海关总署令第109号

颁布日期：20040119 　实施日期：20040301 　颁布单位：海关总署

　　No. 109

　　Measures of the Customs of the People's Republic of China for the Administration of the Transfer of Deep Processing Transaction of the Bonded¹ Goods for Processing Trade across the Customs Surveillance Zones， adopted at the executive meeting of the Customs General Administration on January 7， 2004， are hereby promulgated² and shall go into effect as of March 1， 2004.

　　Mou Xinsheng， Director General

　　January 19， 2004

　　Measures of the Customs of the People's Republic of China for the Administration of the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade across the Customs Surveillance Zones

　　Article 1 The Measures are formulated³ in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative⁴ regulations for the purposes of promoting the sound development of processing trade， strengthening and regulating the administration of the transfer of deep processing transaction of the bonded goods for processing trade across the costumers surveillance zones.

　　Article 2 The transfer of deep processing transaction of the bonded goods for processing trade across the customs surveillance zones referred to in the Measures means business operations in which the processing trade enterprise transfers the bonded materials imported for processing trade to another processing trade enterprise in the surveillance zone of another customer office directly under the leadership of the Customs General Administration for further processing and re-export （hereinafter referred to as “the transfer”）。

　　Article 3 Processing trade enterprise conducting the transfer， be they transferring in or transferring out， shall declare to the competent customs authorities respectively their transfer plan， and may proceed with receiving and delivering the goods and customs declaration procedures after being recorded by the competent customs authorities from both sides.

　　The customs shall install a separate category calculating the transferred goods for further processing in processing trade.

　　Article 4 The enterprise engaging in transferring in and transferring out goods for processing shall submit an Application Form for the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the People's Republic of China （hereinafter referred to as “the Application Form”， see Attachment⁵ 1）， and fill in the items of the Application Form accurately⁶.

　　An Application Form shall only correspond to a transferring-in enterprise and a transferring-out enterprise； an Application form shall only corresponding to one Processing Trade Handbook of the transferring-out enterprise （including the electronic account book for computer interconnected supervision⁷， hereinafter referred to as the Handbook）， but may correspond to several Handbooks of the transferring-in enterprises. The number， quantity and measurement of the commodities filed by both sides shall be consistent with each other.

　　Article 5 The processing trade enterprise conducting the transfer shall make and fill in the Bill of Receiving and Delivering the Transfer Goods as has been provided for by the customs （see Attachment 3， printed by the enterprise itself in line with the set format⁸）。 The Bill of Receiving and Delivering the Transfer Goods shall include the following contents：

　　（1） Marking such words as “Bonded Goods for Transfer”；

　　（2） Listing such contents as the names of the transferring-in or transferring-out enterprises， the names， standards and quantity of the commodities， the time of receiving and delivering the goods， serial⁹ number of the bill；

　　（3） Obtaining the special seal for the transfer business after file-keeping by the competent customs authority to attach to the record of every batch¹⁰ of receiving and delivering goods.

　　Article 6 If the processing trade enterprise applying for the transfer matches any of the following descriptions， the application shall not be accepted by the customs：

　　（1） Failing to meet the supervision requirements of the customs， being ordered by the customs to rectify¹¹ and reform within a specified¹² timeframe， and being in the course of rectification¹³ and reform；

　　（2） Failing to submit the Handbook for verification on time；

　　（3） Failing to make and fill in the Bill of Receiving and Delivering the Transfer Goods according to Article 5 of the Measures；

　　（4） Being involved in smuggling¹⁴ and placed on file for investigation¹⁵， with the case pending¹⁶ settlement.

　　Article 7 The transferring-in and transferring-out enterprise shall complete the record of the transfer plan for file-keeping according to the following provisions：

　　（1） The transferring-out enterprise shall fill in its transferring-out plan in the Application Form （in four sheets）， and recording¹⁷ with the customs for file-keeping where the goods are transferred out by presenting the Application Form；

　　（2） The customs concerned in the transferring-out shall keep the first sheet of the Application Form after completing the file-keeping， and return the other three copies to the transferring-out enterprise for passing on to the transferring-in enterprise；

　　（3） The transferring-in enterprise shall take the other three sheets of the Application Form to record with the customs in the transferring-in place after filling in the relevant information of the enterprise within 20 days upon completion of file-keeping with the custom in the transferring-out place. If the transferring-in enterprise fails to hand in the Application Form within 20 days as has been specified， or， having presented the Application Form， the contents of the Application Form fail to satisfy the provisions of the customs and are therefore denied approval， the Application Form shall become invalid¹⁸. The transferring-in or transferring-out enterprise shall again go through the procedures of filling in the form and submitting it to the customs authority for file-keeping；

