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MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR SUPERVISING THE ENTRY AND EXIT OF PUBLIC GOODS OF RESIDENT OFFICES
 
(Order of the General Administration of Customs of the People's Republic of China (No.115), June 16, 2004:The Measures of the Customs of the People's Republic of China for Supervising the Entry and Exit of Public Goods of Resident Offices, which were deliberated and adopted at the executive meeting of the General Administration of Customs on November 21, 2003, are hereby promulgated, and shall come into force as of August 1, 2004)
     
     
SUBJECT : ENTRY & EXIT OF PUBLIC GOODS; RESIDENT OFFICES
ISSUING DEPARTMENT : GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 06/16/2004
IMPLEMENT DATE : 08/01/2004
LENGTH : 3,212 words
TEXT :
TABLE OF CONTENTS

CHAPTER I GENERAL PROVISIONS
CHAPTER II SUPERVISION OVER THE ENTRY PUBLIC GOODS
CHAPTER III SUPERVISION OVER THE EXIT PUBLIC GOODS
CHAPTER IV FOLLOW-UP SUPERVISION OVER TAX-FREE ENTRY MOTOR VEHICLES
CHAPTER V LEGAL LIABILITIES
CHAPTER VI SUPPLEMENTARY PROVISIONS


CHAPTER I GENERAL PROVISIONS

Article 1. The present Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations, for the purpose of regulating the administration of the entry and exit of public goods of resident offices.


Article 2. The entry and exit of public goods applied for by a resident office shall be restricted within the reasonable amount for self-use.

A resident office shall file a written application for the entry and exit of public goods to the competent customs in charge by itself or its entrusted declaration enterprise. After the application is examined and approved by the competent customs house in charge, the customs house at the place of entry and exit shall check and release the goods upon the strength of the documentation of examination and approval and other relevant documents of the competent customs house in charge.


Article 3. The customs shall collect taxes on the entry and exit of public goods of a resident office in accordance with the relevant provisions of the Regulations of the People's Republic of China on Import and Export Duties.

Taxes shall be exempted on tax-free public goods imported by a resident office where it is provided in any convention concluded between the governments.



CHAPTER II SUPERVISION OVER THE ENTRY PUBLIC GOODS

Article 4. In case a resident office applies for entry of public goods for the first time, it shall go through formalities for archival filing to the competent customs house in charge upon the strength of the following documents:

(1) The original and photocopy of the documents of approval of the examination and approval authority for establishing the resident office;

(2) The original and photocopy of the registration certificate (hereinafter referred to the Registration Certificate) issued by the competent department;

(3) Pattern of declaration seal of the resident office;

(4) The originals and photocopies of the pattern of signature and identity certificate of the responsible person of the resident office; and

(5) Name list of the resident staff members of the resident office, which shall cover the name, sex, nationality of the resident staff members, number of the effective entry/exit certificate, number of permanent residence certificate, time for taking office, tenure, position and the address within the territory of China, etc.

Where, after the competent customs house in charge has made examination and confirmed that there is no mistake in the aforesaid documents, it shall issue a Certificate of Archival Filing of Resident offices of the Customs of the People's Republic of China (hereinafter referred to the Customs Archival Filing Certificate, see Attachment I). In case there is any alteration in the content of the Customs Archival Filing Certificate, the resident office shall go through formalities for alteration at the competent customs house in charge within 10 working days from the date of alteration.


Article 5. In case a resident office applies for entry of public goods, it shall have the following documentations submitted to and checked by the competent customs house in charge:

(1) The Customs Archival Filing Certificate;

(2) The Application Form of the Customs of the People's Republic of China for the Entry and Exit of Public Goods (hereinafter referred to the Application Form, see the Attachment II); and

(3) Bill of Lading or shipping documents, invoices, packing lists and relevant documentations.

The competent customs house in charge shall give a reply within 3 working days from the day when the application is accepted.

In case a resident office applies for entry of motor vehicles, it shall, in addition to submitting the documentations prescribed in the preceding paragraph for check, also submit the valid identity certificate of all the resident staff members of its own office for check. The competent customs house in charge shall give a reply within 5 working days from the day when the application is accepted.


