报关企业代理进口，收300元代理费，被没收，加罚5000多
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;">本文为原创作品，未经许可不得以任何方式转载。</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/zH0okoyR3tPIicFJAPAb1mXO0dH85lmUibL49BYib7HbFRNQnshVL9aV9icaLCAInhnSa03Q2mTr91vCm5Mmj9XZlw/640?wx_fmt=png&wxfrom=5&wx_lazy=1&wx_co=1&tp=webp" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">问</span></span></strong><strong style="color: blue;"><span style="color: black;">：</span></strong><span style="color: black;">我</span><span style="color: black;">们</span><span style="color: black;"><span style="color: black;">机构</span>进口一</span><span style="color: black;">票货物中，有部分是</span><span style="color: black;">微晶石蜡，</span><span style="color: black;">业务人员在操作进口手续时忘记报检了，<span style="color: black;">此刻</span>被海关调查，请问<span style="color: black;">咱们</span>会被<span style="color: black;">怎样</span>处罚</span><span style="color: black;">？</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">答</span></span></strong><strong style="color: blue;"><span style="color: black;">：</span></strong><span style="color: black;">应该</span><span style="color: black;">会被罚款，有</span><span style="color: black;">违法所得的，没收违法所得。</span><span style="color: black;">微晶石蜡</span><span style="color: black;">为法检商品，应当报检，贵司进口</span><span style="color: black;">微晶石蜡</span><span style="color: black;">未报检<span style="color: black;">形成</span>违法。</span><span style="color: black;"><span style="color: black;"><span style="color: black;">按照</span></span></span><span style="color: black;">《进出口商品检验法实施条例》</span><span style="color: black;"><span style="color: black;">第十六条<span style="color: black;">第1</span>款</span></span><span style="color: black;">之规定，</span><span style="color: black;"><span style="color: black;">法定检验的进口商品的收货人应当持合同、发票、装箱单、提单等必要的凭证和<span style="color: black;">关联</span><span style="color: black;">准许</span>文件，向报关地的出入境检验检疫<span style="color: black;">公司</span>报检；通关放行后</span>20<span style="color: black;">日内，收货人应当<span style="color: black;">按照</span>本条例第十八条之规定，向出入境检验检疫<span style="color: black;">公司</span>申请检验。法定检验的进口商品未经检验的，不准<span style="color: black;">营销</span>，不准<span style="color: black;">运用</span>。</span></span><span style="color: black;"><span style="color: black;"><span style="color: black;">按照</span></span></span><span style="color: black;">该实施条例</span><span style="color: black;"><span style="color: black;">第四十</span></span><span style="color: black;">五</span><span style="color: black;"><span style="color: black;">条</span></span><span style="color: black;"><span style="color: black;">第1</span>款</span><span style="color: black;"><span style="color: black;">之规定</span></span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;">进出口商品的收货人、发货人、代理报检企业<span style="color: black;">或</span>出入境快件运营企业、报检人员不如实<span style="color: black;">供给</span>进出口商品的真实<span style="color: black;">状况</span>，取得出入境检验检疫<span style="color: black;">公司</span>的<span style="color: black;">相关</span>证单，<span style="color: black;">或</span>对法定检验的进出口商品不予报检，逃避进出口商品检验的，由出入境检验检疫<span style="color: black;">公司</span>没收违法所得，并处商品货值金额</span><span style="color: black;">5%</span><span style="color: black;">以上</span><span style="color: black;">20%</span><span style="color: black;">以下罚款。</span></span><span style="color: black;">综上所述，贵司进口</span><span style="color: black;">微晶石蜡</span><span style="color: black;">未报检<span style="color: black;">形成</span>违法，可由海关处罚</span><span style="color: black;">。</span><img src="https://mmbiz.qpic.cn/mmbiz_png/zH0okoyR3tN4CZY0Dd3mQuApicibkB43G0GibxJ1dwXibQASIejmahsaQghicHQpmLMqFOAvraXCT4C4egWzYsQwMrw/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/zH0okoyR3tN4CZY0Dd3mQuApicibkB43G0ZFc4xKFqvNtjzX4YukcC62ib6DATjrtw02myTn1Bx5pje1vjtXLAs7g/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">典型案例：</span></strong><span style="color: black;">2022<span style="color: black;">年</span><span style="color: black;">2</span><span style="color: black;">月</span><span style="color: black;">23</span><span style="color: black;">日，当事人</span></span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">受</span></span><span style="color: black;">某</span><span style="color: black;"><span style="color: black;">进出口有限<span