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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II SUPERVISION OVER GOODS TRANSFERRED BETWEEN THE PROCESSING ZONES AND THE OVERSEAS CHAPTER III SUPERVISION OVER GOODS IN OR OUT OF THE PROCESSING ZONES BETWEEN THE PROCESSING ZONES AND THE OUTSIDE CHAPTER IV SUPERVISION OVER GOODS IN THE PROCESSING ZONES CHAPTER V SUPERVISION OVER GOODS TRANSFERRED BETWEEN THE PROCESSING ZONES CHAPTER VI SUPERVISION OVER THE TRANSPORTATION VEHICLES AND GOODS CARRIED BY INDIVIDUALS THAT GO IN OR OUT OF THE PROCESSING ZONES CHAPTER VII SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Measures are hereby formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and regulations of the State, for the purpose of strengthening and improving the administration on processing trade, regulating the customs supervision over export processing zones, boosting the sound development of export processing zones, and encouraging the expansion of export trade. Article 2. In order to avoid the construction of redundant projects, the export processing zones (hereinafter referred to "Processing Zones") within the territory of the People's Republic of China may only be established in the existing economic and technological development zones, which have been approved by the State Council, and the establishment shall be submitted to the State Council for approval by the people's governments of provinces (municipalities, and autonomous regions directly under the Central Government) concerned. Article 3. The Processing Zones are the specially designated areas under the supervision and control of the customs. The customs shall establish agencies in the Processing Zones to execute 24-hour supervision over the goods transported in or out and the relative places inside the Processing Zones pursuant to the present Measures. Article 4. Separation facilities and closed circuit television monitoring systems, which meet the supervision requirements of the customs, shall be installed between the Processing Zones and other regions (hereinafter referred to the Outside) within the territory of the People's Republic of China. The businesses in the Processing Zones may not be carried out until the separation facilities in the Processing Zones have been checked qualified by the General Administration of Customs. Article 5. The administration committee of the Processing Zones and the export processing enterprises, storage enterprises specifically offering services to the export processing enterprises, and the transport enterprises approved by the customs specifically engaging in transportation of goods in the Processing Zones shall be set up in the Processing Zones. No person other than the security guards and the watches of the enterprises are permitted to live in the Processing Zones. No profit-making facilities for personal consumption may be set up in the Processing Zones. Article 6. Commercial retails, general trade, entrepot trade, and other businesses irrelevant to the Processing Zones are prohibited. Article 7. The enterprises established inside the Processing Zones (hereinafter referred to the Inside Enterprises) shall go through the registration procedures at the customs. Article 8. The Inside Enterprises shall, pursuant to the Accountant Law of the People's Republic of China and the relevant laws and regulations of the State, establish account books and compile statements and report forms, which meet the requirements of the customs. The book-entry and accounting shall be done by virtue of the legal and valid vouchers to record information of the enterprises such as the storage, conveyance, transfer, sale, processing, utilization and damages and consumption of goods and articles transported in or out of the Processing Zones. Article 9. The computer networking management system and customs auditing system shall be applied in the Processing Zones. The Inside Enterprises shall establish the computer management database that meets the supervisory requirements of the customs, and links up with the computer system of the customs for electronic data interchange. Article 10. The bank bail ledger system for processing trade will not be applied to the Inside Enterprises when they do the processing trade, and the customs will not apply the management of "Registration Handbook for Processing Trade" to them. Article 11. The customs is empowered to inspect and check the goods, articles, vehicles, and persons in or out of the Processing Zones and the relative places in the Processing Zones, in accordance with the Customs Law of the People's Republic of China. Article 12. The State will not levy value-added taxes on the processed products in the Processing Zones. Article 13. The goods and articles which are prohibited by the State for import and export, are refrained from being transported in or out of the Processing Zones. CHAPTER II SUPERVISION OVER GOODS TRANSFERRED BETWEEN THE PROCESSING ZONES AND THE OVERSEAS Article 14. For the goods transported in or out of the territory between the Processing Zones and the foreign countries, the record list for export or import goods shall be filled out by the owner or his agent according to the documents of approval of the administration committee of the Processing Zones, and be put on record at the customs in charge. The record list shall be made and issued by the General