Administrative Measures of the Customs of the People's Republic of China on Bonded Logistics Parks
(Ordinary General Administration Order No. 134)
The Measures for the Administration of the Customs of the People's Republic of China on Bonded Logistics Parks was reviewed and approved by the Council on November 1, 2005. It is hereby promulgated and will be implemented as of January 1, 2006.
Director of the Department of Health, November 28, 2005
Administrative Measures of the Customs of the People's Republic of China on Bonded Logistics Parks
Chapter I General Provisions
Article 1 In order to regulate the customs management of bonded logistics parks, their inbound and outbound goods, bonded logistics park enterprises and their business operations, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and relevant laws and administrative regulations.
Article 2 The bonded logistics park (hereinafter referred to as the park) referred to in these Measures refers to the special customs supervision area specially established for the development of modern international logistics industry, which is approved by the State Council and established in the planned area of ​​the bonded area or in the specific port area adjacent to the bonded area.
Article 3 The Customs shall be stationed in the park to conduct 24-hour supervision of the goods, means of transport, personal carry-on items and related places in the park in accordance with these Measures.
Article 4 The park and other areas within the territory of the People's Republic of China (hereinafter referred to as the out-of-zone) shall be provided with bayonet, seine isolation facilities, video surveillance systems and other facilities required for customs supervision in accordance with customs supervision requirements.
Article 5 The establishment of warehouses, pile-up inspection sites and necessary business command and dispatch operations in the park shall not establish industrial production and processing sites and commercial consumption facilities.
The office space of the customs, the park administrative organization and its business entities, and the enterprises established in the park (hereinafter referred to as the park enterprises) shall be located in the comprehensive office area of ​​the park within the planned area of ​​the park and outside the fence. Except for security guards and related departments and enterprises on duty, other personnel may not wish to live in the park.
Article 6 After the General Administration of Customs and the relevant departments of the State Council have passed the inspection and acceptance of the relevant facilities and places stipulated in the first paragraph of Article 4 and Article 5 of these Measures, the park may carry out relevant business.
Article 7 The park may carry out the following businesses:
(1) storing imported and exported goods and other unfinished customs formalities;
(2) Carrying out simple processing and value-added services for the inventory;
(3) Import and export trade, including re-export trade;
(4) International procurement, distribution and distribution;
(5) International transfer;
(6) Testing and maintenance;
(7) Commodity display;
(8) Other international logistics business approved by the customs.
Article 8 Commercial retail, processing and manufacturing, refurbishment, dismantling and other business unrelated to the park shall not be carried out in the park.
Article 9 In the following circumstances, the park enterprise shall report in writing to the competent customs of the park and go through relevant formalities within the prescribed time:
(1) encountering disasters such as force majeure;
(2) The goods subject to customs supervision are subject to enforcement measures such as seizure and seizure by the administrative law enforcement department or the judicial organ;
(3) Customs supervision of the theft of goods;
(4) Other circumstances as stipulated by laws and administrative regulations.
For the reporting time of the above situation, item (1) shall be within 5 working days from the date of occurrence, and items (2) to (4) shall be within 3 working days from the date of occurrence.
Article 10 For customs-supervised goods entering and leaving between the park and the outside of the zone, the competent customs of the park may require the enterprise to provide corresponding guarantees.
Article 11 Goods and articles prohibited by law and administrative regulations from entering or leaving the country shall not enter or leave the park.
Chapter II Customs Management of Park Enterprises
Article 12 An enterprise in a park shall have the qualification of an enterprise legal person. Before carrying out business, the park enterprises shall go through the registration formalities with the Customs in accordance with the "Regulations of the Customs of the People's Republic of China on the Registration of Customs Declaration Authorities" and relevant regulations.
Under special circumstances, with the approval of the directly affiliated customs, the legal person enterprise outside the zone may establish branches in the park according to law.
Article 13 A park enterprise shall meet the following conditions:
(1) having the ability to pay taxes to customs and perform other legal obligations;
(2) It has a special business place in the park.
Article 14 If a park enterprise changes the area, address and other matters of the business premises, it shall report to the customs directly under the approval of the customs; if it changes the registration contents such as name, organization, nature, legal representative, registered capital, etc., it shall be 5 jobs after the change. The daily newspaper is directly under the customs record.
If the enterprise in the park has any other changes other than the preceding paragraph, it shall report to the competent customs of the park and go through relevant formalities in accordance with the relevant provisions of laws and administrative regulations.
Article 15 The Customs implements an electronic account book supervision system and a computer network management system for the park enterprises.
The administrative department of the park or its business entity shall, under the guidance of the Customs, establish a computer public information platform for electronic data exchange and information sharing by customs, park enterprises and other relevant departments through the “electronic portâ€.
The park enterprises shall establish a computer management system that meets the requirements of customs supervision, provide terminal equipment for customs to access data, and network with the customs in accordance with the certification methods and data standards prescribed by the customs.
Article 16 A park enterprise shall, in accordance with the "Accounting Law of the People's Republic of China" and relevant laws and administrative regulations, regulate financial management, set up books and statements that meet the requirements of customs supervision, record the financial status of the enterprise and the goods entering and leaving the park. The inventory, transfer, transfer, sale, simple processing, use, etc. of the items, truthfully fill out the relevant documents and account books, and record and account with legal and valid documents.
The park enterprises shall prepare monthly cargo import, export, transfer, deposit status and annual financial accounting reports, and report to the competent customs of the park regularly.
Chapter III Supervision of Customs on Goods Entering and Leaving the Park
The first section regulates the import and export of goods between the park and the outside
Article 17 The Customs shall implement the record-keeping system for the goods entering and leaving between the park and the overseas, except for the duty-free imported goods used by the park, international transit goods or goods subject to laws and administrative regulations. After the overseas goods arrive at the port, the park enterprise (or its agent) can first transport the goods directly to the park with the manifest, and then go through the declaration formalities with the competent customs of the park with the list of inbound goods.
