KYB CHINA(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)
(Promulgated by Decree No. 581 of the State Council of the People's Republic of China on September 14, 2010, and revised in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on March 19, 2018)
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。
These Regulations are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws, with a view to regulating customs security, improving customs clearance efficiency, and safeguarding customs supervision and administration.
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。
These Regulations apply where a party applies to the customs to provide security, undertakes to fulfill legal obligations, and the customs handles customs security for the party.
海关事务担保应当遵循合法、诚实信用、权责统一的原则。
Customs security shall follow the principles of legality, good faith, and unity of rights and obligations.
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：
Under any of the following circumstances, a party may, before completing customs formalities, apply to the customs to provide security and request early release of goods:
(一)进出口货物的商品归类、完税价格、原产地尚未确定的；
(1) The commodity classification, dutiable value, or origin of the import or export goods has not yet been determined;
(二)有效报关单证尚未提供的；
(2) Valid customs declaration documents have not yet been provided;
(三)在纳税期限内税款尚未缴纳的；
(3) Taxes have not yet been paid within the tax payment period;
(四)滞报金尚未缴纳的；
(4) Late declaration fees have not yet been paid;
(五)其他海关手续尚未办结的。
(5) Other customs formalities have not yet been completed.
国家对进出境货物、物品有限制性规定，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。
Where the State has restrictive provisions on import or export goods or articles and the required license or certificate cannot be provided, or where other circumstances exist under which security is not permitted by laws or administrative regulations, the customs shall not handle the release against security.
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：
Where a party applies to handle any of the following specific customs operations, it shall provide security in accordance with customs provisions:
(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；
(1) A transport enterprise undertaking road cargo transport between the mainland and Hong Kong or Macao, or undertaking domestic road transport of goods under customs supervision;
(二)货物、物品暂时进出境的；
(2) Temporary entry or exit of goods or articles;
(三)货物进境修理和出境加工的；
(3) Inward processing of goods for repair and outward processing of goods;
(四)租赁货物进口的；
(4) Import of leased goods;
(五)货物和运输工具过境的；
(5) Transit of goods and means of transport;
(六)将海关监管货物暂时存放在海关监管区外的；
(6) Temporary storage of goods under customs supervision outside the customs surveillance zone;
(七)将海关监管货物向金融机构抵押的；
(7) Mortgage of goods under customs supervision with financial institutions;
(八)为保税货物办理有关海关业务的。
(8) Handling relevant customs operations for bonded goods.
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。
If the party fails to provide security or the security provided does not meet the requirements, the customs shall not handle the specific customs operations listed in the preceding paragraph.
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。
Where a taxpayer of import or export goods shows obvious signs of transferring or concealing its dutiable goods or other property within the prescribed tax payment period, the customs may order the taxpayer to provide security; if the taxpayer fails to provide security, the customs shall take tax preservation measures in accordance with the law.
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。
Where goods, articles, or means of transport suspected of being illegal have been or should be detained or sealed up by the customs in accordance with the law, the party may provide security to the customs and apply for exemption from or release of the detention or sealing up.
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；未提供等值担保的，海关可以扣留当事人等值的其他财产。
Where goods, articles, or means of transport suspected of being illegal cannot be or are inconvenient to detain, the party or the person in charge of the means of transport shall provide equivalent security to the customs; if equivalent security is not provided, the customs may detain other equivalent property of the party.
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。
Where goods, articles, or means of transport suspected of being illegal are prohibited from import or export, or must be retained as evidence in their original form, or are subject to confiscation in accordance with the law, the customs shall not handle the security.
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。
If a legal person or other organization is subject to customs penalties and has not fully paid the fine, illegal gains, or the equivalent value of goods, articles, or smuggling means of transport that should be recovered according to law, its legal representative or principal responsible person shall provide security to customs before leaving the country; if no security is provided, customs may notify the exit management authority to prevent the legal representative or principal responsible person from leaving the country.
受海关处罚的自然人出境的，适用前款规定。
If a natural person subject to customs penalties leaves the country, the preceding paragraph applies.
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。
If security is required for the import of goods subject to provisional anti-dumping or countervailing measures, or if the consignee or consignor of import or export goods or the intellectual property right holder applies to handle matters related to customs protection of intellectual property rights, customs security shall be handled in accordance with these Regulations. If laws or administrative regulations have special provisions, those shall prevail.
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。
Advanced certification enterprises recognized by customs in accordance with the provisions of the General Administration of Customs may apply for exemption from providing security and shall go through relevant procedures in accordance with customs regulations.
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。
If a party repeatedly handles the same type of customs affairs within a certain period, it may apply to customs for a total guarantee. If customs accepts the total guarantee, the party does not need to provide separate security for each such customs affair.
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。
The scope of application, guarantee amount, guarantee period, and termination circumstances of the total guarantee shall be stipulated by the General Administration of Customs.
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。
A party may provide security with property or rights recognized by customs according to law. The specific scope of such property or rights shall be stipulated by the General Administration of Customs.
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：
If a party provides security to customs by a letter of guarantee, the letter of guarantee shall name customs as the beneficiary and shall specify the following matters:
(一)担保人、被担保人的基本情况；
(1) Basic information of the guarantor and the guaranteed party;
(二)被担保的法律义务；
(2) The legal obligation guaranteed;
(三)担保金额；
(3) The guarantee amount;
(四)担保期限；
(4) The guarantee period;
(五)担保责任；
(5) The guarantee liability;
(六)需要说明的其他事项。
(6) Other matters that need to be explained.
