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国家商检局


进出口商品报验的规定(附英文)

1989年9月1日，国家商检局

前言
为了加强进出口商品报验管理工作，根据《中华人民共和国进出口商品检验法》的有关条款，特制定本规定。

第一条 报验单位
一、有进出口经营权的国内企业；
二、进口商品收货人或其代理人；
三、出口商品生产企业；
四、对外贸易关系人；
五、中外合资、中外合作和外商独资企业；
六、国外企业、商社常驻中国代表机构等。

第二条 报验范围
一、《种类表》内的进出口商品；
二、出口食品卫生检验和检疫，以及出口动物产品的检疫；
三、出口危险品包装容器的性能鉴定和使用鉴定；
四、装运出口易腐烂变质食品的船舱，集装箱等；
五、其它法律或者行政法规规定必须经商检机构检验的进出口商品；
六、我国与进口国主管部门协定必须凭我国商检机构证书方准进口的商品；
七、对外贸易合同、信用证规定由商检机构检验出证的商品；
八、对外贸易关系人申请的鉴定业务；
九、委托检验业务。
有下列情况之一者，商检机构一般不予受理报验：
一、应施检验的出口商品，未经检验已装运出口的；
二、按分工规定，不属商检工作范围的。

第三条 报验时必须提供的单证
一、进口商品报验时，报验人应提供外贸合同、国外发票、提单、装箱单和进口货物到货通知单等有关单证；
申请进口商品品质检验的还应提供国外品质证书，使用说明及有关标准和技术资料，凭样成交的，须加附成交样品；
申请残损鉴定的还应提供理货残损单、铁路商务记录、空运事故记录或海事报告等证明货损情况的有关单证；
申请重（数）量鉴定的还应提供重量明细单，理货清单等；
进口商品经收、用货部门验收或其他单位检验的，应加附有关验收记录，重量明细单或检验结果报告单等；
二、出口商品报验时，报验人应提供外贸合同（确认书），信用证以及有关单证函电等。凭样成交的应提供买卖双方确认的样品。申请预验的商品，应提供必要的检验依据。
经本地区预验的商品需在本地区换证出口时，应加附由该局签发的预验结果单；

经其他商检机构检验的商品，必须加附发运地商检机构签发的“出口商品检验换证凭单”正本。
凡必须向商检机构办理卫生注册及出口质量许可证的商品，必须交附商检机构签发的卫生注册证书、厂检合格单或出口质量许可证。 冷冻、水产、畜产品和罐头食品等须办理卫生证时，必须交附商检机构签发的卫生注册证书及厂检合格单。
三、申请鉴定业务的报验
对外贸易关系人申请的鉴定业务，根据鉴定工作需要应附交有关合同、国外发票、提单（运单）、商务记录、重量明细单，拟装货物清单、舱单、配载图、船方函电或书面说明，海事报告或其它有关证明。
四、申请危险品包装检验的报验
（一）申请危险品包装性能鉴定时，申请人须提供有关产品标准和工艺规程等有关资料；
（二）申请危险品包装使用鉴定时，申请人须提供包装性能鉴定报告及有关单证。
五、申请委托检验的报验
（一）申请人应提交检验样品、列明检验要求，必要时提供有关检验标准或检验方法；
（二）国外委托人委托检验和鉴定业务时，应提供有关函电或资料。

第四条 报验时限和地点
必须经商检机构检验的进口商品到货后，由收货单位或代理接运单位凭《进口货物到货通知单》或其它有关单证向到货口岸或到达站商检机构办理进口商品登记；
《种类表》内的进口商品以及须商检机构检验出证对外索赔的《种类表》外的进口商品，收用货部门或代理人均应在索赔有效期前不少于三分之一的时间内向货物目的地商检机构报验，如索赔期已近，来不及完成检验出证者，报验人须预先向国外办理延长索赔手续；
进口商品的残损检验应在口岸报验；
大宗散装进口商品鉴重一般应在口岸报验；
一批到货分拨数地的进口商品，收货部门或代理人应报请口岸商检机构检验出证，因故不能在口岸进行整批检验的，应申请办理易地检验手续。
出口商品最迟应于报关或装运出口前十天报验，对个别检验周期较长的商品，应留有相应扦样、检验等方面的时间。

第五条 报验要求
一、报验人必须按规定认真填写要求报验的检验申请单，每份申请单只限填报一批商品，做到书写工整，字迹清楚，不得随意涂改，项目填写齐全，译文准确，中英文内容一致，加盖报验单位公章；
二、报验人对所需检验证书的内容如有特殊要求的应预先在检验申请单上申明；

