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为规范海关对来往粤港澳公路车辆的监管,进一步明确管理相对人的权利和义务,根据《中华人民共和国海关法》和《中华人民共和国海关关于来往香港、澳门公路货运企业及其车辆和驾驶员的管理办法》(海关总署令第118号)的有关规定,现就来往粤港澳公路货运车辆的有关事项公告如下:一、已在海关办理备案手续的来往粤港澳公路货运车辆,属于海关监管对象,车辆运营人对其负有保管义务,有责任保证车辆符合海关监管要求,履行海关手续,承担缴纳税款责任。
In order to standardize the customs supervision of vehicles traveling to Guangdong, Hong Kong and Maucao and to further clarify the rights and obligations of the counterparts, according to the Customs Law of the People’s Republic of China and the Customs Law of the People’s Republic of China on Freight Forwarding and Cargo Traffic among Hong Kong and Macao Highway Vehicles and Drivers (General Administration of Customs Order No.118), the following is announced on the relevant matters concerning freight vehicles going to and from Guangdong, Hong Kong and Macao: I. Freight vehicles to and from Guangdong, Hong Kong and Macau that have been registered at the Customs and Excise Department belong to the Customs Supervision Object, the vehicle operator has the obligation to keep it, and has the responsibility to ensure that the vehicle meets the regulatory requirements of the customs, fulfill the customs formalities and assume the responsibility of paying taxes.