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中華人民共和國(guó)海關(guān)對(duì)保稅物流園區(qū)的管理辦法-中英對(duì)照法律英語(yǔ)
青島希尼爾翻譯公司 2016年8月3日整理發(fā)布
中華人民共和國(guó)海關(guān)對(duì)保稅物流園區(qū)的管理辦法 Measures of the Customs of the People's Republic of China
for the Administration of Bonded Logistic Parks
《中華人民共和國(guó)海關(guān)對(duì)保稅物流園區(qū)的管理辦法》經(jīng)2005年11月1日署務(wù)會(huì)審議通過(guò)，現(xiàn)予公布，自2006年1月1日起施行。
署 長(zhǎng) 牟新生
二○○五年十一月二十八日
中華人民共和國(guó)海關(guān)對(duì)保稅物流園區(qū)的管理辦法
第一章 總 則
第一條 為了規(guī)范海關(guān)對(duì)保稅物流園區(qū)及其進(jìn)出貨物、保稅物流園區(qū)企業(yè)及其經(jīng)營(yíng)行為的管理，根據(jù)《中華人民共和國(guó)海關(guān)法》和有關(guān)法律、行政法規(guī)的規(guī)定，制定本辦法。
第二條 本辦法所稱(chēng)的保稅物流園區(qū)（以下簡(jiǎn)稱(chēng)園區(qū)）是指經(jīng)國(guó)務(wù)院批準(zhǔn)，在保稅區(qū)規(guī)劃面積或者毗鄰保稅區(qū)的特定港區(qū)內(nèi)設(shè)立的、專(zhuān)門(mén)發(fā)展現(xiàn)代國(guó)際物流業(yè)的海關(guān)特殊監(jiān)管區(qū)域。
第三條 海關(guān)在園區(qū)派駐機(jī)構(gòu)，依照本辦法對(duì)進(jìn)出園區(qū)的貨物、運(yùn)輸工具、個(gè)人攜帶物品及園區(qū)內(nèi)相關(guān)場(chǎng)所實(shí)行24小時(shí)監(jiān)管。
第四條 園區(qū)與中華人民共和國(guó)境內(nèi)的其他地區(qū)（以下簡(jiǎn)稱(chēng)區(qū)外）之間，應(yīng)當(dāng)設(shè)置符合海關(guān)監(jiān)管要求的卡口、圍網(wǎng)隔離設(shè)施、視頻監(jiān)控系統(tǒng)及其他海關(guān)監(jiān)管所需的設(shè)施。
第五條 園區(qū)內(nèi)設(shè)立倉(cāng)庫(kù)、堆場(chǎng)、查驗(yàn)場(chǎng)和必要的業(yè)務(wù)指揮調(diào)度操作場(chǎng)所，不得建立工業(yè)生產(chǎn)加工場(chǎng)所和商業(yè)性消費(fèi)設(shè)施。
海關(guān)、園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體、在園區(qū)內(nèi)設(shè)立的企業(yè)（以下簡(jiǎn)稱(chēng)園區(qū)企業(yè)）等單位的辦公場(chǎng)所應(yīng)當(dāng)設(shè)置在園區(qū)規(guī)劃面積內(nèi)、圍網(wǎng)外的園區(qū)綜合辦公區(qū)內(nèi)。除安全保衛(wèi)人員和相關(guān)部門(mén)、企業(yè)值班人員外，其他人員不得在園區(qū)內(nèi)居住。
第六條 經(jīng)海關(guān)總署會(huì)同國(guó)務(wù)院有關(guān)部門(mén)對(duì)本辦法第四條、第五條第一款規(guī)定的有關(guān)設(shè)施、場(chǎng)所驗(yàn)收合格后，園區(qū)可以開(kāi)展有關(guān)業(yè)務(wù)。
第七條 園區(qū)可以開(kāi)展下列業(yè)務(wù)：
?。ㄒ唬┐鎯?chǔ)進(jìn)出口貨物及其他未辦結(jié)海關(guān)手續(xù)貨物；
?。ǘ?duì)所存貨物開(kāi)展流通性簡(jiǎn)單加工和增值服務(wù)；
?。ㄈ┻M(jìn)出口貿(mào)易，包括轉(zhuǎn)口貿(mào)易；
?。ㄋ模﹪?guó)際采購(gòu)、分銷(xiāo)和配送；
（五）國(guó)際中轉(zhuǎn)；
?。z測(cè)、維修；
（七）商品展示；
（八）經(jīng)海關(guān)批準(zhǔn)的其他國(guó)際物流業(yè)務(wù)。
第八條 園區(qū)內(nèi)不得開(kāi)展商業(yè)零售、加工制造、翻新、拆解及其他與園區(qū)無(wú)關(guān)的業(yè)務(wù)。
第九條 有下列情形的，園區(qū)企業(yè)應(yīng)當(dāng)在規(guī)定的時(shí)間內(nèi)書(shū)面報(bào)告園區(qū)主管海關(guān)并辦理相關(guān)手續(xù)：
?。ㄒ唬┰庥霾豢煽沽Φ葹?zāi)害；
?。ǘ┖ｊP(guān)監(jiān)管貨物被行政執(zhí)法部門(mén)或者司法機(jī)關(guān)采取查封、扣押等強(qiáng)制措施；
?。ㄈ┖ｊP(guān)監(jiān)管貨物被盜竊；
?。ㄋ模┓?、行政法規(guī)規(guī)定的其他情形。
上述情形的報(bào)告時(shí)間，第（一）項(xiàng)在發(fā)生之日起5個(gè)工作日內(nèi)，第（二）至（四）項(xiàng)在發(fā)生之日起3個(gè)工作日內(nèi)。
第十條 對(duì)園區(qū)與區(qū)外之間進(jìn)出的海關(guān)監(jiān)管貨物，園區(qū)主管海關(guān)可以要求企業(yè)提供相應(yīng)的擔(dān)保。
第十一條 法律、行政法規(guī)禁止進(jìn)出口的貨物、物品不得進(jìn)出園區(qū)。
第二章 海關(guān)對(duì)園區(qū)企業(yè)的管理
第十二條 園區(qū)企業(yè)應(yīng)當(dāng)具有企業(yè)法人資格。園區(qū)企業(yè)在開(kāi)展業(yè)務(wù)前，應(yīng)當(dāng)按照《中華人民共和國(guó)海關(guān)對(duì)報(bào)關(guān)單位注冊(cè)登記管理規(guī)定》及相關(guān)規(guī)定向海關(guān)辦理注冊(cè)登記手續(xù)。
特殊情況下，經(jīng)直屬海關(guān)批準(zhǔn)，區(qū)外法人企業(yè)可以依法在園區(qū)內(nèi)設(shè)立分支機(jī)構(gòu)。
第十三條 園區(qū)企業(yè)應(yīng)當(dāng)具備下列條件：
?。ㄒ唬┚哂邢蚝ｊP(guān)繳納稅款及履行其他法定義務(wù)的能力；
?。ǘ┰趫@區(qū)內(nèi)擁有專(zhuān)門(mén)的營(yíng)業(yè)場(chǎng)所。
第十四條 園區(qū)企業(yè)變更營(yíng)業(yè)場(chǎng)所面積、地址等事項(xiàng)的，應(yīng)當(dāng)報(bào)經(jīng)直屬海關(guān)批準(zhǔn)；變更名稱(chēng)、組織機(jī)構(gòu)、性質(zhì)、法定代表人、注冊(cè)資本等注冊(cè)登記內(nèi)容的，應(yīng)當(dāng)在變更后5個(gè)工作日內(nèi)報(bào)直屬海關(guān)備案。
園區(qū)企業(yè)有前款以外的其他變更情形的，應(yīng)當(dāng)按照法律、行政法規(guī)的有關(guān)規(guī)定向園區(qū)主管海關(guān)報(bào)告并辦理相關(guān)手續(xù)。
第十五條 海關(guān)對(duì)園區(qū)企業(yè)實(shí)行電子賬冊(cè)監(jiān)管制度和計(jì)算機(jī)聯(lián)網(wǎng)管理制度。
園區(qū)行政管理機(jī)構(gòu)或者其經(jīng)營(yíng)主體應(yīng)當(dāng)在海關(guān)指導(dǎo)下通過(guò)“電子口岸”建立供海關(guān)、園區(qū)企業(yè)及其他相關(guān)部門(mén)進(jìn)行電子數(shù)據(jù)交換和信息共享的計(jì)算機(jī)公共信息平臺(tái)。
園區(qū)企業(yè)應(yīng)當(dāng)建立符合海關(guān)監(jiān)管要求的計(jì)算機(jī)管理系統(tǒng)，提供供海關(guān)查閱數(shù)據(jù)的終端設(shè)備，按照海關(guān)規(guī)定的認(rèn)證方式和數(shù)據(jù)標(biāo)準(zhǔn)與海關(guān)進(jìn)行聯(lián)網(wǎng)。
第十六條 園區(qū)企業(yè)應(yīng)當(dāng)依照《中華人民共和國(guó)會(huì)計(jì)法》及有關(guān)法律、行政法規(guī)的規(guī)定，規(guī)范財(cái)務(wù)管理，設(shè)置符合海關(guān)監(jiān)管要求的賬簿、報(bào)表，記錄本企業(yè)的財(cái)務(wù)狀況和有關(guān)進(jìn)出園區(qū)貨物、物品的庫(kù)存、轉(zhuǎn)讓、轉(zhuǎn)移、銷(xiāo)售、簡(jiǎn)單加工、使用等情況，如實(shí)填寫(xiě)有關(guān)單證、賬冊(cè)，憑合法、有效的憑證記賬和核算。
