Administrative Rules of the Customs of the People's Republic of China for the Goods Entering and Leaving the Economic and Technological Development Zones

 

Article 1

 

　　The present Rules are formulate in order to promote the construction and development of the economic and technological development zones ,strengthen the Customs control,in accordance with the Customs Law of the People's Republic of China and the relevent State regulations concerning the econemic and technological development zones .

 

Article 2

 

　　The present Rules apply to the econoinic and technological developmene zones ( hereinafter referred to as the develt opment zone ) set up by coastal cities with the state, aproval。

 

Article 3

 

　　The foreign trade enterprises and productive enterprises which conduct import and export businesses in the development zone shall present the approval documents of the conpetent authority and the business license issued by the administrative deparment of industry and commerce to go through the Customs formalities of regiatration at the local Customs.

 

Article 4

 

　　when goods imported or exported from the development zone, the consignee or consignor or his agent shall fill in the declaration certificate of imported or exported goods and declare the imporied and exported goods to the Ctustoms according to the facts and submit licenses and relevant documents for examinatio in accordance with the relevant State regulations.If the above mentioned goods enter or leave the territory at ports outside the development zone , the goods shall be dealt with according to the regulations concerning the Customs supervision and control of transportation of goods between the Customses .

 

Article 5

 

　　The enterprises which enjoy the perferancial treatments of imported and exported goods in the development zone shall establish special account books ,report regularly to the Customs in writting the use,sale,storage and export of imported goods. The Customs shall verify the reports and have the right to go into the enterprises at any time to check the goods. and the relevent account books.

　　When considered necessary , the Customs shall send Customs officers to station in the enterprises for supervision and handle the customs formalities .The relvent enterprises shall provide free in charge offices and necessary con.eniece.

 

Article 6

 

　　lf the enterprises or institutes in the development zone want to imtport goods for self - use within the development zone with the approval of the conpetet State authority, the import duties import adjusted tax ,consoldated industrial and commercial tax ( product tax or value added tax ) , shall be dealt with - according to the , following provisions：

　　1 ) The imported machines, equipments and other infrastructure construction materials needed by the infrastructure conscruction of the development zone shall be exempted from duties ;

　　2 ) The imported construction materials , production and management equipments , fuel production, production vehicles of reasonable amount , means of transportation , office stationeries and the imported spareparts neededt by the maintenance of the above mentioned machines , equipments and vehiclew shall be exempted from duties.

　　3 ) The construction materials , means of transportation , office stationeries , management equipments of reasonable amount imported for self - use by the administrative departments , institutes in the development zone shall b. dealt with referance to the stipulation of above Paragragh.

　　4 ) The raw materials , spareparts , . components specially imported by the enterprises in the development zone and actually consumed in producing exported products ,and the food stuff used for business of tourism and catering trade,and the fooder imported for raising export products with use of foreign capital shall be exempated from duties.

　　5 )Other goods imported by the development zone which are outside the range stipulated in Paragragh1,2,3,4of this Article shall be paid duties according to the regulations.

 

Article 7

 

　　If the products which contain materials or components exampted from duties will be transported from the inland to the development zone with approval to be sold or used the products shall be exempted from or imposed duties seperately according to the stipulatione of Artticl 6 .

 

Article 8

 

　　The enterprises in the develOpment zone export products produced in the development zone shall be exempted from export duties.

　　The products processed in the development zone for expert , with use of the materials and semi-products from the inland, may be deemed as products of the development zone if the products have been materially processed and the value of the products have increased up to 20% or more. The Customs shall exempt the products from export duties accordirtg to the testjmonial documents issued by the relevant Conpetent authority .

　　The enterprises in the development zone want to export products of the inland by acting as agent or purchasing shall be dealt with according to the releivant State regulations. The products which should be levied export duties shall , be imposed export duties according to the regulations.

 

Article 9

 

　　The imported goods of the development zone which are reduced or exempted from duties shall only be used within the limits of the zone. Without the permision and complete of the Customs formalities , the goods sl.all not be transferred to other uses and shall not be presumptuously transgerred ,sold and leased outside the development zone.

 

Article 10

 

　　If the iatstitutes in the development zone transport the replaced machines,equpmet and office stationerise originally imorted and exempted from duties to the inland or the institutes of the inland which ,contract constructions in the development zone transport above mentioned equipments and materials to the inland after complete of the constructions they shall submit the approval documents issued by the rele vant conpetent authority to the Customs for examination . After the verification and approval , the Customs shall impose duties again according to the concrete conditions and release these goods upon examination .

 

Article 11

 

　　The relevant imported and exported materials of the enterprises which conduct the businesses of processing imported materials sball be dealt with in accordance with the Administrative Rules . of the Customs of the People's Republic of China concerning tbe lmported and Exported Goods for Processing Imported Materials and the Administative Tules of the Customs of the People's Republic of . China concerning the lmported Materials and Components Needed by the Enterprises with Foreign lnvestments for carrying out Export Contracts.

　　When the enterprise in the development zone wants to sell the products produced or assemblied with im ported materials and components exempted from duties to the inland market with permission of the relevant conpetent authority , the enterpries shall again go through the Customs formalities of import,and the Customs shall impose duties on the materials and components contained in the products ;When the enterprise wants to sell or use the products in the development zone ,the products shall be exwmpted from or imposed duties according to the stipulations of Article 6 of the pressnet Rules. If the owner or his agent of the goods can not declar clearly the name,quantity and value of the imported materials and componeents contained in the products ,the Customs shall impose duties according to the product duty rate.

 

Article 12

 

　　If the enterprise in the development zone needs to process the imported materials and components outside the development zone , the enterprise dhall register to the Customs by presenting the approval dicument issued by the conpetent authority of the development zone and the processing contracts book shall be the enterprise in the inland .The registration book shakk be issued by the Xustoms upon check. The processed products shall be transported back to the development zone within the furation stipulated in the contracts .The enterpries shall go through the Customs formalities of concellation by holding the registration book wihtin one month after the conpleted of the contracts.

 

Article 13

 

　　The imported good soutside the development zone which will be transported terporaryly into th edevelopment zone shall be declared to the Customs .When the goods are transproted back to the inland , the Customs shall release the goods after examing the goods to be the original ones.If the goods have not been declared to The Cutstoms, the goods shall be dealt with according to the regulations concerning the goods transported from the development zone to the inland when the goods are transported back to the inland.

 

Article 14

 

　　Violating the present Rules and other Customs regulations shall be dealt with by the customs in accordance with the Customs Law of the People's Republic of China and other relevant regulations .

 

Artic1e 15

 

　　The present Rules shall enter into force on May 15 , 1988.