General Administration of customs on the revision of the People's Republic of China Customs administrative measures for Zhuhai Park of Zhuhai-Macao cross-border industrial zone decision

    (March 15, 2010 the General Administration of customs, the 189th announced as of May 1, 2010) in order to regulate the management, Customs decides to include the People's Republic of China Customs administrative measures for Zhuhai Park of Zhuhai-Macao cross-border industrial zone (the General Administration of customs, the 160th, hereinafter referred to as the methods) as follows:

    A sixth article, delete the methods.

    Bis, of the approach of the sixth fifth by the "import and export, including re-export" amended to read "international transit trade."

    This decision shall take effect on May 1, 2010.

    The measures under this decision be amended accordingly promulgated anew.

    Attachment: People's Republic of China Customs administrative measures for Zhuhai Park of Zhuhai-Macao cross-border industrial zone (revised 2010)

    (March 8, 2007 the General Administration of customs, the 160th publishing, March 15, 2010, released by the General Administration of customs, the 189th the Customs on modification of People's Republic of China Customs administrative measures for Zhuhai Park of Zhuhai-Macao cross-border industrial zone decision of amendments)

    Chapter I General provisions

    First in order to standardize the customs of Zhuhai Park of Zhuhai-Macao cross-border industrial zone (hereinafter referred to as the Zhuhai Park) supervision, under the People's Republic of China Customs law (hereinafter referred to as the Customs Act) and other provisions of the relevant laws and administrative regulations, these measures are formulated. Second Zhuhai Park was approved by the State Council approved the establishment of the special customs supervision zones.

    Implementing free trade zone policies for Zhuhai Park, People's Republic of China the rest of the customs territory (hereinafter referred to as area) between the incoming and outgoing goods export processing zone in terms of tax policy.

    Thirdly, customs officers in Zhuhai Park of presence, in and out of Zhuhai Park of goods in accordance with these measures, goods, means of transport, as well as enterprises in the industrial park in Zhuhai, site 24-hour supervision. Article fourth behind closed doors for Zhuhai Park management.

    Between the Park and outside the region as well as Macao, Zhuhai Park, you should set the purse seine isolation facilities conform to the Customs supervising and managing requirement, card, video surveillance systems and other facilities required for customs control. Dedicated port channel between Park and Macau for Zhuhai Park, two parks of the cargo, the goods, means of transport and access.

    Zhuhai Park zone between inbound and outbound port channel for Zhuhai Park and outside of the region between the cargo, the goods, means of transport and access. Shall be erected within the fifth Zhuhai Park of commercial consumption facilities.

    Except for security personnel and corporate duty persons and other persons not living in Zhuhai Park.

    Sixth Zhuhai Park can carry out the following operations:

    (A) manufacturing;

    (B) the inspection, repair, research and development;

    (C) the storage of import and export goods, as well as other not completes the customs clearance of the goods;

    (D) International entrepot trade;

    (E) international procurement, distribution and delivery;

    (Vi) international transfer;

    (G) commodities exhibition and trade;

    (VIII) other approved by the Customs processing and logistics business. Article seventh Zhuhai Park enterprises (hereinafter referred to as in-zone enterprises) should be qualified as a legal person, have to pay taxes to the Customs and the ability to meet other statutory obligations, and has specialized in the area of business premises.

    Under special circumstances, authorized by subordinate customs approval, foreign corporations can legally set up branches in a Zhuhai Park.

    In-zone enterprises shall, in accordance with the People's Republic of China Customs declaration entity registration management regulations as well as relevant provisions to customs registration, change, cancellation, the continuation of administrative licensing and recertification procedures.

    Eighth article district within enterprise should according to People's Republic of China accounting method and national about legal, and administrative regulations of provides, set meet Customs regulatory requirements of books, and report, notebook enterprise of financial status and about access Zhuhai Park goods, and items of inventory, and transfer, and transfer, and sales, and processing, and using and loss, situation, truthfully fill in about single card, and books, by legal, and effective voucher accounting and for accounting.

    Nineth article customs in Enterprise electronic records regulatory system and computer network management system.

