国务院令第389号

（Order No. 81 of the General Administration of Customs， promulgated¹ on 24 May 2000； revised according to the > Decision> on 2 September 2003.）

颁布日期：20030902 　实施日期：20031101 　颁布单位：国务院

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures are formulated² in accordance with the PRC， Customs Law in order to strengthen and improve the administration of the processing trade， standardize³ Customs oversight⁴ of export processing zones， promote the sound development of export processing zones and encourage the increase of trade exports.

　　Article 2　Export processing zones （“Processing Zones”） in the People's Republic of China may be established only in existing economic and technology development zones approved by the State Council， and their establishment shall be reported by the people's government of the relevant province （autonomous⁵ region， municipality directly under the central government） to the State Council for approval， so as to avoid the establishment of redundant⁶ Processing Zones.

　　Article 3　Processing Zones are special zones subject to Customs oversight. Customs will set up establishments inside Processing Zones and exercise 24-hour oversight of goods entering and leaving the Processing Zones and of the relevant sites inside the Processing Zones， in accordance with these Procedures.

　　Article 4　Isolation⁷ facilities and closed circuit television monitoring and control systems that satisfy Customs oversight requirements must be set up between Processing Zones and the rest of the People's Republic of China （“Elsewhere in the PRC”）。 Processing Zone business may be engaged in only after the isolation facilities have passed the inspection⁸ of and been accepted by the General Administration of Customs.

　　Article 5　A Processing Zone shall have a Processing Zone administrative⁹ committee， export processing enterprises， warehousing enterprises that exclusively support the production activities of export processing enterprises and transportation enterprises that， with the approval of Customs， exclusively engage in the inbound and outbound shipment of goods within the Processing Zone.

　　No persons other than security personnel and enterprise personnel on shift duty may reside inside Processing Zones. The construction of any commercial facilities catering¹⁰ to everyday consumption needs is prohibited.

　　Article 6　Inside Processing Zones， it is prohibited to engage in commercial retailing¹¹， general trade， entrep？t trade and other business not related to Processing Zones.

　　Article 7　Enterprises established inside a Processing Zone （“Zone Enterprises”） shall register with Customs.

　　Article 8　Zone Enterprises shall prepare accounts books and statements in accordance with the PRC， Accounting¹² Law and related laws and regulations of the State and in compliance¹³ with Customs oversight requirements. Zone Enterprises shall carry on bookkeeping and accounting on the strength of lawful¹⁴ and valid¹⁵ vouchers¹⁶ and record details of the inventories¹⁷， assignments， transfers， sales， processing， use and wastage， etc. of their goods and articles entering and leaving the Processing Zone.

　　Article 9　Processing Zones shall be subject to online computer control and Customs inspections¹⁸.

　　Zone Enterprises shall set up computer control databases that satisfy Customs oversight requirements and establish online computer connections with Customs for purposes of electronic data exchange.

　　Article 10　Zone Enterprises engaged in processing trade business shall neither be subject to the system of bank security deposits for processing trade business nor be subject to Customs control by means of the Processing Trade Registration¹⁹ Book.

　　Article 11　Customs has the right to examine and inspect goods， articles， means of transportation and persons entering and leaving Processing Zones and relevant sites inside Processing Zones pursuant to the PRC， Customs Law.

　　Article 12　The State does not impose value-added tax on processed products inside Processing Zones.

　　Article 13　Goods whose import or export is prohibited by the State may not enter or leave Processing Zones.

　　PART TWO　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES AND AREAS OUTSIDE CHINA

　　Article 14　The owner， or its agent， of goods moving between a Processing Zone and an area outside China shall fill out a list of goods entering or leaving the country for record-filing on the basis of the approval document from the Processing Zone Administrative Committee and submit the same to the competent Customs house for the record. Record-filing forms shall be centrally printed and issued by the General Administration of Customs.

　　Article 15　Customs shall exercise oversight over goods moving between Processing Zones and areas outside China by the method of direct shipment or transfer to another Customs area.

　　Article 16　Goods moving between Processing Zones and areas outside China shall not be subject to import and export quotas²¹ or licensing²²， except for those subject to involuntary export quota²⁰.

