People's Republic Of China On Hengqin Customs Supervision Procedures (Trial Implementation)

Original Language Title: 中华人民共和国海关对横琴新区监管办法(试行)

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201311/20131100393590.shtml

People's Republic of China on hengqin customs supervision procedures (trial implementation)

    (June 27, 2013 the General Administration of Customs announced order No. 209 come into force on August 1, 2013) Chapter I General provisions

    First in order to standardize the customs of the hengqin new area (hereinafter referred to as the hengqin) management, in accordance with the People's Republic of China Customs law and other relevant laws, administrative regulations, and these measures are formulated.

    Article hengqin customs on the entry and exit of hengqin, access to means of transport, goods and articles within the hengqin customs registration companies, site supervision and examination procedures apply. Article hengqin port between Macao and is set to "line" management hengqin and People's Republic of China the rest of the customs territory (hereinafter referred to as area) between the channel is set to "second-line" management.

    Customs in accordance with the "first tier relaxed, classified management of second-line control, separation of people and goods," the principle of hierarchical management. Article fourth island of hengqin conform to the Customs supervising and managing requirement should be established inspection, monitoring and customs information management platform; "first", "second line" customs control zones and the hengqin customs supervision areas shall conform to the Customs supervising and managing requirement established in the facilities, equipment, site, etc.

    After passing the acceptance of the General Administration of customs, hengqin related business can be done.

    Article fifth in hengqin to engage in import and export business, enjoy the bonded, tax exemption and reduction, into the area of tax policy and the related warehouse logistics and customs operations of enterprises and organizations (hereinafter referred to as company), you should go through the registration formalities to the customs.

    Enterprises shall conform to the Customs supervising and managing requirement set of books, reports, and so on, and subject to customs inspection.

    Enterprise computer management systems conform to the Customs supervising and managing requirement should be established, and customs electronic computer networks and electronic data interchange.

    Article sixth unless otherwise prescribed by laws and administrative rules and regulations, hengqin customs coming into and out of bonded goods stored in hengqin, and produce the relevant tax goods, as well as from outside the area into the hengqin and to enjoy the goods into the district refund policy (hereinafter referred to as tax rebate goods) implementation of electronic records management.

    Seventh law, administrative rules and regulations prohibited goods, goods from the "line" into the hengqin, laws, administrative regulations and rules prohibiting exit of goods from the "second tier" to enter the hengqin customs.

    Hengqin enterprises shall not be included in the list of prohibited goods for processing trade goods for processing trade business.

    Chapter II of the hengqin and outside between the incoming and outgoing goods control

    Article eighth unless otherwise prescribed by laws and administrative rules and regulations, customs bonded on hengqin and overseas between the incoming and outgoing goods, duty-free goods and refund of goods associated with the production records, hengqin and other goods transported between the outside in accordance with relevant provisions of customs clearance procedures for import and export goods.

    Nineth except for the following goods, customs from the outside into the hengqin goods bonded or exemption in connection with production management:

    (A) the imported goods such as consumer and commercial real estate development projects;

    (B) laws, administrative regulations and rules clearly are not bonded or duty-free goods;

    (C) in the Ministry of finance, State administration of taxation, the General Administration of customs, in conjunction with the departments concerned of the "line" list of specific goods is not bonded, duty-free goods.

    Article tenth unless otherwise prescribed by laws and administrative rules and regulations, from outside into the records management of hengqin goods, are not subject to import quota and license management.

    Hengqin goods shipped overseas, the export quota and license management.

    Chapter III of the hengqin and outside of the region between the incoming and outgoing goods control 11th hengqin within bonded, exemption and refund of goods sold outside the region shall be in accordance with the relevant provisions of the imported goods for customs clearance procedures from hengqin sold outside the area of the rebate goods shall be in accordance with the relevant provisions of customs procedures for export goods.

    These goods shall be designated by the customs declarations of hengqin channel; check the customs formalities, such goods can apply for declaration of concentration, but not across months, years to declare.

    Other goods by Customs specifies the nothing to declare channel hengqin customs identification can be implemented.

    Hengqin is not completes the customs formalities of goods under customs supervision within need other transferred areas supervisory areas, shall be in accordance with the provisions of the transit customs declaration procedures.