style="color: black;">机构</span><span style="color: black;">拜托</span>向</span></span><span style="color: black;"><span style="color: black;">Y</span></span><span style="color: black;"><span style="color: black;">海关申报一票韩国进口的货物，收取代理<span style="color: black;">花费</span>共</span>300<span style="color: black;">元，报关单号为</span></span><span style="color: black;"><span style="color: black;">XXXXX</span></span><span style="color: black;">0221000006138</span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;">申报第</span>3<span style="color: black;">项商品为</span><span style="color: black;">“</span><span style="color: black;">固化剂</span><span style="color: black;">”</span></span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;">第</span>5<span style="color: black;">项商品为</span><span style="color: black;">“</span><span style="color: black;">稀释剂</span><span style="color: black;">”</span></span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;">申报货值共</span>6632.1 <span style="color: black;">美元。</span><span style="color: black;">7</span><span style="color: black;">月</span><span style="color: black;">1 </span><span style="color: black;">日经</span></span><span style="color: black;"><span style="color: black;">Y</span></span><span style="color: black;"><span style="color: black;">海关工作人员核查<span style="color: black;">发掘</span></span></span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;"><span style="color: black;">以上</span>两项商品<span style="color: black;">实质</span>为危险化学品，属于法检商品，货值共</span>42322.66<span style="color: black;">元人民币， 当事人未对<span style="color: black;">以上</span>商品报检。当事人在调查笔录中承认<span style="color: black;">以上</span>违法事实。以上<span style="color: black;">行径</span>有</span><span style="color: black;">(1)</span></span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">的营业执照复印件；</span>(2)</span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">的授权<span style="color: black;">拜托</span>书、法人和被查问人身份证复印件；</span>(3)<span style="color: black;">代理报关协议及代理报关<span style="color: black;">花费</span>发票；</span><span style="color: black;">(4)</span></span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">《查问笔录》原件；</span>(5)</span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">的<span style="color: black;">状况</span>说明原件；</span>(6)<span style="color: black;">报关单</span></span><span style="color: black;"><span style="color: black;">XXXXX</span></span><span style="color: black;">0221000006138<span style="color: black;">及随附单据复印件；</span><span style="color: black;">(7)</span><span style="color: black;">新一代通关管理系统截图复印件；</span><span style="color: black;">(8)</span><span style="color: black;">化学品安全数据单复印件等证据为证。</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">当事人对法定检验的进口商品不予报检，逃避进口商品检验的<span style="color: black;">行径</span>，违反了《中华人民共和国进出口商品检验法》第十一条、《中华人民共和国进出曰商品检验法实施条例》第十六条的<span style="color: black;">相关</span>规定。<span style="color: black;">按照</span>《中华人民共和国进出口商品检</span> <span style="color: black;">验法实施条例》第四十五条<span style="color: black;">第1</span>款的规定，对当事人作出如下行政处罚：</span>1<span style="color: black;">、 没收违法所得</span><span style="color: black;">300</span><span style="color: black;">元；</span><span style="color: black;">2</span><span style="color: black;">、 科处罚款</span><span style="color: black;">5079</span><span style="color: black;">元。</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">法律分析与合规指引：</span></strong><span style="color: black;"><span style="color: black;">按照</span></span><span style="color: black;">《进出口商品检验法实施条例》第十六条<span style="color: black;">第1</span>款之规定，</span><span style="color: black;"><span style="color: black;">法定检验的进口商品的收货人应当持合同、发票、装箱单、提单等必要的凭证和<span style="color: black;">关联</span><span style="color: black;">准许</span>文件，向报关地的出入境检验检疫<span style="color: black;">公司</span>报检；通关放行后</span>20<span style="color: black;">日内，收货人应当<span style="color: black;">按照</span>本条例第十八条的规定，向出入境检验检疫<span style="color: black;">公司</span>申请检验。法定检验的进口商品未经检验的，不准<span style="color: black;">营销</span>，不准<span style="color: black;">运用</span>。