　　Article 17　The import duty and import-stage tax on goods entering a Processing Zone from abroad shall be handled in accordance with the following provisions， unless laws or regulations provide otherwise：

　　1. the machines and equipment required for the construction of production-type infrastructure²³ projects in the Zone and the capital construction supplies required for the construction of production plants and warehousing facilities in the Zone are exempt²⁴ from duty and tax；

　　2. the machines， equipment and molds， and their maintenance parts and components²⁵， required by Zone Enterprises for production purposes are exempt from duty and tax；

　　3. the raw materials， parts， components， elements， packaging materials and consumables required by Zone Enterprises for the processing of export products are exempt from duty and tax；

　　4. reasonable quantities of office articles for own use by Zone Enterprises and administrative control authorities are exempt from duty and tax；

　　5. means of transportation and everyday consumption articles for own use by Zone Enterprises and administrative control authorities shall be declared to Customs in accordance with the relevant regulations for imports and will be subjected to duty and tax by Customs in accordance with regulations.

　　Article 18　Finished products processed by Zone Enterprises， and the scraps²⁶， leftovers²⁷， damaged goods， substandard goods， rejects， etc. generated in the course of their processing， that are sold to buyers outside China are exempt from export duty， unless laws or regulations provide otherwise.

　　PART THREE　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES AND DESTINATIONS ELSEWHERE IN THE PRC

　　Article 19　Goods shipped from a Processing Zone to a destination Elsewhere in the PRC shall be declared to Customs in accordance with the relevant regulations for imports and be subject to duty and tax as finished goods. Those of such goods that are merchandise subject to licensing shall additionally require the presentation to Customs of a valid import licence.

　　Article 20　The products processed by Zone Enterprises and the scraps， damaged goods， substandard goods and rejects， etc. generated in the course of processing shall be re-shipped out of the country. If any of the foregoing need to be shipped to a destination Elsewhere in the PRC due to special circumstances， they shall be categorized and subjected to the imposition of duty and tax according to their conditions when they are sold on the domestic market， after approval by Customs of a pertinent²⁸ application by the enterprise. If they are merchandise subject to import licensing， they shall be exempted²⁹ from import licensing requirements. If it is a merchanise listed in the “Catalogue of Wastes in Restricted Import Category That Can Be Used As Raw Materials”， the enterprise shall apply to the environmental protection authority for an import licence according to the current provisions. If scraps or rejects without commercial value need to be shipped to a destination Elsewhere in the PRC for destruction， procedures for their departure from the Processing Zone shall be carried out with the competent Customs house on the strength of the approval document from the Processing Zone administrative committee and the environmental protection authority， and Customs shall exempt them from import licensing requirements， duty and tax.

　　Article 21　Zone Enterprises may not entrust³⁰ the processing of products to enterprises Elsewhere in the PRC. If a certain step in the processing process must be entrusted³¹ to a processing enterprise Elsewhere in the PRC due to special circumstances， i.e. in the event that the technology or production process of the Zone Enterprise does not meet the product requirements， the enterprise Elsewhere in the PRC that accepts the entrustment³² may carry out the procedures for the goods' departure from the Processing Zone after paying a security deposit equal to the value of the goods to the competent Customs house of the Processing Zone in accordance， mutatis mutandis， with the regulations for administration of the temporary import of goods， provided that the basic form and the quantity of the processed goods are the same as those of the original products （at the time of their departure from the Processing Zone） and subject to the approval of the director of the competent Customs house.

　　The time limit for the processing work by the entrusted enterprise Elsewhere in the PRC shall be six months and may not be extended. Following the completion of processing， the processed products （including any damaged goods， substandard goods and rejects） must be shipped back into the Processing Zone， and inspection， release and record verification and cancellation³³ procedures shall be carried out with the competent Customs house of the Processing Zone on the strength of the application form for entrustment of processing to an enterprise Elsewhere in China filled out when the goods originally left the Processing Zone and the relevant documents.

　　Article 22　Machines， equipment and molds， etc. that are sold by Zone Enterprises to buyers Elsewhere in the PRC shall be dealt with in accordance with the State's current import policies and relevant regulations.

　　Article 23　Subject to the approval of the competent Customs house， Zone Enterprises may carry out product testing， inspection and exhibition activities Elsewhere in the PRC. Procedures for the departure from the Processing Zone of the goods to be tested， inspected or exhibited shall， mutatis mutandis， be carried out in accordance with the Customs regulations for administration of the temporary import of goods.

　　Article 24　If machines， equipment， molds or office articles， etc. used inside a Processing Zone must be shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes， the Zone Enterprise or the administrative control authority shall fill out a Liaison³⁴ Form for the Shipment of Goods From an Export Processing Zone to a Destination Elsewhere in the PRC for Maintenance or Inspection Purposes and file an application with the competent Customs house. The machines， equipment， molds or office articles， etc. may be shipped to the destination Elsewhere in the PRC for maintenance， testing or inspection purposes only after the competent Customs house has approved the application and registered and examined the goods.