園區(qū)企業(yè)應(yīng)當(dāng)編制月度貨物進(jìn)、出、轉(zhuǎn)、存情況表和年度財(cái)務(wù)會(huì)計(jì)報(bào)告，并定期報(bào)送園區(qū)主管海關(guān)。
第三章 海關(guān)對(duì)進(jìn)出園區(qū)貨物的監(jiān)管
第一節(jié) 對(duì)園區(qū)與境外之間進(jìn)出貨物的監(jiān)管
第十七條 海關(guān)對(duì)園區(qū)與境外之間進(jìn)、出的貨物實(shí)行備案制管理，但園區(qū)自用的免稅進(jìn)口貨物、國(guó)際中轉(zhuǎn)貨物或者法律、行政法規(guī)另有規(guī)定的貨物除外。境外貨物到港后，園區(qū)企業(yè)（或者其代理人）可以先憑艙單將貨物直接運(yùn)至園區(qū)，再憑進(jìn)境貨物備案清單向園區(qū)主管海關(guān)辦理申報(bào)手續(xù)。
第十八條 園區(qū)與境外之間進(jìn)出的貨物應(yīng)當(dāng)向園區(qū)主管海關(guān)申報(bào)。園區(qū)貨物的進(jìn)出境口岸不在園區(qū)主管海關(guān)管轄區(qū)域的，經(jīng)園區(qū)主管海關(guān)批準(zhǔn)，可以在口岸海關(guān)辦理申報(bào)手續(xù)。
第十九條 園區(qū)內(nèi)開(kāi)展整箱進(jìn)出、二次拼箱等國(guó)際中轉(zhuǎn)業(yè)務(wù)的，由開(kāi)展此項(xiàng)業(yè)務(wù)的企業(yè)向海關(guān)發(fā)送電子艙單數(shù)據(jù)，園區(qū)企業(yè)向園區(qū)主管海關(guān)申請(qǐng)?zhí)嵯洹⒓\(yùn)等，憑艙單等單證辦理進(jìn)出境申報(bào)手續(xù)。
第二十條 從園區(qū)運(yùn)往境外的貨物，除法律、行政法規(guī)另有規(guī)定外，免征出口關(guān)稅。
第二十一條 下列貨物、物品從境外進(jìn)入園區(qū)，海關(guān)予以辦理免稅手續(xù)：
（一）園區(qū)的基礎(chǔ)設(shè)施建設(shè)項(xiàng)目所需的設(shè)備、物資等；
?。ǘ﹫@區(qū)企業(yè)為開(kāi)展業(yè)務(wù)所需的機(jī)器、裝卸設(shè)備、倉(cāng)儲(chǔ)設(shè)施、管理設(shè)備及其維修用消耗品、零配件及工具；
?。ㄈ﹫@區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)自用合理數(shù)量的辦公用品。
第二十二條 下列貨物從境外進(jìn)入園區(qū)，海關(guān)予以辦理保稅手續(xù)：
?。ㄒ唬﹫@區(qū)企業(yè)為開(kāi)展業(yè)務(wù)所需的貨物及其包裝物料；
?。ǘ┘庸べQ(mào)易進(jìn)口貨物；
?。ㄈ┺D(zhuǎn)口貿(mào)易貨物；
?。ㄋ模┩馍虝捍尕浳?；
（五）供應(yīng)國(guó)際航行船舶和航空器的物料、維修用零配件；
?。┻M(jìn)口寄售貨物；
?。ㄆ撸┻M(jìn)境檢測(cè)、維修貨物及其零配件；
?。ò耍┕┛礃佑嗀浀恼褂[品、樣品；
（九）未辦結(jié)海關(guān)手續(xù)的一般貿(mào)易貨物；
?。ㄊ┙?jīng)海關(guān)批準(zhǔn)的其他進(jìn)境貨物。
第二十三條 園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)從境外進(jìn)口的自用交通運(yùn)輸工具、生活消費(fèi)用品，按一般貿(mào)易進(jìn)口貨物的有關(guān)規(guī)定向海關(guān)辦理申報(bào)手續(xù)。
第二十四條 園區(qū)與境外之間進(jìn)出的貨物，不實(shí)行進(jìn)出口許可證件管理，但法律、行政法規(guī)、規(guī)章另有規(guī)定的除外。
第二節(jié) 對(duì)園區(qū)與區(qū)外之間進(jìn)出貨物的監(jiān)管
第二十五條 園區(qū)與區(qū)外之間進(jìn)出的貨物，由園區(qū)企業(yè)或者區(qū)外收、發(fā)貨人（或者其代理人）在園區(qū)主管海關(guān)辦理申報(bào)手續(xù)。
園區(qū)企業(yè)在區(qū)外從事進(jìn)出口貿(mào)易業(yè)務(wù)且貨物不實(shí)際進(jìn)出園區(qū)的，可以在收、發(fā)貨人所在地的主管海關(guān)或者貨物實(shí)際進(jìn)出境口岸的海關(guān)辦理申報(bào)手續(xù)。
第二十六條 園區(qū)貨物運(yùn)往區(qū)外視同進(jìn)口，園區(qū)企業(yè)或者區(qū)外收貨人（或者其代理人）按照進(jìn)口貨物的有關(guān)規(guī)定向園區(qū)主管海關(guān)申報(bào)，海關(guān)按照貨物出園區(qū)時(shí)的實(shí)際監(jiān)管方式的有關(guān)規(guī)定辦理。
第二十七條 園區(qū)企業(yè)跨關(guān)區(qū)配送貨物或者異地企業(yè)跨關(guān)區(qū)到園區(qū)提取貨物的，可以在園區(qū)主管海關(guān)辦理申報(bào)手續(xù)，也可以按照海關(guān)規(guī)定辦理進(jìn)口轉(zhuǎn)關(guān)手續(xù)。
第二十八條 除法律、行政法規(guī)、規(guī)章規(guī)定不得集中申報(bào)的貨物外，園區(qū)企業(yè)少批量、多批次進(jìn)、出貨物的，經(jīng)園區(qū)主管海關(guān)批準(zhǔn)可以辦理集中申報(bào)手續(xù)，并適用每次貨物進(jìn)出口時(shí)海關(guān)接受該貨物申報(bào)之日實(shí)施的稅率、匯率。集中申報(bào)的期限不得超過(guò)1個(gè)月，且不得跨年度辦理。
第二十九條 區(qū)外貨物運(yùn)入園區(qū)視同出口，由園區(qū)企業(yè)或者區(qū)外發(fā)貨人（或者其代理人）向園區(qū)主管海關(guān)辦理出口申報(bào)手續(xù)。屬于應(yīng)當(dāng)征收出口關(guān)稅的商品，海關(guān)按照有關(guān)規(guī)定征收出口關(guān)稅；屬于許可證件管理的商品，應(yīng)當(dāng)同時(shí)向海關(guān)出具有效的出口許可證件，但法律、行政法規(guī)、規(guī)章另有規(guī)定在出境申報(bào)環(huán)節(jié)提交出口許可證件的除外。
用于辦理出口退稅的出口貨物報(bào)關(guān)單證明聯(lián)的簽發(fā)手續(xù)，按照下列規(guī)定辦理：
?。ㄒ唬膮^(qū)外進(jìn)入園區(qū)供園區(qū)企業(yè)開(kāi)展業(yè)務(wù)的國(guó)產(chǎn)貨物及其包裝物料，由園區(qū)企業(yè)或者區(qū)外發(fā)貨人（或者其代理人）填寫(xiě)出口貨物報(bào)關(guān)單，海關(guān)按照對(duì)出口貨物的有關(guān)規(guī)定辦理，簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)；貨物轉(zhuǎn)關(guān)出口的，啟運(yùn)地海關(guān)在收到園區(qū)主管海關(guān)確認(rèn)轉(zhuǎn)關(guān)貨物已進(jìn)入園區(qū)的電子回執(zhí)后，簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)；
?。ǘ膮^(qū)外進(jìn)入園區(qū)供園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)使用的國(guó)產(chǎn)基建物資、機(jī)器、裝卸設(shè)備、管理設(shè)備等，海關(guān)按照對(duì)出口貨物的有關(guān)規(guī)定辦理，并簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)；
?。ㄈ膮^(qū)外進(jìn)入園區(qū)供園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)使用的生活消費(fèi)用品、辦公用品、交通運(yùn)輸工具等，海關(guān)不予簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)；
（四）從區(qū)外進(jìn)入園區(qū)的原進(jìn)口貨物、包裝物料、設(shè)備、基建物資等，區(qū)外企業(yè)應(yīng)當(dāng)向海關(guān)提供上述貨物或者物品的清單，按照出口貨物的有關(guān)規(guī)定辦理申報(bào)手續(xù)，海關(guān)不予簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)，原已繳納的關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅不予退還。