Administration of Customs uniformly. Article 15. The customs shall make supervisions over the goods transported between the Processing Zones and the foreign countries by means of direct transportation or trans-customs transportation. Article 16. No import-export quota and license control shall be applied to the goods transported between the Processing Zones and the foreign country, except those that apply the passive export quota control. Article 17. Except otherwise prescribed by laws and regulations, the import duty and import link taxes for goods entering the Processing Zones from foreign countries shall be handled in accordance with the following provisions: (1) The machinery and equipment needed for the construction projects of infrastructures for production in the Processing Zones, and the capital construction materials needed for the construction of production workshop and warehouse facilities shall be exempted from taxation; (2) The machinery, equipment and moulds needed for the production of Inside Enterprises, the accessories and fittings for repair use shall be exempted from taxation; (3) The raw materials, accessories and fittings, components, packaging materials and consumptive materials needed for the processing of the exported products of the Inside Enterprises shall be bonded; (4) The office supplies within the proper amount for self-use of the Inside Enterprises and administrative agencies shall be exempted from taxation; and (5) The vehicles, living consumption supplies for self-use of the Inside Enterprises and administration authorities shall be handled according to the relevant provisions on imported goods, and shall be levied taxes by the customs according to the regulations. Article 18. Except otherwise prescribed by laws and regulations, if the finished products and leftover materials, remnants, wasters, which are produced in the process of processing and production of the enterprises, are sold to foreign countries, they shall be exempted from export duty. CHAPTER III SUPERVISION OVER GOODS IN OR OUT OF THE PROCESSING ZONES BETWEEN THE PROCESSING ZONES AND THE OUTSIDE Article 19. The goods transported to the Outside shall be handled by the customs according to the relevant provisions on the import of goods, and taxes shall be levied as that of the finished products. For the commodities in license control, the valid import license shall be presented to the custom. Article 20. The products processed by the Inside Enterprises, and the leftover materials, remnants, wasters that are produced in the process of production shall be re-transported out of our country. If, for special reasons, they need to be transported to the Outside, the Inside Enterprise shall file an application, which shall be subject to the approval of the customs in charge, who shall then have them classified and levy taxes according to the rules for sale in domestic market. The commodities controlled by license shall be exempted from obtaining import licenses. For the commodities falling within the list of the Catalogue of Restricted List of Import of Wastes Used as Raw Materials, the enterprises shall apply for import licenses at the environmental protection departments according to the existing provisions. For the leftover materials and wasters, which need to be destroyed by melting or burning after being transported to the Outside, the procedures for leaving the Processing Zones shall be handled at the customs in charge, by virtue of the official documents of approval issued by the administration committee of the Processing Zones and the environmental protection departments, and the customs may grant exemption of import license and tax. Article 21. The Inside Enterprises may transport the relative moulds and semi finished products to the Outside for processing when necessary; and upon the approval of the customs head of the customs in charge in the Processing Zones, the formalities for leaving the Processing Zones shall be handled after a deposit equivalent to the goods has been paid to the customs in charge in the Processing Zones by the entrusted enterprise Outside in accordance with the administrative provisions on temporary import goods. The duration of entrustment shall be determined by the customs in charge in the Processing Zones by referring to the term of the contract. After the processing is finished, the processed products including the leftover materials and the wasters should be transported back to the Processing Zones. The formalities for clearance and cancellation after verification shall be handled by the Inside Enterprises at the customs in charge, by virtue of the entrusting application and the relative documents. And the customs in charge shall return the deposit or letter of guarantee in time after handling the clearance and cancellation after verification. Article 22. The sale of machinery, equipment and moulds to the Outside by the Inside Enterprises shall be handled in accordance with the existing import policies and the relevant provisions of the State. Article 23. The Inside Enterprises may, after being approved by the customs in charge, carry out activities such as the test, inspection and exhibition of the products, whose formalities for leaving the Processing Zones shall be handled in accordance with the administrative provisions of the customs on goods temporarily imported. Article 