JP5555783B1 - Method and system for guaranteeing customs duties using electronically recorded claims - Google Patents

Abstract

Disclosed is a method and system for guaranteeing customs duty payment using electronically recorded receivables.
A system 103 according to the present invention is connected to an importer terminal 101 and an electronic bond recording institution system 107, and accepts an electronic record bond occurrence record request from the importer terminal, Based on the above, the means for creating and storing temporarily stored data, the means for receiving the import permit date and pre-registered collateral number from the importer terminal, and requesting the occurrence record from the temporarily stored data with the import permit date as the date of occurrence Refer to the collateral information pre-registered based on the collateral number and the means to create and store the data, and if the amount included in the generated record request data is within tolerance, the stored record request data is stored in the electronic bond recording organization Means for transmitting to the system.
[Selection] Figure 1

Description

  The present invention relates to a method and system using an electronically recorded claim, and more particularly to a method and system for guaranteeing tariff payment using an electronically recorded claim.

  In international trade, importers / exporters, custodians, banks, procedural agents, and transporters carry out procedures with customs and other relevant administrative agencies for ships and aircraft that enter and leave Japan and cargo to be imported and exported. And related business. NACCS (Nippon Automated Cargo and Port Consolidated System) is known as a customs information processing system that connects such importers and exporters and customs through a network and processes procedures and related work online.

  One of the procedures and related services using such a system is the customs duty guarantee procedure. The customs duty guarantee process is a procedure for extending (payment) the due date of customs duties, etc. at the time of import for imported cargo to which the tax return method is applied. More specifically, it is a procedure for delaying tax payment by providing collateral equivalent to the amount of customs duties in the import declaration. For this purpose, the importer asks the bank to issue a guarantee, brings the guarantee issued by the bank to the customs office, obtains an import permit, and picks up the cargo.

Furthermore, there are the following two methods for such customs payment guarantee procedures.
1. Individual extension method The importer applies to the customs office for payment of customs duties for each import declaration and provides collateral equivalent to all or part of the tax amount. Within the collateral amount, an extension within 3 months from the day after the date of import permission is approved.
2. Comprehensive extension method Importers comprehensively apply to Customs for the deferred payment of customs duties, etc., for cargo expected to be imported in a specific month by the end of the previous month of the specific month, which is equivalent to the total amount of these customs duties, etc. Provide collateral. Extension within 3 months from the day after the last day of the specified month is approved as long as the accumulated amount of customs duties does not exceed the collateral amount.

  By the way, in December 2008, the Electronic Record Loan Law was enacted, an electronic bond record organization was established by Megabank, and an electronic bond record organization is also being established by the National Bank Association (JBA). At the same time, an electronic bond recording institution system that defines the content of the rights of a claim has been established by electronically recording in a record book created by the electronic bond recording institution. Specifically, the electronic bond recording organization registers the generation, transfer, payment, etc. of electronic record bonds in the record book. For example, when a paying company designates a claim amount, a due date, a creditor, etc. of an electronic claim and requests an occurrence record through a bank, an “record of occurrence” of the electronic claim is recorded in the record book. As a result, an electronic receivable in which the paying company becomes a debtor is generated. When the due date of the electronic receivable comes, the amount of the receivable is withdrawn from the account of the paying company and transferred to the account of the receiving company that is the creditor. When the transfer is made, the electronic bond recording agency records that the payment has been completed as a “record of payment” in the record book. In addition, electronic claims can be transferred by requesting the “transfer record” to the electronic claim recording organization through the bank and recording it in the record book.

  As described above regarding the customs deferred payment guarantee procedure, banks need to issue guarantees to importers and manage them, but the management of such information has not been fully digitized in the past. Appropriate office work was also occurring.

  The present invention has been made in view of such problems, and an object of the present invention is to provide a customs duty guarantee process method and system using electronically recorded receivables.