Article 6. Where a resident office goes through formalities for customs declaration of public goods at the customs house of the entry place, it shall fill out or entrust a declaration enterprise to fill out the Declaration Form for Imported Goods, and submit the Application Form having been examined and approved by the competent customs house in charge, and submit relevant documentations such as the bill of lading or shipping documents, invoices, and packing lists, etc. for check.

The customs house at the entry shall write comments on the acknowledgement of receipt of the Application Form on approval or disapproval for the conclusions of check and release, and return them to the competent customs house in charge for archival filing and verification.


Article 7. Where a resident offices applies for entry of motor vehicles, the customs house shall check the total number of the entry vehicles in light of the actual number of the resident staff members of the office:

(1) Where there are few than five resident staff members, the total number of entry vehicles shall be one;

(2) Where there are 6 up to 10 resident staff members, the total number of the entry vehicles shall be no more than 2;

(3) Where there are 11 up to 20 resident staff members, the total number of the entry vehicles shall be no more than 3;

(4) Where there are 21 up to 30 resident staff members, the total number of the entry vehicles shall be no more than 4; and

(5) Where there are more than 31 resident staff members, the total number of the entry vehicles shall be no more than 6.


Article 8. Where any entry motor vehicle is seriously damaged due to accidents, force majeure or other reasons, or loses use value due to wear and tear or exceeding the service life, the resident office may, after discarding it as useless, and upon the strength of the certificate of cancellation of motor vehicles issued by the public security organs in charge of traffic control, reapply for entry of motor vehicles on the basis of the amount of cases ended upon the approval of the competent customs house in charge for handling the formalities for ending a motor vehicle case.

In case an entry motor vehicle is lost, stolen, transferred or sold to others, or exceeds the time limit for supervision, the resident office shall not reapply for entry of motor vehicles.


Article 9. A resident office shall, within 10 working days from the day when the customs house releases the entry motor vehicles, apply to the competent customs house in charge for receiving the Notice on Receiving or Revoking the License Plate of Entry/Exit Vehicles under the Customs' Supervision of the People's Republic of China (hereinafter referred to the Notice of Receiving or Revoking of License Plate, see Attachment III), and go through formalities of application for and receiving of the license plate of motor vehicles. For the entry of tax-free motor vehicles, the resident office shall also apply for receiving the Registration Certificate of Motor Vehicles under the Customs' Supervision of the People's Republic of China (hereinafter referred to the Registration Certificate of Vehicles under Supervision, see Attachment IV) to the competent customs house within 10 working days from the date of obtaining the Notice of Receiving or Revoking the License Plate upon the strength of the Driving Permit of Motor Vehicles issued by the public security organs in charge of traffic control.


Article 10. The competent customs house in charge shall handle the formalities for check and release of entry sample goods, advertisement gifts and temporarily imported goods by any resident office after granting approval in accordance with the Measures of the Customs of the People's Republic of China on Supervision over the Imported and Exported Samples of Goods and Advertisement Gifts and the Measures of the Customs of the People's Republic of China on Supervision over the Temporarily Imported Goods.



CHAPTER III SUPERVISION OVER THE EXIT PUBLIC GOODS

Article 11. In case any resident office re-transfers out of the territory any of the public goods that entered into China before, it shall file an application to the competent customs house in charge upon the strength of the Customs Archival Filing Certificate, Application Form and the relevant Documentations, the competent customs house in charge shall give a reply within 3 working days from the day when the application is accepted. If a resident office applies for re-transferring out of the territory any of the motor vehicles that had entered into China before, and the competent customs house in charge has issued a Notice of Receiving or Revoking License Plate after examination and approval, the resident office may go through the formalities for cancellation of license plate to the public security organs in charge of traffic control upon the strength of the Notice. The competent customs house in charge shall write comments on the Application Form on approval or disapproval the cancellation of the license plate after receiving the acknowledgement of receipt of the Notice of Receiving or Revoking of the License Plate.


Article 12. A resident office shall fill out the Declaration Form for Exported Goods when handling the formalities for declaration of public goods at the customs house in the place of exit, and submit the Application Form and such relevant documentations as the Application Form remarked by the competent customs house in charge.

