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People's Republic Of China Customs Bonded Logistics Park Management Approach

Original Language Title: 中华人民共和国海关对保税物流园区的管理办法

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(November 28, 2005, the General Administration of customs, the 134th promulgated as of January 1, 2006) Chapter I General provisions article in order to regulate customs bonded logistics park and its incoming and outgoing goods, management of enterprises and their operation, bonded logistics park, according to the People's Republic of China Customs law and the provisions of relevant laws and administrative regulations, these measures are formulated.
    Article of bonded logistics park in these measures (hereinafter referred to as Park) is approved by the State Council, in the free trade zone set up within the planning area or the adjacent to the specific port free trade zone, specifically the development of modern logistics industry, special customs supervision zones.
    Article customs offices in the Park, in accordance with this approach, transport of goods to and from the Park tool, personal belongings and Park related sites 24-hour supervision.
    Fourth zone with People's Republic of China in other areas (hereinafter referred to as outside), gate, fence settings conform to the Customs supervising and managing requirement isolation facilities, video surveillance systems and other facilities required for customs control.
    Fifth Park established within the warehouse, yard, checking sites and places of the necessary operational command and control operations, not industrial sites of production and processing facilities and commercial consumption. Customs, the Park Administration and management bodies, established in the zone of the enterprise (hereinafter referred to as enterprises in the zones) and other units of the Office should be set up in the Park area, Park Office area outside the fence.
    Security guard duty persons and related departments, enterprises, and other personnel shall not live in the Park.
    Sixth the General Administration of customs, in conjunction with relevant departments of the State Council to the article fourth, fifth paragraph the relevant facilities and sites after acceptance, Park related business.
    Seventh article Park can carried out following business: (a) storage import and export goods and the other not settles customs procedures goods; (ii) on by Save goods carried out circulation sex simple processing and value-added service; (three) import and export trade, including transit trade; (four) international procurement, and points pin and distribution; (five) international transit; (six) detection, and maintenance; (seven) commodity show; (eight) by customs approved of other international logistics business.
    Eighth zones shall be carried out in retail, manufacturing, refurbishment, dismantling and other Park related business.
    The Nineth under any of the following circumstances, enterprises in the zones shall be reported in writing within the specified time zone related formalities competent customs and: (a) force majeure disaster, (ii) the Customs supervising and managing cargo was the Chief law enforcement or judicial authorities take coercive measures such as sealing up, distraining; (c) theft of goods under customs supervision and (iv) other circumstances as stipulated by laws and administrative regulations.
    This time, paragraph (a) within 5 working days from the date of occurrence, (ii) to (iv) within 3 working days from the date of occurrence.
    Tenth between the zones and zone access to goods under customs supervision, responsible customs may require the company to provide appropriate security.
    11th law and administrative regulations prohibit the import and export of goods, the goods may not enter the Park. Chapter II administration of customs of the enterprises in the Park 12th zone enterprises shall have the status of enterprise legal persons.
    Enterprises in the Park in front of the business, should be in accordance with the People's Republic of China Customs declaration entity registration regulations and regulations go through the registration formalities to the customs.
    Under special circumstances, authorized by subordinate customs approval, foreign corporations can legally set up branches in the zones.
    13th zone Enterprise shall satisfy the following conditions: (a) to customs ability to pay taxes and meet other statutory obligations, (ii) has a special place in the Park.
    14th change of Park place area, address such matters, shall be submitted to the Customs office directly under the approved changes its name or organization, the nature, the legal representative, registered capital, registration, shall, within 5 working days after the change is reported directly under customs.
    Enterprises in the zones have changes other than the case of the preceding paragraph shall, in accordance with laws, administrative regulations, relevant provisions of the report to the responsible customs offices and go through the relevant formalities.
    The 15th imposed on enterprises in the zones under customs electronic records regulatory system and computer network management system.
