The General Administration of Customs ("GAC") has recently issued the Announcement [2018] No.117, deciding to stop using the former electronic payment system for customs tariffs and fees from October 1, 2018 and replace it with the new generation electronic payment system for customs tariffs and fees.
The announcement states that, the former electronic payment system will cease to operate beginning from October 1, 2018, and the customs will no longer transmit tax vouchers and cash deposit data to third party payment platforms. Enterprises may opt to pay tariffs and fees due over the counters or log into the "Single Window" or the "Internet Plus Customs" platform to use the new generation electronic payment system for the same purpose. Details about the operations could be found in the Announcement of the General Administration of Customs [2018] No.74. Meanwhile, the announcement provides that, the function of electronic guarantees of the former electronic payment system has been scrapped from September 15. Where tariffs involved in relevant letters of guarantee have been paid in full, as confirmed by the customs, the guarantee agency may apply for having the original copy of the bank guarantee returned. Enterprises opting for the new generation electronic payment business shall issue the instructions on deducting tariffs (fees) and complete the payment of tariffs and fees, within ten days from the day when the customs complete the examination of customs declarations and generate the electronic information about tax payments.