第三十條 從園區(qū)到區(qū)外的貨物涉及免稅的，海關(guān)按照進(jìn)口免稅貨物的有關(guān)規(guī)定辦理。
第三十一條 經(jīng)園區(qū)主管海關(guān)批準(zhǔn)，園區(qū)企業(yè)可以在園區(qū)綜合辦公區(qū)專(zhuān)用的展示場(chǎng)所舉辦商品展示活動(dòng)。展示的貨物應(yīng)當(dāng)在園區(qū)主管海關(guān)備案，并接受海關(guān)監(jiān)管。
園區(qū)企業(yè)在區(qū)外其他地方舉辦商品展示活動(dòng)的，應(yīng)當(dāng)比照海關(guān)對(duì)暫時(shí)進(jìn)口貨物的管理規(guī)定辦理有關(guān)手續(xù)。
第三十二條 園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)使用的機(jī)器、設(shè)備和辦公用品等，需要運(yùn)往區(qū)外進(jìn)行檢測(cè)、維修的，應(yīng)當(dāng)向園區(qū)主管海關(guān)提出申請(qǐng)，經(jīng)園區(qū)主管海關(guān)核準(zhǔn)、登記后可以運(yùn)往區(qū)外。
第三十三條 運(yùn)往區(qū)外檢測(cè)、維修的機(jī)器、設(shè)備和辦公用品等不得留在區(qū)外使用，并自運(yùn)出之日起60日內(nèi)運(yùn)回園區(qū)。因特殊情況不能如期運(yùn)回的，園區(qū)行政管理機(jī)構(gòu)及其經(jīng)營(yíng)主體和園區(qū)企業(yè)應(yīng)當(dāng)于期滿前10日內(nèi)，以書(shū)面形式向園區(qū)主管海關(guān)申請(qǐng)延期，延長(zhǎng)期限不得超過(guò)30日。
第三十四條 檢測(cè)、維修完畢運(yùn)回園區(qū)的機(jī)器、設(shè)備等應(yīng)當(dāng)為原物。有更換新零配件或者附件的，原零配件或者附件應(yīng)當(dāng)一并運(yùn)回園區(qū)。
對(duì)在區(qū)外更換的國(guó)產(chǎn)零配件或者附件，如需退稅，由園區(qū)企業(yè)或者區(qū)外企業(yè)提出申請(qǐng)，園區(qū)主管海關(guān)按照出口貨物的有關(guān)規(guī)定辦理，并簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。
第三十五條 區(qū)外原進(jìn)口貨物需要退運(yùn)出境或者原出口貨物需要復(fù)運(yùn)進(jìn)境的，不得經(jīng)過(guò)園區(qū)進(jìn)出境或者進(jìn)入園區(qū)存儲(chǔ)。
根據(jù)無(wú)代價(jià)抵償貨物規(guī)定進(jìn)行更換的區(qū)外原進(jìn)口貨物，留在區(qū)外不退運(yùn)出境的，也不得進(jìn)入園區(qū)。
第三節(jié) 對(duì)園區(qū)內(nèi)貨物的監(jiān)管
第三十六條 園區(qū)內(nèi)貨物可以自由流轉(zhuǎn)。園區(qū)企業(yè)轉(zhuǎn)讓、轉(zhuǎn)移貨物時(shí)應(yīng)當(dāng)將貨物的具體品名、數(shù)量、金額等有關(guān)事項(xiàng)向海關(guān)進(jìn)行電子數(shù)據(jù)備案，并在轉(zhuǎn)讓、轉(zhuǎn)移后向海關(guān)辦理報(bào)核手續(xù)。
第三十七條 未經(jīng)園區(qū)主管海關(guān)許可，園區(qū)企業(yè)不得將所存貨物抵押、質(zhì)押、留置、移作他用或者進(jìn)行其他處置。
按照本辦法第二十一條規(guī)定免稅進(jìn)入園區(qū)的貨物、物品，適用本條前款的規(guī)定。
第三十八條 園區(qū)企業(yè)可以對(duì)所存貨物開(kāi)展流通性簡(jiǎn)單加工和增值服務(wù)，包括分級(jí)分類(lèi)、分拆分揀、分裝、計(jì)量、組合包裝、打膜、加刷嘜碼、刷貼標(biāo)志、改換包裝、拼裝等具有商業(yè)增值的輔助性作業(yè)。
第三十九條 申請(qǐng)?jiān)趫@區(qū)內(nèi)開(kāi)展維修業(yè)務(wù)的企業(yè)應(yīng)當(dāng)具有企業(yè)法人資格，并在園區(qū)主管海關(guān)登記備案。園區(qū)企業(yè)所維修的產(chǎn)品及其零配件僅限于來(lái)自境外，檢測(cè)維修后的產(chǎn)品、更換的零配件以及維修過(guò)程中產(chǎn)生的物料等應(yīng)當(dāng)復(fù)運(yùn)出境。
第四十條 園區(qū)企業(yè)自開(kāi)展業(yè)務(wù)之日起，應(yīng)當(dāng)每年向園區(qū)主管海關(guān)辦理報(bào)核手續(xù)。園區(qū)主管海關(guān)應(yīng)當(dāng)自受理報(bào)核申請(qǐng)之日起30日內(nèi)予以核庫(kù)。企業(yè)有關(guān)賬冊(cè)、原始數(shù)據(jù)應(yīng)當(dāng)自核庫(kù)結(jié)束之日起至少保留3年。
第四十一條 進(jìn)入園區(qū)的國(guó)內(nèi)出口貨物尚未辦理退稅手續(xù)的，因品質(zhì)或者規(guī)格原因需要退還出口企業(yè)時(shí)，園區(qū)企業(yè)應(yīng)當(dāng)在貨物申報(bào)進(jìn)入園區(qū)之日起1年內(nèi)提出申請(qǐng)，并提供出口企業(yè)所在地主管稅務(wù)部門(mén)出具的未辦理出口退稅證明，經(jīng)園區(qū)主管海關(guān)批準(zhǔn)后，可以辦理退運(yùn)手續(xù)，且無(wú)需繳納進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅；海關(guān)已征收出口關(guān)稅的，應(yīng)當(dāng)予以退還。貨物以轉(zhuǎn)關(guān)方式進(jìn)入園區(qū)的，園區(qū)企業(yè)出具啟運(yùn)地海關(guān)退運(yùn)聯(lián)系單后，園區(qū)主管海關(guān)辦理相關(guān)手續(xù)。
進(jìn)境貨物未經(jīng)流通性簡(jiǎn)單加工，需原狀退運(yùn)出境的，園區(qū)企業(yè)可以向園區(qū)主管海關(guān)申請(qǐng)辦理退運(yùn)手續(xù)。
已辦理出口退稅的貨物或者已經(jīng)流通性簡(jiǎn)單加工的貨物（包括進(jìn)境貨物）如需退運(yùn)，按照進(jìn)出口貨物的有關(guān)規(guī)定辦理海關(guān)手續(xù)。
第四十二條 除已經(jīng)流通性簡(jiǎn)單加工的貨物外，區(qū)外進(jìn)入園區(qū)的貨物，因質(zhì)量、規(guī)格型號(hào)與合同不符等原因，需原狀返還出口企業(yè)進(jìn)行更換的，園區(qū)企業(yè)應(yīng)當(dāng)在貨物申報(bào)進(jìn)入園區(qū)之日起1年內(nèi)向園區(qū)主管海關(guān)申請(qǐng)辦理退換手續(xù)。海關(guān)按照《中華人民共和國(guó)海關(guān)進(jìn)出口貨物征稅管理辦法》的有關(guān)規(guī)定辦理。
更換的貨物進(jìn)入園區(qū)時(shí)，可以免領(lǐng)出口許可證件，免征出口關(guān)稅，但海關(guān)不予簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。
第四十三條 園區(qū)企業(yè)需要開(kāi)展危險(xiǎn)化工品和易燃易爆物品存儲(chǔ)業(yè)務(wù)的，應(yīng)當(dāng)取得安全生產(chǎn)管理、消防、環(huán)保等相關(guān)部門(mén)的行政許可，并報(bào)園區(qū)主管海關(guān)備案。有關(guān)儲(chǔ)罐、裝置、設(shè)備等設(shè)施應(yīng)當(dāng)符合海關(guān)的監(jiān)管要求。
通過(guò)管道進(jìn)出園區(qū)的貨物，應(yīng)當(dāng)配備計(jì)量檢測(cè)裝置和其他便于海關(guān)監(jiān)管的設(shè)施、設(shè)備。
第四十四條 除法律、行政法規(guī)規(guī)定不得聲明放棄的貨物外，園區(qū)企業(yè)可以申請(qǐng)放棄貨物。
放棄貨物由園區(qū)主管海關(guān)依法提取變賣(mài)，變賣(mài)收入由海關(guān)按照有關(guān)規(guī)定處理。依法變賣(mài)后，企業(yè)憑放棄該批貨物的申請(qǐng)和園區(qū)主管海關(guān)提取變賣(mài)該貨物的有關(guān)單證辦理核銷(xiāo)手續(xù)；確因無(wú)使用價(jià)值無(wú)法變賣(mài)并經(jīng)海關(guān)核準(zhǔn)的，由企業(yè)自行處理，園區(qū)主管海關(guān)直接辦理核銷(xiāo)手續(xù)。放棄貨物在海關(guān)提取變賣(mài)前所需的倉(cāng)儲(chǔ)等費(fèi)用，由企業(yè)自行承擔(dān)。
