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| Category | CUSTOMS | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1997-08-01 | Effective Date | 1997-08-01 |
|
Measures for Customs Supervision and Control of the Bonded Areas |
|---|
Article 1 These Measures are formulated in accordance with the
provisions of the Customs Law and other relevant laws with a view to
strengthening and perfecting customs supervision and control of the bonded
areas and promoting sound development of the bonded areas.
Article 2 Establishment of the bonded areas within the territory of the
People's Republic of China must be subjected to the approval of the State
Council.
Article 3 The bonded areas are specially designated areas under customs
supervision and control. The customs exercise supervision and control over
goods, transportation vehicles and articles carried by individuals entering
or leaving the bonded areas pursuant to these Measures.
Isolation facilities meeting the requirements for customs supervision
and control should be installed between the bonded areas and other areas
within the territory of the People's Republic of China(hereinafter referred
to as un-bonded areas).
Article 4 Only administrative organs for the bonded areas and
enterprises are established in the bonded areas. No persons other than the
security guards shall reside in the bonded areas.
Article 5 Enterprises established in the bonded areas (hereinafter
referred to as in-area enterprises) should complete the formalities of
registration at the customs.
In-area enterprises should, pursuant to the provisions of the relevant
laws and regulations of the State, keep ledgers, compile statements and
tables, do bookkeeping and carry out accounting and settlement on legal and
effective vouchers and record such information as the stocks, transfers,
transshipment, sales, processing, utilization and damages and consumption
of goods and articles entering or leaving the bonded areas.
Article 6 The bonded areas practise the customs auditing system.
In-area enterprises should hook up with the electronic computer network
of the customs and carry out electronic data exchange.
Article 7 The customs are empowered to conduct inspections and
examinations of the goods, articles, transportation vehicles and personnel
entering or leaving the bonded areas as well as related sites in the areas
pursuant to the provisions of the Customs Law.
Article 8 Goods and articles the import and export of which are Article 9 The customs exercise simple, convenient and effective Article 10 Consignees, consignors or their agents shall report to the Article 11 No import-export quota and license control shall be exercised Article 12 Import duty and import link taxes of goods entering the (1)Machinery, equipment and other capital goods needed for in-area (2)Production and management equipment and rational quantity of office (3)Rational quantity of management equipment and office items as well (4)Raw materials, parts, components and packaging materials required Goods or articles other than those prescribed in sections (1) to (4) Goods for transshipment and goods stored in the bonded areas shall be Article 13 Formalities for import goods shall be completed for goods The customs exercise supervision and control over entry and exit goods Article 14 For machinery, equipment, capital goods and articles Goods or articles of the preceding paragraph which have already paid Article 15 For goods of the bonded areas to be imported and exported Article 16 Goods in the bonded areas can be transferred and divertied Article 17 Such simple processing as classification, sorting, painting Article 18 When in-area enterprises hold exhibitions and diplays of Article 19 In-area processors should complete the formalities at the Article 20 Production of export products under passive quota control Article 21 Formalities should be completed at the customs in accordance Shipment by in-area processors of in-area processed finished products, Article 22 For finished products processed entirely with materials and For processed finished products containing materials and components Article 23 In-area processors entrusting enterprises in un-bonded areas (1)they have in-area production sites which have already formally (2)main working procedure of the processing business entrusted to (3)the duration of entrusting enterprises in un-bonded areas with (4)in-area processors taking orders of entrusted processing from Article 24 The customs do not practise the system of bank guarantee When the processing business is entrusted to enterprises in un-bonded Article 25 Transpotation vehicles and personnel entering and leaving Article 26 The persons-in-charge of the transportation vehicles entering Article 27 Without the approval of the customs, transportation vehicles Article 28 Whoever in violation of the provisions of these Measures Article 29 Specific measures relating to putting on record provided Article 30 These Measures come into force as of the date of
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prohibited by the State must not enter or leave the bonded areas.
Chapter II Supervision and Control of Entry and Exit Goods between the
Bonded Areas and Boyond-the-boundary Areas
supervision and control over entry and exit goods between the bonded areas
and the beyond-the-boundary areas.
customs for the record on entry and exit goods between the bonded areas and
the boyond-the-boundary areas.
other than passive export quota control in respect of entry and exit goods
between the bonded areas and the beyond-the-boundary areas.
bonded areas from places beyond the boundaries, unless otherwise provided for
in laws and regulations, shall be handled in accordance with the
following provisions:
construction projects of infrastructure for production shall be exempted
from taxation;
items for their own use by in-area enterprises as well as their required
parts and components for maintenance, feuls for production, materials and
equipment required for the construction of workshops for production and
warehouse facilities shall be exempted from taxation;
as the required parts and components for maintenance for their own use by
the administrative organs of the bonded areas shall be exempted from
taxation; and
for the processing of export products by in-area enterprises shall be
bonded.
in the preceding paragraph entering the bonded areas shall be taxed in
accordance with law.
put under control as bonded goods.