    12th outside hengqin and production-related goods to deemed exports, according to the provisions of the customs tax rebates, but the following goods are excluded:

    (A) consumer and commercial real estate development projects such as purchasing goods outside the area;

    (B) laws, administrative laws and regulations clearly does not refund of goods;

    (C) in the Ministry of finance, State administration of taxation, the General Administration of customs, in conjunction with the departments concerned of the "second tier" goods that are not tax lists of specific goods.

    Into the rebate goods shall be stored in a place approved by the customs.

    Article 13th enterprises located in hengqin produced, processed and sold outside the bonded goods, customs inspection of goods according to the actual state of pay import VAT and consumption tax. For enterprises located in hengqin produced, processed and sold outside the bonded goods, enterprises may apply for select press materials State pay import duty or based on actual inspection. Enterprises did not apply for selective tariffs, customs inspection of goods according to the actual state of pay import duties.

    Enterprise application for payment of customs duties, in accordance with the following provisions:

    (A) the Enterprise shall apply to the customs in the manual record; in front of the customs taxes, companies can request;

    (B) Customs to the goods correspond to the tariff bonded materials;

    (C) material involving management of origin for preferential trade, businesses should be active in the material record affirms and submits the relevant documents to the customs, or in the domestic taxation shall not apply when the corresponding preferential rates; the corresponding material involving trade remedy measures such as anti-dumping, countervailing, relief measures for the implementation of customs in accordance with the relevant trade.

    Article 14th hengqin goods under preferential trade policies outside the transport area, in line with the customs regulations of origin can apply for preferential tax rates. 15th hengqin of goods destined for areas outside of customs clearance procedures, subject to import quota and license management.

    For the same goods under the quota, licensing, customs inspection quotas, permit entry links, links are no longer audited quotas and licenses.

    Shipped from outside the hengqin customs clearance procedures for goods not subject to export quota and license management.

    Cargo in the fourth chapter of the hengqin regulatory

    16th hengqin using electronic records management in hengqin between different enterprises in the circulation of goods, enterprises of the two sides shall promptly submit to the customs information related to electronic data.

    Article 17th hengqin enterprises do not put a bank deposit account system for processing trade, within the hengqin customs management of processing trade goods consumption standards.

    After you go through the customs formalities, hengqin enterprises within and outside of the region between enterprises can carry out processing trade transfer and outward processing operations.

    For enterprises engaged in international service outsourcing business, the import and export of goods in accordance with the relevant regulations.

    18th in hengqin selling bonded goods, you have the following scenario should first go through the customs formalities, and these measures are in accordance with article 13th pay import duty and import value-added tax, consumption tax:

    (A) sales to individuals;

    (B) sold to businesses in the region, is no longer used for production;

    (C) other circumstances that need to be taxed.

    Article 19th hengqin follow-up supervision of goods in tax relief in accordance with the relevant provisions of the tax relief we regulate.

    Hengqin 20th from outside the area into the rebate goods, supervision in the following manner:

    (A) processing into finished products or refund goods "line" exit and record management;

    (B) the original or the rebate goods are processed into finished products in sales and production in the region, implementing electronic records management;

    (C) processing into finished products or refund goods sold to external processing trade enterprises, as well as to the special customs supervision zones or bonded areas, bonded goods in accordance with the relevant regulations;

    (D) after processing into finished products or refund goods belonging to build production plants, storage facilities needed infrastructure materials, approved by the examination and approval in accordance with the relevant sector project and the consumption quantity verification;

    (E) or with rebate goods are processed into finished products in sale in the region, but does not belong to this section (b), (d), provided, or sold to outside the region, but not in accordance with the management of bonded goods, in accordance with the relevant provisions of customs clearance procedures for imported goods;

    (Vi) other circumstances in accordance with the relevant provisions of customs clearance procedures for imported goods.

    Article 21st of hengqin and other special customs supervision areas, bonded areas and processing trade enterprises between the bonded goods, customs bonded continued.

