnotifythepartyofthenon-acceptanceandgivereasonsinwriting.Article17Where,beforeexpirationoftheperiodinwhichaguaranteedpartyperformsitslegalobligations,theguarantorandtheguaranteedpartymake
37、arequesttomodifythecontentsoftheguaranteeduetoanyspecialreason,theyshallsubmitawrittenapplicationandtherelevantcertificationdocumentstothecustomshousewhichacceptedtheguarantee.Thecustomshouseshall,within5workdaysuponreceiptofthematerialssubmittedbytheparties,decidewhethertoapprovethemodification,and
38、notifythepartiesinwriting,andifitdisapprovesthemodification,itshallgivereasons.Article18Whereaguaranteedpartyfailstoperformtherelevantlegalobligationswithinaprescribedtimelimit,thecustomshousemayusethepropertyorrightsasguaranteeforoffsetaccordingtolaw.Whereapartyprovidesguaranteewithaletterofguarant
39、ee,thecustomshousemaydirectlyrequesttheguarantorbearingjointandseveralliabilitiestoperformtheguaranteeresponsibilities.Whereaguarantorperformstheguaranteeresponsibilities,theguaranteedpartyshallnotbeexemptfromtheobligationtogothroughtherelevantcustomsformalities.Thecustomshouseshalltimelyhandlethere
40、levantcustomsformalitiesfortheguaranteedparty.第十七条被担保人履行法 律义务期限届满前，担保人和被 担保人因特殊原因要求变更担保 内容的，应当向接受担保的海关 提交书面申请以及有关证明材 料。海关应当自收到当事人提交 的材料之日起5个工作日内作出 是否同意变更的决定，并书面通 知当事人，不同意变更的，应当 说明理由。第十八条被担保人在规定 的期限内未履行有关法律义务 的，海关可以依法从担保财产、 权利中抵缴。当事人以保函提供 担保的，海关可以直接要求承担 连带责任的担保人履行担保责 任。担保人履行担保责任的，不免除 被担保人办理有关海关手续的义 务
41、。海关应当及时为被担保人办 理有关海关手续。第十九条担保财产、权利 不足以抵偿被担保人有关法律义 务的，海关应当书面通知被担保 人另行提供担保或者履行法律义 务。Article 19 Wherethepropertyorrightsasguaranteearenotenoughtocovertherelevantlegalobligationsofaguaranteedparty,thecustomshouseshallnotifytheguaranteedpartyinwritingandrequireittoprovideanotherguaranteeorperformthelegalo
42、bligations.Article 20 Underanyofthefollowingcircumstances,thecustomshouseshallnotifyapartyinwritingandrequireittogothroughtherefundformalitiesforpropertyorrights:(1) Thepartyhasperformedtherelevantlegalobligations;(2) Thepartyisnolongerengagedinthespecificcustomsbusiness;(3) Thereisstillremnantvalue
43、afterthepropertyorrightsasguaranteeareusedbythecustomshouseforoffset;or(4) Othercircumstancesinwhichrefundisrequired.Article 21 Whereapartyfailstogothroughtherefundformalitieswithoutanyjustifiablereasonwithin3monthsfromthedateonwhichawrittennoticeofthecustomshouserequestingittogothroughtherefundform
44、alitiesforpropertyorrightsasguaranteeisserved,thecustomshouseshallreleaseanannouncement.Ifthepartystillfailstogothroughtherefundformalitieswithin1yearuponreleaseofthecustomsannouncement,thecustomshouseshallsellorcashthepropertyorrightsasguaranteeaccordingtolawandturnoverthemoneytotheStateTreasury.第二
45、十条有下列情形之一 的，海关应当书面通知当事人办 理担保财产、权利退还手续：（一）当事人已经履行有关法律 义务的；（二）当事人不再从事特定海关 业务的；（三）担保财产、权利被海关采 取抵缴措施后仍有剩余的；（四）其他需要退还的情形。第二十一条自海关要求办 理担保财产、权利退还手续的书 面通知送达之日起3个月内，当 事人无正当理由未办理退还手续 的，海关应当发布公告。自海关公告发布之日起1年内， 当事人仍未办理退还手续的，海 关应当将担保财产、权利依法变 卖或者兑付后，上缴国库。第二十二条海关履行职 责，金融机构等有关单位应当依 法予以协助。Article 22 Financialinstitu
46、tionsandtherelevantentitiesshallassistthecustomshousesinperformingtheirduties.Article 23 Where,inviolationofthisRegulation,aguarantororaguaranteedpartyprovidesguaranteebyfraud,concealmentoranyothermeans,thecustomshouseshallorderittocontinueperformingitslegalobligations,andimposeafineof5,000yuanupto5
47、0,000yuanuponit;andifthecircumstancesareserious,thecustomshousemayordertheguaranteedpartytosuspendtherelevantcustomsbusinessorrevoketheregistrationoftheguaranteedpartyforengaginginrelevantcustomsbusiness.第二十三条担保人、被担 保人违反本条例，使用欺骗、隐 瞒等手段提供担保的，由海关责 令其继续履行法律义务，处5000 元以上50000元以下的罚款；情 节严重的，可以暂停被担保人从 事有关海关
48、业务或者撤销其从事 有关海关业务的注册登记。第二十四条海关工作人员 有下列行为之一的，给予处分； 构成犯罪的，依法追究刑事责 任：Article 24 Whereacustomsofficercommitsanyofthefollowingacts,heshallbesubjecttoadisciplinarysanction;andifacrimeisconstituted,heshallbesubjecttocriminalliabilities:(1)disposingthepropertyorrightsguaranteeinviolationoflaws;as（一）违法处分担保财产、权利；(2)川egallyhandlingtherelevantformalitiesforthosenotconformingtotheprovisionsonguarantee,andtherebycausinglossestothenationalinterests;(3) refusingtohandletherelevantformalitiesforthoseconformingtotheprovisionsonguarantee;or(4) otherillegalactsrelatedtotheguaranteeforcustomsaffairs.（二）对不符合