The customs house at the place of exit shall write comments on the acknowledgement of receipt of the Application Form on approval or disapproval of the conclusions of check and release of goods and return it to the competent customs house in charge for archival filing and verification.



CHAPTER IV FOLLOW-UP SUPERVISION OVER TAX-FREE ENTRY MOTOR VEHICLES

Article 13 In case the entry of any tax-free motor vehicle by any resident office in accordance with paragraph 2, Article 3 of the present Measures is subject to the customs' supervision, the competent customs house in charge shall make follow-up supervision over it, and the time limit for the supervision shall be 6 years as of the date of release by the customs house.

No motor vehicles entering into the territory may, without the approval of the customs, be transferred, sold, leased, mortgaged, pledged or disposed of in any other way at will within the time limit of the customs' supervision.


Article 14. The customs shall implement annual examination system on the entry motor vehicles under supervision of any resident office. A resident office shall, according to the public notice of the competent customs house in charge and within the prescribed time limit, pull in the entry motor vehicle under supervision to the designated places, and go through formalities for customs annual examination on the motor vehicle at the competent customs house in charge upon the strength of the Registration Certificate of Vehicles under Supervision, Driving Permit of Motor Vehicles, Customs Archival Filing Certificate. If the resident office has passed the annual examination, the competent customs house in charge shall annex the seal of the annual examination on the Registration Certificate of Vehicles under Supervision.


Article 15. The under-supervision motor vehicles of any resident office may be transferred to other resident offices or resident staff members according to the relevant provisions upon the approval of the competent customs house in charge if it is four years or longer from the day when it was released by the customs house, or sold to any franchising entity. The quotas of the entry motor vehicles of the transferee shall be deducted accordingly.

Where the transferee of a motor vehicle also enjoys the same rights of tax-free entry motor vehicle, the motor vehicle being transferred shall be exempted from tax, and the competent customs house in charge of the transferee shall implement follow-up supervision over the motor vehicle within the remaining number of year of supervision.


Article 16. In case a resident office transfers an entry motor vehicle under supervision, the transferee shall submit to the competent customs house in charge the Application Form of the Customs of the People's Republic of China on Transfer of Official/Self-use Vehicles (hereinafter referred to the Transfer Application Form, see Attachment V) and other relevant documentations, which are signed and confirmed by both the transferor and transferee. The competent customs in charge of the transferee shall, after making examination and writing comments on them, transfer the Transfer Application Form to the competent customs house in charge of the transferor. The transferor shall then, after being approved by the competent customs house in charge, go through the formalities for cancellation of license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate issued by the competent customs house in charge, who shall in turn, after handling the formalities for ending a motor vehicle case, transfer the original archives of the entry motor vehicle and the acknowledgement of receipt of the Transfer Application Form to the competent customs house in charge. The transferee shall go through the formalities of application for and receiving the license plate of the motor vehicle to the public security organs in charge of traffic control upon the strength of the Notice of Receiving or Revoking License Plate issued by the competent customs house in charge. The transferee shall make up the taxes on the motor vehicle according to law to its competent customs house in charge if any.

When a resident office sells its entry motor vehicles under supervision, the franchising entity shall submit the Transfer Application Form, which has been confirmed by the resident office to the competent customs house in charge of the resident office. If the competent customs house in charge finds no mistake in it after examination, the franchising entity shall go through formalities for ending a case such as cancellation of license plate of the motor vehicles by referring to the provisions of the preceding paragraph, and make up taxes to the competent customs house in charge according to law, if any.


Article 17. In case the term for customs' supervision over motor vehicles expires, a resident office shall apply to the competent customs house in charge for releasing from the supervision upon the strength of the Application Form of the Customs of the People's Republic of China on Releasing from Supervision over Official/Self-use Vehicles (See Attachment 6), Registration Certificate of Vehicles under Supervision, Driving Permit of Motor Vehicles and the Customs Archival Filing Certificate. The competent customs house in charge shall issue a Certificate of Releasing From Supervision over Vehicles under the Customs' Supervision of the People's Republic of China (See Attachment 7), the resident office shall go through the relevant formalities upon the strength of the Certificate to the public security organs in charge of traffic control.