24. In case the machinery, equipment, moulds and office supplies used in the Processing Zones need to be transported to the Outside to repair, test or check, the Inside Enterprises shall fill in the "Contact Form for Examination on Goods Carried Outside the Export Processing Zones for Repair" and file applications to the customs in charge. After being approved, recorded and examined by the customs in charge, the machinery, equipment, moulds and office supplies may be transported to the Outside for repair, test or check. When the moulds are transported to the Outside by the Inside Enterprises for repair, test or check, samples of the products manufactured with the moulds shall be kept for examination and verification on the moulds transported back to the Processing Zones by the customs. No machinery, equipment, models and office articles that are transported to the Outside for repair, test or check may be used for processing and application in the Outside. Article 25. The machinery, equipment, moulds and office supplies transported to the Outside for repair, test or check should be transported back to the Processing Zones within 2 months from the day they are transported to the Outside. In case they can't be transported back on time for special reasons, the Inside Enterprises shall explain the reason and file applications for delay to the customs in charge within 7 days before the expiry of the duration. There is only one application for the delay, and the term extended shall not exceed one month. Article 26. When the machinery, equipment, moulds and office supplies repaired in the Outside are transported back to the Processing Zones, the customs shall identify whether they are the original or the new parts, new fittings or new accessories of the same specifications. In case the parts, fittings or accessories have been changed, the original parts, fittings and accessories should be transported back to the Processing Zones together. Article 27. The entry of goods into the Processing Zones from the Outside shall be regarded as export, and the customs clearing procedures for export shall be handled. Unless otherwise prescribed by laws and regulations, the following regulations shall be adhered to in handling the drawback for export: (1) The customs clearing procedures for export shall be handled for the entry of homemade machines, equipment, raw materials, parts, accessories and fittings, components, and packing materials for the use of the Inside Enterprises transported from the Outside, and the materials or capitals for the construction of infrastructures, workhouses and office buildings of the processing enterprises and administrative agencies within a reasonable amount. And the customs declaration for the drawback for export shall be issued. The enterprises in the Outside shall apply for drawback or tax exemption for export, and handle the formalities at the tax authorities by virtue of the page of drawback for export of the customs declaration. And the specific administrative measures for the drawback or tax exemption shall be issued later by the State Administration of Taxation; (2) The customs will not issue customs declaration for drawback for export of consumer goods and vehicles entering the Process Zones for the use of the Inside Enterprises and administrative authorities from the Outside; (3) The Outside enterprises shall present documents on imported machinery, equipment, raw materials, parts, accessories and fittings, components, packing materials and materials for capital construction entering into the Processing Zones from the Outside and handle the customs clearing procedures for export. And they may enter the Processing Zones after being examined by the customs. The import link tariff paid for the above-mentioned goods or articles will not be returned; and (4) In case it is necessary to transport some commodities prohibited for export or commodities under unified management by the state into the Processing Zones for a certain processing because the domestic technique is unable to meet the requirements of the products, it must be submitted to the Ministry of Commerce for approval and shall be supervised by the customs in accordance with the administrative provisions on processing with exported materials. The customs declaration for drawback for export shall not be issued to these goods, which are transported into the Processing Zones. Article 28. The goods and articles entering the Processing Zones from the Outside shall be transported to the warehouses or places appointed by the customs. And the Outside enterprises shall fill in the export declaration and go through the customs clearing procedures for export at the customs in charge by virtue of the domestic purchase invoices and packing list. Article 29. The goods entering the Processing Zones from the Outside may be exported only after they have been substantively processed by the Inside Enterprises. CHAPTER IV SUPERVISION OVER GOODS IN THE PROCESSING ZONES Article 30. The Inside Enterprises shall accurately declare the goods in or out of the Processing Zones to the customs in charge, who shall then examine the goods, give clearance and cancel after verification according to the lists on record and the relevant documents. The procedures of the record, entry, examination, clearance and cancellation after verification for the goods in or out of