Article 18 Goods entering and leaving between the park and the outside world shall be declared to the competent customs of the park. If the entry and exit ports of the goods in the park are not in the jurisdiction of the park, the customs formalities may be handled at the port customs.
Article 19 Where the international transfer business such as FCL access and secondary LCL is carried out in the park, the enterprise carrying out this business shall send the electronic manifest data to the Customs, and the park enterprise shall apply for the container, the consignment, etc. to the competent customs of the park. Single-entry documents for entry and exit declaration procedures.
Article 20 Goods transported from the park to the outside world shall be exempted from export duties except as otherwise provided by laws and administrative regulations.
Article 21 The following goods and articles enter the park from abroad, and the customs shall handle the tax exemption procedures:
(1) Equipment, materials, etc. required for the infrastructure construction project of the park;
(2) The machinery, loading and unloading equipment, storage facilities, management equipment and consumables, spare parts and tools required for the business of the park;
(3) The administrative department of the park, its business entity and the park enterprise shall use a reasonable amount of office supplies for their own use.
Article 22 The following goods enter the park from abroad, and the customs shall handle the bonded formalities:
(1) The goods and packaging materials required by the park enterprise for conducting business;
(2) Processing trade imported goods;
(3) Re-export trade goods;
(4) Foreign stocks;
(5) Supply of spare parts for materials and maintenance of ships and aircraft on international voyages;
(6) Import consignment goods;
(7) Inspection and maintenance of goods and their spare parts;
(8) Exhibits and samples for ordering samples;
(9) General trade goods that have not completed customs formalities;
(10) Other imported goods approved by the customs.
Article 23 The administrative department of the park and its business entities and the self-use transportation vehicles and daily consumer goods imported by the park enterprises from abroad shall go through the formalities for declaration to the Customs in accordance with the relevant provisions of the general trade import goods.
Article 24 The import and export of goods between the park and the outside world shall not be subject to the administration of import and export licenses, except as otherwise provided by laws, administrative regulations and rules.
The second section regulates the import and export of goods between the park and the district.
Article 25 The goods entering or leaving between the park and the outside of the zone shall be declared by the park enterprise or the collection and dispatcher (or its agent) outside the zone at the competent customs of the park.
If the enterprises in the park engage in import and export trade business outside the district and the goods are not actually entering or leaving the park, they may go through the declaration formalities at the customs or the customs at the place where the consignor is at the place of entry or exit.
Article 26 The goods transported by the park to the outside of the zone shall be deemed to be imported, and the enterprises in the park or the consignees outside the zone (or their agents) shall declare to the competent customs of the park in accordance with the relevant provisions of the imported goods, and the customs shall follow the actual supervision mode when the goods leave the park. The relevant regulations are handled.
Article 27 If the enterprises of the park cross-border areas deliver goods or cross-border areas of different enterprises to pick up the goods from the park, they may go through the declaration formalities at the competent customs of the park, or they may handle the import customs clearance procedures in accordance with the customs regulations.
Article 28 In addition to the goods that may not be declared in a centralized manner as stipulated by laws, administrative regulations and rules, if the park enterprises enter or leave goods in small batches or in multiple batches, they may go through the centralized declaration formalities and apply to each cargo upon approval by the competent customs of the park. At the time of import and export, the customs accepts the tax rate and exchange rate imposed on the date of declaration of the goods. The period of centralized declaration shall not exceed one month and shall not be processed across the years.
Article 29 If goods outside the zone are transported into the park as export, the enterprise or the out-of-area consignor (or its agent) shall go through the export declaration formalities with the competent customs of the park. For goods that should be subject to export duties, the customs shall levy export duties in accordance with relevant regulations; goods subject to license management shall also issue effective export licenses to the customs at the same time, but laws, administrative regulations and rules provide for export at the exit declaration. Except for the license.
The issuance procedures for the export goods declaration form for export tax rebate shall be handled in accordance with the following provisions:
(1) The domestically produced goods and their packaging materials that enter the park from outside the zone for the enterprises of the park to carry out business shall be filled out by the park enterprise or the out-of-area consignor (or its agent) to complete the export goods declaration form, and the customs shall comply with the relevant provisions on the exported goods. Handling and issuing the certificate of export goods declaration; if the goods are transferred to the customs, the customs at the place of departure shall, after receiving the electronic receipt from the competent customs of the park to confirm that the goods have entered the park, issue a certificate of export goods declaration;
(2) Entering the park from outside the zone for the administrative department of the park and its main business and domestically produced infrastructure materials, machinery, loading and unloading equipment, and management equipment used by the park enterprises. The Customs shall handle the export goods and issue customs declarations for export goods. Single certificate
(3) Entering the park from outside the zone for the administrative department of the park and its business entities and the consumer goods, office supplies, transportation vehicles used by the enterprises in the park, the customs shall not issue the certificate of export goods declaration;
(4) For the original imported goods, packaging materials, equipment and infrastructure materials entering the park from outside the zone, the enterprises outside the zone shall provide the customs with a list of the above-mentioned goods or articles, and go through the declaration procedures in accordance with the relevant provisions on export goods, and the customs shall not issue them. The export goods declaration form certificate, the original paid customs duty, import link value-added tax and consumption tax are not refundable.
Article 30 Where goods from the park to the outside of the zone involve tax exemption, the Customs shall handle the goods in accordance with the relevant provisions on import duty-free goods.
Article 31 With the approval of the competent customs of the park, the park enterprises may hold commodity display activities in the exhibition venues dedicated to the comprehensive office area of ​​the park. The goods displayed shall be filed in the competent customs of the park and subject to customs supervision.