三、申请报验时应按规定缴纳检验费；
四、报验人应预先约定抽样检验、鉴定的时间提供进行抽样和检验鉴定等必要的工作条件；
五、已报验的出口商品，如国外开来信用证修改函时，凡涉及与商检有关的条款，报验单位须及时将修改函送商检机构，办理更改手续；
六、报验人如因特殊原因需撤销报验时，经书面申明原因后，可办理撤销；
七、报验人领取证书时应如实签署姓名和领证时间。对证书应妥善保管，不得丢失。各类证书应各按其特定的范围使用，不得混用。

第六条 证单的更改
一、商检机构签发的各种证单，报验人有正当理由需要更改或者增减内容时，必须向原签证的商检机构申请，并随附原签发的全部证单，经审核同意后，由原商检机构予以更改或者换发有关证单；
二、内地商检机构签发的证书，如发现问题，属于检验项目内容的更改和补充，应由报验人与原签证商检机构联系处理；
三、报验人须严格遵守商检法和有关行政法规的规定，对商检证单不得擅自涂改、伪造、变造和非法转让。

第七条 出运限期
经商检机构检验合格发给检验证书或者放行单的出口商品，一般应在证单签发之日起两个月内装运出口，鲜活类出口商品应当在两周内装运出口。超过上述期限的应向商检机构重新报验，并交回原签发的所有检验证书和放行单。

第八条
第八条 本规定由国家商检局负责解释。

第九条
第九条 本规定自公布之日起实施。

PROVISIONS ON THE APPLICATION FOR INSPECTION OF IMPORT AND EXPORTCOMMODITIES

(Promulgated by the State Administration of Import and Export Com-modity Inspection on August 21, 1989)

Whole Doc.
With a view to strengthening the administrative work of application
for inspection of import and export commodities, these provisions are
formulated in accordance with the relevant articles of the Law of the
People's Republic of China on Import and Export Commodity Inspection.

Article 1 Application Units
(1) Domestic enterprises authorized to engage in import and export
business;
(2) Receivers (consignee) of import commodities or their agents;
(3) Manufacturers producing export commodities;
(4) Parties involved in foreign trade;
(5) Chinese-foreign equity joint ventures, Chinese-foreign
contractual joint ventures and wholly foreign-owned enterprises;
(6) Representative offices of foreign enterprises and trade
corporations in China.

Article 2 Scope of Application for Inspection
(1) Import and export commodities included in the List of
Commodities;
(2) Sanitary inspection and quarantine of export food and quarantine
of export animal products;
(3) Performance testing and usage testing of packagings (pressure
vessels or containers) for dangerous export goods;
(4) Vessels and containers used for carrying export perishable food;
(5) Import and export commodities subject to inspection by the
commodity inspe ction authorities under other laws or administrative rules
and regulations;
(6) Commodities which can be permitted for import must be subject to
the certificates issued by the commodity inspection authorities in
accordance with the agreement between the competent departments of China
and those of the importing countries;
(7) Commodities subject to inspection and certification by the
commodity inspection authorities as specified in the foreign trade
contracts or letter of credits;
(8) Superintending and surveying services upon application by the
parties involved in foreign trade;
(9) Inspection services upon entrustment.
The commodity inspection authorities will not accept the application
for inspection, if there is any one of the following conditions:
(1) Export commodities subject to inspection have been shipped out
without inspection;
(2) Commodities do not belong to the scope of commodity inspection in
accordance with the division of work.