對(duì)按照規(guī)定應(yīng)當(dāng)銷(xiāo)毀的放棄貨物，由企業(yè)負(fù)責(zé)銷(xiāo)毀，園區(qū)主管海關(guān)可以派員監(jiān)督。園區(qū)主管海關(guān)憑有關(guān)主管部門(mén)的證明材料辦理核銷(xiāo)手續(xù)。
第四十五條 因不可抗力造成園區(qū)貨物損壞、損毀、滅失的，園區(qū)企業(yè)應(yīng)當(dāng)及時(shí)書(shū)面報(bào)告園區(qū)主管海關(guān)，說(shuō)明理由并提供保險(xiǎn)、災(zāi)害鑒定部門(mén)的有關(guān)證明。經(jīng)園區(qū)主管海關(guān)核實(shí)確認(rèn)后，按照下列規(guī)定處理：
?。ㄒ唬┴浳餃缡В蛘唠m未滅失但完全失去使用價(jià)值的，海關(guān)予以辦理核銷(xiāo)和免稅手續(xù)；
?。ǘ┻M(jìn)境貨物損壞、損毀，失去原使用價(jià)值但可以再利用的，園區(qū)企業(yè)可以向園區(qū)主管海關(guān)辦理退運(yùn)手續(xù)。如不退運(yùn)出境并要求運(yùn)往區(qū)外的，由園區(qū)企業(yè)提出申請(qǐng)，并經(jīng)園區(qū)主管海關(guān)核準(zhǔn)，根據(jù)受災(zāi)貨物的使用價(jià)值進(jìn)行估價(jià)、征稅后運(yùn)出園區(qū)外；
（三）區(qū)外進(jìn)入園區(qū)的貨物損壞、損毀，失去原使用價(jià)值但可以再利用，且需向出口企業(yè)進(jìn)行退換的，可以退換為與損壞貨物同一品名、規(guī)格、數(shù)量、價(jià)格的貨物，并向園區(qū)主管海關(guān)辦理退運(yùn)手續(xù)。
需退運(yùn)到區(qū)外的，如屬于尚未辦理出口退稅手續(xù)的，可以向園區(qū)主管海關(guān)辦理退運(yùn)手續(xù)；如屬已經(jīng)辦理出口退稅手續(xù)的，按照本條第（二）項(xiàng)進(jìn)境貨物運(yùn)往區(qū)外的有關(guān)規(guī)定辦理。
第四十六條 因保管不善等非不可抗力因素造成貨物損壞、損毀、滅失的，按下列規(guī)定辦理：
?。ㄒ唬?duì)于從境外進(jìn)入園區(qū)的貨物，園區(qū)企業(yè)應(yīng)當(dāng)按照一般貿(mào)易進(jìn)口貨物的規(guī)定，以貨物進(jìn)入園區(qū)時(shí)海關(guān)接受申報(bào)之日適用的稅率、匯率，依法向海關(guān)繳納損毀、滅失貨物原價(jià)值的關(guān)稅、進(jìn)口環(huán)節(jié)增值稅和消費(fèi)稅；
?。ǘ?duì)于從區(qū)外進(jìn)入園區(qū)的貨物，園區(qū)企業(yè)應(yīng)當(dāng)重新繳納因出口而退還的國(guó)內(nèi)環(huán)節(jié)有關(guān)稅收，海關(guān)據(jù)此辦理核銷(xiāo)手續(xù)。
第四十七條 園區(qū)貨物不設(shè)存儲(chǔ)期限。
第四節(jié) 對(duì)園區(qū)與其他海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場(chǎng)所之間往來(lái)貨物的監(jiān)管
第四十八條 海關(guān)對(duì)于園區(qū)與海關(guān)特殊監(jiān)管區(qū)域或者保稅監(jiān)管場(chǎng)所之間往來(lái)的貨物，繼續(xù)實(shí)行保稅監(jiān)管，不予簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。但貨物從未實(shí)行國(guó)內(nèi)貨物入?yún)^(qū)（倉(cāng)）環(huán)節(jié)出口退稅制度的海關(guān)特殊監(jiān)管區(qū)域或者保稅監(jiān)管場(chǎng)所轉(zhuǎn)入園區(qū)的，按照貨物實(shí)際離境的有關(guān)規(guī)定辦理申報(bào)手續(xù)，由轉(zhuǎn)出地海關(guān)簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。
第四十九條 園區(qū)與其他海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場(chǎng)所之間的貨物交易、流轉(zhuǎn)，不征收進(jìn)出口環(huán)節(jié)和國(guó)內(nèi)流通環(huán)節(jié)的有關(guān)稅收。
第四章 對(duì)進(jìn)出園區(qū)運(yùn)輸工具和人員攜帶貨物、物品的監(jiān)管
第五十條 運(yùn)輸工具和人員應(yīng)當(dāng)經(jīng)海關(guān)指定的專(zhuān)用通道進(jìn)出園區(qū)。
第五十一條 對(duì)園區(qū)和其他口岸、海關(guān)特殊監(jiān)管區(qū)域或者保稅監(jiān)管場(chǎng)所之間進(jìn)出的貨物，應(yīng)當(dāng)由經(jīng)海關(guān)備案或者核準(zhǔn)的運(yùn)輸工具承運(yùn)。承運(yùn)人應(yīng)當(dāng)遵守海關(guān)有關(guān)運(yùn)輸工具及其所載貨物的管理規(guī)定。
第五十二條 園區(qū)與區(qū)外非海關(guān)特殊監(jiān)管區(qū)域或者保稅監(jiān)管場(chǎng)所之間貨物的往來(lái)，企業(yè)可以使用其他非海關(guān)監(jiān)管車(chē)輛承運(yùn)。承運(yùn)車(chē)輛進(jìn)出園區(qū)通道時(shí)應(yīng)當(dāng)經(jīng)海關(guān)登記，海關(guān)可以對(duì)貨物和承運(yùn)車(chē)輛進(jìn)行查驗(yàn)、檢查。
第五十三條 下列貨物進(jìn)出園區(qū)時(shí)，按照海關(guān)規(guī)定辦理相關(guān)手續(xù)并經(jīng)園區(qū)主管海關(guān)查驗(yàn)后，可以由園區(qū)企業(yè)指派專(zhuān)人攜帶或者自行運(yùn)輸：
?。ㄒ唬﹥r(jià)值1萬(wàn)美元及以下的小額貨物；
?。ǘ┮蚱焚|(zhì)不合格復(fù)運(yùn)區(qū)外退換的貨物；
?。ㄈ┮艳k理進(jìn)口納稅手續(xù)的貨物；
?。ㄋ模┢髽I(yè)不要求出口退稅的貨物；
?。ㄎ澹┢渌?jīng)海關(guān)核準(zhǔn)的貨物。
第五章 附 則
第五十四條 除國(guó)際中轉(zhuǎn)貨物和其他另有規(guī)定的貨物外，從境外運(yùn)入園區(qū)的貨物和從園區(qū)運(yùn)往境外的貨物列入海關(guān)進(jìn)出口統(tǒng)計(jì)。從區(qū)外運(yùn)入園區(qū)和從園區(qū)運(yùn)往區(qū)外的貨物，列入海關(guān)單項(xiàng)統(tǒng)計(jì)。
園區(qū)企業(yè)之間轉(zhuǎn)讓、轉(zhuǎn)移的貨物，以及園區(qū)與其他海關(guān)特殊監(jiān)管區(qū)域或者保稅監(jiān)管場(chǎng)所之間往來(lái)的貨物，不列入海關(guān)統(tǒng)計(jì)。
第五十五條 本辦法下列用語(yǔ)的含義：
園區(qū)綜合辦公區(qū)，是指園區(qū)行政管理機(jī)構(gòu)或者其經(jīng)營(yíng)主體在園區(qū)規(guī)劃面積內(nèi)、圍網(wǎng)外投資建立，供海關(guān)、園區(qū)企業(yè)和其他有關(guān)機(jī)構(gòu)使用的具有辦公、商務(wù)、報(bào)關(guān)、商品展示等功能的場(chǎng)所。
拼箱，是指從境外啟運(yùn)的國(guó)際集裝箱中轉(zhuǎn)貨物，在中轉(zhuǎn)港存放期間由園區(qū)企業(yè)根據(jù)收發(fā)貨人指令單獨(dú)進(jìn)行流通性簡(jiǎn)單加工和增值服務(wù)，或者與中轉(zhuǎn)港所在國(guó)、地區(qū)的其他進(jìn)口或者出口貨物重新組合拼箱后，再次裝船集中運(yùn)往境外同一目的港的物流活動(dòng)。
核庫(kù)，是指經(jīng)企業(yè)申請(qǐng)，由海關(guān)盤(pán)查企業(yè)實(shí)際庫(kù)存，并對(duì)海關(guān)及企業(yè)電子賬冊(cè)進(jìn)、出、轉(zhuǎn)、存的數(shù)據(jù)進(jìn)行比對(duì)確認(rèn)的行為。
海關(guān)特殊監(jiān)管區(qū)域，是指經(jīng)國(guó)務(wù)院批準(zhǔn)設(shè)立的保稅區(qū)、出口加工區(qū)、園區(qū)、保稅港區(qū)及其他特殊監(jiān)管區(qū)域。
保稅監(jiān)管場(chǎng)所，是指經(jīng)海關(guān)批準(zhǔn)設(shè)立的保稅物流中心（A、B型）、保稅倉(cāng)庫(kù)、出口監(jiān)管倉(cāng)庫(kù)及其他保稅監(jiān)管場(chǎng)所。
