海关总署令第5号
（Promulgated on February 15， 1989 by Decree No. 5 of the Customs General Administration）
颁布日期：19890215 　实施日期：19890401 　颁布单位：海关总署

　　Article 1 These Regulations are formulated¹ pursuant to “The Customs Law of the People's Republic of China” and relevant policies， laws and regulations for the coastal² opening cities and coastal economic opening areas to promote the development of the opening cities and economic opening areas.

　　Article 2 These Regulations are applicable to the State-approved coastal opening cities and coastal economic opening areas （hereinafter referred to as opening cities and areas）。

　　（1） “The coastal opening cities” refer to the city proper of the 14 coastal port cities such as Tianjin， Shanghai， Dalian， Qinhuangdao，Yantai， Qingdao， Lianyungang， Nantong， Ningbo， Wenzhou， Fuzhou， Guangzhou， Zhanjiang and Beihai， and the proper of other cities that enjoy the status of a coastal opening city as approved by the State Council.

　　（2） “The coastal economic opening areas” refer to the Yangtze River Delta³， the Pearl River Delta， the Xiamen- Zhangzhou-Quanzhou Triangular⁴ Area in South Fujian， the Liaodong and Jiaodong peninsulas， the proper of the opening cities in the defined domain⁵ of other regions in the coastal areas， the areas just outside a city gate of key counties （or key industrial satellite townships approved by the people's government of a province， an autonomous⁶ region or a municipality directly under the central government）， and villages governed by the above-said cities and counties where agricultural technologies are imported through foreign-funded projects for the development of export and where there are bases for producing agricultural products and factories for the processing of primary agricultural products.

　　Article 3 Foreign trade enterprises and production enterprises engaging in import and export business in the opening cities and areas shall register with the Customs authorities with documents approved by departments in charge designated by the State.

　　Article 4 For goods leaving or entering the opening cities or areas， consignors， consignees or their agents shall fill out declaration forms and declare accurately⁷ to the Customs and hand in import and export licences or other documents， bills or certificates for check-up in accordance with State-prescribed regulations.

　　Article 5 Enterprises should keep special account books for goods imported or exported that have been authorized⁸ exemption⁹ or reduction of tax， and regularly report to the Customs on the use， marketing¹⁰， processing， export and storage of the relevant goods. Bonded¹¹ warehouses¹² or factories may be established by qualified¹³ enterprises with the approval of the Customs， and the bonded warehouses and factories shall be controlled by the Customs according to regulations.

　　When necessary， the Customs may send officials to relevant enterprises or industrial satellite townships to handle Customs procedures for goods imported or exported and exercise actual control over them. Relevant enterprises and industrial satellite townships shall provide the Customs with places and facilities necessary for handling official business.

　　Article 6 For the following goods imported or exported by units or enterprises in the opening cities or areas， preferences are offered in connection with tariffs¹⁴ and industrial and commercial consolidated¹⁵ tax （or product tax or value-added tax）：

　　（1） Imported equipment and building materials for production and management as investment （including additional investment） by foreign investment enterprises （including Chinese-foreign equity¹⁶ joint¹⁷ ventures， contractual joint ventures and wholly foreign-owned enterprises）； imported raw materials， parts， components¹⁸， and packing materials which are actually used for the production of exports； reasonable amount of means of transport and office equipment imported by the above-said enterprises for their own use with expenses defrayed from their investment； household appliances and reasonable amount of means of transport imported by foreign investors¹⁹ and foreign technicians and staff members for their own use are exempted²⁰ from tax.

　　Exports （except products of which export is restricted by the State）of foreign investment enterprises are exempted from tax.

　　Reasonable amount of office equipment and means of transport imported by resident offices of foreign enterprises in the coastal opening cities for their own use are exempted from tax.

　　（2） Key equipment， instruments and meters and other necessary equipment imported for the technological²¹ renovation²² of the existing enterprises， that China cannot produce for the time being or cannot ensure their supply， are exempted from tax before 1990 regardless of the sources of foreign exchange.

　　（3） In villages governed by opening cities and counties in the defined domain of the coastal economic opening areas， seeds， seedlings²³， breeding stocks， feeds， pesticides²⁴ and medicines for the protection of plants and animals， machines and tools for farming， planting， breeding， agricultural product processing appliances and other necessary technology and equipment imported for the development of the processing projects for the exporting of agricultural products are exempted from tax before 1990 regardless of the sources of foreign exchange.

　　Article 7 Imported materials of the opening cities and areas with the exemption or reduction of tax are used by projects and units only and cannot be transferred， sold or used for other purposes without authorization²⁵ of departments in charge and after Customs procedures have been wound up.

　　Article 8 In the opening cities and areas， manufactured products processed or assembled with imported materials， parts and components that are exempted from tax shall be re-exported.

　　When the manufactured products referred to in the preceding section of this Article are switched to be sold in the home market upon approval， enterprises concerned shall report to the Customs authorities in advance and go through import procedures according to regulations. Meanwhile the Customs shall levy²⁶ the exempted tariffs on materials， parts and components imported.

　　Article 9 Import of materials， parts and components for export-Oriented processing projects or the transfer of processed semi-manufactured products to another factory for processing shall be carried out under the supervision²⁷ and control of the Customs and shall be handled according to the Customs regulations.

　　Article 10 Goods imported or exported in the opening cities and areas of which the import and export are restricted by the State or governed by the licence regulations of the State shall be handled according to the State regulations.

　　Article 11 Smuggling²⁸ acts in violation²⁹ of these Regulations and other stipulations of the Customs and other acts violating the supervision and control stipulations of the Customs shall be dealt with according to “The Customs Law of the People's Republic of China” and other relevant laws and regulations.

　　Article 12 These Regulations shall go into effect on April 1， 1989