    Park Administration or management bodies shall, under the guidance of customs through the "electronic port" established for customs, enterprises in the zones and other related departments in electronic data exchange and information sharing of computer public information platform.
    Enterprises in the zones conform to the Customs supervising and managing requirement management system should be established, providing for customs inspection data terminal equipment, in accordance with the customs regulations of authentication and data networking standards and customs.
    16th article Park 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 Park goods, and items of inventory, and transfer, and transfer, and sales, and simple processing, and using, situation, truthfully fill in about single card, and books, by legal, and effective of voucher accounting and accounting.
    Enterprises in the zones should be prepared monthly goods in and out, transfer and storage of tables and annual financial reports, and regularly submitted to competent Customs offices. Chapter III supervision of goods under Customs to enter the zones section of the Park 17th article customs supervision of goods transported between the outside and the zones and outside in and out between the implementation of file system management, park their duty-free import and international transit of goods or goods except as otherwise provided by law or administrative regulations.
    Foreign goods to Hong Kong enterprises in the zones (or their agents) can manifest the goods directly to the Park, and then present the record list of imported goods to the competent Customs offices handle the application formalities. 18th zones and outside between the incoming and outgoing goods shall be declared to the responsible customs offices.
    Park entry and exit ports is not responsible customs jurisdiction, approved by the responsible customs offices, customs declaration formalities in the port.
    19th the zones within the FCL and out, secondary consolidation, such as international business, this business sends electronic manifest data to customs, enterprises in the zones to the responsible customs for suitcases, transportation, etc, with manifest and other documents for inward and outward declaration procedures.
    20th goods shipped overseas from the Park, except otherwise prescribed by laws and administrative regulations shall be exempted from export duties.
    21st article following goods, and items from outside into Park, customs be handle duty-free procedures: (a) Park of based facilities construction project by needed of equipment, and material,; (ii) Park Enterprise for carried out business by needed of machine, and handling equipment, and warehouse facilities, and management equipment and maintenance with consumables, and spare parts and the tool; (three) park administration institutions and business subject and Park enterprise use reasonable number of office supplies. 22nd article following goods from outside into Park, customs be handle bonded procedures: (a) Park Enterprise for carried out business by needed of goods and packaging material; (ii) processing trade imports goods; (three) transit trade goods; (four) foreign temporarily save goods; (five) supply international sailing ship and aircraft of material, and maintenance with spare parts; (six) imports consignment goods; (seven) entry detection, and maintenance goods and spare parts; (eight) for see sample orders of exhibition products, and samples; (nine) not settles customs
    Handling of general trade goods; (j) approval of the customs of other imported goods.
    The 23rd Park Administration and management subjects and enterprises in the zones imported from overseas for personal use vehicles, consumer goods, according to the relevant provisions of general trade imports to the customs declaration procedures.
    Article 24th of goods transported between the zones and outside, not subject to import and export licensing administration, laws, administrative regulations, except as otherwise provided by the regulations.
    Section II of the Park and outside of the region between the incoming and outgoing goods control 25th zones and outside of the region between the incoming and outgoing goods, received by the enterprises in the park or outside the region, the consignor (or their agents) in the responsible customs declaration formalities.
    Enterprises in the zones outside the region, engaged in import and export trade business and not actual access to the Park, you can charge, shipper local competent Customs Customs declaration formalities or the actual entry and exit ports.
    26th the zones outside the cargo area regarded as imported products, enterprises in the park or outside the consignee (or their agents) in accordance with the relevant provisions of the imported goods to the responsible customs declaration, customs in accordance with the goods out of the Park at the time of the actual regulation of the relevant regulations.
    27th Park districts across the distribution of goods or goods of enterprises from other districts across the Park, to the responsible customs declaration formalities, or in accordance with the provisions of Customs transit customs formalities for import. 28th in addition to laws, administrative regulations, rules and regulations may not be set to declare goods, enterprises in small quantities, number of incoming and outgoing cargo, approved by the responsible customs offices can centralized Declaration formalities, and each time the import and export of goods customs to receive the goods at the time of implementation of the Declaration of tax rates, exchange rate.
