海关总署令第32号
（Approved by the State Council on July 7， 1992， promulgated¹ by Decree No. 32 of the General Administration of Customs on July 27， 1992）
颁布日期：19920727 　实施日期：19920727 　颁布单位：海关总署

　　Chapter I General Provisions

　　Article 1 These Measures are formulated³ in accordance with the Customs Law of the People's Republic of China and the provisions of other relevant laws and regulations promulgated by the state in order to promote the construction in Yangpu Economic Development Zone （hereinafter referred to as the Development Zone） and develop the export-oriented economy.

　　Article 2 The Development Zone is under the supervision⁴ and administration of Customs， and Customs shall carry out the tasks of supervision and administration in the Development Zone in accordance with the law. A closed and separate installation shall be established between the Development Zone and non-development areas （i.e. other areas within the territory of China， the same below）。

　　Article 3 Enterprises in the Development Zone shall present valid⁵ certificates issued by the administrative⁶ department in the Development Zone to Customs for registration⁷.

　　Article 4 Goods， means of transport， articles carried by individuals and postal⁸ articles which enter or leave the Development Zone must go through the channel designated by Customs. The consignee⁹ and consignor¹⁰ of the goods， the owner of the articles， the person in charge of the means of transport and their agents shall make truthful¹¹ declarations to Customs， fill in the declaration form for import and export commodities in accordance with provisions， present the relevant documents and agree to inspections¹³ by Customs.

　　Article 5 Goods imported by the Development Zone shall be used only in the Development Zone； these goods are strictly¹⁴ forbidden to be transferred or sold to non-development areas without approval. Products produced in the Development Zone are in principle for export.

　　Article 6 Goods and articles for which import or export is forbidden by the state shall not be brought into or out of the Development Zone.

　　Article 7 Enterprises in the Development Zone shall， in accordance with the provisions of relevant laws and regulations， establish accounting¹⁵ headings， account books and report forms， and shall fill in the report forms regularly and submit them to Customs for examination and verification.

　　Article 8 Customs is entitled to inspect， in accordance with the provisions of Customs Law of the People's Republic of China， the persons， the means of transport， and relevant locations in the Development Zone， who or which are suspected of being involved in smuggling¹⁶.

　　Chapter II Administration of Import and Export Goods and Preferential Treatment in Taxation¹⁷

　　Article 9 Import or export licenses¹⁸ shall not be required for the following cases： the importation into the Development Zone of machinery¹⁹， equipment， goods and materials for capital construction， motor vehicles for production， means of transport， and articles for office use which are to be used within the Development Zone； importation into the Development Zone of raw and processed materials， spare and component²⁰ parts， primary parts， fuels， and packaging supplies needed for processing export products in the Development Zone； transit²¹ goods； the importation into the Development Zone of consumption goods and materials to be sold in markets within the Development Zone； and products processed in the Development Zone and destined²² for export.

　　Article 10 Customs duty and consolidated²³ industrial and commercial taxes （product taxes or value-added taxes） on import and export goods of the Development Zone shall be handled in accordance with the following provisions：

　　（1） The machinery， equipment and goods and materials for capital construction needed to be imported for the construction of infrastructure²⁴ in the Development Zone shall be exempted²⁶ from duty；

　　（2） The construction and repair materials， production and administration equipment， fuels necessary for production and operation， a reasonable number of motor vehicles necessary for production， other means of transport， articles for office use and spare parts and fittings needed for the maintenance of the aforesaid machinery， equipment and motor vehicles which are imported by enterprises in the Development Zone for their own use shall be exempted from duty；

　　（3） A reasonable quantity of means of transport， articles for office use and equipment for administration imported by administrative departments or institutions in the Development Zone for their own use shall be handled in accordance with the provisions of Item 2 of this Article；

　　（4） Imported goods and materials covered in Items 1， 2 and 3 which are necessary for the operation of transportation， communications， real estate， commercial business， catering²⁷ trades and other service trades in the Development Zone shall be exempted from duty；

　　（5） Goods imported within the specified²⁸ quotas²⁹ and variety by state-operated duty-free stores established with the approval of the competent authority of the state shall be exempted from duty；

　　（6） Transit goods， raw and processed materials， spare and components³⁰ parts， primary parts and packaging supplies imported by enterprises in the Development Zone for production of export products shall be held in bond；

　　（7） Consumption goods and materials imported by the Development Zone for supply to markets in the Zone shall be allowed a 50 percent reduction of duty， excepting imported tobacco and liquor， which shall be subject full duty； and

　　（8） The exportation of products produced in the Development Zone shall be exempt²⁵ from export duty.

　　Article 11 Goods for entrepot trade in the Development Zone shall be stored in warehouses³¹ or sites designated by Customs and shall be subject to the supervision and administration of Customs. Transit goods， with the approval of Customs， may undergo simple processing in warehouses， such as grading， selecting， pasting labels and changing packaging.

