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TABLE OF CONTENTS CHAPTER I GENERAL PRINCIPLES CHAPTER II THE BASES OF THE CUSTOMS SUPERVISIONS AND TARIFF PREFERENCES CHAPTER III SUPERVISION AND CONTROL OVER THE GOODS IMPORTED OR EXPORTED BY THE MANUFACTURING ENTERPRISES CHAPTER IV CUSTOMS SUPERVISION AND CONTROL OVER THE GOODS IMPORTED AND EXPORTED BY THE FOREIGN TRADE ENTERPRISES CHAPTER V SUPERVISIONS AND CONTROL OVER THE TRANSIT GOODS IN STORAGE CHAPTER VI CUSTOMS SUPERVISION AND CONTROL OVER THE MEANS OF TRANSPORT AND PERSONAL ARTICLES CARRIED INDIVIDUALS CHAPTER VII SUPPLEMENTARY PRINCIPLES CHAPTER I GENERAL PRINCIPLES Article 1. For the purpose of promoting the construction of Wai Gao Qiao Bonded Zone of Shanghai and developing the export-oriented economy, the present regulations are formulated in accordance with the Customs Law of the People's Republic of China. Article 2. The Wai Gao Qiao Bonded Zone of Shanghai (hereinafter referred to as "the Zone") shall be regarded as an area under the Customs surveilance in which the Customs shall exercise supervision and control in accordance with the Customs laws and regulations. Completed dividing facilities shall be provided by which the Zone is to be separated from the non-Zone areas. Article 3. The goods, means of transport and personal articles carried by individuals, when entering or leaving the Zone, shall pass trough the points of entry or exit where there are Customs establishments and shall be declared honestly to the Customs and subject to the Customs' examination. The enterprises engaged in importing and exporting, manufacturing and warehousing in the Zone shall register in advance with the Customs against the ratification documents issued by the People's Government of Shanghai or by the competent authorities specified thereby. Article 4. The consigners or consignees (or their agents), when the goods entering or leaving the Zone, shall produce, in accordance with the relevant regulations, to the customs the Import (or Export) Declaration Forms as well as other relevant documents. Article 5. The administrative agencies and the ratified enterprises shall be the only establishments in the Zone in which no inhabitation is permitted except that for security purposes. Article 6. The goods imported by the administrative agencies and the enterprises mentioned above shall be used within the Zone. The goods in bond shall be subject to re-exportation or to re-exportation after undertaken manufacturing or processing and none of them shall be transferred or sold to the non-Zone areas without permission. When the goods mentioned above, under special circumstances, need to be transferred or sold to the non-Zone areas, the import licences shall be presented to the Customs and the import duties and the Product Tax (or Value Added Tax) or the Industrial and Commercial Consolidated Tax (hereinafter referred to as "the import duties and taxes") shall be recovered as normal import formalities. Article 7. The establishment of the projects subject to restriction or control by the State shall be ratified in advance by the competent authorities of the State. Article 8. The goods prohibited to import or export by the State shall not be transported in or out of the Zone. The goods for the purpose of sales and consumption in the non-Zone areas shall not be transported into the Zone. Article 9. The Customs is authorized, in accordance with the Customs Law of the People's Republic of China, to make examination to the goods imported and exported or to the relevant premises. CHAPTER II THE BASES OF THE CUSTOMS SUPERVISIONS AND TARIFF PREFERENCES Article 10. The following goods imported into the Zone shall be exempted form presenting the import licences, including: the machinery and equipment, construction materials, vehicles for production and transportation as well as office articles used within the zone; the raw materials, parts, components, fuel, packing materials imported for manufacturing export products; the transit goods stored in the Zone; the exporting products processed in the Zone. Article 11. The goods including the materials, parts, components and packing materials for manufacturing the export products, when transported into the Zone from the non-Zone areas, shall be subject to normal export formalities with the Customs in accordance with relevant laws and regulations of the State. Article 12. The machinery, equipment and daily necessities made domestically transported into the Zone by the administrative agencies, enterprises as well as individuals shall, when entering the Zone, be declared to and released by the Customs after examination thereby. The goods for which the import formalities have been concluded shall not, when transported into the Zone from the non-Zone areas, be subject to the refund of the import duties and taxes levied previously. Article 13. The exemption or collection of the import duties and taxes on the goods entering the Zone are conducted in accordance with the following provisions: (1) The machinery, equipment and other construction materials imported for basic construction in the Zone shall be exempted from import duties and taxes; (2) The building materials, equipment for production and management, fuel for production and (if in reasonable quantities) vehicles for production and transportation, office articles as well as the spare parts of the equipment and vehicles mentioned above, shall be exempted from the import duties and taxes; (3) The vehicles for transportation, office articles and equipment for management imported by the administrative agencies shall, with reference to (2) of this article, be exempted from the import duties and taxes; (4) The materials, parts, components and packing materials imported for manufacturing export products shall be treated as the goods in bond by the Customs; (5) The transit goods entering the Zone shall be treated as the goods in bond, provided that the goods are re-exported; (6) The goods beyond those listed above shall, when imported, be subject to the import duties and taxes; (7) The products manufactured or processed by the enterprises in the Zone shall be exempted from the export duties and Industrial and Commercial Consolidated Tax (or Product Tax or Value Added Tax) in the manufacturing process. CHAPTER III SUPERVISION AND CONTROL OVER THE GOODS IMPORTED OR EXPORTED BY THE MANUFACTURING ENTERPRISES Article 14. The Registration Carnets shall be issued after the manufacturing enterprises in the Zone have completed the formalities of registration with the Customs. The manufacturing