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| Category | CUSTOMS | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1992-07-27 | Effective Date | 1992-07-27 |
|
Measures of the Customs Office of the People's Republic of China Concerning Administration of Goods, Means of Transport, Articles Carried by Individuals and Postal Articles Leaving or Entering the Yangpu Economic Development Zone of Hainan Province |
|---|
Article 1 These Measures are formulated in accordance with
the Customs Law of the People's Republic of China and the
provisions of other relevant laws and regulations promulgated by
the state in order to promote the construction in Yangpu Economic
Development Zone (hereinafter referred to as the Development
Zone) and develop the export-oriented economy.
Article 2 The Development Zone is under the supervision and
administration of Customs, and Customs shall carry out the tasks
of supervision and administration in the Development Zone in
accordance with the law. A closed and separate installation shall
be established between the Development Zone and non-development
areas (i.e. other areas within the territory of China, the same
below).
Article 3 Enterprises in the Development Zone shall present
valid certificates issued by the administrative department in the
Development Zone to Customs for registration.
Article 4 Goods, means of transport, articles carried by
individuals and postal articles which enter or leave the
Development Zone must go through the channel designated by
Customs. The consignee and consignor of the goods, the owner of
the articles, the person in charge of the means of transport and
their agents shall make truthful declarations to Customs, fill in
the declaration form for import and export commodities in
accordance with provisions, present the relevant documents and
agree to inspections by Customs.
Article 5 Goods imported by the Development Zone shall be
used only in the Development Zone; these goods are strictly
forbidden to be transferred or sold to non-development areas
without approval. Products produced in the Development Zone are
in principle for export.
Article 6 Goods and articles for which import or export is
forbidden by the state shall not be brought into or out of the
Development Zone.
Article 7 Enterprises in the Development Zone shall, in
accordance with the provisions of relevant laws and regulations,
establish accounting headings, account books and report forms,
and shall fill in the report forms regularly and submit them to
Customs for examination and verification.
Article 8 Customs is entitled to inspect, in accordance with Article 9 Import or export licenses shall not be required Article 10 Customs duty and consolidated industrial and (1) The machinery, equipment and goods and materials for (2) The construction and repair materials, production and (3) A reasonable quantity of means of transport, articles for (4) Imported goods and materials covered in Items 1, 2 and 3 (5) Goods imported within the specified quotas and variety by (6) Transit goods, raw and processed materials, spare and (7) Consumption goods and materials imported by the (8) The exportation of products produced in the Development Article 11 Goods for entrepot trade in the Development Zone Article 12 Goods coming and going between the Development Article 13 The building materials, construction machinery Article 14 Where any products produced in the Development Article 15 If any materials or components imported by If any enterprises in non-development areas wish to transport Article 16 Finished products produced or assembled by Article 17 Goods imported and exported by non-development Article 18 Inward and outward means of transport of the Article 19 Means of transport running between the Article 20 Inward and outward articles carried by Article 21 Articles carried along by individuals leaving the Articles posted by individuals from the Development Zone to Article 22 Supervision charges for bonded goods or goods for Article 23 Smuggling and other violations of Customs' Article 24 Related matters which are not covered in these Article 25 The date of implementation of these Measures shall Article 26 The Customs of Haikou shall formulate its Article 27 The General Administration of Customs shall be
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the provisions of Customs Law of the People's Republic of China,
the persons, the means of transport, and relevant locations in
the Development Zone, who or which are suspected of being
involved in smuggling.
Chapter II Administration of Import and Export Goods and
Preferential Treatment in Taxation
for the following cases: the importation into the Development
Zone of machinery, equipment, goods and materials for capital
construction, motor vehicles for production, means of transport,
and articles for office use which are to be used within the
Development Zone; importation into the Development Zone of raw
and processed materials, spare and component parts, primary
parts, fuels, and packaging supplies needed for processing export
products in the Development Zone; transit goods; the importation
into the Development Zone of consumption goods and materials to
be sold in markets within the Development Zone; and products
processed in the Development Zone and destined for export.
commercial taxes (product taxes or value-added taxes) on import
and export goods of the Development Zone shall be handled in
accordance with the following provisions:
capital construction needed to be imported for the construction
of infrastructure in the Development Zone shall be exempted from
duty;
administration equipment, fuels necessary for production and
operation, a reasonable number of motor vehicles necessary for
production, other means of transport, articles for office use and
spare parts and fittings needed for the maintenance of the
aforesaid machinery, equipment and motor vehicles which are
imported by enterprises in the Development Zone for their own use
shall be exempted from duty;
office use and equipment for administration imported by
administrative departments or institutions in the Development
Zone for their own use shall be handled in accordance with the
provisions of Item 2 of this Article;
which are necessary for the operation of transportation,
communications, real estate, commercial business, catering trades
and other service trades in the Development Zone shall be
exempted from duty;
state-operated duty-free stores established with the approval of
the competent authority of the state shall be exempted from duty;
components parts, primary parts and packaging supplies imported
by enterprises in the Development Zone for production of export
products shall be held in bond;
Development Zone for supply to markets in the Zone shall be
allowed a 50 percent reduction of duty, excepting imported
tobacco and liquor, which shall be subject full duty; and
Zone shall be exempt from export duty.
