Article 1 For the purpose of regulating the Tax Preservation and enforcement measures of the Customs of the People’s Republic of China, guaranteeing the state taxation and safeguarding the lawful rights and interests of taxpayers, these Measures are formulated in accordance with the Customs Law of the People’s Republic of China and the Regulations of the People’s Republic of China on Import and Export Duties.

Article 2 The implementation of the Customs of the People’s Republic of China of the measures for tax preservation and enforcement shall be subject to these Measures.

Article 3 Where any taxpayer who imports or exports goods has the obvious sign of transferring or hiding dutiable goods or other properties within the prescribed term of tax, the Customs shall make and issue the Order-to-Offer Guarantee Notice of  the Customs of the People’s Republic of China, requiring the taxpayer offer the guarantee recognized by the Customs within the prescribed time limit.

Where one taxpayer cannot offer guarantee in accordance with the requirements of the Customs within the prescribed time limit, the Customs shall adopt tax preservation measures after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs.

Article 4 Where tax preservation measures are adopted in accordance with Article 3 of these Measures, the Customs shall notify the bank of the taxpayer or other financial institutions (hereinafter referred to as financial institution) to suspend the payment of the deposits of the taxpayer equivalent to tax payable.

Where the measures for suspending payment can’t be implemented for the situations where there is no way to find out the bank account and the deposits of the taxpayer, the goods or other properties of the taxpayer valued at that equivalent to the tax payable shall be detained.

Where the goods or other properties of the taxpayer can be divided and there are no other properties to detain, the value of the detained goods or other properties shall be higher than that of tax payable.

Article 5 Where the Customs notifies the financial institution to suspend the payment of the deposits of the taxpayer, it shall make and issue the Notice of Suspension of Payment of the Customs of the People’s Republic of China and list the items and the time limit of suspension of payment.

Where it confirms the financial institution has suspended the payment of the corresponding deposits, the Customs shall formulate and issue the Notification for the Suspension of Payment of the Customs of the People’s Republic of China to the taxpayer.

Article 6 Where one taxpayer pays tax within the term of tax, the Customs shall formulate and issue the Notice of Removal of Suspension of Payment of the Customs of the People’s Republic of China to the financial institution to relieve the measures for suspending payment implemented on corresponding deposits of the taxpayer.

In the situation as prescribed in Article 1, the Customs shall also formulate and issue the Notification for the Relief of Suspension of Payment of the Customs of the People’s Republic of China to the taxpayer.

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

Where it confirms the financial institution has withheld the tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China.

Article 8 Where it detains the goods or other properties of the taxpayers valued at that equivalent to tax payable in accordance with Article 4 of these Measures, the Customs shall formulate and issue the Detaining Notice of the Customs of the People’s Republic of China to the taxpayer, which shall be attached the detaining list of items.

The detaining list of items shall clearly list the names, specifications, quantity and weight of the detained goods or other properties. Where there is no way to confirm on the scene that the names, specifications, quantity and weight of them, superficial characteristics of them shall be fully described as much as possible. The detaining list of items shall be confirmed, signed or sealed by the taxpayer, the agent or the keeper.

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People’s Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer. Returning the list of items shall be confirmed, signed or sealed by the taxpayer or the agent.

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

Where the proceeds is not enough to withhold the tax in the situation as prescribed in Article 1, the Customs shall continuously adopt the enforcement measures to make up the balance of tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer.

Article 11 Where the taxpayer who imports or exports goods or his guarantor fails to pay tax within 3 months as of the date when the deadline of the term of tax as prescribed expires, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, successively adopt the following enforcement measures:

(1)    Notify the financial institution to withhold tax from the deposits in the written form;

(2)    Sell off the dutiable goods and withhold tax from the proceeds; and

(3)    Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.

Article 12 Where it notifies the financial institution to withhold tax in the situation as prescribed in Article 11 of these Measures, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People’s Republic of China to the financial institution to inform it to withhold corresponding tax from the deposit of the taxpayer or the guarantor.

Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China to the taxpayer or the guarantor.

Article 13 Where there are the situations as prescribed in Article 11 of these Measures, the overdue payment of Customs duties shall be levied during the period from the expiration of the term of tax as prescribed to the date when tax is withheld and simultaneously withheld

Article 14 Where there are the situations as prescribed in Article 11 of these Measures, and it determines to withhold the tax with the proceeds by selling off the detained dutiable goods or other properties valued at that of tax payable, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People’s Republic of China to the taxpayer or the guarantor.

Where the proceeds is insufficient to withhold tax in the situation as prescribed in Article 1, the Customs shall continue to adopt the enforcement measures to make up the balance of the tax; where there is residual payment after withholding tax and deducting relevant fees from the proceeds, it shall be returned to the taxpayer or the guarantor.

Article 15 Where it detains goods or other properties in accordance with Articles 8 and 14 of these Measures, the Customs shall properly take care of the detained goods or other properties and shall not use or damage them at will.

Article 16 Where there is no way to adopt tax preservation and enforcement measures, or there is still no way to levy full tax even though the Tax Preservation and enforcement measures have been adopted according to these Measures, the Customs shall apply to the People’s court for enforcement by law and submit relevant materials in accordance with the requirements.

Article 17 Where goods or other properties are detained in accordance with Articles 8 and 14 of these Measures, the staff of the Customs conducting the behavior shall not be less than 2 persons and show enforcement documents.

Article 18 Where one taxpayer or guarantor does not accept the tax preservation and enforcement measures adopted by the Customs, he may apply for the administrative reexamination or file an administrative suit by law.

Article 19 Where the taxpayer has paid tax within the term of tax as prescribed, but the Customs fails to remove the Tax Preservation measures or inappropriately adopt the tax preservation and enforcement measures so that the legal rights and interests of the taxpayer or the guarantor suffers losses, the Customs shall bear the liability of compensation.

Article 20 The legal documents delivered under these Measures shall be signed or sealed by the taxpayer or the agent, the guarantor and the keeper; where the taxpayer or the agent, the guarantor and the keeper declines to sign or seal, the staff of the Customs shall mark on the relevant legal documents and get the witnesses to sign or seal.

Article 21 Where the Customs staff adopts tax preservation and enforcement measures not by law and damage the national interests or the legal rights and interests of the taxpayer or the guarantor with serious consequences caused, they shall be given punishment according to law. If a crime is constituted, criminal liability shall be prosecuted by law.

Article 22 Where the taxpayer or the guarantor resists or hampers the Customs to adopt tax preservation and enforcement measures by law, he shall be forwarded to local public security authority for handling by law. If crime is constituted, criminal liability shall be prosecuted.

Article 23 The legal documents listed in these Measures shall be separately formulated and promulgated by the General Administration of Customs.

Article 24 These Measures shall be interpreted by the General Administration of Customs.