　　（4） The customs in the transferring-in place shall keep the second sheet of the Application Form and deliver the third and fourth sheet to the transferring-in or the transferring-out enterprise. Based on these two sheets， the enterprises shall complete the registration¹⁹ of the transfer involving receiving and delivering the goods as well as file-keeping with the customs authority

　　Article 8 After completing file-keeping of the transfer with the customs authority， the transferring-in and the transferring-out enterprise shall engage in receiving and delivering the goods according to the Application Form which has been verified and approved by the customs of both sides. Each record of receiving and delivering any batch of goods shall be kept accurately in the Registration Form on the Actual Situation of Transfer of the Bonded Goods （hereinafter referred to as the Registration Form， see Attachment2）， and be attached with the special seal of transfer for the enterprises.

　　In case of the transferred goods being returned， the transferring-in and transferring-out enterprise shall register the actual situation of returning goods in the Registration Form， at the same time mark such words as “Returned Goods”， and attach the special seal of transfer for the enterprises.

　　Article 9 Having executed receiving or delivering the goods， the transferring-in or transferring-out enterprise shall complete the procedures of transfer settlement and customs declaration according to the following provisions：

　　（1） The transferring-in and transferring-out enterprises shall complete the procedures of transfer settlement and customs declaration separately with the customs authorities in the transferring-in and transferring-out place respectively. The transferring-in or transferring-out enterprise may proceed with customs declaration in separate batches²⁰ or for all goods concerned by presenting an Application Form. The transferring-in （or transferring-out） enterprise shall complete the declaration of the goods within 90 days after physically²¹ delivering （or receiving） the goods；

　　（2） The transferring-in enterprise shall complete the procedures of transfer settlement and customs declaration in the transferring-in place by way of such forms and documents as the Application Form and the Registration Form， and notify the transferring-out enterprise of the information concerning transfer settlement and customs declaration no later than the second working day after completing the declaration of the transferring-in goods；

　　（3） The transferring-out enterprise shall complete the procedures of transfer settlement and customs declaration for the transferring-out goods with the customs in the transferring-out place by way of such forms and documents as the Application Form and the Registration Form within 10 days after receiving the notice from the transferring-in enterprise；

　　（4） The declared price of the transferring-in and transferring-out goods shall be the actual transaction price of the transferred goods；

　　（5） One declaration form of the transferring-in goods shall correspond to one declaration form of the transferring-out goods. The serial number of declaration， number， quantity， price of the goods， and number of the handbook shall be the same in both of the declaration forms；

　　（6） If the transferring goods is declared in separate batches， the enterprise shall provide the original and duplicated copies of the Application Form and Registration Form at the same time；

　　（7） The enterprise failing to apply for the procedures of transfer settlement and customs declaration within the specified timeframe may apply for the relevant procedures again after being handled by the customs authority according to Article 12 of the Measures.

　　Article 10 In the event that the transferring enterprise uses foreign exchanges for settling accounts， the customs shall issue the certificate verifying foreign exchange settlement to attach to the declaration form according to the relevant provisions.

　　Article 11 If the competent customs authority administers the transfer across the costumers surveillance zones for processing trade through computer networks， the enterprise may complete the record for file-keeping， registration and declaration of the transfer via the network.

　　Article 12 If the transferring-in or transferring-out enterprise violates the Measures， the violator shall be dealt with by the customs authority according to the provisions of the Customs Law of the People's Republic of China and Rules for the Implementation²² of Administrative Penalties of he Customs Law of the People's Republic of China； if the violation²³ constitutes a criminal offence， the violator shall be subject to criminal prosecution²⁴ and punishments in accordance with law.

　　Article 13 The transfer of deep processing transaction by the enterprises in the same Customs surveillance zone shall be conducted according to the Measures， and the procedures may be simplified if approved by the relevant Customs office directly under the Customs General Administration. The specific approaches shall be formulated by the Customs offices concerned.

　　Article 14 The Customs General Administration is responsible for the interpretation²⁵ of the Measures.

　　Article 15 The Measures shall take effect as of March 1， 2004. The Measures of the Customs of the People's Republic of China for the Administration of the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade across the Costumers Surveillance Zones released on September 22， 1999 （promulgated by Order No. 75 of the Customs General Administration） shall be abolished simultaneously²⁶.

　　Attachment：

　　1. Application Form for the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the People's Republic of China

　　2. Registration Form on the Actual Situation of Transfer of the Bonded Goods

　　3. Bill of Receiving and Delivering the Transferred Goods

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