第五十六條 違反本辦法規(guī)定，構(gòu)成走私或者違反海關(guān)監(jiān)管規(guī)定行為的，海關(guān)按照《中華人民共和國(guó)海關(guān)法》、《中華人民共和國(guó)海關(guān)行政處罰實(shí)施條例》的有關(guān)規(guī)定進(jìn)行處理；構(gòu)成犯罪的，依法追究刑事責(zé)任。
關(guān)聯(lián)資料：憲法法律共1部行政法規(guī)共1部
第五十七條 本辦法由海關(guān)總署負(fù)責(zé)解釋。
第五十八條 本辦法自2006年1月1日起施行。
Measures of the Customs of the People's Republic of China for the Administration
of Bonded Logistic Parks
Order of the General Administration of Customs No.134
The Measures of the Customs of the People's Republic of China for the
Administration of Bonded Logistic Parks, which were adopted upon deliberation at
the executive meeting of the General Administration of Customs on November 1st,
2005, are hereby promulgated, and shall go into effect as of January 1st, 2006.
Director General Mou Xinsheng
November 28, 2005.
Measures of the Customs of the People's Republic of China for the Administration
of Bonded Logistic Parks
Chapter I General Provisions
Article 1 In order to regulate the administration of the Customs on bonded
logistic parks and the flow of goods into or out thereof, enterprises in the
bonded logistic parks and their operation, these Measures are formulated
according to the Customs Law of the People's Republic of China as well as the
relevant laws and administrative regulations .
Article 2 The term "bonded logistic park" （hereinafter referred to as the
park） as mentioned in these Measures refers to the special zone under Customs
supervision, which are established within the planning areas of a bonded zone or
a special port section adjacent to the bonded zone for the development of modern
international logistics upon the approval of the State Council.
Article 3 The Customs shall set up office to be stationed in the park and
carry out 24-hour supervision over the goods, means of transport, articles
carried by individuals that enter and exit the park, and the relevant locations
within the park in accordance with these Measures.
Article 4 Checkpoints, isolation facilities, video monitoring systems and
other facilities necessary for the Customs surveillance, which meet the
requirements of Customs surveillance, shall be established between the park and
the other areas within the territory of the People's Republic of China
（hereinafter referred to as areas beyond the park）.
Article 5 Warehouses, yards, checking sites, and operation places necessary
for business commanding and dispatching shall be established within the park,
and no industrial production and processing places and commercial consumption
facilities may be established therein.
The Customs, the administrative organ of the park and the operating entity
thereof, as well as the offices of enterprises established within the park
（hereinafter referred to as the enterprises in the park） and of other entities
shall be established in the comprehensive office areas of the park within the
planning areas and outside the net surrounding the park. Except security guards
and the personnel on duty of the relevant departments and of enterprises, no
other person may reside in the park.
Article 6 The relevant businesses may not be carried out in the park unless
the relevant facilities and places as prescribed in Article 4 and paragraph one
of Article 5 of the these Measures are qualified upon the check acceptance
conducted by the General Administration of Customs in conjunction with the
relevant departments of the State Council.
Article 7 The following businesses may be carried out in the park:
1. Storing of import and export goods and other goods that haven't gone
through the formalities for Customs clearance;
2. Performance of simple circulative processing and value-added services for
the stock in trade;
3. Import and export trade, including transit trade;
4. International purchase, allocation and distribution;
5. International transit business;
6. Testing and maintenance;
7. Exhibition of commodities; and
8. Other international logistic businesses as approved by the Customs.
Article 8 No commercial retail, processing and manufacture, renovation,
dismantlement, and any other business in no relation with the park areas may be
carried out within the park.