Where a park enterprise conducts commodity display activities in other places outside the zone, it shall go through the relevant formalities in accordance with the customs regulations on the management of temporarily imported goods.
Article 32 If the administrative department of the park, its main body of operation and the machinery, equipment and office supplies used by the enterprises in the park need to be transported outside the zone for testing and maintenance, it shall submit an application to the competent customs of the park, and it shall be approved by the competent customs of the park. After registration, it can be shipped outside the district.
Article 33 Machines, equipment and office supplies that are transported for inspection and maintenance outside the zone shall not be used outside the zone and shall be transported back to the park within 60 days from the date of shipment. If the special circumstances cannot be returned as scheduled, the administrative department of the park, its business entity and the park enterprise shall, within 10 days before the expiration of the period, apply in writing to the competent customs of the park for extension, and the extension period shall not exceed 30 days.
Article 34 The machines and equipment transported back to the park after inspection and maintenance shall be the original. Where new spare parts or accessories are replaced, the original spare parts or accessories shall be shipped back to the park.
For domestic spare parts or accessories that are replaced outside the zone, if the tax rebate is required, the park enterprise or the enterprise outside the zone shall apply, and the competent customs of the park shall handle the goods in accordance with the relevant provisions of the export goods, and issue a certificate of export goods declaration.
Article 35 If the original imported goods outside the zone need to be returned to the country or the original export goods need to be re-exported into the country, they shall not enter or leave the park through the park or enter the park for storage.
If the original imported goods outside the zone are replaced according to the provisions of the goods that are not covered by the price, and are not returned to the country outside the zone, they may not enter the park.
Section III Supervision of Goods in the Park
Article 36 Goods in the park may be freely transferred. When the enterprises in the park transfer or transfer goods, they shall file the electronic data with the customs for the specific name, quantity and amount of the goods, and go through the formalities for approval to the customs after the transfer or transfer.
Article 37 Without the permission of the competent customs of the park, the enterprises of the park shall not mortgage, pledge, retain, transfer or use for other purposes.
The provisions of the preceding paragraph of this article shall apply to goods and articles that are tax-free to enter the park in accordance with Article 21 of these Measures.
Article 38 The park enterprises may carry out simple processing and value-added services for the stocks, including classification, separation, sorting, packaging, metering, combination packaging, filming, brushing, brushing, and changing. Packaging, assembly and other auxiliary work with commercial value added.
Article 39 An enterprise that applies for maintenance business in the park shall have the qualification of enterprise legal person and be registered with the competent customs of the park for the record. The products and spare parts repaired by the enterprises in the park are limited to overseas, and the products after inspection and repair, the replacement parts and the materials generated during the maintenance process shall be re-exported.
Article 40 From the date of commencement of business, the enterprises of the park shall go through the formalities of reporting to the competent customs of the park every year. The competent customs of the park shall, within 30 days from the date of accepting the application for review, submit the nuclear treasury. The relevant account books and original data of the enterprise shall be retained for at least 3 years from the date of completion of the nuclear store.
Article 41 If the domestic export goods entering the park have not been processed for tax refund, and the export enterprise is required for quality or specification reasons, the park enterprise shall apply within one year from the date of declaration of the goods entering the park, and provide the competent position of the export enterprise. The tax refund certificate issued by the taxation department may be processed after the approval of the competent customs of the park, and there is no need to pay import duties, import value-added tax and consumption tax; if the customs has imposed export tariffs, it shall be refunded. After the goods enter the park by means of customs clearance, the park enterprises shall issue relevant procedures after the customs declaration of the customs return.
If the imported goods are not processed in a simple manner and need to be returned to the country in the original state, the park enterprise may apply to the competent customs of the park for the return procedure.
If the goods that have been subject to export tax rebate or those that have been processed in a simple manner (including imported goods) need to be returned, the customs formalities shall be handled in accordance with the relevant provisions on import and export goods.
Article 42 In addition to the goods that have been circulated and processed in a simple manner, the goods entering the park outside the zone shall be returned to the export enterprise for replacement due to the quality, specification and model, etc., and the park enterprise shall declare the goods into the park. Within one year from the date of the application, apply to the competent customs of the park for the return formalities. The Customs shall handle the matter in accordance with the relevant provisions of the Measures for the Administration of Taxation of Customs Import and Export Goods of the People's Republic
When the replaced goods enter the park, they can be exempted from export licenses and exempt from export duties, but the customs will not issue a certificate of export goods declaration.
Article 43 If a park enterprise needs to carry out the storage business of dangerous chemicals and inflammable and explosive materials, it shall obtain the administrative license of the relevant departments of safety production management, fire protection, environmental protection, etc., and report it to the competent customs of the park for the record. Facilities related to storage tanks, installations, equipment, etc. shall comply with customs regulatory requirements.
Goods entering and leaving the park through pipelines shall be equipped with measuring and detecting devices and other facilities and equipment that are convenient for customs supervision.
Article 44 In addition to the goods stipulated by laws and administrative regulations, the park enterprises may apply for abandonment of the goods.
The abandonment of goods shall be collected and sold by the competent customs of the park according to law, and the proceeds of sale shall be handled by the customs in accordance with relevant regulations. After being sold according to law, the enterprise shall go through the verification formalities with the application for abandoning the goods and the relevant documents of the competent customs of the park to collect and sell the goods; if it is unable to be sold due to non-use value and approved by the customs, the enterprise shall handle it by itself, and the competent customs of the park shall Directly apply for verification. The warehousing and other expenses required for the abandonment of goods before the customs collects and sells them shall be borne by the enterprise itself.
The abandoned goods that should be destroyed according to the regulations shall be destroyed by the enterprise, and the competent customs of the park may send personnel to supervise. The competent customs of the park shall go through the verification formalities with the certification materials of the relevant competent authorities.