    Centralized Declaration for periods of not more than 1 month, and must not span more than handle. 29th deemed export of goods outside the area into the Park, by the enterprises in the park or outside the offerer (or their agents) to the responsible customs export declaration process.
    Belonging to the tariff shall be levied on the export of commodities, export tariffs in accordance with the relevant provisions of the Customs and goods belonging to the license management, which should include a valid export license issued by the customs, laws and administrative regulations, the provisions of regulations declared in the exit link submit export license exception. Export tax refund of export goods declaration form for the issuance of the certification procedures.
    According to following provides handle: (a) from district outside into Park for Park enterprise carried out business of domestic goods and packaging material, by Park enterprise or district outside shipping people (or its agent) fill in export goods customs single, 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 Park competent customs confirmed turned shut goods has into Park of electronic receipt Hou, issued export goods customs single proved joint;
    (Ii) from district outside into Park for park administration institutions and business subject and Park enterprise using of domestic infrastructure material, and machine, and handling equipment, and management equipment,, customs according to on export goods of about provides handle, and issued export goods customs single proved joint; (three) from district outside into Park for park administration institutions and business subject and Park enterprise using of life consumption supplies, and office supplies, and traffic transport tool,, customs not issued export goods customs single proved joint;
    (D) from outside the area into the Park's imported goods, packaging materials, equipment, construction materials and other, external companies shall provide such goods or articles list to the customs, export of goods in accordance with the relevant provisions of the Declaration formalities, Customs shall issue export cargo declarations prove, the original tariffs, import value-added tax and consumption tax paid is not refundable.
    Article 30th from the Park to the area out of the deal, customs in accordance with the relevant provisions of the import of duty-free goods for processing. 31st article approved by the responsible customs offices, enterprises in the Park Office area special exhibition venues in the Park display activities.
    Display of goods shall be the responsible customs and subject to customs control.
    Enterprises in the zones outside the region, commodity exhibition activities of other places should, mutatis mutandis, of temporarily imported goods under the customs registration procedures.
    Article 32nd Park Administration and management bodies and Park use machines, equipment, and office supplies, need to be transported to the area outside the testing and maintenance shall submit an application to the competent Customs offices, approved by the responsible customs offices, registration can be shipped outside the region. Article 33rd destined for outside inspection and maintenance of machinery, equipment and supplies shall remain outside the zone in use, and carry out 60 days of the date shipped back to park.
    Due to special circumstances cannot be transported back, Park Administration and management bodies and enterprises in the zones should be before the expiration in the 10th, to apply for an extension in writing to the competent Customs offices, extended periods of not more than 30th. Article 34th returned to Park completion of inspection and maintenance of machines, equipment and so on should be original.
    Replacement of spare parts or accessories and original spare parts or accessories shall be transported back to the Park.
    Outside the region, to replace the domestic spare parts or accessories, as needed tax rebates, applied for by the enterprises in the park or outside the enterprise, responsible customs offices in accordance with the relevant provisions of export goods, and export cargo declarations prove that.
    35th district primary import goods transported or exported goods need to be transported may not exit or enter the Park after Park store.
    According to the goods compensated at no cost for replacement of imported goods outside the area, stayed outside the region, are not transported out of the country, are not allowed in the Park. Section III supervision of cargo in the Park article 36th goods can circulate freely in the Park.
    Enterprises in the transfer of goods, transfer of the goods should be the specific name, quantity, price and other related matters to the Customs electronic data record, and after the transfer, transferred to the customs formalities.
    37th without the responsible customs, goods stored by the enterprises in the Park shall not mortgage, pledge, Lien, diversion or other disposition.
    In accordance with the provisions of this article approaches the 21st duty-free access to the Park, the cargo, the goods, apply the provisions of the preceding paragraph of this article.