Chapter III Supervision and Control of Entry and Exit Goods between
the Bonded Areas and the Un-bonded Areas
from the bonded areas entering un-bonded areas; formalities for export goods
shall be completed for goods from un-bonded areas entering the bonded areas
and export tax refund shall be processed in accordance with the relevant
provisions of the State.
between the bonded areas and the un-bonded areas pursuant to the provisions
of the State related to import-export control.
entering the bonded areas from the un-bonded areas for in-area use, user
units should submit lists of the above-mentioned goods or articles which will
be cleared upon customs inspection.
import duty and import linked tax shall not be refunded.
from the ports of un-bonded areas or goods of one bonded area to be shipped
to another bonded area, written applications should be submitted to customs
in advance and these goods will be handled in accordance with customs
transfer shipment and relevant provisions upon the approval of customs.
Chapter IV Supervision and Control over Goods in the Bonded Areas
among in-area enterprises; the interested parties should report to the
customs on matters relating to transfers and diversions for the record.
and pasting of marks and change in packaging forms of transit goods in the
bonded areas can be carried out in in-area warehouses or other in-area sites.
foreign commodities and commodities of the un-bonded areas in the bonded
areas, the displayed commodities should be subjected to customs supervision
and control.
Chapter V Control of Goods of Processing Trade in the Bonded Areas
customs for their required raw materials and components entering or leaving
the bonded areas for the record.
by in-area processors should be subjected to the approval of the competent
department under the State Council in advance.
with the relevant provisions of the State for the shipment out of the country
of the finished products and the leftover bits and pieces of industrial
materials produced in the process of processing by in-area processors;
they shall be exempted from export duty unless otherwise provided for in
laws and regulations.
substandard products or the leftover bits and pieces of industrial materials
produced in the process of processing to un-bonded areas should go through
formalities of import customs declaration at the customs in accordance with
the relevant provisions of the State and pay taxes according to law.
components shipped in from abroad by in-area processors to be sold in
un-bonded areas, the customs shall levy tax as import finished products.
shipped in from abroad to be sold in un-bonded areas, the customs shall
levy tax in accordance with their contained shipped-in materials and
components; for untruthful declarations with regard to item names, quantity
and value of the shipped-in materials and components from abroad, the
customs shall levy taxes as import finished products.
or accepting the entrustment of the enterprises in un-bonded areas for
processing business should gain the approval of the customs in advance
and meet the following conditions:
conducted processing business;
enterprises in un-bonded areas should be carried out in the bonded areas;
processing business shall be six months; when extension becomes necessary
under extraordinary circumstances, application for extension should be
submitted to the customs and the duration of extension shall be six
months. Products should be shipped back to the bonded areas upon
completion of processing in un-bonded areas; when it becomes necessary
to export the products direct from the un-bonded areas, formalities for
verification and deduction should be completed at the customs; and
enterprises in un-bonded areas should complete the formalities for the
materials and components for entrusted processing at the customs for
the record, separate ledgers of the materials, components and products
of entrusted processing and those of the in-area enterprises should be
kept and they should be used separately. Products upon completion of
processing should be shipped back to the enterprises in the un-bonded
areas, and the in-area processors shall apply to the customs for
writing off the case.
machine account for processing trade for the processing businesses
with imported materials and with customers' materials conducted by
in-area processors.
areas, the enterprises in the un-bonded areas shall go through the
formalities of contract registration for the record and follow the bank
guarantee machine account system.
Chapter VI Supervision and Control over Transportation Vehicles and
Articles Carried by Individuals Entering and Leaving the Bonded Areas
the bonded areas should go through the special-purpose passages designated
by the customs and be subjected to customs inspection.
and leaving the bonded areas should complete the formalities for registration
at the customs for the record on the presentation of the certificates of
approval by the competent departments of the bonded areas along with lists of
the names, quantity, license plate numbers and drivers' names.
and personnel from the bonded areas to the un-bonded areas must not ship or
carry duty-free goods and articles, bonded goods as well as products made
with bonded materials and components.
Chapter VII Supplementary Provisions
shall be dealt with pursuant to the provisions of
China>; when the offence is of a serious nature, the customs can revoke
the qualification of customs registration of the in-area enterprises.
for in these Measures shall be worked out by the General Administration of
Customs.
promulgation.
Individuals Entering and Leaving the Shanghai Waigaoqiao Bonded Area>
is simultaneously annulled.
URL: http://www.asianlii.org/cn/legis/cen/laws/mfcsacotba620