Article 45 If the goods in the park are damaged, damaged or lost due to force majeure, the park enterprise shall promptly report in writing to the competent customs of the park, explain the reasons and provide relevant certificates of the insurance and disaster identification departments. After verification and confirmation by the competent customs of the park, it shall be handled in accordance with the following provisions:
(1) If the goods are lost, or if they are not lost, but the value of use is completely lost, the Customs shall go through the formalities of write-off and tax exemption;
(2) If the imported goods are damaged or damaged, and the original use value is lost but can be reused, the park enterprise may go through the formalities for returning the goods to the competent customs of the park. If it is not returned to the country and is required to be transported outside the zone, the application shall be submitted by the park enterprise and approved by the competent customs of the park, and shall be valued according to the use value of the damaged goods, and then transported out of the park after taxation;
(3) If the goods entering the park outside the zone are damaged or damaged, and the original use value is lost but can be reused, and the export enterprise needs to be returned, it can be returned to the goods with the same product name, specification, quantity and price as the damaged goods, and The competent customs of the park handles the return procedures.
If it is required to be returned to the outside of the zone, if it is not yet subject to export tax refund procedures, it may go through the formalities of returning the goods to the competent customs of the park; in the case of formalities for export tax refund, the goods entering the territory in accordance with item (2) of this article shall be shipped outside the zone. Relevant regulations are handled.
Article 46 If the goods are damaged, damaged or lost due to non-force majeure factors such as improper storage, the following provisions shall apply:
(1) For goods entering the park from abroad, the park enterprise shall, in accordance with the provisions of the general trade import goods, pay the customs duty and exchange rate applicable to the customs at the date of acceptance of the declaration when the goods enter the park, and pay the Customs the customs duty of the damaged or lost goods. , import link value-added tax and consumption tax;
(2) For goods entering the park from outside the zone, the park enterprise shall re-pay the relevant domestic tax refunded for export, and the customs shall go through the verification formalities accordingly.
Article 47 There is no storage period for goods in the park.
Section IV Supervision of the goods between the park and other special customs supervision areas and bonded supervision places
Article 48 The Customs shall continue to implement bonded supervision on the goods between the park and the special supervision area of ​​the customs or the bonded supervision place, and shall not issue the certificate of export goods declaration. However, if the goods have not been transferred to the special customs supervision area or the bonded supervision place of the export tax rebate system of domestic goods entering the district (warehouse), the declaration procedures shall be handled in accordance with the relevant provisions on the actual departure of the goods, and the export goods shall be issued by the customs of the place of export. Customs declaration certificate.
Article 49 The transactions and circulation of goods between the park and other special customs supervision areas and bonded supervision places shall not be subject to relevant taxes on import and export links and domestic circulation links.
Chapter IV Supervision of Transportation and Carrying Goods and Articles in and out of the Park
Article 50 Transportation vehicles and personnel shall enter and leave the park through special channels designated by the Customs.
Article 51 Goods entering or leaving between the park and other ports, special customs supervision areas or bonded supervision places shall be transported by means of transports that have been filed or approved by the customs. The carrier shall abide by the customs regulations governing the means of transport and the goods it carries.
Article 52 Enterprises may use other non-customs-supervised vehicles for carriage of goods between the park and non-customs special supervision areas or bonded supervision places outside the district. When the vehicle enters or leaves the park, it shall be registered by the customs. The customs may inspect and inspect the cargo and the carrier.
Article 53 When the following goods enter or leave the park, they shall go through the relevant formalities in accordance with the customs regulations and be inspected by the competent customs of the park, and may be designated by the park enterprises to carry or transport by themselves:
(1) Small-value goods valued at US$10,000 or less;
(2) Goods returned outside the re-shipment area due to unqualified quality;
(3) Goods that have been processed for import tax payment;
(4) The enterprise does not require the export of goods that are tax refunded;
(5) Other goods approved by the customs.
Chapter V Supplementary Provisions
Article 54 In addition to international transit goods and other goods stipulated otherwise, goods transported from the park to the park and goods transported from the park to the outside of the country shall be included in the customs import and export statistics. Goods transported from the park outside the park and from the park to the outside of the zone are included in the customs statistics.
Goods transferred and transferred between enterprises in the park, as well as goods between the park and other special customs supervision areas or bonded supervision places, are not included in customs statistics.
Article 55 The meanings of the following terms in these Measures:
The comprehensive office area of ​​the park refers to the establishment of the park administrative department or its business entity within the planned area of ​​the park and outside the fence. It is used by customs, park enterprises and other related institutions for functions such as office, business, customs declaration and merchandise display. place.
LCL refers to the transfer of goods from international containers that are shipped from abroad. During the transit period of the transit port, the park enterprises shall separately carry out simple liquidity processing and value-added services according to the instructions of the consignee or consignor, or other imports from the countries and regions where the transit port is located or After the export goods are reassembled and consolidated, they will be shipped to the same destination port for logistics activities.
The nuclear arsenal refers to the act of comparing the actual inventory of the enterprise with the application of the enterprise and checking and comparing the data of the customs and the electronic book of the enterprise into, out, transferred and stored.
The special customs supervision area refers to the bonded area, export processing area, park, bonded port area and other special supervision areas established with the approval of the State Council.
Bonded supervision places refer to bonded logistics centers (Type A and Type B), bonded warehouses, export supervision warehouses and other bonded supervision places established with the approval of the Customs.
Article 56 Whoever violates the provisions of these Measures and constitutes smuggling or violates the provisions of the customs supervision shall be handled in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China; Criminal responsibility shall be investigated according to law.
