(Released September 3, 2007 the General Administration of customs, the 164th as of October 3, 2007) Chapter I General provisions article in order to standardize the management of customs of the port, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act) and the provisions of relevant laws and administrative regulations, these measures are formulated.
Second bonded Harbor area in these measures refers to the approval of the State Council, set up in the country's opening up to port port and connected in a particular region, with ports, logistics, processing and other functions of the special customs supervision zones.
Article customs according to the approaches to and from the port's transport means, cargo, goods and bonded port area, site supervision within enterprises. Article fourth port closed type management.
Bonded with People's Republic of China the rest of the customs territory (hereinafter referred to as area), should conform to the Customs supervising and managing requirement set a gate, fence, video surveillance systems and other facilities required for customs control. Bonded port in the fifth section shall not live persons. In addition to preserving bonded port area within the normal work and life needs of non-profit facilities.
Bonded port area may not establish commercial consumption facilities and carry out commercial and retail business.
The Customs Office and other administrative bodies should be set up in the bonded Harbor planning area within and outside the fence of the port Office in the region.
Article sixth port computer information management should establish an information sharing platform, and through the "electronic port" achieve the in-zone enterprises and electronic data exchange between customs and related units. Article seventh bonded port area and monitoring the basis of facilities and sites such as the special customs supervision zones should be in line with basic facilities and regulatory acceptance criteria.
Upon the acceptance by the Customs General Administration in conjunction with the relevant departments, and port related business.
Eighth article bonded port within can carried out following business: (a) storage import and export goods and other not settles customs procedures of goods; (ii) foreign trade, including international transit trade; (three) international procurement, and points pin and distribution; (four) international transit; (five) detection and after-sales service maintenance; (six) commodity show; (seven) development, and processing, and manufacturing; (eight) port job; (nine) by customs approved of other business. Nineth bonded port in the enterprise (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.
Special cases, approved by the competent customs bonded Harbor area, outside corporations can set up branches in port in accordance with law, and customs.
Tenth Article customs in Enterprise computer network management system and customs inspection system.
Conform to the Customs supervising and managing requirement should be applied by enterprises in computer management systems, providing for customs inspection interface for data terminal equipment and computer software, in accordance with the customs regulations of authentication and data networking standards and customs, and to ensure that the data is true, accurate and effective. Customs law customs inspection to businesses in the region.
Monitoring enterprise management and abide by the discipline in the region.
11th article district within enterprise should in accordance with People's Republic of China accounting method and the about legal, and administrative regulations of provides, specification financial management, set meet Customs regulatory requirements of books and report, notebook enterprise of financial status and about access bonded port goods, and items of inventory, and transfer, and transfer, and sales, and processing and using, situation, truthfully fill in about single card, and books, by legal, and effective of voucher accounting and accounting.
12th bonded port in the port industries and shipping companies ' business and related activities shall comply with the provisions of the relevant laws, administrative regulations and customs.
13th State prohibit the import and export of goods, the goods may not enter the port.
14th enterprise's production and management activities in the region should be in line with national industrial development, shall be carried out with high energy consumption, high pollution and resource products as well as included in the list of prohibited goods for processing trade goods for processing trade business.
Chapter II of the bonded Harbor area transported between the outside and the supervision of the goods article 15th bonded port areas should be bonded with the outside between the incoming and outgoing goods customs formalities competent customs; exit ports are not bonded port in the customs area, approved by the competent customs bonded Harbor area, customs formalities in the port.
16th article customs bonded goods transported between the outside and the implementation of file system management, for goods from abroad into the bonded Harbor area to be bonded, but the way to 17th and 18th and 39th, except in the case provided for in article.
Management of filing system is adopted in accordance with the provisions of the preceding paragraph of this article, goods the consignor or his agent shall complete the turnover boundary cargo record list, the Customs for the record.
17th article except legal, and administrative regulations another has provides outside, following goods from outside into bonded port, customs exemption imports tariff and imports link customs generation tax: (a) District within productive of based facilities construction project by needed of machine, and equipment and construction production plant, and warehouse facilities by needed of infrastructure material; (ii) District within enterprise production by needed of machine, and equipment, and mold and maintenance with spare parts; (three) District within enterprise and administration institutions use reasonable number of office supplies.
18th from abroad into bonded port area, for in-zone enterprises and administrative institutions own transport, consumer goods, according to the relevant provisions of customs clearance procedures for imported goods, in accordance with the relevant provisions of the customs import tariff and import value-added taxes levied by the customs.
Article 19th from the bonded goods shipped overseas are exempted from export duties, but, except as otherwise provided in laws and administrative regulations.
20th bonded port areas and outside between the incoming and outgoing goods not subject to import and export quota and license management, laws, administrative regulations and except as otherwise provided by the regulations.