    Zhuhai Park of administration, or their main business shall, under the guidance of customs through the "electronic port" established for customs, local enterprises, as well as other related departments in electronic data exchange and information shared computer public information platform.

    In-zone enterprises shall set up computer management system meets the requirements of networked customs supervision, in accordance with the provisions of customs certification, provide customs inspection and customs information systems electronic data formats and network.

    Tenth in-zone enterprises are not subject to the processing trade bank deposit machine account system.

    11th under any of the following circumstances, in-zone enterprises shall report in writing within 5 working days from the date of the customs, and go through the relevant formalities:

    (A) force majeure;

    (B) the theft of goods under customs supervision;

    (C) separation, merger and bankruptcy of enterprises in the region.

    12th by laws or administrative rules and regulations prohibit the import and export of goods and articles, may not enter the Park in Zhuhai.

    Chapter II supervision of Zhuhai Park of incoming and outgoing goods with the outside The 13th article customs of Zhuhai Park of goods transported between the outside and the implementation of file system management, but the goods except as otherwise provided by law or administrative regulations.

    Zhuhai goods transported between zones and outside, by the consignor or his agent to fill in entry and exit of goods goods the record list to the Customs record.

    For goods transported between zones and outside Zhuhai, enterprise application in writing and approved by the customs in the region, you can go through the centralized reporting procedures, laws, administrative regulations and except as otherwise provided by the regulations. Article 14th Zhuhai Park between the outside and the volume of goods shall be declared to the Zhuhai competent Customs offices.

    Zhuhai Park and exit ports between the incoming and outgoing goods outside customs jurisdiction is not responsible, in-zone enterprises shall go through the relevant formalities.

    15th Zhuhai Park between the outside and the volume of goods is not subject to import and export quota and license management, laws, administrative regulations and except as otherwise provided by the regulations.

    16th the goods from abroad into Zhuhai Park, except otherwise prescribed by laws and administrative regulations, import duty and import value-added tax according to the following provisions:

    (A) the productive infrastructure projects needed for Zhuhai Park of machines, equipment and other goods are exempted;

    (B) production, management of businesses in the region use devices and use a reasonable number of required for Office supplies and repair parts, construction materials required for production plants, storage facilities and equipment are exempted;

    (C) the administration of Zhuhai Park use a reasonable number of managed devices and office supplies and repair parts needed are exempted;

    (D) the in-zone enterprises for the processing products required for the export of raw materials, parts, components, packaging materials to be bonded;

    (E) the re-export of goods, storing of goods and exhibits in Zhuhai Park, samples, be bonded;

    (F) the above provisions outside the scope of the goods or goods from abroad into Zhuhai Park, should pay taxes according to law.

    Provisions of the preceding paragraph of this article from duty-free access to the Zhuhai park outside the cargo area into the area outside the customs in accordance with the relevant provisions of the import of goods processing; need to be taxed, according to the actual state tax belongs to the quota and license management products, and businesses in the region or outside consignees shall provide to the customs import quotas and licenses.

    Goods shipped overseas from Zhuhai Park are exempted from export duties, but, except as otherwise provided in laws and administrative regulations.

    Chapter III supervision of Zhuhai Park and outside of the region between the incoming and outgoing goods Article 17th Zhuhai park outside the cargo area where imported products, the imports of goods according to the relevant provisions of the customs formalities.

    Need to be taxed, according to the actual state tax belongs to the quota and license management products, and businesses in the region or outside consignees shall provide to the customs import quotas and licenses.

    General trade via the Zhuhai Park into area, and access to Hong Kong or Macau visa issued by the CEPA preferential certificate of origin of goods, in accordance with the regulations of CEPA zero import tariff. 18th in-zone enterprises produced during the production of scrap, waste, in process of production, storage, transportation and processing of packaging materials, in-zone enterprises submit a written application and approval by the customs, are shipped to outside the region, in accordance with the realities of the State tax.

    Management products are subject to import quotas and permits, exempted import quotas and licenses; catalogue included the prohibition of the import of waste for waste and other hazardous wastes required to be disposed of, the company administration of Zhuhai Park of institutions, as well as the seat of the municipal environmental protection Department documents and other materials, to the completion of customs formalities. Businesses in the region produce inferior products sold out during the production process, in accordance with the actual state of the domestic tax.