Article 57 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 58 These Measures shall come into force on January 1, 2006.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
(Ordinary General Administration Order No. 134)
The Measures for the Administration of the Customs of the People's Republic of China on Bonded Logistics Parks was reviewed and approved by the Council on November 1, 2005. It is hereby promulgated and will be implemented as of January 1, 2006.
Director of the Department of Health, November 28, 2005
Administrative Measures of the Customs of the People's Republic of China on Bonded Logistics Parks
Chapter I General Provisions
Article 1 In order to regulate the customs management of bonded logistics parks, their inbound and outbound goods, bonded logistics park enterprises and their business operations, these Measures are formulated in accordance with the Customs Law of the People's Republic of China and relevant laws and administrative regulations.
Article 2 The bonded logistics park (hereinafter referred to as the park) referred to in these Measures refers to the special customs supervision area specially established for the development of modern international logistics industry, which is approved by the State Council and established in the planned area of ​​the bonded area or in the specific port area adjacent to the bonded area.
Article 3 The Customs shall be stationed in the park to conduct 24-hour supervision of the goods, means of transport, personal carry-on items and related places in the park in accordance with these Measures.
Article 4 The park and other areas within the territory of the People's Republic of China (hereinafter referred to as the out-of-zone) shall be provided with bayonet, seine isolation facilities, video surveillance systems and other facilities required for customs supervision in accordance with customs supervision requirements.
Article 5 The establishment of warehouses, pile-up inspection sites and necessary business command and dispatch operations in the park shall not establish industrial production and processing sites and commercial consumption facilities.
The office space of the customs, the park administrative organization and its business entities, and the enterprises established in the park (hereinafter referred to as the park enterprises) shall be located in the comprehensive office area of ​​the park within the planned area of ​​the park and outside the fence. Except for security guards and related departments and enterprises on duty, other personnel may not wish to live in the park.
Article 6 After the General Administration of Customs and the relevant departments of the State Council have passed the inspection and acceptance of the relevant facilities and places stipulated in the first paragraph of Article 4 and Article 5 of these Measures, the park may carry out relevant business.
Article 7 The park may carry out the following businesses:
(1) storing imported and exported goods and other unfinished customs formalities;
(2) Carrying out simple processing and value-added services for the inventory;
(3) Import and export trade, including re-export trade;
(4) International procurement, distribution and distribution;
(5) International transfer;
(6) Testing and maintenance;
(7) Commodity display;
(8) Other international logistics business approved by the customs.
Article 8 Commercial retail, processing and manufacturing, refurbishment, dismantling and other business unrelated to the park shall not be carried out in the park.
Article 9 In the following circumstances, the park enterprise shall report in writing to the competent customs of the park and go through relevant formalities within the prescribed time:
(1) encountering disasters such as force majeure;
(2) The goods subject to customs supervision are subject to enforcement measures such as seizure and seizure by the administrative law enforcement department or the judicial organ;
(3) Customs supervision of the theft of goods;
(4) Other circumstances as stipulated by laws and administrative regulations.
For the reporting time of the above situation, item (1) shall be within 5 working days from the date of occurrence, and items (2) to (4) shall be within 3 working days from the date of occurrence.
Article 10 For customs-supervised goods entering and leaving between the park and the outside of the zone, the competent customs of the park may require the enterprise to provide corresponding guarantees.
Article 11 Goods and articles prohibited by law and administrative regulations from entering or leaving the country shall not enter or leave the park.
Chapter II Customs Management of Park Enterprises
Article 12 An enterprise in a park shall have the qualification of an enterprise legal person. Before carrying out business, the park enterprises shall go through the registration formalities with the Customs in accordance with the "Regulations of the Customs of the People's Republic of China on the Registration of Customs Declaration Authorities" and relevant regulations.
Under special circumstances, with the approval of the directly affiliated customs, the legal person enterprise outside the zone may establish branches in the park according to law.
Article 13 A park enterprise shall meet the following conditions:
(1) having the ability to pay taxes to customs and perform other legal obligations;
(2) It has a special business place in the park.
Article 14 If a park enterprise changes the area, address and other matters of the business premises, it shall report to the customs directly under the approval of the customs; if it changes the registration contents such as name, organization, nature, legal representative, registered capital, etc., it shall be 5 jobs after the change. The daily newspaper is directly under the customs record.
If the enterprise in the park has any other changes other than the preceding paragraph, it shall report to the competent customs of the park and go through relevant formalities in accordance with the relevant provisions of laws and administrative regulations.
Article 15 The Customs implements an electronic account book supervision system and a computer network management system for the park enterprises.
The administrative department of the park or its business entity shall, under the guidance of the Customs, establish a computer public information platform for electronic data exchange and information sharing by customs, park enterprises and other relevant departments through the “electronic portâ€.
The park enterprises shall establish a computer management system that meets the requirements of customs supervision, provide terminal equipment for customs to access data, and network with the customs in accordance with the certification methods and data standards prescribed by the customs.
Article 16 A park enterprise shall, in accordance with the "Accounting Law of the People's Republic of China" and relevant laws and administrative regulations, regulate financial management, set up books and statements that meet the requirements of customs supervision, record the financial status of the enterprise and the goods entering and leaving the park. The inventory, transfer, transfer, sale, simple processing, use, etc. of the items, truthfully fill out the relevant documents and account books, and record and account with legal and valid documents.
The park enterprises shall prepare monthly cargo import, export, transfer, deposit status and annual financial accounting reports, and report to the competent customs of the park regularly.
Chapter III Supervision of Customs on Goods Entering and Leaving the Park
The first section regulates the import and export of goods between the park and the outside
Article 17 The Customs shall implement the record-keeping system for the goods entering and leaving between the park and the overseas, except for the duty-free imported goods used by the park, international transit goods or goods subject to laws and administrative regulations. After the overseas goods arrive at the port, the park enterprise (or its agent) can first transport the goods directly to the park with the manifest, and then go through the declaration formalities with the competent customs of the park with the list of inbound goods.