Article 18. In case any motor vehicle within the term of customs' supervision is used to set off the debts of others according to the judgment of the court or lost or stolen, the original owner of the motor vehicle shall apply for going through formalities for cancellation of supervision over the vehicle to the customs house upon the strength of the relevant certificate, and make up the tax money according to law, if any.


Article 19. The resident office having been revoked upon approval shall go through the formalities for ending a case of motor vehicle under the customs' supervision and other relevant formalities to the competent customs house in charge.



CHAPTER V LEGAL LIABILITIES

Article 20. In case any resident office fails to go through the formalities of annual examination on motor vehicles under supervision to the customs in accordance with the present Measures, transfers or sells motor vehicles under supervision without authorization, or has any other acts of smuggling or violation of the customs supervision provisions, the customs house shall punish it in accordance with the Customs Law of the People's Republic of China, Detailed Rules for the Implementation of the Administrative Punishment of the Customs Law of the People's Republic of China; if it constitutes a crime, it shall be subject to criminal liabilities according to law.



CHAPTER VI SUPPLEMENTARY PROVISIONS

Article 21 The following expressions in the present Measures shall have the following meanings:\

"Resident Offices", shall refer to the resident offices established within the territory of China by overseas enterprises, press institutions, economic and trade organs, cultural organizations, and other overseas legal persons upon approval of the competent governmental departments of the People's Republic of China.

"Competent Customs in Charge", shall refer to the customs house directly under the General Administration of Customs at the place where the resident offices are located or the subordinated customs house authorized by the customs house directly under the General Administration of Customs.

"Public GoodsĦħ, shall refer to the office equipments, office supplies and motor vehicles that are necessary for any resident office to carry out business.

"Motor Vehicles", shall refer to the cars, cross-country vehicles, and small passenger cars with 9 seats or less.

The expression "less than" or "more than" mentioned in Article 7 of the present Measures shall include the figure itself.


Article 22. The present Measures are not applicable to the entry or exit of goods by foreign embassies and consulates in China, the UN and its special organizations, and other representative offices of any international organizations that sign agreement with China, which shall be handled separately in accordance with the relevant laws and administrative regulations.


Article 23. The power to interpret the present Measures shall remain with the General Administration of Customs.


Article 24. The present Measures shall come into force as of August 1, 2004. The regulatory documents listed in Attachment VIII of the present Measures shall be repealed simultaneously.


ATTACHMENTS:
I. Certificate of Archival Filing of Resident Offices of the Customs of the People's Republic of China (Omitted)
II. Application Form of the Customs of the People's Republic of China for the Entry and Exit of Public Goods (Omitted)
III. Notice on Receiving or Revoking the License Plate of Entry/Exit Vehicles under Customs' Supervision of the People's Republic of China (Omitted)
IV. Registration Certificate of Motor Vehicles under Customs' Supervision of the People's Republic of China (Omitted)
V. Application Form of the Customs of the People's Republic of China on Transfer of the Official/Self-use Vehicles (Omitted)
VI. Application Form of the Customs of the People's Republic of China on Releasing from Supervision over Official/Self-use Vehicles (Omitted)
VII. Certificate of Releasing From Supervision over Vehicles under Customs' Supervision of the People's Republic of China (Omitted)
VIII. List of Documents Repealed



Attachment:

VIII. LISTS OF DOCUMENTS REPEALED

1. Regulations of the Customs of the P.R.C. Concerning Import and Export of Articles by Resident Offices and Their Staff Members of Foreign Enterprises and Press in China (No.325 [1984] of the General Administration of Customs)

2. Notice on Starting to Use Newly Revised "Application Form for the Import and Export of Self-use Articles" and the "Application Form for the Import and Export of Office Supplies" (No.770 [1991] of the Supervision Department II of the General Administration of Customs)

3. Notice on Issues concerning the Fixed Number of Year for the Administration on Import of Motor Vehicles and Public and Private Articles by Resident Offices of Foreign Investors and Non-resident Permanent Passengers (No. 1276 [1992] of the Supervision Department II of the General Administration of Customs)
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