    Are subject to import quota and license management, enterprises shall produce to the customs import quotas and licenses.

    Article 19th of Zhuhai park outside the cargo area, by local enterprises, external consignee or his agent to the completion of customs formalities.

    Enterprises in the customs area, 20th district distribution of goods or enterprises from other goods customs area to the Zhuhai Park, Zhuhai responsible customs declaration formalities, or in accordance with the provisions in different local customs declaration formalities.

    Article 21st in-zone enterprises need to mold, the processing of raw materials, semi-finished goods shipped outside the region should be before we engage in outward processing, forwarders and processing contracts or agreements, contract copy of business license and in-zone enterprises undertaking enterprise productivity status of signature confirmation and other materials, to Zhuhai responsible customs outward processing procedure. Entrusted processing enterprises outside the area may not exceed a period of 6 months, after processing of the goods shall be returned on schedule Zhuhai Park. Carried out in the area of outward processing scrap, waste, defective products, by-products are not shipped back to Zhuhai Park, customs should be taxed according to the actual state.
Processing within enterprises out of the district delegates outside the application and relevant documents, to the customs inspection and verification procedures.

    22nd by the competent customs approval for Zhuhai Park, in-zone enterprises can be product display outside the region, or undertake product display outside the area, and those of the customs of the relevant provisions of inbound and outbound procedures for goods temporarily imported or exported. Article 23rd in Zhuhai Park use machines, equipment, moulds and office supplies and other goods under customs supervision, in-zone enterprises or Zhuhai Park of Zhuhai Park administrations to customs a written application, and the Zhuhai Park of the competent customs approval, after registration for inspection and maintenance, can be shipped outside the region.

    Businesses in the region will die to the external inspection and maintenance should be retained sample mold produced products, or pictures. Shipped outside the region for inspection and maintenance of machines, equipment, moulds and office supplies shall not be used outside the region, for the production and processing and should be shipped out within 60 days of the date shipped back to Zhuhai Park.

    Due to special circumstances cannot be transported back, businesses in the region or administrative agencies shall, before the expiry of 7th Zhuhai Park, apply in writing to the Customs for extension, extended periods of not more than 30th. Back to Zhuhai Park of completion of inspection and maintenance of machines, equipment, moulds and office supplies should be original. Replace with new parts, accessories or attachments, original spare parts, accessories or attachments should be shipped back to the district.

    Outside the region, domestic parts, replacement parts or accessories, need to refund, by enterprises or enterprise application, responsible customs offices in accordance with the? regulations formalities for export goods, export goods declaration to prove. 24th goods from outside the region into Zhuhai Park of deemed exports, exports of goods according to the relevant provisions of the customs formalities.

    Belongs to the export of taxable goods, in accordance with the relevant provisions of the tax belongs to the quota and license management products, and businesses in the region or outside the shipper shall present the export quota and license to the customs.

    Goods for export tax rebates, except otherwise prescribed by laws and administrative regulations, in accordance with the following provisions:

    (A) from outside the area into the Zhuhai Park made for businesses in the region to use machines, equipment, raw materials, parts, components, packaging materials, as well as the construction of infrastructure, businesses and administrative departments, Office space required a reasonable number of infrastructure materials, export of goods in accordance with the relevant provisions of the customs formalities and export cargo declarations prove;

    (B) from outside the area into the Park in Zhuhai for the local enterprises and administrative bodies such as consumer goods, means of transport used, the Customs shall not issue export cargo declarations prove;

    (C) imports from areas outside Zhuhai Park of machines, equipment, raw materials, parts, components and packing materials, construction materials, such as, the company shall provide such goods or articles list to the customs, and the export customs formalities; import link tax paid goods or articles have been mentioned above, will not be refunded.

    25th district within enterprises destined for outside goods for outward processing, production process using domestic materials and belongs to the export of dutiable commodities, processed products are transported back to the district when using domestic materials shall be paid in accordance with the regulations of export duties.