  In order to achieve such an object, the customs deferred payment guarantee procedure method using an electronic record receivable according to an embodiment of the present invention is a system connected to an importer terminal and an electronic receivable recording institution system. A step of accepting an occurrence record request for an electronic record receivable from a terminal; a step of creating and storing temporarily stored data based on the occurrence record request; and an import permission date and pre-registered collateral from the importer terminal A step of accepting a number, a step of creating and storing occurrence record request data from the temporarily stored data, with the date of import permission as an occurrence date, referring to collateral information pre-registered based on the collateral number, If the amount included in the occurrence record request data is within an allowable range, the stored occurrence record request data is transferred to the electronic bond recording institution system. Characterized in that it comprises the steps of transmitting.

  In addition, the customs deferred payment guarantee procedure system using an electronically recorded claim according to an embodiment of the present invention is connected to an importer terminal and an electronic claim recording institution system. Means for accepting a request; means for creating and storing temporarily stored data based on the occurrence record request; means for accepting an import permit date and a pre-registered security number from the importer terminal; and the import permit With reference to collateral information pre-registered based on the collateral number and means for creating and storing the occurrence record request data from the temporarily stored data, with the date as the occurrence date, the amount included in the occurrence record request data is Means for transmitting the stored generated record request data to the electronic bond recording institution system if it is within the allowable range.

1 is a block diagram showing an overall configuration of a system according to an embodiment of the present invention. It is a flowchart which shows the method for collateral number acquisition which concerns on one Embodiment of this invention. 6 is a flowchart illustrating a method for a customs duty guarantee procedure according to an embodiment of the present invention.

  Hereinafter, embodiments of the present invention will be described in detail with reference to the drawings.

  FIG. 1 is a diagram showing an overall configuration of a system according to an embodiment of the present invention. The importer terminal 101 is communicably connected to the bank system 103 and the NACCS 105, which is a customs clearance information processing system, via a network, and the electronic bond recording institution system 107 can also communicate to the bank system 103 and the NACCS 105 via the network. It is connected to the. The importer can use the importer terminal 101 to register the collateral number in the NACCS 105 and to request the occurrence record of the electronic record receivable in the bank system 103.

  The bank system 103 includes an electronic bond recording organization cooperation system (DRS) 111, a guarantee management system 113, an approval system 115, and a billing system 117.

  The DRS 111 is a system having a function to cooperate with the electronic bond recording institution system 107, and includes an electronic record bond DB (database) 112, and manages electronic record bond information in the bank system 103. For example, when the DRS 111 accepts an electronic record receivable occurrence request from the importer terminal 101, the DRS 111 stores it in the electronic record receivable DB 112 and transmits it to the electronic receivable recording institution system 107.

  The DRS 111 is communicably connected to the importer terminal 101 and the electronic bond recording institution system 107, and enables the importer terminal 101 to use the service provided by the electronic bond recording institution system 107.

  The guarantee management system 113 includes a collateral management DB 114, and manages collateral information such as a collateral number, a guarantee maximum amount, and a balance of use in cooperation with the DRS 111, the approval system 115, and the account system 117.

  One or more computers constituting the importer terminal 101, each system in the bank system 103, the NACCS 105, and the electronic bond recording institution system 107 include a processing device (CPU), a memory, a storage device, and the like. Alternatively, the processing unit (CPU) processes the computer program stored in the storage device so as to be centrally controlled, and the processing according to the present invention can be performed to realize the function. Note that the above-described system configuration is for illustration, and does not limit the system configuration in which the present invention can be implemented.

  FIG. 2 is a flowchart illustrating a method for obtaining a collateral number according to an embodiment of the present invention. In one embodiment of the present invention, the bank issues a guarantee to the importer in advance before the importer makes the import declaration, and registers the collateral number obtained by the importer from the customs in the guarantee management system 113. It is necessary to keep.

  First, the bank accepts a guarantee issuance request from an importer (S201). Upon receiving a guarantee issuance request, the bank makes a deliberation and, if approved, issues a guarantee to the importer (S203). In the bank system 103, collateral information including the maximum amount of guarantee is registered in the guarantee management system 113 via the approval system 115.

  Next, the importer submits the guarantee issued by the bank to the customs (S205). When the collateral number is assigned at the customs office, the importer submits the assigned collateral number to the bank (S207). The bank accepts the collateral number from the importer and registers it in the guarantee management system 113 (S209).

  In this way, the bank issues a guarantee to the importer and registers the collateral number assigned by the customs before the importer submits the import declaration.

