[88]署货字第445号
（Promulgated on April 26， 1988 by the General Administration of Customs of the People's Republic of China）Article 1　
颁布日期：19880426 　实施日期：19880515 　颁布单位：海关总署

　　The present Rules are formulated¹ in order to promote the construction and development of the economic and technological² development zones， strengthen the Customs control， in accordance with the Customs Law of the People's Republic of China and the relevant State regulations concerning the economic and technological development zones.

　　Article 2 The present Rules apply to the economic and technological development zones （hereinafter referred to as the development zone） set up by coastal³ cities with the State approval.

　　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 competent authority and the business license⁴ issued by the administrative⁵ department of industry and commerce to go through the Customs formalities of registration⁶ at the local Customs.

　　Article 4 When goods imported or exported from the development zone， the consignee⁷ or consignor⁸ or his agent shall fill in the declaration certificate of imported or exported goods and declare the imported and exported goods to the Customs according to the facts and submit licenses⁹ and relevant documents for examination 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 supervision¹⁰ and control of transportation of goods between the Customs.

　　Article 5 The enterprises which enjoy the preferential treatments of imported and exported goods in the development zone shall establish special account books， report regularly to the Customs in writing 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 relevant account books.

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

　　Article 6 If the enterprises or institutes in the development zone want to import goods for self-use within the development zone with the approval of the competent State authority， the import duties， import adjusted tax， consolidated¹¹ industrial and commercial tax （product tax or value added tax） shall be dealt with according to the following provisions：

　　1） The imported machines， equipment and other infrastructure¹² construction materials needed by the infrastructure construction of the development zone shall be exempted¹⁴ from duties；

　　2） The imported construction materials， production and management equipment， fuel production， production vehicles of reasonable amount， means of transportation， office stationery¹⁵ and the imported spare parts needed by the maintenance of the above mentioned machines， equipment and vehicle shall be exempted from duties.

　　3） The construction materials， means of transportation， office stationery， management equipment of reasonable amount imported for self-use by the administrative departments， institutes in the development zone shall be dealt with reference to the stipulation¹⁶ of above Paragraph.

　　4） The raw materials， spare parts， components¹⁷ specially¹⁸ imported by the enterprises in the development zone and actually consumed in producing export products， and the food stuff used for business of tourism and catering¹⁹ trade， and the food imported for raising export products with use of foreign capital shall be exempted from duties.

　　5） Other goods imported by the development zone which are outside the range stipulated²⁰ in Paragraph 1， 2， 3， 4 of this Article shall be paid duties according to the regulations.

　　Article 7 If the products which contain materials or components exempted 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 separately according to the stipulations of Article 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 export， 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 exempt¹³ the products from export duties according to the testimonial documents issued by the relevant competent authority.

　　The enterprises in the development zone want to export products Of the inland by acting²¹ as agent or purchasing shall be dealt with according to the relevant State regulations. The products which should be levied²² 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 permission and complete of the Customs formalities， the goods shall not be transferred to other uses and shall not be presumptuously²³ transferred， sold and leased outside the development zone.

　　Article 10 If the institutes in the development zone transport the replaced machines， equipment and office stationery originally imported and exempted from duties to the inland or the institutes of the inland which contract constructions in the development zone transport above mentioned equipment and materials to the inland after complete of the constructions， they shall submit the approval documents issued by the relevant competent 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 shall be dealt with in accordance with the Administrative Rules of the Customs of the People's Republic of China concerning the Imported and Exported Goods for Processing Imported Materials and the Administrative Rules of the Customs of the People's Republic of China concerning the Imported Materials and Components Needed by the Enterprises with Foreign Investments for carrying out Export Contracts.

　　When the enterprise in the development zone wants to sell the products produced or assembled with imported materials and components exempted from duties to the inland market with permission of the relevant competent authority， the enterprise 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 exempted from or imposed duties according to the stipulations of Article 6 of the present Rules. If the owner or his agent of the goods cannot declare clearly the name， quantity and value of the imported materials and components 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 shall register to the Customs by presenting the approval documents issued by the competent authority of the development zone and the processing contracts signed with the enterprise in the inland. The registration book shall be issued by the Customs upon check. The processed products shall be transported back to the development zone within the duration stipulated in the contracts. The enterprise shall go through the Customs formalities of conciliation²⁴ by holding the registration book within one month after the complete of the contracts.

　　Article 13 The imported goods outside the development zone which will be transported temporarily into the development zone shall be declared to the Customs. When the goods are transported back to the inland， the Customs shall release the goods after examining the goods to be the original ones. If the goods have not been declared to the Customs， 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.

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