    22nd hengqin bonded, exemption and refund of goods inspection and maintenance, temporary access to the hengqin, must apply for the relevant customs procedure shall not be used outside the region, for the production and processing, and should be returned to Heng Qin in the time allotted.

    Article 23rd hengqin Corporation in the bonded materials produced in the production process of scrap, by-products, according to processing scrap, byproducts of the relevant provisions of the customs regulations.

    Article 24th of any of the following circumstances, hengqin Enterprise shall promptly report in writing to Customs:

    (A) the Customs supervising and managing cargo, such as force majeure disaster;

    (B) the Customs supervising and managing cargo encountered force majeure causes damage, damaged, destroyed or lost;

    (C) the Customs supervising and managing cargo was the Chief law enforcement or judicial authorities take coercive measures such as sealing up, distraining;

    (D) Business Division, merger or bankruptcy. 25th due to force majeure, the Customs supervising and managing cargo damage, damage, loss, business writing reports when should truthfully explain the situation and provide proof of insurance, Department for disaster-related.

    Verified by the Customs upon confirmation, in accordance with the following provisions:

    (A) the loss of the goods, or, having lost but not lost value, customs verification formalities;
(B) goods damaged, destroyed, lose their original use value but can be reused, should be subject to customs control.

    26th due to his negligence caused by force majeure factors, such as the Customs supervising and managing cargo damage, damaged, destroyed or lost, in accordance with the following provisions:

    (A) for from outside into cross piano of bonded goods, cross piano within enterprise should according to about provides, according to customs validation of goods damaged or out lost Qian of-paid price, to customs accept damaged, and damaged, and out lost goods declared of day applies of tax, and exchange rate, law to customs paid imports tax; belongs to imports quota, and license pieces management of, should inspection related imports quota, and license pieces.

    (Ii) for from outside into cross piano of tax goods, cross piano within enterprise should according to general trade imports goods of provides, according to customs validation of goods damaged or out lost Qian of-paid price, to customs accept damaged, and damaged, and out lost goods declared of day applies of tax, and exchange rate, law to customs paid imports tax; belongs to imports quota, and license pieces management of, should inspection related imports quota, and license pieces.

    (C) from outside the area into the hengqin rebate goods in accordance with the relevant provisions of customs clearance procedures for imported goods.

    27th out of hengqin following Customs supervising and managing cargo, handle customs formalities, by the hengqin enterprises assigned to carry or own transport:

    (A) the value of up to $ 10,000 and small;

    (B) quality of unqualified access to Heng Qin returned goods;

    (C) other required for customs clearance of cargoes.

    Relevant customs formalities is not, individuals may carry or transport in hengqin bonded hengqin, exemption and refund of goods in and out.

    Hengqin fifth chapter in and out of vehicles and personal belongings of the regulatory

    28th as "first-line" in and out of the hengqin means of transport in accordance with the People's Republic of China Customs and the means of transport on supervision (the General Administration of customs, the 196th) and the People's Republic of China Customs and the means of transport management of manifest (Customs 172th) of the monitor. Customs can all "second-tier" access transport implementation of hengqin check.

    The "second tier" access hengqin means of transport shall carry not required for customs clearance of goods under customs supervision.

    Article 29th of hengqin and transported between the outside of licensed vehicles in Macao, according to the Customs Department authorized by the Guangdong Provincial Government signed relevant agreements with the Macao SAR Government regulate traffic hengqin entry only after driving on hengqin.

    Article 30th passengers carrying luggage items customs management measures shall be formulated separately by the General Administration of customs, in conjunction with the departments concerned.

    The sixth chapter supplementary articles

    Article 31st unless otherwise prescribed by laws and administrative rules and regulations, "line" from outside into the hengqin goods and hengqin goods shipped overseas in the customs statistics, the "second tier" designated hengqin declared access to goods and hengqin goods shipped outside the region included customs and individual statistics.

    Hengqin Enterprise transfer, transfer of goods, and hengqin and other special customs supervision areas, exchanges of goods between bonded areas, is not included in the customs statistics.

    Article 32nd in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other violations of customs laws by the customs in accordance with the People's Republic of China Customs law and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

    33rd article this way interpreted by the General Administration of customs. 34th article of the rules take effect on August 1, 2013.