</span></span><span style="color: black;"><span style="color: black;">按照</span>该实施条例</span><span style="color: black;"><span style="color: black;">第四十</span></span><span style="color: black;">五</span><span style="color: black;"><span style="color: black;">条</span></span><span style="color: black;"><span style="color: black;">第1</span>款之规定，</span><span style="color: black;"><span style="color: black;">进出口商品的收货人、发货人、代理报检企业<span style="color: black;">或</span>出入境快件运营企业、报检人员不如实<span style="color: black;">供给</span>进出口商品的真实<span style="color: black;">状况</span>，取得出入境检验检疫<span style="color: black;">公司</span>的<span style="color: black;">相关</span>证单，<span style="color: black;">或</span>对法定检验的进出口商品不予报检，逃避进出口商品检验的，由出入境检验检疫<span style="color: black;">公司</span>没收违法所得，并处商品货值金额</span>5%<span style="color: black;">以上</span><span style="color: black;">20%</span><span style="color: black;">以下罚款。</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">本案中，</span><span style="color: black;"><span style="color: black;">当事人</span></span><span style="color: black;">某报关有限<span style="color: black;">机构</span></span><span style="color: black;"><span style="color: black;">受</span></span><span style="color: black;">某</span><span style="color: black;"><span style="color: black;">进出口有限<span style="color: black;">机构</span><span style="color: black;">拜托</span>向</span></span><span style="color: black;"><span style="color: black;">Y</span></span><span style="color: black;"><span style="color: black;">海关申报一票韩国进口的货物，收取代理<span style="color: black;">花费</span>共</span>300<span style="color: black;">元，当事人</span></span><span style="color: black;">某报关有限<span style="color: black;">机构</span>系</span><span style="color: black;">《进出口商品检验法实施条例》</span><span style="color: black;">第</span><span style="color: black;"><span style="color: black;">四十</span></span><span style="color: black;">五</span><span style="color: black;"><span style="color: black;">条</span></span><span style="color: black;"><span style="color: black;">第1</span>款</span><span style="color: black;">规定的代理人，有义务如实报检。当事人将<span style="color: black;">实质</span>属于危险化学品的法检商品申报为</span><span style="color: black;"><span style="color: black;">第</span>3<span style="color: black;">项商品为</span><span style="color: black;">“</span><span style="color: black;">固化剂</span><span style="color: black;">”</span></span><span style="color: black;">，</span><span style="color: black;"><span style="color: black;">第</span>5<span style="color: black;">项商品为</span><span style="color: black;">“</span><span style="color: black;">稀释剂</span><span style="color: black;">”</span></span><span style="color: black;">，</span><span style="color: black;">逃避检验，构成违法。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">综合<span style="color: black;">以上</span>，</span><span style="color: black;"><span style="color: black;"><span style="color: black;">按照</span>《进出口商品检验法实施条例》第四十五条<span style="color: black;">第1</span>款的规定，</span></span><span style="color: black;"><span style="color: black;">Y</span><span style="color: black;">海关决定</span></span><span style="color: black;"><span style="color: black;">对当事人作出如下行政处罚：</span>1<span style="color: black;">、 没收违法所得</span><span style="color: black;">300</span><span style="color: black;">元；</span><span style="color: black;">2</span><span style="color: black;">、 科处罚款</span><span style="color: black;">5079</span><span style="color: black;">元。</span></span></p><span style="color: black;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">大众</span>看：</p>
</span><a style="color: black;">申报进口旧五轴联动义齿机，<span style="color: black;">为何</span>被罚了15万？</a><a style="color: black;">加工贸易|无正当理由短少料件涉税70多万=罚款36万</a><a style="color: black;">申报出口墨水，<span style="color: black;">为何</span>被罚了3万</a>？<a style="color: black;"><span style="color: black;">已然</span>申报退运的保税料件向他人出售，要不要向海关申报？</a><a style="color: black;">同一票进口货物既有走私货物，又有违规货物，会没收该票所有货物吗？</a><a style="color: black;">主动披露54号公告评析：四大<span style="color: black;">好处</span>+三大利差</a><a style="color: black;">代购<span style="color: black;">行径</span>在什么<span style="color: black;">状况</span>下可能<span style="color: black;">形成</span>走私罪，入罪标准是<span style="color: black;">怎么样</span>的？</a><a style="color: black;">报关<span style="color: black;">机构</span>错误勾选“<span style="color: black;">是不是</span>符合价格承诺”，<span style="color: black;">为何</span>被罚了20万？</a>
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