    38th Park can circulation to goods stored in simple processing and value-added services, including classification, dismantling and sorting out, packaging, measurement, combination packaging, films, combined with brush marks, pasting labels, change the packaging, assembling, and other auxiliary operations of commercial value. 39th maintenance within the park business should have the status of enterprise legal persons and registered in the competent Customs offices.
    Parks maintenance products and spare parts only from outside, after the inspection and maintenance of the product, the replacement of spare parts and maintenance of material shall be transported out of the process. 40th Park since the date of business enterprises shall annually to the responsible customs reporting formalities. Responsible customs acceptance report shall be applied for from the date of approval in the 30th.
    Business-related account books and original data shall be kept for at least 3 years from the date of the end of nuclear. 41st article into Park of domestic export goods yet handle rebate procedures of, for quality or specifications reasons need returned export Enterprise Shi, Park enterprise should in goods declared into Park of day up 1 years within proposed application, and provides export enterprise location competent tax sector issued of not handle export rebate proved, by Park competent customs approved Hou, can handle back shipped procedures, and without paid imports tariff, and imports link VAT and consumption tax; Customs has levy export tariff of, should be returned.
    Goods in transit way into the Park, Park enterprises issued by the customs of departure after return form, responsible customs related formalities.
    Without a simple processing for circulation of imported goods, be undisturbed transported, enterprises can contribute to competent Customs offices to apply for return procedures.
    Export refund the goods or have simple processing for circulation of goods (including import) If you need to return, in accordance with the relevant provisions of the customs procedures for import and export goods. 42nd in addition to simple processing for circulation of goods, goods entering the park outside, conformity of the quality, specifications and other reasons, need to replaced the original return export enterprises, enterprises in the zones in the goods declaration should be responsible, within 1 year from the date of entering the Park apply for return of customs formalities.
    Customs in accordance with the People's Republic of China Customs import and export management of tax regulations.
    If the goods replaced is when you enter the Park, can be exempted for export license shall be exempted from export duties, Customs shall issue export cargo declarations prove that. 43rd enterprises the need for dangerous chemicals and inflammable and explosive materials storage business shall be obtained for safety management, fire protection, environmental protection and other related departments of the administrative licensing, and reported to the responsible customs.
    About tanks, fittings, equipment and other facilities must conform to the Customs supervising and managing requirement.
    Enter the zones of the goods through the pipeline, should be equipped with measuring and testing devices and other easy customs control facilities and equipment.
    44th subject to provisions of laws and administrative regulations shall renounce their goods, enterprises can apply for giving up the goods. Give up the goods by the responsible customs and sold off, selling income by the customs in accordance with the relevant provisions. After legally sells off enterprises by giving up the goods application and responsible extraction and sale of the goods for the customs documents for the verification procedures; certainly no use cannot be sold and approved by the customs, by enterprises themselves and the responsible customs directly for verification.
    Required before giving up the goods at customs and sold off the warehousing costs, borne by the enterprises themselves. Should be destroyed in accordance with regulations of abandoned goods, the enterprise is responsible for the destruction, responsible customs offices can be the costs of supervision.
    Responsible customs documents for the verification procedures by the competent departments. 45th Park is due to force majeure, goods damaged, destroyed or lost, enterprises shall promptly report in writing the competent Customs offices, state the reasons and provide proof of insurance, Department for disaster-related. After confirmation by the responsible customs offices to verify, 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, destroyed, lose their original use value but can be reused, enterprises in the zones can return formalities to competent Customs offices.
    As not back shipped exit and requirements shipped district outside of, by Park Enterprise proposed application, and by Park competent customs approved, according to affected goods of value for valuation, and tax Hou shipped out park outside; (three) District outside into Park of goods damaged, and damaged, lost original value but can again using, and needed to export Enterprise for returned of, can returned for and damaged goods same name, and specifications, and number, and price of goods, and to Park competent customs handle back shipped procedures.