Article 9 Under any of the following circumstances, the enterprises in the
park shall report in writing to the competent Customs in the park and go through
the relevant formalities within the time limit prescribed by these measures:
1. They suffer from force majeure and other disasters;
2. The goods under Customs supervision are seized, detained or under other
mandatory measures taken by the administrative law enforcement departments or
judicial departments;
3. The goods under Customs supervision are stolen; or
4. Other circumstances as prescribed by laws and administrative regulations.
The time limit for reporting the aforesaid circumstances shall be within 5
workdays as of the occurrence in the case of the circumstance as prescribed in
item （1）; and the time shall be within 3 workdays in the case of the
circumstances as prescribed in items （2） through （4）.
Article 10 For the goods under Customs supervision that are transported
between the park and the areas beyond the park, the competent Customs houses in
the park areas may request the enterprises to provide corresponding guarantee.
Article 11 Goods and articles that are prohibited from import and export by
laws or administrative regulations my not enter and exit the park.
Chapter II Administration of the Customs on Enterprises in the Park
Article 12 Enterprises in the park shall have the qualification of a legal
entity. Before carrying out business, the enterprises in the park shall go
through registration formalities with the Customs according to the Provisions of
the Customs of the People's Republic of China on the Administration of
Registration of Declaration Entities and the relevant provisions.
Under special circumstances, and upon the approval of the Customs directly
under the General Administration of Customs, a legal person enterprise beyond
the park may establish branches within the park according to law.
Article 13 Enterprises in the park shall satisfy the following conditions:
1. Having the capability to pay taxes to the Customs and perform other legal
obligations; and
2. Having a special business office in the park.
Article 14 Where an enterprise in the park plans to change the areas and
address of its business office and other matters concerned, it shall report to
the Customs directly under the General Administration of Customs for approval.
If it plans to change its name, organization, nature, legal representative,
registered capital, and other registered items, it shall file with the Customs
directly under the General Administration of Customs for record within 5
workdays as of the date of change.
In the case of changes other than those as prescribed in the preceding
paragraph, the enterprise shall, in accordance with the relevant provisions of
laws and administrative regulations, report to the competent Customs in the park
and go through the relevant formalities.
Article 15 The Customs shall implement the electronic account book supervision
system and the computer network management system with respect to the
enterprises in the park.
The administrative organ of the park or the operating entity thereof shall,
under the guidance of the Customs, establish a computerized public information
platform by the virtue of the Electronic Port for the purpose of electronic data
exchange and information sharing between the Customs, enterprises in the park,
and other relevant departments.
Enterprises in the park shall establish a computerized management system in
compliance with the requirements of Customs supervision, provide the Customs
with terminals to consult data, and network with the Customs in light of the
ways of certification and data standard as prescribed by the Customs.
Article 16 Enterprises in the park shall, in accordance with the Accounting
Law of the People's Republic of China and the provisions of the relevant laws
and administrative regulations, regulate accounting management, maintain account
books and compile statements and reports, which meet the requirements of Customs
supervision, and keep record of their financial situation as well as such
information as the stock, conveyance, transfer, sale, simple processing, and
utilization of goods and articles transported in or out of the park, faithfully
fill out the relevant documentations, account books, and keep accounts and make
business accounting based on the legal and valid vouchers
Enterprises in the park shall compile reports on the import, export, transfer
and storage of goods on monthly basis and the annual financial statements, and
regularly report them to the competent Customs in the park.
Chapter III Customs Supervision over Goods Entering and Exiting the Park
Section I Supervision over Goods Transported between the Park Areas and
Foreign Countries
Article 17 The Customs shall implement archival filing management as to the
goods transported between the park and foreign countries, except the tax-free
import goods for the self use of the park, goods in international transit or
goods concerning which other laws or administrative regulations prescribes
otherwise. After overseas goods have reached the ports, enterprises in the park
（or agents thereof） may transport the goods directly to the park upon the
strength of the manifest of cargo, and then go through declaration formalities
with the competent Customs in the park upon the strength of the archival filing
checklists of goods that enter into the territory of China.
Article 18 Goods transported between the park and foreign countries shall be
declared with the competent Customs in the park. If the entry and exit ports of
the goods in the park are not situated within the area under the jurisdiction of
the competent Customs of the park, the declaration formalities may be gone
through with the Customs in the ports upon the approval of the competent Customs
in the park.
Article 19 If such international transit businesses as the transport of the
full container load in and out, and groupage for the second time, are carried
out in the park, the enterprise that carries out such businesses shall send
electronic data of the manifest of cargo to the Customs, and the enterprise
concerned in the park shall apply for delivery and consolidation to the
competent Customs in the park, and go through the Customs declaration
formalities for entry and exit of goods upon the strength of the manifest of
cargo, and other documents.
Article 20 Goods shipped to foreign countries from the park are exempt from
export tax, except as otherwise prescribed by any other laws or administrative
regulations.
Article 21 The Customs shall handle the tax exemption formalities for the
following goods and articles that are transported into the park from overseas:
1. Equipment and materials as are needed for the construction projects of
infrastructure in the park;
2. Machines, loading and unloading equipment, warehouse facilities, management
facilities as are needed for the enterprises in the park to carry out business,
and the consumables, components and parts, and tools for their maintenance; and
3. Reasonable amount of office supplies for the self use of the administrative
organ of the park and the operating entity thereof, and enterprises in the park.
Article 22 The Customs houses shall handle the formalities concerning
protective tariff for the following goods that are transported into the park
from overseas:
1. Goods and packing materials thereof as are needed for the enterprises in
the park to carry out business;
2. Goods imported under processing trade;
3. Goods in transit trade;
4. Goods preserved temporarily for foreign businessmen;
5. Materials and components and parts for the maintenance of the ocean-going
vessels and international aircrafts;
6. Import consignment;
7. Goods entered for testing and maintenance, and the components and parts
thereof;
8. Exhibits and samples for order by sample;
9. General trade goods whose Customs clearance formalities have not been gone
through; and
10. Other entry goods as approved by the Customs.
Article 23 The administrative organ of the park and the operating entity
thereof, and enterprises in the park shall, in accordance with the relevant
provisions on goods import under general trade, go through declaration
formalities for the means of transport and living consumption goods imported by
them for self use from overseas.
Article 24 Goods transported between the park and foreign countries are not
subject to the import and export licensing administration, except as otherwise
prescribed by laws, administrative regulations and rules.
Section II Supervision over Goods Transported between the Park and the Areas
beyond the Park
Article 25 For goods transported between the park and the areas beyond the
park, the enterprise in the park or the consignor or consignee （or agents
thereof） the areas beyond the park shall go through declaration formalities with
the competent Customs in the park.
Where an enterprise in the park engages in the import and export trade in the
area beyond the park and goods are not transported into and out of the park in
fact, it may go through declaration formalities with the competent Customs at
the locality of the consignor or the consignee or with the Customs at the port
of the actual entry and exit of the goods.
Article 26 Shipment of goods from the park to the area beyond the park shall
be regarded as import, the enterprise in the park or the consignee （or agents
thereof） in area beyond the park shall lodge declaration with the competent
Customs in the park according to the relevant provisions concerning import
goods, and the Customs shall handle the formalities in light of the actual ways
of supervision when the goods are transported out of the park.
Article 27 Where an enterprise in the park distributes goods by crossing the
Customs jurisdiction or an enterprise from other areas takes delivery of goods
in the park by crossing the Customs jurisdiction, it may go through declaration
formalities with the competent Customs in the park or import transit formalities
according to the Customs provisions.
Article 28 Except the goods that may not be declared collectively as
prescribed by laws, administrative regulations or rules, where an enterprise in
the park imports or exports goods in small quantity and by multi-batch, it may
go through declaration formalities collectively upon approval of the competent
Customs in the park, and apply the tariff rate and exchange rate applicable on
the day when the Customs accepts the declaration for each importation and
exportation of the goods. The time limit for collective declaration may neither
exceed one month nor straddle over year.