Article 18 Goods entering and leaving between the park and the outside world shall be declared to the competent customs of the park. If the entry and exit ports of the goods in the park are not in the jurisdiction of the park, the customs formalities may be handled at the port customs.
Article 19 Where the international transfer business such as FCL access and secondary LCL is carried out in the park, the enterprise carrying out this business shall send the electronic manifest data to the Customs, and the park enterprise shall apply for the container, the consignment, etc. to the competent customs of the park. Single-entry documents for entry and exit declaration procedures.
Article 20 Goods transported from the park to the outside world shall be exempted from export duties except as otherwise provided by laws and administrative regulations.
Article 21 The following goods and articles enter the park from abroad, and the customs shall handle the tax exemption procedures:
(1) Equipment, materials, etc. required for the infrastructure construction project of the park;
(2) The machinery, loading and unloading equipment, storage facilities, management equipment and consumables, spare parts and tools required for the business of the park;
(3) The administrative department of the park, its business entity and the park enterprise shall use a reasonable amount of office supplies for their own use.
Article 22 The following goods enter the park from abroad, and the customs shall handle the bonded formalities:
(1) The goods and packaging materials required by the park enterprise for conducting business;
(2) Processing trade imported goods;
(3) Re-export trade goods;
(4) Foreign stocks;
(5) Supply of spare parts for materials and maintenance of ships and aircraft on international voyages;
(6) Import consignment goods;
(7) Inspection and maintenance of goods and their spare parts;
(8) Exhibits and samples for ordering samples;
(9) General trade goods that have not completed customs formalities;
(10) Other imported goods approved by the customs.
Article 23 The administrative department of the park and its business entities and the self-use transportation vehicles and daily consumer goods imported by the park enterprises from abroad shall go through the formalities for declaration to the Customs in accordance with the relevant provisions of the general trade import goods.
Article 24 The import and export of goods between the park and the outside world shall not be subject to the administration of import and export licenses, except as otherwise provided by laws, administrative regulations and rules.
The second section regulates the import and export of goods between the park and the district.
Article 25 The goods entering or leaving between the park and the outside of the zone shall be declared by the park enterprise or the collection and dispatcher (or its agent) outside the zone at the competent customs of the park.
If the enterprises in the park engage in import and export trade business outside the district and the goods are not actually entering or leaving the park, they may go through the declaration formalities at the customs or the customs at the place where the consignor is at the place of entry or exit.
Article 26 The goods transported by the park to the outside of the zone shall be deemed to be imported, and the enterprises in the park or the consignees outside the zone (or their agents) shall declare to the competent customs of the park in accordance with the relevant provisions of the imported goods, and the customs shall follow the actual supervision mode when the goods leave the park. The relevant regulations are handled.
Article 27 If the enterprises of the park cross-border areas deliver goods or cross-border areas of different enterprises to pick up the goods from the park, they may go through the declaration formalities at the competent customs of the park, or they may handle the import customs clearance procedures in accordance with the customs regulations.
Article 28 In addition to the goods that may not be declared in a centralized manner as stipulated by laws, administrative regulations and rules, if the park enterprises enter or leave goods in small batches or in multiple batches, they may go through the centralized declaration formalities and apply to each cargo upon approval by the competent customs of the park. At the time of import and export, the customs accepts the tax rate and exchange rate imposed on the date of declaration of the goods. The period of centralized declaration shall not exceed one month and shall not be processed across the years.
Article 29 If goods outside the zone are transported into the park as export, the enterprise or the out-of-area consignor (or its agent) shall go through the export declaration formalities with the competent customs of the park. For goods that should be subject to export duties, the customs shall levy export duties in accordance with relevant regulations; goods subject to license management shall also issue effective export licenses to the customs at the same time, but laws, administrative regulations and rules provide for export at the exit declaration. Except for the license.
The issuance procedures for the export goods declaration form for export tax rebate shall be handled in accordance with the following provisions:
(1) The domestically produced goods and their packaging materials that enter the park from outside the zone for the enterprises of the park to carry out business shall be filled out by the park enterprise or the out-of-area consignor (or its agent) to complete the export goods declaration form, and the customs shall comply with the relevant provisions on the exported goods. Handling and issuing the certificate of export goods declaration; if the goods are transferred to the customs, the customs at the place of departure shall, after receiving the electronic receipt from the competent customs of the park to confirm that the goods have entered the park, issue a certificate of export goods declaration;
(2) Entering the park from outside the zone for the administrative department of the park and its main business and domestically produced infrastructure materials, machinery, loading and unloading equipment, and management equipment used by the park enterprises. The Customs shall handle the export goods and issue customs declarations for export goods. Single certificate
(3) Entering the park from outside the zone for the administrative department of the park and its business entities and the consumer goods, office supplies, transportation vehicles used by the enterprises in the park, the customs shall not issue the certificate of export goods declaration;
(4) For the original imported goods, packaging materials, equipment and infrastructure materials entering the park from outside the zone, the enterprises outside the zone shall provide the customs with a list of the above-mentioned goods or articles, and go through the declaration procedures in accordance with the relevant provisions on export goods, and the customs shall not issue them. The export goods declaration form certificate, the original paid customs duty, import link value-added tax and consumption tax are not refundable.
Article 30 Where goods from the park to the outside of the zone involve tax exemption, the Customs shall handle the goods in accordance with the relevant provisions on import duty-free goods.
Article 31 With the approval of the competent customs of the park, the park enterprises may hold commodity display activities in the exhibition venues dedicated to the comprehensive office area of ​​the park. The goods displayed shall be filed in the competent customs of the park and subject to customs supervision.
