People's Republic of China Customs of the Pingtan comprehensive experiment zone regulatory procedures (trial implementation)

    (June 27, 2013, the General Administration of Customs announced as of August 1, 2013, No. 208) Chapter I General provisions

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

    Article customs of Pingtan, entry and exit, and out of Pingtan, transport means, the cargo, the goods and the customs registration in Pingtan company, site supervision and examination procedures apply. Article Pingtan port with the outside set to "line" management Pingtan and People's Republic of China the rest of the customs territory (hereinafter referred to as outside) joins 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. The fourth island of Pingtan 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 Pingtan 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, Pingtan may conduct business.

    Fifth in Pingtan engaged 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.

    Sixth except as otherwise prescribed by laws and administrative rules and regulations, the customs bonded cargo stored within access to Pingtan in Pingtan, and produce the relevant tax goods from outside the region into ping Tan and enjoy the goods into the district refund policy (hereinafter referred to as tax rebate goods) implementation of electronic records management.

    Established by the customs of the seventh article in Pingtan Taiwan small commodities market regulation, specific management measures shall be formulated separately by the General Administration of customs.

    Eighth law, administrative rules and regulations prohibited goods, goods from the "line" to Pingtan, laws, administrative regulations and rules prohibiting exit of goods from the "second tier" enter Pingtan Declaration.

    Pingtan within Enterprise shall not be included in the list of prohibited goods for processing trade goods for processing trade business.

    Chapter II supervision of Pingtan, incoming and outgoing goods with the outside

    Nineth except as otherwise prescribed by laws and administrative rules and regulations, customs bonded on Pingtan and outside between the incoming and outgoing goods, duty-free goods and refund of goods associated with the production management, the Pingtan and other goods transported between the outside in accordance with relevant provisions of customs clearance procedures for import and export goods.

    Tenth article except for the following goods, customs to enter from the outside in Pingtan 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.

    11th except as otherwise prescribed by laws and administrative rules and regulations, from outside into the records management of Pingtan goods, are not subject to import quota and license management.

    From Pingtan goods shipped overseas, the export quota and license management.

    Chapter III supervision of Pingtan, and outside of the region between the incoming and outgoing goods 12th Pingtan 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 outside the region are sold to Pingtan rebate of the goods shall be in accordance with the relevant provisions of customs procedures for export goods.

    These goods shall be designated by the customs declaration channels and from Pingtan; 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 Pingtan customs implementation.

    Pingtan 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.

    13th district associated with the production of the goods sold to Pingtan, 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.

    14th enterprise based in Pingtan 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 based in Pingtan, 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 also 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.

    15th Pingtan goods under preferential trade policies outside the transport area, in line with the customs regulations of origin can apply for preferential tax rates. 16th from Pingtan 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.

    From goods shipped to Pingtan of customs clearance procedures outside the area, no export quota and license management.

    The fourth chapter of Pingtan in the custody of goods

    Article 17th of Pingtan in the use of electronic records management transfer of goods between different enterprises in the Pingtan, enterprises of the two sides shall promptly submit to the customs information related to electronic data.

    18th Pingtan enterprises are not implemented in bank deposit account system for processing trade and customs of Pingtan in the management of processing trade goods consumption standards.

    After you go through the customs formalities, Pingtan 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.

    19th selling bonded goods in Pingtan, the following conditions exist, should go through the relevant customs procedure, and in accordance with this article 14th 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.

    20th tax relief goods in the Pingtan follow-up supervision in accordance with the relevant provisions of the tax relief we regulate.

    21st from outside the area into the Pingtan 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.

    22nd to Pingtan and other special customs supervision areas, bonded areas and processing trade enterprises between the bonded goods, customs bonded continued.

    23rd in the Pingtan bonded, exemption and refund of goods inspection and maintenance, temporary access to Pingtan, must apply for the relevant customs procedure shall not be used outside the region, for the production and processing and should be shipped back to Pingtan in the time allotted.

    Article 24th of Pingtan in the 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.

    25th article of any of the following circumstances, Pingtan company 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. 26th 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.

    27th 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 Pingtan of bonded goods, Pingtan 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.

    (B) from outside into the Pingtan for tax relief goods, in accordance with the People's Republic of China Customs import and export tax management of the 45th article validation regarding the Dutiable; subject to import quota and license management, shall submit the relevant import quotas and licenses.

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

    28th out of Pingtan the following goods under customs supervision, provided related to the customs procedures, can be used by enterprises in the Pingtan assigned to carry or own transport:

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

    (B) quality of unqualified access to Pingtan returned goods;

    (C) other goods you have go through the relevant formalities to the customs.

    No formalities, individuals may carry or transport in Pingtan bonded, exemption and refund of goods in and out of Pingtan.

    Fifth chapter on movement into and from Pingtan, transport equipment and personal belongings of the regulatory

    29th as "first-line" in and out of Pingtan, 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-line" in and out of Pingtan, means of transport and has been "second tier" access to Pingtan of transport shall carry not required for customs clearance of goods under customs supervision.

    The 30th motor vehicle entry and exit of Taiwan, should go through the customs formalities, specific measures separately.

    31st passenger carry-on luggage clearance management measures shall be formulated separately by the General Administration of customs, in conjunction with the departments concerned.

    The sixth chapter supplementary articles

    Article 32nd unless otherwise prescribed by laws and administrative rules and regulations, "line" from outside into the Pingtan goods from Pingtan and of goods destined for overseas included in customs statistics, by "second-tier" specified reporting access to Pingtan goods from Pingtan goods shipped outside the region be included in the Customs and individual statistics.

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

    Article 33rd 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.

    34th article of the way interpreted by the General Administration of customs. 35th these measures shall come into force on August 1, 2013.