　　When Zone Enterprises ship molds to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes， they shall retain samples of the products produced with the molds so as to enable Customs to examine the molds that are shipped back into the Processing Zone.

　　Machines， equipment， molds and office articles， etc. that are shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes may not be used for processing， production or other purposes Elsewhere in the PRC.

　　Article 25　Machines， equipment， molds or office articles， etc. shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes shall be shipped back into the Processing Zone within two months of the date on which they are shipped out. If they cannot be shipped back on schedule due to special circumstances， the Zone Enterprise shall explain the circumstances and apply for an extension to the competent Customs house seven days prior to the expiration³⁵ of the time limit. Extensions may be applied³⁶ for only once and may not exceed one month.

　　Article 26　Machines， equipment， molds and office articles， etc. that had been shipped to a destination Elsewhere in the PRC for maintenance purposes and are shipped back into the Processing Zone shall be limited to those that Customs can identify as the original goods or as new parts， fittings or accessories that have the same specifications³⁷； however， where parts， fittings or accessories are replaced， the original ones shall be shipped back into the Processing Zone along with the machines， equipment， molds or office articles.

　　Article 27　Goods entering a Processing Zone from Elsewhere in the PRC shall be regarded as exports and be declared to Customs as such. The tax refund³⁸ available for export of such goods shall be handled in accordance with the following provisions， unless laws or regulations provide otherwise：

　　1. When China-made machines， equipment， raw materials， parts， components， elements or packing materials for use by Zone Enterprises， or reasonable quantities of capital construction supplies required for infrastructure construction or the construction of production or office buildings by processing enterprises or administrative control authorities， or other such goods enter a Processing Zone from Elsewhere in the PRC， Customs shall carry out Customs declaration procedures in accordance with the relevant regulations concerning exports and issue a Customs declaration for an export-related tax refund. The enterprise Elsewhere in the PRC shall apply to the tax authorities for an export-related tax refund （exemption³⁹） on the strength of the export-related tax refund copy of the Customs declaration. The specific procedures for the administration of such tax refunds⁴⁰ （exemptions⁴¹） will be separately issued by the State Administration of Taxation⁴².

　　2. When everyday consumption articles and means of transportation， etc. for own use by Zone Enterprises and administrative control authorities enter a Processing Zone from Elsewhere in the PRC， Customs shall not issue a Customs declaration for an export-related tax refund.

　　3. When machines， equipment， raw materials， parts， components， elements， packing materials or capital construction supplies enter a Processing Zone from Elsewhere in the PRC， the enterprise Elsewhere in the PRC shall provide Customs with a list of the said goods or articles and declare the same as exports. The said goods or articles shall be released by Customs after inspection， and the import-stage tax already paid thereon shall not be refunded⁴³.

　　4. If merchandise whose export is prohibited or that is dealt in on a monopoly basis by the State must be shipped into a Processing Zone to carry out a certain step in the processing process because domestic technology does not meet the product requirements， the matter shall be submitted to the Ministry⁴⁴ of Foreign Trade and Economic Cooperation for approval. Following such approval the merchandise shall， mutatis mutandis， be subject to Customs oversight in accordance with the measures for administration of the export of materials for processing， and no Customs declaration for an export-related tax refund shall be issued for the goods so shipped into the Processing Zone.

　　Article 28　Goods and articles that enter a Processing Zone from Elsewhere in the PRC shall be shipped to such warehouse⁴⁵ or place in the Processing Zone as designated by Customs. The enterprise Elsewhere in the PRC shall fill out an export declaration and carry out declaration procedures with the competent Customs house of the Processing Zone on the strength of the domestic purchase invoice（s） and packing list.

　　Article 29　Goods that have entered a Processing Zone from Elsewhere in the PRC may be shipped out of the country only after they have been substantially processed by a Zone Enterprise.

　　PART FOUR　OVERSIGHT OF GOODS INSIDE PROCESSING ZONES

　　Article 30　Zone Enterprises must truthfully declare to their competent Customs house the movement of their goods into and out of the Processing Zone. Customs shall inspect， release， and carry out record verification and cancellation for， the said goods on the strength of the list filed for the record and the relevant documents.

　　Customs shall carry out its record-filing， declaration， inspection， release and record verification and cancellation procedures in respect of goods moving into and out of the Processing Zone within the Processing Zone.