    Need to return to the area, such as belonging to not export refund procedures, to competent Customs offices for the return procedures; the case for export tax refund formalities, in accordance with subsection (b) of item shipped outside the region of imported goods regulations. 46th article for custody poor, non-force majeure factors caused goods damaged, and damaged, and out lost of, by following provides handle: (a) for from outside into Park of goods, Park enterprise should according to general trade imports goods of provides, to goods into Park Shi customs accept declared of day applies of tax, and exchange rate, law to customs paid damaged, and out lost goods original value of tariff, and imports link VAT and consumption tax; (ii) for from district outside into Park of goods,
    Enterprises in the Park shall refund the money paid for export and domestic areas in relation to tax, customs basis for cancellation.
    47th Park does not have the storage duration. Fourth section the zones and other special customs supervision areas, exchanges of goods between bonded areas supervisory 48th article customs zones and special customs supervision and exchange of goods between bonded areas and continue to apply the bonded, not issuing the export goods declaration to prove.
    But goods are never implemented domestic cargo area (warehouse) link the export rebate system of the special customs supervision zones or bonded areas into parks, in accordance with the relevant provisions of declarations of actual departure, by transferring export goods declaration to the Customs certification.
    49th other special customs supervision zones and regional, trade and circulation of goods between bonded areas shall not impose import and export links and internal circulation taxes.
    Enter the zones through the fourth chapter of the means of transport and personnel carrying cargo, the goods supervision 50th transport tools and personnel should be private channel to enter the zones designated by the customs. 51st to parks and other ports, special customs supervision zones or bonded areas between the incoming and outgoing goods and means of transport shall be approved by the customs or the carrier.
    The carrier shall comply with the customs regulations relating to means of transport and the goods contained therein. 52nd non-special customs supervision zones and areas or the exchange of goods between bonded areas, companies can use other non-customs-supervised vehicle carriers.
    Carriage Park passages for vehicles should be registered with the Customs for customs inspection, the goods and the carrier vehicle inspection.
    53rd article following goods access Park Shi, according to customs provides handle related procedures and by Park competent customs identification Hou, can by Park Enterprise assigned hand carry or itself transport: (a) value 10,000 dollars and the 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. Fifth chapter supplementary articles article 54th international transit of goods and provisions of other goods, from outside into the garden goods and goods shipped overseas from the Park include customs import and export statistics.
    From the ship out into the Park and from outside the Park to the area of goods, included in customs item statistics.
    Transfer, the transfer of goods between enterprises in the Park, as well as parks and other special customs supervision areas or exchanges of goods between bonded areas, is not included in the customs statistics.
    55th article of the way the meaning of the following terms: Park Office area, refers to the Park Administration or its management bodies within the park planning area, net foreign investment to establish, for use by customs, enterprises and other relevant agencies has offices, places of business, customs declaration, commodity display and other functions.
    LCL, refers to the international container transshipment cargo shipment from abroad, stored in the port by the enterprises in the Park during liquidity separately according to the consignor orders simple processing and value-added services, or port of the host country and other import or export goods regrouped after the LCL, shipping concentrate shipped overseas again the same purpose of logistics activities in Hong Kong.
    Core libraries, refer to apply to inventory actual inventory by the customs, and customs and business e-books in and out, transfer and storage of data for comparison of behaviour.
    Special customs supervision zones, refers to the State Council approved the establishment of the free trade zone, export processing zones, parks, bonded port areas and other special areas.
    Bonded areas, refers to the approval of the customs bonded logistics centre (a, b), bonded warehouse, export supervised warehouses and other bonded areas.
    56th article violates these rules, constitute an act of smuggling or violation of customs regulations, customs, in accordance with the People's Republic of China Customs law and the People's Republic of China for customs administrative punishment regulation on the implementation of the relevant provisions of the processed constitutes a crime, criminal responsibility shall be investigated according to law.
    57th interpret this approach by the General Administration of customs.
                                                58th article this way come into force on January 1, 2006.