海关总署关于外商投资企业合并与分立所涉及海关管理的有关事项的

颁布日期：20000110 　实施日期：20000110 　颁布单位：海关总署

　　January 10, 2000

　　Pursuant to the Provisions on the Merger¹ and Division of Enterprises with Foreign Investment (WaiJingMaoFaFa [1999] No.395) promulgated² as of September 23, 1999 by the Ministry³ of Foreign Trade and Economic Cooperation and the State Administration for Industry and Commerce, relevant issues concerning customs administration are announced as follows:

　　I. The enterprise established through merger or division, whether as a continuation of the original enterprise or as an independently registered one, shall update its customs registration⁴ information accordingly, or re-register at the customs with the approval document from relevant government agencies.

　　II. For specific goods imported with duty exemption⁵ by the enterprise with foreign investment before the merger or division, and unsettled bonded⁶ imports, the enterprise established through merger or division, whether as a continuation of the original enterprise(s) or as an independently registered one, shall bear all legal obligations concerning customs supervision⁷ and regulations.

　　III. It shall be decided⁸ by the customs through examination according to relevant prevailing⁹ regulations whether an enterprise established after the merger or division shall continue to enjoy the preferential treatment of tax reduction or exemption. If the customs decides upon a termination of such preferential treatments, the enterprise shall pay the overdue¹⁰ tariff¹¹ and import duties for goods imported previously¹² with duty reduction or exemption. For specific goods imported with duty reduction or exemption whose ownership has been transferred to the enterprise with foreign investment that shall continue to enjoy such preferential treatment, the supervision period shall be calculated as of the date of the import.

　　IV. It shall be decided by the relevant customs bureau through examination according to relevant prevailing regulations whether an enterprise with foreign investment established through merger or division shall continue to have the operation right of bonded business. For unsettled bonded goods imported before the merger or division, the relevant enterprise with foreign investment shall proceed with re-export formalities, or pay the overdue import duties and import tax with valid¹³ approval documents or licenses¹⁴.