担保人应当在保函上加盖印章，并注明日期。
The guarantor shall affix its seal to the letter of guarantee and indicate the date.
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：
The security provided by a party shall be commensurate with the legal obligation it needs to perform. Except for the circumstances specified in Article 7, paragraph 2, the guarantee amount shall be determined according to the following standards:
(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；
(1) For security provided for early release of goods, the guarantee amount shall not exceed the maximum total amount of tax that may be payable;
(二)为办理特定海关业务提供的担保，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；
(2) For security provided for handling specific customs affairs, the guarantee amount shall not exceed the maximum total amount of tax that may be payable or the amount stipulated by the General Administration of Customs;
(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) For security ordered to be provided due to obvious signs of transferring or concealing dutiable goods or other property, the guarantee amount shall not exceed the maximum total amount of tax that may be payable;
(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；
(4) For security provided for exemption or release from detention or sealing of relevant goods, articles, or means of transport, the guarantee amount shall not exceed the equivalent value of such goods, articles, or means of transport;
(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法应当追缴的货物、物品、走私运输工具的等值价款。
(5) For security provided for leaving the country before the fine, illegal gains, or the equivalent value of goods, articles, or smuggling means of transport that should be recovered according to law are fully paid, the guarantee amount shall be equivalent to the amount of the fine, illegal gains, or the equivalent value of the goods, articles, or smuggling means of transport that should be recovered according to law.
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。
To handle security, the party shall submit a written application and materials such as true, lawful, and valid certificates of property or rights, and identity or qualification certificates.
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。
Customs shall, within 5 working days from receipt of the materials submitted by the party, review the relevant property or rights and decide whether to accept the security. If the party applies for a total guarantee, customs shall review and decide whether to accept it within 10 working days.
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。
A security that meets the requirements shall take effect from the date customs decides to accept it. For a security that does not meet the requirements, customs shall notify the party in writing of the rejection and state the reasons.
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。
If, before the expiration of the period for the guaranteed party to perform the legal obligation, the guarantor and the guaranteed party need to change the content of the security due to special reasons, they shall submit a written application and relevant supporting materials to the customs that accepted the security. Customs shall, within 5 working days from receipt of the materials submitted by the party, decide whether to agree to the change and notify the party in writing; if the change is not agreed, reasons shall be stated.
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。
If the guaranteed person fails to perform the relevant legal obligations within the prescribed time limit, the customs may deduct from the guarantee property or rights in accordance with the law. If the party provides a guarantee by a letter of guarantee, the customs may directly require the guarantor who bears joint and several liability to perform the guarantee obligation.
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。海关应当及时为被担保人办理有关海关手续。
The performance of the guarantee obligation by the guarantor shall not exempt the guaranteed person from the obligation to go through the relevant customs formalities. The customs shall promptly go through the relevant customs formalities for the guaranteed person.
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。
If the guarantee property or rights are insufficient to cover the relevant legal obligations of the guaranteed person, the customs shall notify the guaranteed person in writing to provide additional guarantee or perform the legal obligations.
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：
Under any of the following circumstances, the customs shall notify the party in writing to go through the procedures for the return of the guarantee property or rights:
(一)当事人已经履行有关法律义务的；
(1) The party has performed the relevant legal obligations;
(二)当事人不再从事特定海关业务的；
(2) The party no longer engages in specific customs business;
(三)担保财产、权利被海关采取抵缴措施后仍有剩余的；
(3) There is a surplus after the guarantee property or rights have been deducted by the customs;
(四)其他需要退还的情形。
(4) Other circumstances requiring return.
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。
If, within three months from the date of service of the written notice from the customs requesting the return of the guarantee property or rights, the party fails to go through the return procedures without justifiable reasons, the customs shall issue a public announcement.
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。
If, within one year from the date of the public announcement, the party still fails to go through the return procedures, the customs shall sell or cash the guarantee property or rights in accordance with the law and turn the proceeds over to the state treasury.
海关履行职责，金融机构等有关单位应当依法予以协助。
When the customs performs its duties, financial institutions and other relevant units shall provide assistance in accordance with the law.
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业务或者撤销其从事有关海关业务的注册登记。
If the guarantor or the guaranteed person violates these Regulations by providing a guarantee through fraud or concealment, the customs shall order them to continue to perform the legal obligations and impose a fine of not less than 5,000 yuan but not more than 50,000 yuan; if the circumstances are serious, the customs may suspend the guaranteed person from engaging in relevant customs business or revoke their registration for engaging in relevant customs business.
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：
If any customs officer commits any of the following acts, disciplinary action shall be taken; if a crime is constituted, criminal liability shall be pursued in accordance with the law:
(一)违法处分担保财产、权利；
(1) Illegally disposing of guarantee property or rights;
(二)对不符合担保规定的，违法办理有关手续致使国家利益遭受损失；
(2) Illegally going through relevant procedures for guarantees that do not meet the requirements, causing losses to national interests;
(三)对符合担保规定的，不予办理有关手续；
(3) Refusing to go through relevant procedures for guarantees that meet the requirements;
(四)与海关事务担保有关的其他违法行为。
(4) Other illegal acts related to customs affairs guarantees.
担保人、被担保人对海关有关海关事务担保的具体行政行为不服的，可以依法向上一级海关申请行政复议或者向人民法院提起行政诉讼。
If the guarantor or the guaranteed person is dissatisfied with a specific administrative act of the customs concerning customs affairs guarantees, they may apply for administrative reconsideration to the customs at the next higher level or file an administrative lawsuit with the people's court in accordance with the law.
本条例自2011年1月1日起施行。
These Regulations shall come into force as of January 1, 2011.