Article 3 Documents / Certificates Required for Application for Inspection
(1) The applicants when applying for inspection of import
commodities, shall submit the foreign trade contracts, foreign invoices,
bill of lading, packing list and the Notice for Arrival of Imported Goods;
Those applying for quality inspection of import commodities shall
submit the quality certificates of foreign countries, instruments of usage
relative standards and technical materials. If the contract is concluded
based on samples, the transaction samples must be attached accordingly;
Those who applying for survey on damage goods shall submit the
relative documents/certificates, such as tallying sheet of damage goods,
the railway commercial records, the air accident records or the marine
reports;
Those who applying for weight (quantity) survey shall submit the
description of weight and tallying sheet, etc.;
Import commodities subject to inspection and receipt by the receivers
and end-users, or subject to inspection by other units, are required to be
attached with the inspection and receipt records, weight description and
report of inspection findings.
(2) The applicants when applying for inspection of export commodities
shall submit foreign trade contracts, (confirmation letters), L/C and
relative documents/certificates and letters. If the contract is concluded
based on samples, the samples confirmed by two parties are required to be
attached. Those who apply for preliminary inspection of export commodities
shall submit the necessary inspection basis.
If the commodities subject to preliminary inspection are to be
exported against the inspection certificates issued by the local commodity
inspection authorities the preliminary inspection results shall be
attached.
Commodities subject to inspection by the other commodity inspection
authorities must be attached with the original copy of "List of Exchanging
Inspection Certificates of Export Commodities".
Any commodities which must make sanitary registration and export
quality license with the commodity inspection authorities shall be
attached with the sanitary registration certificates issued by the
commodity inspection authorities, the qualified inspection report issued
by the factory or the export quality license.
If frozen, aquatic, animal products and canned food are required to
go through formalities for sanitary registration certificates, the
sanitary registration certificates issued by the commodity inspection
authorities and the qualified inspection report issued by the factory must
be presented to the commodity inspection authorities.
(3) Application for inspection of superintending and surveying
services The pa rties involved in foreign trade when applying for
superintending and surveying services shall submit the relevant contracts,
foreign invoices, bill of lading (transport bill of lading), commercial
records, weight descriptions, cargo manifests, storage plan, letters by
shippers or writing instruments, marine reports or other relative
certificates.
(4) Application for inspection of packaging inspection of dangerous
goods
((1)) The applicants when applying for testing on performance of
packagings of dangerous goods must submit the relevant documents such as
standards for products and processing specifications, etc.;
((2)) The applicants when applying for testing on usage of packagings
of dangerous goods must submit the performance testing report and the
relative documents and certificates.
(5) Application for inspection of entrustment inspection
((1)) The applicants shall submit the samples for inspection and
state the inspection requirements, and if necessary shall submit the
relevant standard for inspection or inspection methods;
((2)) Foreign parties when applying for entrustment inspection and
surveying services shall submit the relevant letters and materials.

Article 4 Time-limit and Place of Application for Inspection
After arrival of the import commodities which are subject to
inspection by the commodity inspection authorities, the receivers or the
forwarding agents shall make registration for import commodities with the
commodity inspection authorities located at the arrival port or the
station of arrival against the "Notice of Arrival of Imported Goods" or
other relative documents/certificates;
For import commodities which are included in the List of Commodities
and for import commodities which are not included in the List of
Commodities, but subject to inspection certificates issued by the
commodity inspection authorities, against which claim may be claimed, the
receivers and end-users or their agents shall apply for inspection to the
commodity inspection authorities located at the destination of goods
within the time-limit at least before 1/3 valid period for claim. If the
valid period for claim is limited to accomplish the inspection procedures
for issuing certificates the applicants must make an application for
extension of the claim period with the foreign parties in advance;
Application for inspection of damage survey on damaged import
commodities are in general made at the arrival port;
Application for inspection of weight survey on large quantity of
import commodities in bulk are in general made at the arrival port;
For a batch of import commodities which will be distributed to
several places, the receivers or their agents shall apply to the commodity
inspection authorities located at the port for inspection and issuance of
certificates. Those which can not be inspected at the port by batches due
to some certain reasons shall apply for inspection at another place.
For export commodities, application for inspection shall be made at
least 10 days before declaration to the Customs or before shipment. For
some special export commodities which need longer time for inspection,
appropriate time shall be kept for sampling and inspection.

Article 5 Requirements of Application for Inspection
(1) The applicants must fill in the application in accordance with
the requirements. Being of clear writing, accurate, complete in filled
items, and identical Chinese and English version, and with stamps of the
application units, one copy of the application is only to refer to one
batch on commodities. No change or alternation of the contents of the
application can be made;
(2) If the applicants, have some special requirements about the
contents of the inspection certificate, they shall make a statement on the
application of inspection in advance;
(3) The applicants when applying for inspection shall pay the
inspection fee in accordance with the provisions;
(4) The applicants shall arrange the time for sampling inspection
procedures, and testing and provide the necessary working conditions for
sampling, inspection and testing.
(5) For export commodities which have completed the application
procedures for inspection, if the L/C is required to be revised by foreign
letters, which refers to some commodity inspection clauses, the applicants
must present the revised letter to the commodity inspection authorities
and go through the formalities for modifying the clauses related.
(6) The applicants when withdrawing the application for inspection
due to some special reasons, shall proceed with the cancellation of
application for inspection by making a written statement.
(7) The applicants, what taking the inspection certificates shall
sign their accurate names and time, and keep the certificate in a proper
way. The various kinds of certificates shall be used in accordance with
their special requirements and will not be mixed up for use.