Where a park enterprise conducts commodity display activities in other places outside the zone, it shall go through the relevant formalities in accordance with the customs regulations on the management of temporarily imported goods.
Article 32 If the administrative department of the park, its main body of operation and the machinery, equipment and office supplies used by the enterprises in the park need to be transported outside the zone for testing and maintenance, it shall submit an application to the competent customs of the park, and it shall be approved by the competent customs of the park. After registration, it can be shipped outside the district.
Article 33 Machines, equipment and office supplies that are transported for inspection and maintenance outside the zone shall not be used outside the zone and shall be transported back to the park within 60 days from the date of shipment. If the special circumstances cannot be returned as scheduled, the administrative department of the park, its business entity and the park enterprise shall, within 10 days before the expiration of the period, apply in writing to the competent customs of the park for extension, and the extension period shall not exceed 30 days.
Article 34 The machines and equipment transported back to the park after inspection and maintenance shall be the original. Where new spare parts or accessories are replaced, the original spare parts or accessories shall be shipped back to the park.
For domestic spare parts or accessories that are replaced outside the zone, if the tax rebate is required, the park enterprise or the enterprise outside the zone shall apply, and the competent customs of the park shall handle the goods in accordance with the relevant provisions of the export goods, and issue a certificate of export goods declaration.
Article 35 If the original imported goods outside the zone need to be returned to the country or the original export goods need to be re-exported into the country, they shall not enter or leave the park through the park or enter the park for storage.
If the original imported goods outside the zone are replaced according to the provisions of the goods that are not covered by the price, and are not returned to the country outside the zone, they may not enter the park.
Section III Supervision of Goods in the Park
Article 36 Goods in the park may be freely transferred. When the enterprises in the park transfer or transfer goods, they shall file the electronic data with the customs for the specific name, quantity and amount of the goods, and go through the formalities for approval to the customs after the transfer or transfer.
Article 37 Without the permission of the competent customs of the park, the enterprises of the park shall not mortgage, pledge, retain, transfer or use for other purposes.
The provisions of the preceding paragraph of this article shall apply to goods and articles that are tax-free to enter the park in accordance with Article 21 of these Measures.
Article 38 The park enterprises may carry out simple processing and value-added services for the stocks, including classification, separation, sorting, packaging, metering, combination packaging, filming, brushing, brushing, and changing. Packaging, assembly and other auxiliary work with commercial value added.
Article 39 An enterprise that applies for maintenance business in the park shall have the qualification of enterprise legal person and be registered with the competent customs of the park for the record. The products and spare parts repaired by the enterprises in the park are limited to overseas, and the products after inspection and repair, the replacement parts and the materials generated during the maintenance process shall be re-exported.
Article 40 From the date of commencement of business, the enterprises of the park shall go through the formalities of reporting to the competent customs of the park every year. The competent customs of the park shall, within 30 days from the date of accepting the application for review, submit the nuclear treasury. The relevant account books and original data of the enterprise shall be retained for at least 3 years from the date of completion of the nuclear store.
Article 41 If the domestic export goods entering the park have not been processed for tax refund, and the export enterprise is required for quality or specification reasons, the park enterprise shall apply within one year from the date of declaration of the goods entering the park, and provide the competent position of the export enterprise. The tax refund certificate issued by the taxation department may be processed after the approval of the competent customs of the park, and there is no need to pay import duties, import value-added tax and consumption tax; if the customs has imposed export tariffs, it shall be refunded. After the goods enter the park by means of customs clearance, the park enterprises shall issue relevant procedures after the customs declaration of the customs return.
If the imported goods are not processed in a simple manner and need to be returned to the country in the original state, the park enterprise may apply to the competent customs of the park for the return procedure.
If the goods that have been subject to export tax rebate or those that have been processed in a simple manner (including imported goods) need to be returned, the customs formalities shall be handled in accordance with the relevant provisions on import and export goods.
Article 42 In addition to the goods that have been circulated and processed in a simple manner, the goods entering the park outside the zone shall be returned to the export enterprise for replacement due to the quality, specification and model, etc., and the park enterprise shall declare the goods into the park. Within one year from the date of the application, apply to the competent customs of the park for the return formalities. The Customs shall handle the matter in accordance with the relevant provisions of the Measures for the Administration of Taxation of Customs Import and Export Goods of the People's Republic
When the replaced goods enter the park, they can be exempted from export licenses and exempt from export duties, but the customs will not issue a certificate of export goods declaration.
Article 43 If a park enterprise needs to carry out the storage business of dangerous chemicals and inflammable and explosive materials, it shall obtain the administrative license of the relevant departments of safety production management, fire protection, environmental protection, etc., and report it to the competent customs of the park for the record. Facilities related to storage tanks, installations, equipment, etc. shall comply with customs regulatory requirements.
Goods entering and leaving the park through pipelines shall be equipped with measuring and detecting devices and other facilities and equipment that are convenient for customs supervision.
Article 44 In addition to the goods stipulated by laws and administrative regulations, the park enterprises may apply for abandonment of the goods.
The abandonment of goods shall be collected and sold by the competent customs of the park according to law, and the proceeds of sale shall be handled by the customs in accordance with relevant regulations. After being sold according to law, the enterprise shall go through the verification formalities with the application for abandoning the goods and the relevant documents of the competent customs of the park to collect and sell the goods; if it is unable to be sold due to non-use value and approved by the customs, the enterprise shall handle it by itself, and the competent customs of the park shall Directly apply for verification. The warehousing and other expenses required for the abandonment of goods before the customs collects and sells them shall be borne by the enterprise itself.
The abandoned goods that should be destroyed according to the regulations shall be destroyed by the enterprise, and the competent customs of the park may send personnel to supervise. The competent customs of the park shall go through the verification formalities with the certification materials of the relevant competent authorities.
