Laws of the People's Republic of China

INTERIM PROCEDURES OF THE CUSTOMS OF THE
PEOPLE'S REPUBLIC OF CHINA FOR THE SUPERVISION
AND CONTROL OVER BONDED GOODS AND BONDED
WAREHOUSES

( Promulgated upon the notice by the General
Administration of China Customs on
February 11, 1981)

SUBJECT: CUSTOMS

ISSUING-DEPT: GENERAL CUSTOMS ADMINISTRATION

ISSUE-DATE: 02/11/1981

IMPLEMENT-DATE: 03/01/1981

LENGTH: 1108 words

TEXT:

[Article 1] In order to meet the needs of the development of foreign economic relations and trade and facilitate production and socialist modernization, the present procedures are formulated in pursuance of Article 131 of the Customs Law of the People's Republic of China and in light of the present actual conditions.

[Article 2] Bonded goods mentioned hereinbelow mean goods that have entered China with import duty formalities postponed upon special permission by the Customs house or goods that will be reshipped out of China after being kept for a certain period of time.  The special warehouses for keeping bonded goods examined and approved by the Customs are called bonded warehouses.

[Article 3] Units registered to undertake import and export business may apply to the Customs and go through necessary formalities for permission to manage bonded goods and bonded warehouses.

Independent, special purpose warehouses may be put to use with the approval of the Customs, after they are recognized by the Customs through examination as in conformity with relevant decrees or regulations and up to the requirements for close supervision and control by the Customs while guarantees are obtained to observe the customs regulations.

Managers of bonded goods and keepers of bonded warehouse are accountable to the Customs for the bonded goods they keep according to relevant regulations of the Customs, and the Customs may lock up bonded warehouses in conjunction with the keepers.

[Article 4] Bonded goods and bonded warehouses are subject to supervision and control by the Customs.  The Customs has the right to send men at any time to enter the warehouses to check up the goods in store and the relevant accounts.  The Customs may, if necessary, post men in the warehouses on supervisory missions.  The warehouse keepers should provide them with offices and board and lodging.

[Article 5] The consignees of the bonded goods or their agents should, upon entry of the goods, fill in a triplicated customs entry form in which the stamp "Bonded Goods" is affixed and the bonded warehouses specified for storing the goods indicated, and then declared to the Customs at the place of entry.  After the examination and tally by the Customs, one copy of the form will be kept by the Customs and the other two copies will be handed over to the bonded warehouses together with the goods.  The warehouse keepers should sign the declaration form after the goods are put in store and keep one copy and return the other to the Customs for the record.

If the bonded warehouses are situated in places other than the port of entry, the consignees of the bonded goods or their agents should go through customs formalities at the Customs of the place of entry in compliance with the customs regulations on transit goods.  When the bonded goods arrive at the designated bonded warehouses, they must go through declaration and stock keeping procedures at the customs house where the bonded warehouses are sited according to the afforesaid provisions.

Bonded warehouses shall not be set up in places where there is no customs house.

[Article 6] Bonded warehouses must set up itemized stock accounts of the bonded goods kept and submit, within the first five days of each month, tables of receipts and delivery of goods and goods turned over from the previous month to the Customs for examination.

[Article 7] When bonded goods are changed into goods for import, the original consignees or their agents must submit to the Customs the import licenses, import declarations and other documents and vouchers as required by the Customs and pay due import duties and industrial and commercial consolidated tax, where by the Customs may sign for release and cancel the original bonded goods declaration form.

Import duties and industrial and commercial consolidated tax shall be exempt for bonded oil and spare parts for Chinese and foreign ships sailing international routes and for bonded spare parts and accessories for foreign products within the period of guarantee for free repairs and servicing.

[Article 8] Customs duties and industrial and commercial consolidated tax shall be levied on all racks, office supplies, warehouse keeping facilities, vehicles, loading, unloading, lifting and packaging equipment or modified machines etc.  Imported for use in bonded warehouses, whether these were purchased or given gratuitously by foreign firms.  Drawbacks may be made if these goods are re-exported within six months after import.

[Article 9] The time limit for the storage of bonded goods is one year.  For special cases, applications may be filed for extension of the period not exceeding one year.  The bonded goods must be reshipped out of China upon the expiration of the period.  Formalities shall be attended to obtain import licenses and pay import duties and taxes.  If these are not shipped out of China when time is due.  Otherwise the goods shall be disposed of by selling by the Customs.

[Article 10] When the bonded goods are re-shipped out of China, the original consignees or their agents should fill in triplicated export declaration forms and submit for examination the original Customs-sealed import declaration form to go through drawback export formalities at the local Customs.  After the Customs tally the goods and affix seals, one copy of the form will be kept by the Customs and another one returned to the consignee and the last one given to the Customs at the place of exit as certification for releasing the goods.

[Article 11] Bonded goods shall not be processed in the bonded warehouses.  If there is the need to repack the goods, this must be reported to the Customs in advance for examination and approval and done under the supervision by the personnel sent by the Customs, for which the relevant business units shall pay the prescribed fees.  Customs duty and taxes shall be levied on modified goods to be imported with approval.

[Article 12] If the bonded goods are short of measure or missing during the period of storage, warehouse keepers should be obliged to pay taxes and be dealt with according to relevant regulations on the part missing except when the missing parts are caused by force majeure.

[Article 13] Any acts in violation against the provisions of the current procedures and those refusing and resisting to pay or evade taxes and other fees shall be dealt with according to relevant regulations of the Customs.

[Article 14] The procedures comes into force as of March 1, 1981.