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一把火烧了保税品 2003年10月15日,A公司以加工贸易方式进口了一批用于生产儿重服装的保税布料。货物办结通关手续后,A公司因暂时无场地存放该批保税料件,在报请某海关同意后,将货物交予某海关指定的经营海关监管货物仓储业务的B企业暂时保管,B企业将进口布料存放于其下属的一家仓库。2003年10月18日晚,存放A公司上述货物的仓库发生火灾,包括保税布料在内的仓储货物全部被烧毁。事后查明,火灾的起因是由于仓库照明线路电线老化,因超负荷用电导致电线短路而引起的,B企业向某海关报告了有关情况。2003年11月3日,某海关要求A公司办结上述货物的海关监管手续,同时根据《海关法》第三十八条的有关规定,责令B企业承担保税料件缴纳税款的义务。
A Burning of the Bonded Goods On October 15, 2003, Company A imported a batch of bonded fabrics for the production of children’s heavy garments in the form of processing trade. Upon completion of the customs clearance procedures, Company A temporarily stores the batch of bonded materials due to the temporary absence of venue. Upon submission of the consent of a customs agency, the Company shall deliver the goods to Party B, a warehouse designated by the Customs, for the supervision of the warehousing of the goods under Customs supervision. Imported fabrics stored in a subordinate warehouse. On the evening of October 18, 2003, a fire broke out in the warehouse where Company A placed the above goods, and all the warehousing goods including bonded fabrics were completely destroyed. Afterwards, the cause of the fire was caused by the aging of the lighting wires of the warehouse and the short circuit of the wires due to overloading of electricity. The B company reported the situation to a customs office. On November 3, 2003, a customs office demanded that Company A conclude the customs formalities for customs clearance of the above-mentioned goods and, in accordance with the relevant provisions of Article 38 of the Customs Law, order the enterprise B to undertake the obligation of paying tax for the bonded materials.