Article 6 Modification of Certificates and Documents
(1) The applicants when deemed necessary, have reasonable reasons to
require t o modify or add/remit the contents of the various kinds
certificates and documents issued by the commodity inspection authorities,
they must make an application to the original commodity inspection
authority which issued the certificates and present all the certificates
and documents originally issued. Subject to examination and approval, the
relevant certificates documents may be modified or reissued by the
original commodity inspection authority.
(2) If the inspection certificates issued by the inland commodity
inspection authorities are found some problems which refer to the
modification and the contents of inspection items, the applicants shall
contact with the original commodity inspection authority which issued the
inspection certificate to deal with the relative matters.
(3) The applicants must strictly abide by the Law of the People's
Republic of China on Import and Export Commodity Inspection and the
relevant administrative laws, rules and regulations, no commodity
inspection certificates can be allowed purposely to be altered, falsified,
remade and illegally assigned.

Article 7 The Time-limit for Shipment
The export commodities subject to inspection by the commodity
inspection authorities which have been issued the inspection certificate
or releasing notices shall be in general shipped out within 2 months since
the date of issuing the certificates or documents, while the fresh and
live commodities shall be shipped out within two weeks. If the export
commodities are not shipped out within the above- mentioned time-limit,
the application for reinspection must be made with the commodity
inspection authorities, and all inspection certificates and releasing
notices issued originally must be returned respectively.

Article 8
The right of interpreting these Provisions resides in the State
Administration of Import and Export Commodity Inspection.

Article 9
These Provisions shall go into effect on the date of their
promulgation.