　　Article 31　Goods inside a Processing Zone may be assigned and transferred between Zone Enterprises. The two parties concerned must file relevant particulars of the goods assigned or transferred， such as the specific product names， quantities， amounts， etc.， with Customs in advance.

　　Article 32　Processing enterprises established inside a Processing Zone may not sell imported raw materials， parts and components that have not been substantially processed to buyers Elsewhere in the PRC. Warehousing service enterprises established inside a Processing Zone may not provide warehoused raw materials， parts or components to enterprises Elsewhere in China.

　　Article 33　Zone Enterprises shall carry out record verification and cancellation procedures at their competent Customs house once every half year on the basis of their account books and relevant documents， commencing from the date on which they launched their processing or warehousing business.

　　Article 34　If goods that have entered a Processing Zone diminish in quantity or sustain damage due to an event of force majeure， the processing or warehousing enterprise established inside the Processing Zone shall report the same to the competent Customs house， stating the reasons therefor， within 10 days after discovery. The enterprise shall be permitted to make a reduction in its accounts books following verification and confirmation⁴⁷ by Customs.

　　PART FIVE　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES

　　Article 35　To move goods between Processing Zones， the consignee⁴⁸ and the consignor⁴⁹ shall make a joint⁵⁰ application to the competent Customs house for departure from the Processing Zone. Following Customs approval， the shipment shall be handled in accordance with the relevant regulations for the transportation of goods between different Customs areas.

　　Article 36　Goods that are shipped to another Processing Zone in another Customs area shall be released into the factory or warehouse by the competent Customs house of the receiving Processing Zone after it has verified that the seals and marks are intact and that the goods match the documents.

　　Article 37　If the movement of goods between Processing Zones cannot be handled as the transportation of goods between different Customs areas， the competent Customs house of the receiving Processing Zone shall collect from the consignee enterprise a security deposit equal to the value of the goods. The competent Customs house shall refund the security deposit to the enterprise within 10 working days after the goods have arrived at the receiving Processing Zone and Customs has found matters to be in order.

　　PART SIX　OVERSIGHT OF MEANS OF TRANSPORTATION， AND ARTICLES CARRIED BY INDIVIDUALS， ENTERING OR LEAVING PROCESSING ZONES

　　Article 38　Means of transportation and persons shall enter and leave Processing Zones through the dedicated⁵¹ corridors designated by Customs.

　　Article 39　Following their inspection and release by Customs， processed products shipped out of the country and goods shipped to a destination Elsewhere in the PRC from a Processing Zone shall be delivered for shipment to a professional carrier established in the Processing Zone and approved by Customs. Following their inspection by the competent Customs house， the following goods may be carried by persons specially⁵² designated by the enterprise or be shipped by the enterprise itself：

　　1. petty articles with a value of US$10，000 or less；

　　2. articles returned to a place Elsewhere in China for replacement⁵³ due to substandard quality；

　　3. articles for which import duty and tax payment procedures have been carried out；

　　4. other articles approved by Customs.

　　Article 40　The persons in charge of means of transportation by which goods are shipped into or out of a Processing Zone shall carry out registration procedures with Customs on the strength of the enterprise legal person business licence and a list of the descriptions， quantities and license⁵⁴ plates numbers of the means of transportation and the names of the drivers， etc.

　　The operators of transportation companies carrying Processing Zone goods into or out of a Processing Zone or to another Customs area shall observe the Customs regulations for the administration of means of transportation and the goods carried thereby⁵⁵， and assume the corresponding legal liability.

　　Article 41　Means of transportation and persons moving from a Processing Zone to a destination Elsewhere in the PRC may not carry goods from within the Processing Zone out of the Processing Zone without the approval of Customs.

　　PART SEVEN　SUPPLEMENTARY⁵⁶ PROVISIONS

　　Article 42　Goods shipped into Processing Zones from abroad and goods shipped out of the country from Processing Zones shall be included in the import and export statistics. Separate statistics shall be kept on goods shipped into Processing Zones from Elsewhere in China and goods shipped out of Processing Zones to destinations Elsewhere in China. The methods for keeping the said statistics shall be formulated separately by the General Administration of Customs.

　　Article 43　Violations⁵⁷ of these Procedures shall be handled by Customs in accordance with the relevant provisions of the PRC， Customs Law and the PRC， Customs Law Administrative Sanctions Implementing⁵⁸ Rules.

　　Article 44　These Procedures shall be implemented⁵⁹ as of 1 May 2000.

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