For the same goods under the quota, licensing and customs in the area already experienced nuclear quotas, permits, leaving the original link no longer requires companies to issue quotas and permits. Chapter III of the bonded Harbor area and outside of the region between the incoming and outgoing goods control section 21st bonded port area and outside of the region between the incoming and outgoing goods, businesses in the region or outside the consignor in accordance with the relevant provisions of the import and export of goods customs declaration formalities to bonded port area supervisor. Need tax, businesses in the region or outside the consignor in accordance with the State of the actual goods in and out of the district to pay taxes; a quota and license management products, and businesses in the region or outside consignees shall provide to the customs quotas, licenses.
For the same goods under the quota, licensing, customs entry process has experienced nuclear quotas, permits, in the original link no longer requires companies to issue quotas and permits.
Businesses in the region in the area engaged in foreign trade business and not actual access to the port, the consignor is located or the actual entry and exit ports of cargo customs declaration formalities.
22nd article customs supervising and managing cargo from the port and outside of the region between the incoming and outgoing, bonded port customs may request the appropriate guarantees. Article 23rd 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, enterprises with port administrations, 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 produced during the production of defective products, by-products from domestic sales, 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.
24th as bonded goods shipped outside the region under preferential trade agreements, in line with the General Administration of customs regulations of origin can apply for enjoy the discount preferential tariff rate or rates. 25th customs-approved, in-zone enterprises can go through the centralized reporting procedures.
Centralized reporting of in-zone enterprises within 1 calendar month should be consolidated for reporting inventory data, fill in import and export declarations, in time before the end of centralized Declaration formalities to the customs.
Centralized Declaration of implementation of the applicable customs declaration Declaration of concentration of tax rates, exchange rates, centralized declaration must not span more than handle. 26th article district outside goods into bonded port of, according to goods export of about provides handle tax procedures, and according to following provides issued for export rebate of export goods customs single proved joint: (a) from district outside into bonded port for district within enterprise carried out business of domestic goods and packaging material, customs according to on export goods of about provides handle, issued export goods customs single proved joint.
Goods turned shut export of, shipment to customs in received bonded port competent customs confirmed turned shut goods has into bonded port of electronic receipt Hou, issued export goods customs single proved joint; (ii) from district outside into bonded port for bonded port administration institutions and district within enterprise using of domestic infrastructure material, and machine, and handling equipment, and management equipment, and office supplies,, customs according to on export goods of about provides handle, issued export goods customs single proved joint; (Three) from district outside into bonded port for bonded port administration institutions and district within enterprise using of life consumption supplies and traffic transport tool, customs not issued export goods customs single proved joint; (four) from district outside into bonded port of original imports goods, and packaging material, and equipment, and infrastructure material,, district outside enterprise should to customs provides above goods or items of listing, according to export goods of about provides handle declared procedures, customs not issued export goods customs single proved joint, original has paid of tariff, and
Import taxes levied by the customs are not refundable. 27th articles approved by the competent customs bonded Harbor area, enterprises can be bonded port in the District Office area special exhibition venue merchandise presentation. Display of goods in the Customs and subject to customs control.
Enterprises outside the zone in other places in the region organized the exhibition of goods, shall apply mutatis mutandis to the Customs for goods temporarily imported under the relevant procedures. 28th a bonded port area the use of machines, equipment, moulds and office supplies and other goods under customs supervision may, in comparison with relevant provisions of the imported goods for maintenance, destined for outside inspection and maintenance.
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 port.
Due to special circumstances cannot be transported back, businesses in the region or port administration shall, before the expiration of within the 7th, apply in writing to the Customs for extension, extended periods of not more than 30th. Returned to port 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 brought back to port.
Outside the region, domestic parts, replacement parts or accessories, need to refund, by enterprises or enterprise application, bonded port customs for export of goods in accordance with the relevant provisions of the formalities, issuing the export goods declaration to prove.
Article 29th 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 competent bonded port area the 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 to port on schedule. Carried out in the area of outward processing scrap, waste, defective products, by-products do not ship back to port, the 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. Fourth chapter of cargo in the port supervision article 30th bonded goods can circulate freely.
Business transfers, transfer of goods within the region, enterprises of the two sides shall promptly submit to the Customs transfer, transfer the nature and quantity of the goods, the amount of electronic data messages. 31st in-zone enterprises are not subject to the processing trade bank deposit accounts and the cancellation of the contract system, the customs bonded port in the management of processing trade goods consumption standards.
In-zone enterprises shall be from the date of business regularly submit to the Customs the goods into the area, and storage. Article 32nd repair business in port enterprises shall have the status of enterprise legal persons and bonded customs register.
By enterprises in the region to repair the product after-sales maintenance is limited to China's export of electromechanical products, maintenance products, replacement of spare parts and maintenance of material shall be transported out of the process.
