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2006年6月14日,海关总署以海关总署令第150号正式对外公布了《中华人民共和国海关加工贸易企业联网监管办法》(以下简称《办法》),这是海关总署规章级的一个规范性文件,于8月1日正式施行。与此同时,2003年3月19日海关总署令第100号发布的《中华人民共和国海关对加工贸易企业实施计算机联网监管办法》废止。该《办法》共20条,言简意赅地明确了立法目的、依据、适用范围、管理方式、权利义务和法律责任等内容。与以前的规定相比在制度建设上具有与时俱进的新亮点。
On June 14, 2006, the General Administration of Customs released the “Regulations of the People’s Republic of China on the Customs Supervision of the Processing Trade Enterprises” (the “Measures”) formally announced by Order No. 150 of the General Administration of Customs, which is the official seal of the General Administration of Customs A normative document, on August 1 formally implemented. At the same time, the “Measures of the Customs of the People’s Republic of China on the Implementation of Computer Network Supervision Measures for Processing Trade Enterprises” promulgated by the General Administration of Customs Order No. 100 on March 19, 2003 was repealed. The “Measures” a total of 20, concise and clear to the legislative purpose, basis, scope of application, management style, rights and obligations and legal responsibilities and so on. Compared with the previous provisions in the system construction with the times with the new bright spot.