Regulations Concerning Import and Export Goods into Tech Industrial Zones

Article 1.

With a view to promoting the construction and development of the Technological

Industrial Development Zones, these regulations are formulated in accordance

with the Customs Law of the People's Republic of China and related policies and

regulations of the state concerning the Development Zones of High/new

Technological Industries.

Article 2.

These regulations shall be applicable to the high-new technological enterprises

(hereinafter referred to as the enterprises) in the Development Zones of

High/new Technological Industries (hereinafter referred to as the Development

Zones) approved by the government.

Article 3.

Before the importation of the good, an enterprise shall go through the

registration formalites to the Customs with the following documents:

     (1) Certificate of the high/new technological enterprise issued by the

verifying departmen appointed by the science and technology committee of the

provice, autonomous region or municipality;

     (2) Approval document of the competent department of foreign economic

relations and trade shall be needed for an enterprise having foreign trade right

while registering at the Customs;

     (3) Business licence issued by the industrial and commercial

administration;

     (4) Other related documents of the enterprise.

Article 4.

Raw materials, materials, components and spare parts imported for the production

of the export goods shall be exempted from import licences, and shall be

released by the Customs against the export contracts and approval documents of

the verifying department of the Development Zones and be subject to the import

and export procedures of inward processing. Enterprises having conditions of

establishing bonded factories and boned warehouses shall be supervided according

to relevant regulations after the Customs approval.

Article 5.

Instruments and equipment which are unable to be produced domestically and are

used for developing high/new technology in the Development Zones shall be

exempted from import duties, product taxes (VAT) or industrial and commercial

consolidated taxes. The Customs shall deal with the duty exemption procedures

after verifying the approval documents of the competent departments in the

Development Zones. Spare parts accompanied in the importation of the instruments

and equipments shall be dealt with in accordance with the above provisions. The

above-mentioned goods which are subject to import licence control shall also be

provided with import licences.

Article 6.

High technical products, samples for disambling and testing imported by the

enterprises shall be released free of duty by the Customs against the approval

documents of the verifying department. These samples and sampling machines shall

not be transferred for other usage or for sale.

Article 7.

While applying for duty-exemption, an enterprise shall fill in the application

forms for duty-exemption in triplicate and submit to the Customs together with

the copy of import contract. After the examination of the forms, the Customs

shall stamp the duty-exemption stamp on the forms and kept one copy for record,

give one copy to the owner of the goods and post one copy to the Customs

establishment at the place of importation of the goods to fulfill the import

duty-exemption procedures.

Article 8.

Products produced by enterprises their own shall be exempted from export duties,

except those subject to the state export restriction or otherwise provided.

Export products from places outside the Development Zones or exported on behalf

of others outside the Zones, for which the substantial processing of value added

less than 20%, shall also be subject to duty-payment according to the

regulations.

Article 9.

Instruments and equipments imported by an enterprise with duty-exemption shall

be used only for that enterprise, and shall not be transported out of the

Development Zones, nor be transferred, sold, rented, taken for other uses

without the Customs authorization and the Customs procedures fulfilled.

Article 10.

Bonded goods mentioned in Article 4 of these regulations transferred for home

usage shall be approved by the former verifying department and with the Customs

permit, and shall also be subject to the import licence control shall be

provided with import licence to the Customs.

Article 11.

Enterprises in the Development Zones enjoying import and export preferential

treatment shall set up special account books for goods enjoying duty-exemption

and duty reduction. The Customs shall be entitled to examine and read the

account books and relevant documents.

Article 12.

Import and export goods entering or leaving the Customs territories at places

other than the Development Zones shall be dealt with as transit goods according

to the related regulations.

Article 13.

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 shall also be applicable to the goods granted

with duty reduction or exemption and bonded goods in the Development Zones.

Article 14.

Development Zones located in the Special Economic Zones, Opening Coastal Cities

and Economic and Technological Development Zones shall asio enjoy the

preferential policies of the special areas besides these regulations.

Foreigninvested enterprises in the Development Zones shall also be dealt with in

accodance with the regulations of the foreign-invested enterprises besides these

regulations.

Article 15.

Activities in violation of these regulations shall be dealt with in accordance

with the Customs Law of the People's Republic of China and other related

regulations.

Article 16.

These regulations shall be explained by the Customs General Administration.

Article 17.

These regulations shall enter into force from October 1, 1991.