    Sinotrans for businesses in the region in the region for personal use and there are no more supplies, in-zone enterprises shall provide to the customs-related material list, approved by the customs clearance. Article 26th for Zhuhai Park and outside of the region between the incoming and outgoing goods, companies submit a written application and approval by the customs, can centralized Declaration formalities, and each time the goods customs to receive the goods at the time of implementation of the Declaration of tax, currency, laws, administrative regulations and except as otherwise provided by the regulations.

    Declaration of concentration may not exceed a period of 30th and must not span more than handle.

    Zhuhai Park, the fourth chapter of the custody of goods 27th Zhuhai Park, free circulation of goods in the region.

    Transfer, transferring goods between businesses in the region, enterprises of the two sides shall promptly transfer the transfer, description of the goods, quantity, price and other matters related to customs.

    28th district within the enterprises processing products can be transferred to other special customs supervision areas and external processing trade enterprises, further processed and re-exported, customs refer goods of export processing zones the carry-over of the relevant provisions of the implementing regulation. Article 29th since the date of business enterprises in the district shall annually to the competent customs reporting formalities for Zhuhai Park, Zhuhai competent Customs offices shall be accepted from the date of application are cancelled in the 30th.

    Within business-related books, the original documents shall be kept for at least 3 years from the closing date of the write-off. 30th due to force majeure, goods damaged, destroyed or lost in the industrial park in Zhuhai, Zhuhai Park, the in-zone enterprises shall promptly report in writing the competent customs, and provide proof of insurance, Department for disaster-related.

    Verified by the competent customs of Zhuhai Park of confirmation, in accordance with the following provisions:

    (A) the loss of the goods, or, having lost but not lost value, customs formalities for verification and exemption procedures; (B) the imported goods damaged, lose their original use value but can be reused, in-zone enterprises can go through the formalities return procedures.

    Request shipped outside the region, by enterprise applications, and by the competent customs approval for Zhuhai Park, according to the actual state of carrying out customs formalities;

    (C) the area outside Zhuhai Park of goods damaged, lose their original use value but can be reused, and returned to the exporters outside the area, can be returned to damaged goods of the same description, specifications, quantity and price of the goods, return formalities to Zhuhai and the competent Customs offices.

    Need back shipped to district outside of goods, district within enterprise to Zhuhai Park competent customs proposed back shipped application, provides registered to tax competent sector proved its goods not handle export rebate or by back tax has returned tax competent sector of proved material and export single card, and by Zhuhai Park competent customs approved of, can handle back shipped procedures; belongs to has handle export rebate procedures and by back tax not returned tax competent sector of, according to this article first paragraph subsection (ii) items of about provides handle.

    31st due to improper storage and other force majeure causes damage or loss, in accordance with the following provisions:

    (A) of goods from abroad into Zhuhai Park, in-zone enterprises shall, in accordance with the General provisions of the import trade, date of the customs declaration when the goods enter Zhuhai Park of applicable tax rates, exchange rates, by law to customs to pay damages, the original value of the lost goods import link tax;

    (Ii) of goods from outside the area into the Zhuhai Park, in-zone enterprises shall be paid domestic part of the export refund on tax and customs in accordance with the relevant documents for verification.

    32nd production in the region belong to export passive quota management product, should be reported to the relevant authorities in advance.

    The 33rd article customs for Zhuhai Park and other special customs supervision zones or bonded for transfer of goods between customs bonded areas and continue to bonded. From cargo domestic cargo area (warehouse) link the export rebate system of the special customs supervision areas or customs bonded areas into Zhuhai Park, the Customs shall not issue export cargo declarations prove that.

    Goods are never implemented domestic cargo area (warehouse) link the export rebate system of the special customs supervision areas or customs bonded areas into Zhuhai Park, in accordance with the relevant provisions of declarations of actual departure, by transferring export goods declaration to the Customs certification.

    The fifth chapter in and out of Zhuhai Park of means of transport and goods and articles carried by individuals regulations

    34th transport and personal access to the Zhuhai Park, special passages shall be designated by the Customs and subject to customs control and inspection.