　　Chapter III Administration of Goods Coming and Going between the Development Zone and Non-Development Areas

　　Article 12 Goods coming and going between the Development Zone and non-development areas shall be treated as imported and exported goods that shall be declared at Customs by the consignee or consignor and be subject to the inspection¹² of Customs.

　　Article 13 The building materials， construction machinery and consumption goods for daily use supplied to the Development Zone by non-development areas shall， upon entering the Development Zone， be examined and approved by Customs and be subject to the supervision and administration of Customs.

　　Article 14 Where any products produced in the Development Zone are to be sold to non-development areas， or any goods imported by the Development Zone are to be transported to non development areas， approval from Customs shall be obtained and the specified approval certificates shall be presented to Customs for examination. Customs shall go through formalities in accordance with relevant provisions.

　　Article 15 If any materials or components imported by enterprises in the Development Zone are to be transported to non development areas for processing for export-oriented finished products， approval from Customs shall be obtained.

　　If any enterprises in non-development areas wish to transport materials or components to the Development Zone for processing by enterprises therein， they shall go through the appropriate Customs procedures. If there is a need to use or expend³² the imported materials or components of enterprises in the Development Zone， it shall be submitted to Customs for approval. If the said imported materials or components are to be transported from the Development Zone， relevant import formalities shall be completed.

　　Article 16 Finished products produced or assembled by enterprises in the Development Zone with duty-free imported raw or processed materials， spare and component parts or primary parts may be allowed a 50 percent reduction of duties if they are to be sold within the Development Zone； where said products are approved for transport to non-development areas， duties shall be either exempted or levied³³ by Customs in accordance with relevant provisions. In the event that the consignors or their agents cannot submit an accurate report on the names， quantities and values of the imported materials or components contained in the products composed of imported materials， Customs shall consider the products as imported and levy³⁴ duties as such.

　　Article 17 Goods imported and exported by non-development areas via the Development Zone shall be subject to the supervision and administration of Customs. They shall be administered in accordance with Customs' provisions concerning the transport of goods from one place with a Customs establishment to another， and shall go through the Development Zone by a designated route within a period specified by Customs.

　　Chapter IV Administration of Means of Transport Entering or Leaving the Development Zone

　　Article 18 Inward and outward means of transport of the Development Zone shall be declared at Customs by the owners of the means of transport or by their agents， and shall be subject to the supervision， administration and inspection of Customs.

　　Article 19 Means of transport running between the Development Zone and non-development areas shall go through the registration procedures with the approval certification issued by the people's government of Hainan province or other designated competent authorities. Means of transport entering or leaving the Development Zone shall be declared at Customs and be subject to the inspection of Customs.

　　Chapter V Administration of Articles Carried by Individuals and Articles Sent by Post

　　Article 20 Inward and outward articles carried by individuals and inward and outward articles sent by post shall be declared at Customs， and Customs shall， after examination and inspection， give customs clearance³⁵ according to relevant provisions， except for those articles for which entry or exit is forbidden by the state.

　　Article 21 Articles carried along by individuals leaving the Development Zone for non-development areas shall be declared at Customs， and be subject to the inspection of Customs. Customs shall act in accordance with the measures for the supervision and administration of luggage and articles carried by travelers entering or leaving the country.

　　Articles posted by individuals from the Development Zone to non-development areas shall be handled by Customs acting³⁶ in accordance with the measures for the supervision and administration of postal articles entering or leaving the country. Articles for which import is restricted by the state may not be posted from the Development Zone to other areas.

　　Chapter VI Supplementary³⁷ Provisions

　　Article 22 Supervision charges for bonded³⁸ goods or goods for which customs duties have been reduced or exempted that have been imported into the Development Zone shall be handled in accordance with the Measures of the Customs of the People's Republic of China Concerning the Collection of Customs Supervision Charges for Bonded Goods or Goods for Which Customs Duties Have Been Reduced or Exempted.

　　Article 23 Smuggling and other violations⁴⁰ of Customs' provisions shall be dealt with by Customs in accordance with provisions of the Customs Law of the People's Republic of China and other relevant laws and regulations. Those in violation³⁹ of the Criminal Law shall be referred to judicial⁴¹ organs for investigation⁴² of criminal responsibility.

　　Article 24 Related matters which are not covered in these Measures shall be handled in accordance with the relevant existing provisions of Customs for the Hainan Special Economic Zone.

　　Article 25 The date of implementation⁴⁴ of these Measures shall be determined⁴⁵ by the General Administration of Customs after the separate installations for the Development Zone have passed inspection by Customs.

　　Article 26 The Customs of Haikou shall formulate² its implementation rules according to these Measures and implement⁴³ the rules after they have been submitted to and approved by the General Administration of Customs.

　　Article 27 The General Administration of Customs shall be responsible for interpreting these Measures.