the Processing Zones shall be handled and gone through inside the Processing Zones. Article 31. The goods in the Processing Zones may be transferred and moved between the Inside Enterprises, for which the two parties shall put on file at the customs beforehand the relative items such as the specific name, quantities, amount of money, etc. of the goods transferred or moved. Article 32. No processing enterprises in the Processing Zones shall sell the imported raw materials and accessories and fittings to the Outside before they are substantively processed. No enterprises in the Processing Zones engaging in warehouse services shall supply the raw materials and accessories and fittings in storage to the Outside enterprises. Article 33. The Inside Enterprises shall, from the day of carrying out the export processing business or warehouse business, handle the verification and written-off procedures at the customs in charge once half a year by virtue of the account books of the enterprises and the relative documents. Article 34. In case the goods in the Processing Zones are reduced or damaged and destroyed due to force majeure during the period of processing or storage, the processing enterprises or warehouse enterprises inside the Processing Zones shall report to the customs in charge and explain the reason within 10 days from the day of discovery. The customs shall allow them to deduct the above goods from the account books after verification and confirmation. CHAPTER V SUPERVISION OVER GOODS TRANSFERRED BETWEEN THE PROCESSING ZONES Article 35. The consignee and the consigner shall file an application for the transfer of goods between the Processing Zones in a joint name to the customs in charge of the Processing Zones where the consigner is located. The formalities concerned shall be handled according to the relative regulations on the trans-customs transportation after being approved by the customs. Article 36. When the goods are transferred to other Processing Zones through trans-customs transportation, the customs in charge in the Processing Zones where the consignee is located shall check the goods. If the seal is intact and the goods accord with the list, they shall immediately be given clearance by the customs to enter the enterprises or warehouses. Article 37. If the goods transferred between the Processing Zones can not be treated by the trans-customs transportation, the receiving enterprises shall pay a deposit equivalent to the value of the goods to the customs in charge of the Processing Zones where the enterprises are located. After the goods have arrived at the destination Processing Zones and been checked by the customs in charge, the deposit shall be returned to the enterprises within 10 working days. CHAPTER VI SUPERVISION OVER THE TRANSPORTATION VEHICLES AND GOODS CARRIED BY INDIVIDUALS THAT GO IN OR OUT OF THE PROCESSING ZONES Article 38. The vehicles and Individuals shall go in and out of the Processing Zones through the special passage appointed by the customs. Article 39. The processed products transported from the Processing Zones to a foreign country and the goods transported to the Outside shall be checked by the customs. After the clearance is given, they shall be consigned by the special transportation enterprises approved by the customs in the Processing Zones. The following goods can be carried by persons specially assigned by the enterprises or transported by the enterprises themselves after being checked by the customs: (1) Articles with the value of 10,000 dollars and below; (2) Articles returned to the Outside for exchange due to poor quality; (3) Articles whose import taxes have been paid; and (4) Other articles verified by the customs. Article 40. The person in charge of the vehicles that transport the goods in and out of the Processing Zones shall, by virtue of the business license of enterprise legal entity and lists such as the names of the vehicles, quantities, number of the license tag and the names of drivers, go through the formalities for registration and recordation at the customs. All the operators of the transportation enterprises undertaking the transportation of the goods in and out of the Processing Zone and the trans-customs transportation shall abide by the administrative provisions of the customs on vehicles and the goods transported, and shall bear the relevant legal responsibilities. Article 41. No vehicles and individuals within going out of the Processing Zones may transport or take any goods to the Outside without the authorization of the customs. CHAPTER VII SUPPLEMENTARY PROVISIONS Article 42. The goods transported from abroad to the Processing Zones and the goods transported from the Processing Zones to the abroad shall be listed in the import and export statistics. The goods transported to the Processing Zones from the Outside and the goods transported from the Processing Zones to the Outside shall be recorded in statistics separately. The statistical methods shall be formulated by the General Administration of Customs later. Article 43. Any person or entity that violates the present Measures shall be punished by the customs in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Detailed Rules for the Implementation of the Administrative Penalty of the Customs Law of the People's Republic of China. |
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