    35th freight vehicles, non-shipping port of Zhuhai-Macao cross-border industrial zone-specific passages for vehicles shall be subject to approval of the competent authorities, and in accordance with the People's Republic of China Customs and from Hong Kong, Macao road freight enterprise and its management of vehicle and driver (hereinafter referred to as Hong Kong and Macao administrative measures on vehicle) to the competent customs formalities for Zhuhai Park.

    The Macao port of Zhuhai-Macao cross-border industrial zone-specific passages for vehicles, the applicant should be reported to the competent authority for approval, authorities approval, owners/businesses, car, driver and other information available to the competent customs of Zhuhai Park record, and provide guarantees recognized by the Customs and customs the Macau motor vehicle entry and exit visas.

    Article 36th Hong Kong/Macao shipping vehicles, non-freight vehicles as well as Macao's vehicles from Zhuhai-Macao cross-border industrial park, the private channel after the entry of the port, shall, within 3 months after the exit; special case, agreed by the customs of Zhuhai Park, would report to the vehicle within the period of validity extended, extended periods of not more than 3 months.

    37th for the Zhuhai-Macao cross-border industrial area dedicated port channel into the vehicle, in accordance with the Hong Kong and Macao administrative measures by the Customs and the relevant provisions of the regulation.

    From the Zhuhai-Macao cross-border industrial zone for special port channel into non-freight vehicles, vehicles in Macao, mutatis mutandis, Hong Kong and Macao administrative measures by the Customs and the relevant provisions of the regulation.

    38th article advancement of Hong Kong/Australian freight vehicles, non-freight vehicles can enter from the Zhuhai Park of Zhuhai city or from Zhuhai Park of Zhuhai urban district into.

    From the Zhuhai-Macao cross-border industrial zone special port access to Macau for Zhuhai Park vehicles, entered the area from the Zhuhai Park.

    39th special port channel, the Zhuhai-Macao cross-border industrial zone of Zhuhai Park, Park workers carry belongings in Macao, shall be limited to personal use reasonable, taken by the customs in accordance with the relevant provisions of the regulation of passenger luggage for supervision.

    In and out of port of Zhuhai-Macao cross-border industrial area dedicated channel vehicles of alternate materials and drivers carrying baggage, shall be limited to travel needs, beyond travel needs, the Customs shall not be released.

    40th Zhuhai Park between the area and the volume of the following goods, approved by the customs, and can be used by businesses in the region assigned to carry or own transport:

    (A) goods valued under $ 10,000 small;

    (B) not qualified due to quality of goods shipped outside the region returned;

    (C) the formalities for import of goods;

    (D) the enterprise does not require refund of the goods;
(E) other goods approved by the customs.

    The sixth chapter supplementary articles 41st except as otherwise provided in the international transit of goods and other goods, goods transported between zones and outside Zhuhai include customs import and export statistics.

    Zhuhai Park and outside of the region between the incoming and outgoing goods include customs and individual statistics.

    Transfer, the transfer of goods between businesses in the region, as well as Zhuhai Park and other special customs supervision or transfer of goods between customs bonded areas, is not included in the customs statistics.

    42nd article this approach the following terms mean:

    Macao Park, refers to the approval of the State Council approved the establishment of the Macao Park of the Zhuhai-Macao cross-border industrial zone.

    Freight vehicles, and is registered in accordance with the Hong Kong and Macao under the vehicle management system at the customs, engaged in the carriage of goods by road between Macau and Guangdong and Macao have licensed vehicles.

    Non-freight vehicles, means approved by the competent authorities, and in accordance with the provisions in the Customs record, travelling between Macau and Guangdong and Macao have licence and commercial vehicles and private cars.

    Macau vehicles refers to invest and set up factories in Zhuhai Park businesses outside of Macao origin of freight vehicles and private cars, and Macau professional freight company freight vehicles.

    43rd article customs of Zhuhai Park management in other matters, Gongbei, mutatis mutandis, be dealt with this way as well as the relevant provisions of the State.

    44th article 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 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.

    Article 45th interpret this approach by the General Administration of customs. 46th article of the rules as of April 8, 2007.