Article 45 If the goods in the park are damaged, damaged or lost due to force majeure, the park enterprise shall promptly report in writing to the competent customs of the park, explain the reasons and provide relevant certificates of the insurance and disaster identification departments. After verification and confirmation by the competent customs of the park, it shall be handled in accordance with the following provisions:
(1) If the goods are lost, or if they are not lost, but the value of use is completely lost, the Customs shall go through the formalities of write-off and tax exemption;
(2) If the imported goods are damaged or damaged, and the original use value is lost but can be reused, the park enterprise may go through the formalities for returning the goods to the competent customs of the park. If it is not returned to the country and is required to be transported outside the zone, the application shall be submitted by the park enterprise and approved by the competent customs of the park, and shall be valued according to the use value of the damaged goods, and then transported out of the park after taxation;
(3) If the goods entering the park outside the zone are damaged or damaged, and the original use value is lost but can be reused, and the export enterprise needs to be returned, it can be returned to the goods with the same product name, specification, quantity and price as the damaged goods, and The competent customs of the park handles the return procedures.
If it is required to be returned to the outside of the zone, if it is not yet subject to export tax refund procedures, it may go through the formalities of returning the goods to the competent customs of the park; in the case of formalities for export tax refund, the goods entering the territory in accordance with item (2) of this article shall be shipped outside the zone. Relevant regulations are handled.
Article 46 If the goods are damaged, damaged or lost due to non-force majeure factors such as improper storage, the following provisions shall apply:
(1) For goods entering the park from abroad, the park enterprise shall, in accordance with the provisions of the general trade import goods, pay the customs duty and exchange rate applicable to the customs at the date of acceptance of the declaration when the goods enter the park, and pay the Customs the customs duty of the damaged or lost goods. , import link value-added tax and consumption tax;
(2) For goods entering the park from outside the zone, the park enterprise shall re-pay the relevant domestic tax refunded for export, and the customs shall go through the verification formalities accordingly.
Article 47 There is no storage period for goods in the park.
Section IV Supervision of the goods between the park and other special customs supervision areas and bonded supervision places
Article 48 The Customs shall continue to implement bonded supervision on the goods between the park and the special supervision area of ​​the customs or the bonded supervision place, and shall not issue the certificate of export goods declaration. However, if the goods have not been transferred to the special customs supervision area or the bonded supervision place of the export tax rebate system of domestic goods entering the district (warehouse), the declaration procedures shall be handled in accordance with the relevant provisions on the actual departure of the goods, and the export goods shall be issued by the customs of the place of export. Customs declaration certificate.
Article 49 The transactions and circulation of goods between the park and other special customs supervision areas and bonded supervision places shall not be subject to relevant taxes on import and export links and domestic circulation links.
Chapter IV Supervision of Transportation and Carrying Goods and Articles in and out of the Park
Article 50 Transportation vehicles and personnel shall enter and leave the park through special channels designated by the Customs.
Article 51 Goods entering or leaving between the park and other ports, special customs supervision areas or bonded supervision places shall be transported by means of transports that have been filed or approved by the customs. The carrier shall abide by the customs regulations governing the means of transport and the goods it carries.
Article 52 Enterprises may use other non-customs-supervised vehicles for carriage of goods between the park and non-customs special supervision areas or bonded supervision places outside the district. When the vehicle enters or leaves the park, it shall be registered by the customs. The customs may inspect and inspect the cargo and the carrier.
Article 53 When the following goods enter or leave the park, they shall go through the relevant formalities in accordance with the customs regulations and be inspected by the competent customs of the park, and may be designated by the park enterprises to carry or transport by themselves:
(1) Small-value goods valued at US$10,000 or less;
(2) Goods returned outside the re-shipment area due to unqualified quality;
(3) Goods that have been processed for import tax payment;
(4) The enterprise does not require the export of goods that are tax refunded;
(5) Other goods approved by the customs.
Chapter V Supplementary Provisions
Article 54 In addition to international transit goods and other goods stipulated otherwise, goods transported from the park to the park and goods transported from the park to the outside of the country shall be included in the customs import and export statistics. Goods transported from the park outside the park and from the park to the outside of the zone are included in the customs statistics.
Goods transferred and transferred between enterprises in the park, as well as goods between the park and other special customs supervision areas or bonded supervision places, are not included in customs statistics.
Article 55 The meanings of the following terms in these Measures:
The comprehensive office area of ​​the park refers to the establishment of the park administrative department or its business entity within the planned area of ​​the park and outside the fence. It is used by customs, park enterprises and other related institutions for functions such as office, business, customs declaration and merchandise display. place.
LCL refers to the transfer of goods from international containers that are shipped from abroad. During the transit period of the transit port, the park enterprises shall separately carry out simple liquidity processing and value-added services according to the instructions of the consignee or consignor, or other imports from the countries and regions where the transit port is located or After the export goods are reassembled and consolidated, they will be shipped to the same destination port for logistics activities.
The nuclear arsenal refers to the act of comparing the actual inventory of the enterprise with the application of the enterprise and checking and comparing the data of the customs and the electronic book of the enterprise into, out, transferred and stored.
The special customs supervision area refers to the bonded area, export processing area, park, bonded port area and other special supervision areas established with the approval of the State Council.
Bonded supervision places refer to bonded logistics centers (Type A and Type B), bonded warehouses, export supervision warehouses and other bonded supervision places established with the approval of the Customs.
Article 56 Whoever violates the provisions of these Measures and constitutes smuggling or violates the provisions of the customs supervision shall be handled in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China; Criminal responsibility shall be investigated according to law.
Article 57 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 58 These Measures shall come into force on January 1, 2006.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
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