Article 29 Shipment of goods from the areas beyond the park into the park
shall be regarded as export, and the declaration formalities shall be gone
through with the competent Customs in the park by the enterprises in the park or
the consigners （or agents thereof） in the areas beyond the park. For the
commodities subject to export tax, the Customs shall levy export tax according
to the relevant provisions; for the commodities subject to licensing
administration, the effective export licenses shall be presented to the Customs
at the same time, unless it is otherwise prescribed by other laws,
administrative regulations or rules that the export licenses shall be submitted
at the link of export declaration.
The formalities for issuing the certification page of the declaration form of
export goods for handling export tax refund shall be handled according to the
following applicable provisions:
1. For home-made goods and packing materials thereof transported into the park
from the areas beyond the park for enterprises in the park to carry out
business, the enterprises in the park or the consigners （or agents thereof） in
the areas beyond the park shall fill out the Customs declaration form for export
goods, and the Customs shall handle it according to the relevant provisions on
export goods, and issue the certification page of the declaration form of export
goods. If the goods are exported in transit, the Customs in the place of
consignment shall issue the certification page of the declaration form of export
goods after receiving the electronic return receipt of the competent Customs in
the park confirming that the goods in transit have transported into the park;
2. For the home-made materials for capital construction, machines, loading and
unloading equipment, and management facilities, etc. that are transported into
the park from the areas beyond the park for the use of the administrative organ
of the park and the operating entity thereof and enterprises in the park, the
Customs shall handle them according to the relevant provisions on export goods,
and issue the certification page of the declaration form of export goods;
3. For the living consumption goods, office supplies, and means of transport
that are transported into the park from the areas beyond the park for the use of
the administrative organ of the park and the operating entity thereof and
enterprises in the park, the Customs shall not issue the certification page of
the declaration form of export goods;
4. For the original import goods, packing materials, equipment, and capital
construction materials that are transported into the park from the areas beyond
the park, enterprises in the areas beyond the park shall present the lists of
the aforesaid goods or articles to the Customs, and go through declaration
formalities according to the relevant provisions on export goods, and the
Customs houses shall not issue the certification page of the declaration form of
export goods, and the duties, import value added tax and consumption tax that
have been paid shall not be refunded.
Article 30 Where tax exemption is involved in any goods transported from the
park to the areas beyond the park, the Customs shall handle tax exemption
according to the relevant provisions on import goods exempt from tax.
Article 31 Upon approval of the competent Customs in the park, enterprises in
the park may lay out merchandises at the special exhibition places of the
comprehensive office areas in the park. The exhibits shall be put on record with
the competent Customs in the park, and under the supervision of the Customs.
Where an enterprise in the park lays out merchandises in other places outside
the park, the Customs houses shall handle the relevant formalities in light of
the administrative provisions of the Customs on temporary import of goods.
Article 32 If it is necessary to transport out of the park the machines,
equipment and office supplies for the use of the administrative organ of the
park and the operating entity thereof and enterprises in the park for testing
and maintenance, the said organs and enterprises shall file an application to
the competent Customs houses in the park, and the goods may be transported out
of the park upon approval of and registration with the competent Customs in the
park.
Article 33 Machines, equipment, and office supplies that are transported out
of the park for testing and maintenance may not be kept in the areas beyond the
park for use, and shall be transported back to the park within 60 days from the
day when they are transported out. If they cannot be transported back as
required due to special circumstances, the administrative organ of the park
areas and the operating entity thereof and the enterprise concerned in the park
shall apply in writing for extension of time limit to the competent Customs in
the park within 10 days before expiry of time limit, and the period of extension
may not exceed 30 days.
Article 34 Machines and equipment that are transported back to the park after
completion of testing and maintenance shall be the originals. If any parts and
components or accessories are replaced, the original parts and components or
accessories shall be transported back to the park along with the machines and
equipment.
For home-made parts and components or accessories replaced in the areas beyond
the park, if it is necessary to refund tax, enterprises in the park or in the
areas beyond the park shall file an application in this regard, and the
competent Customs in the park shall handle it according to the relevant
provisions on export goods, and issue the certification page of the declaration
form of export goods.
Article 35 If it is necessary to return any goods originally imported into the
areas beyond the park out of China or to re-transport any originally exported
goods back to China, the goods may not be transported into or out of China by
crossing the park or transported into the park for storage.
If the goods originally imported into the areas beyond the park that is
replaced under the provisions on goods imported at zero cost for replacement
purposes are kept in the areas beyond the park and not shipped out of China,
they may not be transported into the park areas.
Section III Supervision over Goods within the Park
Article 36 Goods in the park may be circulated freely. When transferring or
conveying goods, enterprises in the park shall, by electronic means, file such
matters as the name of the goods, quantity, and amount with the Customs for
record, and shall go through formalities for verification after the goods are
transferred or conveyed.
Article 37 No enterprise in the park may make mortgage, pledge, lien on the
goods in stock, nor may it appropriate the goods for other purposes, or make
other disposal without approval of the competent Customs in the park.
The provisions of the preceding paragraph of this Article shall be applicable
to the tax-free goods and articles that are transported into the park under the
provisions of Article 21 of these Measures.
Article 38 Enterprises in the park may perform circulative simple processing
and value-added services on the goods stored therein, including grading and
classification, dismantling and sorting out, separate packing, measuring,
combination packaging, fixing films, adding shipping marks, mark labeling,
changing package, and assembling, and other auxiliary operations that lead to
increase in commercial value.
Article 39 An enterprise that applies for engaging in maintenance business
within the park shall have the qualification of a legal entity, and shall be
registered and filed for record with the competent Customs in the park. The
products and the components and parts thereof under the maintenance of
enterprises in the park shall come only from foreign countries, and the products
after testing and maintenance, the replaced components and parts, as well as the
materials produced during the process of maintenance shall be shipped out of
China.
Article 40 From the day of carrying out business, enterprises in the park
shall go through formalities for reporting for verification with the competent
Customs in the park each year. The competent Customs in the park shall verify
the inventory within 30 days as of the date of receipt of the application for
reporting for verification. The relevant account books and original data of the
enterprises shall be preserved for at least 3 years from the day when the
inventory verification is completed.
Article 41 When domestic export goods transported into the park for which tax
refund formalities have not been gone through, need to be returned to the export
enterprises due to the reason of quality or specifications, the enterprise
concerned in the park shall, within one year from the day when the goods are
declared to be transported into the park, file an application to the competent
Customs in the park , and provide the certificate issued by the competent tax
authority at the locality of the export enterprise, certifying the export tax
refund has not been handled. After the competent Customs in the park grants
approval for it, the enterprise may go through the formalities for returning the
goods without paying export tax, import value-added tax and consumption tax. If
the Customs have collected export tax, the export tax collected shall be
refunded. If the goods are transported into the park areas by way of transit,
the competent Customs in the park shall handle the relevant formalities after
the enterprise in the park has presented the form of contact for returning the
goods issued by the Customs at the place of consignment.
In case any entry goods that have not undergone circulative simple processing
need to be shipped out of China in their original status, the enterprise in the
park may apply for going through returning formalities to the competent Customs
in the park.
In case there is necessity to return any goods that have gone through export
tax refund formality or have been subject to circulating simple processing
（including entry goods）, the Customs formalities shall be handled in light of
the relevant provisions on import and export goods.
Article 42 Apart from the goods that have undergone circulative simple
processing, if it is necessary to return any goods that enter into the park from
the areas beyond the park to the export enterprises for replacement in their
original status due to inconformity of quality, specifications, and types with
the contract, or other reasons, the enterprise in the park shall, within one
year from the day when the goods are declared to be transported into the park,
go through formalities for returning the goods for replacement with the
competent Customs in the park. The Customs shall handle the formalities
according to the relevant provisions of the Measures of the Customs of the
People's Republic of China for the Administration of Tax Collection on Import
and Export Goods.
In case the replacements are transported into the park, they may be exempt
from export license and export tax, but the Customs shall not issue the
certification page of the declaration form of export goods.
Article 43 Where an enterprise in the park needs to carry out the business of
storage of dangerous chemicals and flammables and explosives, it shall obtain
the administrative licenses from the relevant departments of work safety, fire
control, and environmental protection, etc., and report to the competent Customs
in the park for record. The relevant storage tanks, devices, equipment and other
facilities shall comply with the requirements of Customs supervision.
