(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
Whole Doc.
Article 1
The present rules are hereby formulated in order to meet the
development of foreign economic relations and trade, and facilitate
production, storage and transportation and promote the construction of
socialist modernization in accordance with the Customs Law of the People's
Republic of China.
Article 2
The bonded warehouse is confined to store goods of processing
imported materials and buyer-supplied materials for re-export, or goods of
temporary storage for re-export, and goods permitted by the Customs to
enter the territory and suspend the formality of import duty. Other
imported goods for general trade shall not be allowed to be stored in the
bonded warehouse.
Article 3
The bonded warehouse shall have special security facilities for
storing and piling up the imported goods; shall establish complete
warehouse management system and detailed warehouse account books; shall
provide full-time management personnel trained and approved by the
Customs. The operator of the warehouse shall have ability to pay tax to
the Customs.
When setting up a bonded warehouse, the operator shall fill in the
"Application for Bonded Warehouse Form" with the business license issued
by the administrative bureau for industry and commerce, and shall submit
the document of approval permitting to conduct the relevant businesses
issued by the competent authority of foreign economic relations and trade,
and apply to the Customs. After the on-the-spot investigation and
examination by the Customs, the "Registration Certificate of Bonded
Warehouse" shall be issued.
Article 4
The bonded warehouse shall have full-time personnel in charge of the
storage of the goods, and shall list receipt, delivery and storage of the
stored goods of last month into forms and report them within the first 5
days of each month to the Customs for verification.
The stored goods shall not be processed in the bonded warehouse. If
it is necessary to change the packages or print shipping marks, it shall
be conducted under the Custom's supervision and control.
Considering necessary, the Customs may add locks jointly with the
operator of the bonded warehouse. The Customs may at any time send its
officer into the warehouse to check the storage and relevant account books
of the goods, if necessary, the Customs may send its officer to station in
the warehouse for supervision and control. The operator of the bonded
warehouse shall offer office and necessary convenience for the Customs.
The operator of the bonded warehouse shall pay the fees of the
supervision and control in according to regulations.
Article 5
When the bonded goods enter into the territory through the Customs at
which the bonded warehouse is located, the owner or his agent shall fill
in declaration for imported goods intriplicate, and affix "Goods of Bonded
Warehouse and state the goods will be stored in the specific bonded
warehouse and declare to the Customs. After examination and release by the
Customs, one copy shall be kept for the Customs' record, and other two
copies shall be handed over to the bonded warehouse with the goods. The
operator of the bonded warehouse shall at once sign the declaration after
the receipt of the goods. One copy of the declaration shall be kept for
record, and another copy shall be handed back to the Customs for record.
If the owner imports goods at a port at which the warehouse is not
locate, the owner shall go through the formalities of transportation
between deferent Customs according to the provisions of the Customs. When
the goods arrive at the destination, the owner shall go through the
formality of storage according to the provisions stipulated in Paragraph
One of this Article.
Article 6
When the bonded goods enter the domestic market for sale upon
verification and permission by the Customs, the owner of the goods or his
agent shall submit the licenses of imported goods, the declaration for
imported goods and other necessary documents to the Customs and pay the
customs duty, product (value added) tax and consolidated industrial and
commercial tax, and then the Customs shall release the goods with stamps
on the documents, and shall nullify the original declaration for imported
goods.
The bonded fuel and spare parts used by Chinese or foreign vessels on
international routes and the bonded spare parts used for maintaining
relevant foreign products free of charge relevant foreign products during
the garantee period shall be exempted from the Customs duty, the product
(value added) tax and the consolidated industrial and commercial tax.
Article 7
When the owner wants to take delivery of the goods from the bonded
warehouse of processing import materials and buyer-supplied materials, the
owner shall beforehand go through the Customs formalities of registration
on file with the document of approval contract and relevant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.
ant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.
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