  FIG. 3 is a flowchart illustrating a method for customs duty guarantee procedures according to an embodiment of the present invention. The following flowchart shows the processing from the arrival of imported cargo until the registered collateral is settled.

  When the imported cargo arrives (S301), the importer registers the collateral number in the NACCS 105 using the terminal 101, and requests the DRS 111 of the bank system 103 to record the occurrence of the electronically recorded receivable (S303). When the DRS 111 accepts the generated record request, the DRS 111 creates temporary storage data for the generated record request and stores it in the electronic record bond DB 112 (S305).

  Next, when the importer receives the import permission notice from the customs, the importer registers the import permit date together with the pre-registered security number in the DRS 111 using the terminal 101 (S307). The DRS 111 creates the generated record request data from the temporarily stored data created in S305 using the registered import permission date as the occurrence date of the electronic record claim, and stores it in the electronic record claim DB 112 (S309). In addition, an occurrence record number for assigning an electronic record receivable related to the occurrence record request is assigned.

  Next, the DRS 111 refers to the collateral management DB 114 of the guarantee management system 113 and confirms the collateral information (guarantee limit amount and balance of use) based on the collateral number registered together with the import permission date. If the amount of customs duties included in the generated record request data is within the allowable range, the generated record request data is transmitted to the electronic bond recording institution system 107 (S311).

  When the collateral date arrives, the accounting system 117 performs inter-account settlement (S313). Specifically, the settlement price is withdrawn from the account of the importer, and the withdrawal details are created. The withdrawal details include the occurrence record number.

  Next, the guarantee management system 113 captures the settlement information from the withdrawal details and reflects it in the usage balance of the collateral information stored in the collateral management DB 114 based on the occurrence record number (S315).

  The procedure described above is premised on the comprehensive extension method, but the customs extension guarantee procedure can also be performed by the same method in the individual extension method.

  As described above, according to the present invention, it is possible to provide a method and system for guaranteeing tariff payment using electronically recorded receivables, in which guarantee contents are digitized and managed, and office work is simplified.

101 Importer terminal 103 Banking system 105 NACCS
107 Electronic Debt Recording Institution System 111 Electronic Debt Recording Institution Cooperation System (DRS)
112 Electronic Record Claim DB
113 Warranty management system 114 Warranty management DB
115 Approval system 117 Account system

Claims (3)

In the system connected to the importer's terminal and the electronic receivables record institution system, the customs deferred guarantee procedure method using the electronic record receivables,
Receiving an occurrence record request for an electronically recorded bond from the importer terminal;
Creating and storing temporarily stored data based on the occurrence record request;
Receiving an import permit date and a pre-registered collateral number from the importer terminal;
Creating and storing occurrence record request data from the temporarily stored data, with the import permit date as the occurrence date;
Based on the security numbers, pre-registered collateralization reference to maximum amount and utilization balances, if the generated recording billing amount is within the allowable included in the data, the Electronic Monetary generation recording billing data said storage Sending to the registrar system ;
When the electronically recorded receivable related to the occurrence record request data is settled, reflecting the settlement price in the balance of use of the collateral based on the occurrence record number included in the settlement price withdrawal details; A method comprising the steps of:   A computer program for causing a computer to execute the method according to claim 1. A system for guaranteeing tariff payment using electronically recorded claims, which is connected to the importer terminal and the electronic claims recording agency system,
Means for accepting an electronic record receivable occurrence request from the importer terminal;
Means for creating and storing temporarily stored data based on said occurrence record request;
Means for accepting an import permit date and a pre-registered security number from the importer terminal;
Means for creating and storing occurrence record request data from the temporarily stored data, with the import permit date as the occurrence date;
Based on the security numbers, pre-registered collateralization reference to maximum amount and utilization balances, if the generated recording billing amount is within the allowable included in the data, the Electronic Monetary generation recording billing data said storage Means for transmitting to the recording agency system ;
Means for reflecting the settlement fee in the balance of use of the collateral based on the occurrence record number included in the withdrawal details of the settlement price when the electronically recorded receivable relating to the occurrence record request data is settled; A system characterized by comprising:

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