债转股运作过程中的律师业务

石金星 郎元鹏


债转股是国家组建资产管理公司，在依法收购和处置国有商业银行原有不良资产的基础上，对部分企业的银行贷款，以资产管理公司作为投资主体实施的将债权(原银行贷款)转化为股权的改革，即银行把对企业的贷款债权剥离给资产管理公司，然后转为股权，由资产管理公司作为股东，行使出资人对企业权利。债转股作为我国产业政策的一个转型，其目的在于盘活银行的不良资产，化解金融风险，促使国有企业摆脱困境和建立健全现代企业制度，确保国有资产的保值增值。
“债转股”从理论上提出由来已久，但鉴于缺乏直接的法律依据和现有法律的障碍(例如、《商业银行法)第43条关于商业银行不得向企业投资的规定)，该理论一直未付诸实施，直到1999年7月国家下发《关于实施债权转股权若干问题的意见》这—规范性法律文件。目前，以信达、长城、华融、东方四大资产管理公司和国家开发银行为持股人，国家经贸委和中国人民银行为主管机关的债转股模式宏观构架已经确立。1999年9月2日，中国信达资产管理公司与北京建材集团签署第一笔债转股协议，由建设银行剥离给信达资产管理公司的北京水泥厂9．7亿元贷款债权转为股权，北京水泥厂免除了近10亿元债务；债转股工作由此拉开，四大资产管理公司相继开始运作。在甘肃，以处置建设银行和开发银行不良资产的信达资产管理公司、处理农业银行不良资产的长城资产管理公司和处置工商银行不良资产的华融资产管理公司已在兰州设立办事处井开始工作。
一、实施债股的意义
实施债转股后；原国有企业的还本付息将变为资产管理公司持股分红，这不但对处于困境的国有企业和不良资产率上涨、面监金融风险的国有商业银行带来发展机遇，而且对国民经济的健康、持续发展有重大意义：
其一、处于困境的国有企业降低了负债，获得了一笔不需偿还的稳定资金；与上市融资有相同的效果。这样，企业也提高了资金周转的灵活度，降低了负债。
其二、企业通过债转股改变了股权结构，资产管理公司作为，新持股入的加入将促进企业经营机制的转换和现代企业制度的建立。
其三、国有商业银行的不良债权转为股权后，资产管理公司介入企业的经营，有望通过资产运作，最终出售所持股权，收回债权；达到盘活银行不良资产的目的；同时国有商业银行也通过剥离不良资产，大大降低了经营风险。
其四、实现全国总量在1．2亿左右不良资产的债转股；使该笔巨额债权成为国有企业的资产后，可以增加企业的负债能力和可抵押资产，，提高企业信誉，有助于促进进一步融资，从而达到缓冲通货紧缩的目的，利于国民经济持续；健康发展。
二，债转股的运作程序和其中的律师业务 根据国家的法律文件和目前运作实践，债转股的基本程序为：由国家经贸委按国家规定的，定条件向资产管理公司提出债转股的建议名单，再由各资产管理公司对名单中的企业进行调查和独立评审；确认债权性质和金额；论证实施债转股的可行性，并与企业和贷款银行共同提出实施债转股的具体方案，该方案经国家经贸委；财政部和中国人民银行联合审核同意并报国务院批准后实施。
债转股作为全新的金融工作，其政策性艮强，涉及到大量的法律法规和国家政策；其操作难度很大，涉及到大量的调查、论证工作，并需制作和签订各种复杂的法律文件，因此，高素质的律师作为法律顾问参与债转股的项目操作显得更为重要。
1、债权确认与收购阶段的律师工作资产管理公司在债权确认和收购阶段必然涉及到对负债企业现行法律地位和经营状况的调查；对债权损失确认、与商业银行协商债权收购条件等事项，这些都是律师擅长的非诉讼业务。具体由律师参与调查组，通过负债企业、主办银行、当地工商、税务、企业主管部门、司法机关、企业的交易相对入(主要客户)调查企业的经经营状况，与其他调查人员(例如财务、信贷人员)一起确认债权损失，最后负责起草被调查企业不良债务的调查报告或出具资信调查报告书，对被调查企业的持续经营能力、偿债能力、目前存在的问题和发展前景作出综合评价，对债权的安全性作出法律评价并提出基本的处置意见一一诉讼：破产或收购。对欲收购的债权，参与和商业银行的谈判、协商收购价格、收购条件等，并起草收购协议书等法律文件。
2、债转股可行性论证阶段的律师工作
目前，许多国家企业视债转股为国家为其提供的“最后的晚餐”，为达到逃避债务和控股的目的，隐瞒真实情况，制造虚假信息；当地政府和企业主管部门视债转股为甩包袱的“最佳时机”，这些都将干扰债转股工作的顺利进行。律师在这一阶段，依据第一阶段的调查报告和国家法律法规及相关政策出具法律意见书，对每笔债权实行债转股的可行性提出中肯、可行、有效的法律意见，以防止负债企业的规避行为，避免资产管理公司与企业主管部门、地方政府之间的冲突；保障资产管理公司的独立评审权和自立决策权。
3、债转股实施阶段律师的参与
债转股可能涉及到具体方案的制定、负债企业的增资扩股和股份制改造，这些工作十分复杂；律师的参与非常有必要。在制定债转股实施方案时，由律师审查其可行性、是否符合《公司法)等法律的规定；是否符合国家产业政策等，以确保买施方案现实可行，便于操作；在具体实施方案时，负债企业如为非公司企业，则应进行股份制改造，资产管理公司作为股东参与新公司的发起，按新公司的注册程序办理工商注册登记；如负债企业为规范的公司，资产管理公司的加入必然引起股东结构的变化，应依法办理增资扩股，变更工商登记、重新申领营业执照等手续。、这些环节涉及到股份制改造、资产评估、产权界定、工商注册登记及变更登记等法律事务、律师的参与会有效地保障这些工作有序、高效地进行。
4、律师协助资产管理公司，在债转股企业经营成熟阶段退，出，最终实现债权。
有一点必须明确，债转股不是普通的机制，而特定时期的政策资产管理公司也是一个临时性机构，无论从债转股的文件还是实例来 看，资产管理公司都是阶段性持股，其真正目的不是作企业的股东，而是．最终出售股权，收回债权。因此，资产管理公司必将在债转股企业经营成熟阶段退出。这—阶段律师的工作有：第一、在协助制定债转股方案和起草公司章程中，应预先订立资产管理公司转让出资(出让股权)的相关条款，以约束各方，以便日后退出；第二、实施具体方案中，作为资产管理公司的法律顾问，对债转股的企业开展管理咨询，帮助实施战略管理，建立健全企业法人治理结构，确保债转股企业’的规范运作和健康发展；第三、待债转达股企业经营良好，资产管理公司退出时机成熟时，协助资产管理公司按以下方式退出，实现债权：(1)债转股企业自身股权回购；(2)资产管理公司向第三人转让在债转转股企业中的出资(股权)；(3)通过企业重组、兼并、收购或证券化上市等其他方式司接退出。总之这些方式涉及到企业之间错综复杂的法律关系的设立、变更和消灭，需要高素质律师提供优质法律服务。