enterprises mentioned above shall establish separate account books on the importation, storage, exportation and sale of the materials, parts, components and finished products, which shall be presented to the Customs for verification and write off at fixed periods. Article 15. The products manufactured or processed from the materials, parts and components shall be wholly re-exported. When the products, by-products, substandard products, leftover bits and pieces of the materials, under special circumstances, need to be sold to the non-Zone areas, they shall be subject to the normal import formalities and recovery of the import duties and taxes which is to be levied on the materials, parts and components from which the above-mentioned products are obtained. When the consigners (or their agents) failed to declare definitely to the Customs the descriptions, quantities and values of the materials, parts and components mentioned above, the import duties and taxes shall be levied on the products concerned. Article 16. The materials, parts and components shall be re-exported after being manufactured and processed within one year from the date of importation and the enterprises concerned shall, within one month from the date of the last consignment of the export products, complete the formalities of write off with the Customs against the Registration Carnets and the Export Declaration Forms stamped by the Customs. The materials, parts and components failed to be manufactured or processed within one year from the date of their importation shall, with exception of the extension of the extension approved, be subject to presenting the import licences and recovery of import duties and taxes. CHAPTER IV CUSTOMS SUPERVISION AND CONTROL OVER THE GOODS IMPORTED AND EXPORTED BY THE FOREIGN TRADE ENTERPRISES Article 17. The foreign trade enterprises ratified by the competent authorities of the State shall be permitted to conduct transit trade and to import the materials, parts, and components and to export finished products on behalf of the manufacturing enterprises in the Zone, but they shall not export goods purchased from the enterprises in the non-Zone areas, nor import the goods on behalf of the enterprises in the non-Zone areas. Article 18. The goods imported or exported by the foreign trade enterprises shall be examined and released by the Customs against the contracts of entrustment signed between the foreign trade enterprises and the manufacturing enterprises in the Zone as well as other relevant documents. Article 19. The goods imported by the foreign trade enterprises in the Zone shall be stored in the warehouses or places specified by the Customs, and be kept in special account books which shall be presented to the Customs for verification at fixed periods. Article 20. When the goods imported by the foreign trade enterprises are forwarded to the manufacturing enterprises in the Zone for processing, or when the foreign trade enterprises export products on behalf of the manufacturing enterprises, the formalities of declaration, transfer and write off shall be completed with the Customs by the enterprises mentioned above against the contracts of import or export entrustment. The formalities for the above-mentioned goods which are to be transferred to the manufacturing enterprises shall be conducted with the Customs in accordance with the provisions of Chapter III of this regulations. Article 21. The goods imported by the foreign trade enterprises on behalf of the the manufacturing enterprises in the Zone shall not be sold or transferred to the non-Zone areas. CHAPTER V SUPERVISIONS AND CONTROL OVER THE TRANSIT GOODS IN STORAGE Article 22. The transit goods transported into the Zone form abroad shall be stored in the warehouses and places specified by the Customs and they shall not be transferred or sold without the Customs permission. Article 23. The transit goods in storage, shall be allowed, with Customs permission, to undertake simple operations such as grading, selection, affixture of marks and change of packing etc. The managers of the relevant warehouses shall establish separate account books for the importation, storage, transit and sale of the goods concerned and present their copies at fixed periods to the Customs for verification. Article 24. The duration for storage in the Zone of the transit goods shall be one year. When the duration, under special circumstances, need to be extended, an application shall be made to the Customs for that purpose and the extension so granted shall not be longer than an additional year. Where the goods concerned are not exported till the date of expiration, such goods shall be disposed of by the Customs in accordance with the Article 21 of the Customs Law of the Customs Law of the people's Republic of China. CHAPTER VI CUSTOMS SUPERVISION AND CONTROL OVER THE MEANS OF TRANSPORT AND PERSONAL ARTICLES CARRIED INDIVIDUALS Article 25. The means of transport entering or leaving the Zone shall be registered in advance to the Customs for record by the owners or persons in charge (or their agents) against the ratification documents issued by the People's Government of Shanghai or the competent authorities specified thereby. Article 26. The means of transport, when entering or leaving the Zone, shall be declared to the Customs and subject to Customs examination. Article 27. The means of transport as well as the individuals thereof shall not, when leaving for the non-Zone areas, transport or carry from the Zone the goods in bond or the products manufactured from the materials, parts and components in bond. CHAPTER VII SUPPLEMENTARY PRINCIPLES Article 28. The Customs supervising fees on the import goods granted with duty reduction and exemption and that on the goods in bond shall be collected in accordance with be Customs Regulations of the People's Republic of China Governing the Collection of Customs Supervising Fees on Import Goods Granted with Duty Reduction or Exemption and the Bonded Goods. Article 29. Any smugglings and other Customs frauds, making use of the preferential treatment granted to the Zone by the State shall be strictly prohibited. Such cases shall be dealt with by the Customs in accordance with the relevant provisions of the Customs Law of the People's Republic of China. Article 30. The Customs General Administration is authorized to interpret the present regulations. The Shanghai Customs House shall formulate the implementing rules which is enforced after approval by the Customs General Administration. |
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