shall be stored in warehouses or sites designated by Customs and
shall be subject to the supervision and administration of
Customs. Transit goods, with the approval of Customs, may undergo
simple processing in warehouses, such as grading, selecting,
pasting labels and changing packaging.
Chapter III Administration of Goods Coming and Going between
the Development Zone and Non-Development Areas
Zone and non-development areas shall be treated as imported and
exported goods that shall be declared at Customs by the consignee
or consignor and be subject to the inspection of Customs.
and consumption goods for daily use supplied to the Development
Zone by non-development areas shall, upon entering the
Development Zone, be examined and approved by Customs and be
subject to the supervision and administration of Customs.
Zone are to be sold to non-development areas, or any goods
imported by the Development Zone are to be transported to non-
development areas, approval from Customs shall be obtained and
the specified approval certificates shall be presented to Customs
for examination. Customs shall go through formalities in
accordance with relevant provisions.
enterprises in the Development Zone are to be transported to non-
development areas for processing for export-oriented finished
products, approval from Customs shall be obtained.
materials or components to the Development Zone for processing by
enterprises therein, they shall go through the appropriate
Customs procedures. If there is a need to use or expend the
imported materials or components of enterprises in the
Development Zone, it shall be submitted to Customs for approval.
If the said imported materials or components are to be
transported from the Development Zone, relevant import
formalities shall be completed.
enterprises in the Development Zone with duty-free imported raw
or processed materials, spare and component parts or primary
parts may be allowed a 50 percent reduction of duties if they are
to be sold within the Development Zone; where said products are
approved for transport to non-development areas, duties shall be
either exempted or levied by Customs in accordance with relevant
provisions. In the event that the consignors or their agents
cannot submit an accurate report on the names, quantities and
values of the imported materials or components contained in the
products composed of imported materials, Customs shall consider
the products as imported and levy duties as such.
areas via the Development Zone shall be subject to the
supervision and administration of Customs. They shall be
administered in accordance with Customs' provisions concerning
the transport of goods from one place with a Customs
establishment to another, and shall go through the Development
Zone by a designated route within a period specified by Customs.
Chapter IV Administration of Means of Transport Entering or
Leaving the Development Zone
Development Zone shall be declared at Customs by the owners of
the means of transport or by their agents, and shall be subject
to the supervision, administration and inspection of Customs.
Development Zone and non-development areas shall go through the
registration procedures with the approval certification issued by
the people's government of Hainan province or other designated
competent authorities. Means of transport entering or leaving the
Development Zone shall be declared at Customs and be subject to
the inspection of Customs.
Chapter V Administration of Articles Carried by Individuals
and Articles Sent by Post
individuals and inward and outward articles sent by post shall be
declared at Customs, and Customs shall, after examination and
inspection, give customs clearance according to relevant
provisions, except for those articles for which entry or exit is
forbidden by the state.
Development Zone for non-development areas shall be declared at
Customs, and be subject to the inspection of Customs. Customs shall
act in accordance with the measures for the supervision and
administration of luggage and articles carried by travelers
entering or leaving the country.
non-development areas shall be handled by Customs acting in
accordance with the measures for the supervision and
administration of postal articles entering or leaving the country.
Articles for which import is restricted by the state may not be
posted from the Development Zone to other areas.
Chapter VI Supplementary Provisions
which customs duties have been reduced or exempted that have been
imported into the Development Zone shall be handled in accordance
with the Measures of the Customs of the People's Republic of
China Concerning the Collection of Customs Supervision Charges
for Bonded Goods or Goods for Which Customs Duties Have Been
Reduced or Exempted.
provisions shall be dealt with by Customs in accordance with
provisions of the Customs Law of the People's Republic of China
and other relevant laws and regulations. Those in violation of
the Criminal Law shall be referred to judicial organs for
investigation of criminal responsibility.
Measures shall be handled in accordance with the relevant
existing provisions of Customs for the Hainan Special Economic Zone.
be determined by the General Administration of Customs after the
separate installations for the Development Zone have passed
inspection by Customs.
implementation rules according to these Measures and implement
the rules after they have been submitted to and approved by the
General Administration of Customs.
responsible for interpreting these Measures.
URL: http://www.asianlii.org/cn/legis/cen/laws/motcocaogmotacbiapaloetyedzohp1924