Goods that are transported into and out of the park through pipelines shall be
equipped with measuring and testing devices, and other facilities and equipment
for the convenience of Customs supervision.
Article 44 Enterprises in the park may apply for abandoning the goods other
than those which may not be abandoned by declaration as prescribed by laws or
administrative regulations.
The goods abandoned shall be extracted and sold off by the competent Customs
in the park according to law, the income from the sale shall be disposed of by
the Customs in light of the relevant provisions. After the goods are sold off
according to law, the enterprises shall go through the verification formalities
upon the strength of the application for abandoning this batch of goods and the
relevant documents concerning extraction and selling of the goods by the
competent Customs. Where the goods can not be sold off because they have no use
value, the enterprises may dispose of them by themselves, and the competent
Customs in the park may handle the verification formalities directly. The
warehouse fees and other fees as are needed before extraction and selling of the
goods by the Customs shall be borne by the enterprises themselves.
For the goods abandoned that shall be destroyed as required, the enterprises
shall be responsible for destroying them, and the competent Customs in the park
may dispatch officers to make supervision. The competent Customs in the park
shall handle the formalities of cancellation after verification upon the
strength of the certificates issued by competent departments.
Article 45 In case the goods in the park are damaged, destroyed or lost due to
force majeure, enterprises in the park shall immediately report it in writing to
the competent Customs in the park, explain the reasons for it, and provide the
relevant proofs of the insurance and disaster identification departments. After
the said proofs are recognized by the competent Customs in the park, such goods
shall be handled according to the following applicable provisions:
1. If the goods are lost or are not lost but have lost use value completely,
the Customs shall handle formalities for verification and tax exemption;
2. If the entry goods are damaged or destroyed, and lose their original use
value but may be reused, enterprises in the park may go through formalities for
returning these goods with the competent Customs in the park. If the goods are
not to be returned out of China and are required to be transported to the areas
beyond the park, enterprises in the park may file an application to the
competent Customs in the park, and the goods shall be transported out of the
park after the competent Customs in the park has granted approval to the
application, and made assessment and tax collection on the use value of the
goods that suffer disaster,
3. If the goods that are transported into the park from the area beyond the
park are damaged or destroyed, lose their original use value but may be reused,
and there is necessity to replace them or return them to the export enterprises,
they may be replaced by the goods of which the name, specification, quantity,
and price are the same as those of the original goods, and the enterprises in
the park shall go through returning formalities with the competent Customs in
the park.
Where the goods need to be returned to the areas beyond the park, and the
export tax refund formalities have not been handled for them, the enterprises in
the park may go through the returning formalities with the competent Customs in
the park; if the export tax refund formalities have been gone through, the goods
shall be handled in light of the relevant provisions on transporting the entry
goods to the areas beyond the park as prescribed in item （2） of this Article.
Article 46 In case goods are damaged, destroyed, or lost due to inappropriate
storage and factors other than force majeure, they shall be handled according to
the following applicable provisions:
1. For the goods transported into the park from foreign countries, the
enterprises in the park shall, according to the provisions on goods imported
under general trade, and on the basis of the tax rate and exchange rate
applicable on the day when the Customs accepts the declaration at the time when
the goods are transported into the park, pay duties, import value-added tax, and
consumption tax according to law to the Customs on the original value of the
goods that are damaged or lost; and
2. For the goods that are transported into the park from the areas beyond the
park, the enterprises in the park shall repay the relevant taxes in the domestic
link that are refunded due to export, and the Customs shall handle formalities
for writing off on this basis.
Article 47 No storage time may be set down for the goods in the park.
section IV Supervision over Goods Coming and Going between the Parks and Other
Areas under Special Customs Supervision or Bonded Supervision Areas
Article 48 For goods that come and go between the parks and the areas under
special Customs supervision or the bonded supervision areas, the Customs shall
continue implementing bonded supervision and shall not issue the certification
page of the declaration form of export goods. If the goods are transferred from
the areas under special Customs supervision where the regime of export tax
refund in the link of entry of domestic goods into the areas （warehouses
thereof） is not implemented or from the bonded supervision areas, to the parks,
the Customs shall handle the declaration formalities in light of the relevant
provisions on the goods' actual leaving of China, and the Customs in the place
of transfer shall issue the certification page of the declaration form of export
goods.
Article 49 The relevant taxes in the link of import and export and domestic
circulation shall not be collected on the transaction and circulation of goods
between the park areas and other special areas under Customs surveillance or
bonded supervision places.
Chapter IV Supervision over the Means of Transport and the Goods and Articles
Carried by Individuals Entering and Exiting the Parks
Article 50 The means of transport and personnel shall enter and exit the parks
through the special passages as designated by the Customs.
Article 51 Goods that are transported between the parks and other ports, areas
under special Customs supervision or the bonded supervision areas shall be
transported by the means of transport that is put on record with or approved by
the Customs. The carriers shall abide by the administrative provisions
concerning the relevant means of transport and the goods carried by them.
Article 52 If goods come and go between the park and the areas beyond the park
not under special Customs supervision or the bonded supervision areas, the
enterprises may use other vehicles that is not under Customs supervision to
transport them. The vehicles employed shall be registered with the Customs when
entering or exiting the passage of the park, and the Customs may check and
inspect the goods and the vehicle.
Article 53 When the following goods are transported into and out of the park,
an enterprise in the park may specifically assign persons to carry them or may
transport them by themselves after having gone through the relevant formalities
according to the Customs provisions and having been checked by the competent
Customs in the park:
1. Small quantity of goods with the value of no more than USD 10,000;
2. Goods transported back to the areas beyond the park due to inconformity of
the quality;
3. Goods for which the formalities concerning import tax payment have been
gone through;
4. Goods for which the enterprise does not request for export tax refund; and
5. Other goods as approved by the Customs.
Chapter V Supplementary Provisions
Article 54 Apart from international transit goods and other goods specified
differently, goods transported into the park from foreign countries and goods
transported to foreign countries from the park shall be listed into the Customs
import and export statistics. Goods transported into the park from the areas
beyond the park and goods transported to the areas beyond the park from the park
shall be listed into the Customs single statistics.
Goods transferred and conveyed between the enterprises in the park and the
goods that come-and-go between the park and other areas under special Customs
supervision or bonded supervision areas shall not be listed into the Customs
statistics.
Article 55 The following terms in these Measures shall mean:
The term "comprehensive office areas in the park" means the places established
within the planning areas of the park and outside the surrounding net by the
administrative organ of the park or the operating entity thereof with
investment, which have such functions as business handling, business affairs,
declaration, and commodities exhibition, and etc., for the use of the Customs,
enterprises, and other relevant organizations in the park.
The term "groupage" means the logistic activities whereby the enterprises in
the park, according to the instruction of the consigners and consignees,
undertake circulative simple processing and perform value-added services only on
international container goods in transit that are consigned from foreign
countries during the time they are stored in the transit port, or transport them
collectively to the same one overseas port of destination after they are
re-combined and consolidated with other import or export goods at the countries
or districts where the transit ports are located.
The term "inventory verification" means acts of the Customs for making an
inventory of the actual inventory of enterprises and making comparison and
confirmation on the data in respect of enter, exit, transfer and storage of
goods in the electronic account books of the Customs and the enterprises.
The term "areas under special Customs supervision" means the bonded zones,
export processing zones, parks, bonded harbor areas and other areas under
special supervision, which are established upon the approval of the State
Council.
The term "bonded supervision areas" means the bonded logistic centers （Type A
and Type B）, bonded warehouses, export supervised warehouses, and other bonded
supervision areas, which are established upon approval of the Customs.
Article 56 In case anyone violates the provisions of the these Measures, and
constitutes a smuggling act or act in violation of the provisions concerning
Customs supervision, the Customs shall handle it in accordance with the relevant
provisions of the Customs Law of the People's Republic of China and the
Regulations of the People's Republic of China on the Implementation of Customs
Administrative Punishment; if a crime is constituted, criminal liabilities shall
be investigated according to law.
Article 57 The power to interpret these Measures shall remain with the General
Administration of Customs.
Article 58 These Measures shall go into effect as of January 1st, 2006.
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