33rd zone enterprises the need for dangerous chemicals and inflammable and explosive materials production, management and transport operations, should achieve its safety oversight administrative licensing, transportation and other related departments, and submitted to the competent customs bonded Harbor area. About tanks, fittings, equipment and other facilities must conform to the Customs supervising and managing requirement.
Piped into and out of bonded goods, should be equipped with measuring and testing devices and other easy customs control facilities and equipment.
Article 34th applications for businesses in the region to abandon the goods, after the approval by the customs services and other competent authorities, customs and sold off by the bonded Harbor area supervisor, selling income by the customs in accordance with the relevant provisions, laws, administrative regulations and customs rules and regulations cannot be waived, except goods. 35th bonded port area caused damage to or loss of the goods due to force majeure, in-zone enterprises shall promptly report in writing bonded port customs, disaster Department explained the situation and provide relevant proof. Verified by the competent customs bonded Harbor area is confirmed, 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, (ii) imported goods destroyed, lost some value, in-zone enterprises can go through the formalities return procedures.
As not back shipped exit and requirements shipped district outside of, by district within enterprise proposed application, by bonded port competent customs approved, according to customs validation of price for tax; (three) District outside into bonded port of goods damaged, lost part value, and needed to export Enterprise for returned of, can returned for and damaged goods same or similar of goods, and to bonded port competent customs handle back shipped procedures.
Need to return to the area, belonging to not export refund procedures, can return formalities customs to bonded port area commanders belonging to have export refund procedures, in accordance with the first paragraph of this section (b) of item shipped outside the region of imported goods regulations. Article 36th due to improper storage and other force majeure causes damages or loss, in-zone enterprises shall promptly report in writing customs bonded port area, to explain the situation. By bonded port competent customs verified confirmed Hou, according to following provides handle: (a) from outside into bonded port of goods, district 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 goods damaged or out lost of day applies of tax, and exchange rate paid tariff, and imports link customs generation tax; (ii) from district outside into bonded port of goods, district within enterprise should again paid for export and returned of domestic link about tax, customs accordingly handle verification procedures
, Have made the export duties will not be refunded. 37th bonded goods do not set the storage period.
But stored for more than 2 years, the in-zone enterprises shall annually to the customs records.
Nature of the goods and the actual conditions and other reasons, continue to be stored in bonded Harbor area will affect the public safety, sanitation or health, Customs shall order the factory to handle customs formalities, the goods are shipped out of the port. The 38th article customs bonded port area and other special customs supervision areas or exchanges of goods between bonded areas, the implementation of bonded, not issued export tax refund of export goods declaration form for certification.
But goods are never implemented domestic cargo area (warehouse) link the export rebate system of the special customs supervision zones or bonded areas transferred to bonded port area, depending on the actual departure, issued by the out of customs export tax refund of export goods declaration form for certification.
Bonded port area and other special customs supervision or transfer of goods between bonded areas shall not impose import link tax.
Carriers bonded port area and other special customs supervision areas or travel between the bonded areas of transport of goods, must conform to the Customs supervising and managing requirement.
Fifth chapter on directly import and export goods and access bonded port transport tool and personal carry goods, and items of regulatory 39th article through bonded port directly import and export of goods, customs according to import and export of about provides for regulatory; export goods of shipping people or its agent can in goods arrived bonded port Qian to customs declared; export goods arrived bonded port, customs accept declared and release clearance Hou, according to about provides issued export goods customs single proved joint.
40th transportation vehicles and individuals entering and leaving port shall be subject to customs supervision and inspection.
41st article turnover boundary transport service and passengers carrying goods into and out of bonded port area, taken by the customs in accordance with the relevant provisions of passenger luggage for supervision.
42nd article bonded port and district outside Zhijian access of following goods, by customs approved, can by district within enterprise assigned hand carry or itself transport: (a) value 10,000 dollars following of small goods; (ii) for quality not qualified complex shipped district outside returned of goods; (three) has handle imports tax procedures of goods; (four) enterprise not requirements export rebate of goods; (five) other by customs approved of goods. Sixth chapter supplementary articles article 43rd from outside into the bonded goods and bonded goods shipped overseas in the customs import and export statistics, laws, administrative regulations and Department rules except as otherwise provided.
Transported into the bonded Harbor area and bonded goods shipped outside the region be included in the Customs item statistics.
Transfer, the transfer of goods between businesses in the region, as well as bonded port area and other special customs supervision areas or exchanges of goods between bonded areas, is not included in the customs statistics.
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 by the State Council approved the establishment of inland with the functions of bonded port in the area of integrated free trade zone, in accordance with the measures for management.
Article 46th interpret this approach by the General Administration of customs.
47th article of the rules take effect on October 3, 2007.