Traditional Culture Encyclopedia - Traditional customs - Implementing Rules for the Supervision and Exemption of Goods, Articles and Means of Transportation Entering into and Exiting from Xiamen Xiangyu Free Trade Zone by Xiamen Customs of the People's Repu

Implementing Rules for the Supervision and Exemption of Goods, Articles and Means of Transportation Entering into and Exiting from Xiamen Xiangyu Free Trade Zone by Xiamen Customs of the People's Repu

Implementing Rules for the Supervision and Exemption of Goods, Articles and Means of Transportation Entering into and Exiting from Xiamen Xiangyu Free Trade Zone by Xiamen Customs of the People's Republic of China Chapter I General Provisions Article 1 In order to promote the construction of Xiangyu Free Trade Zone, the development of export-oriented economy, in accordance with the "Customs Law of the People's Republic of China **** and the State Customs Law" and the relevant laws and regulations, to formulate the Implementing Rules. Article 2 Xiangyu Free Trade Zone (hereinafter referred to as the Free Trade Zone) is a customs supervision area. The Customs shall set up agencies in the bonded area and exercise its authority in accordance with the law to supervise the means of transportation, goods and articles carried by individuals entering and leaving the bonded area; to collect customs duties and other taxes and fees; to investigate and seize smuggling; to compile customs statistics and to handle other customs operations. Article 3 The demarcation line between the bonded area and the non-bonded area (referring to other areas within the mirror of China, hereinafter referred to as the same) shall be equipped with perfect isolation facilities. Article 4 Only administrative organizations and related enterprises shall be established in the bonded area.

No personnel other than safety and security personnel shall be allowed to reside in the bonded area. Article 5 Enterprises in the bonded area shall apply to the Customs for registration with the approval documents of the People's Government of Xiamen City or its designated authorities and business licenses issued by the Administration for Industry and Commerce.

The establishment of state-restricted and controlled production projects in the bonded area shall be subject to the approval of the competent authorities specified by the state.

The bonded goods and processed products in the bonded area must be reshipped out of the country. In case of special circumstances that require the goods to be shipped to a non-bonded area, an application shall be made to the Customs, and import and tax procedures shall be handled in accordance with the regulations after approval by the Customs. Article 6 Enterprises and administrative organizations in the bonded area shall import reasonable quantities of materials and articles for their own use only in the bonded area, and shall not be shipped out of the bonded area without the approval of the Customs. Article 7 The goods carried by persons entering or leaving the bonded area shall be limited to a reasonable quantity for their own use. Articles prohibited by national laws from entering or leaving the bonded area shall not be transported into or out of the bonded area.

Goods intended for sale in non-bonded areas shall not be transported into the bonded area. If there is any special need, it shall be reported to the General Administration of Customs for approval. Article 8 The foreign trade, production and warehousing enterprises in the bonded area shall establish special books for the import, processing, storage, use, export and sale of the goods concerned, and submit them to the Customs for verification on a regular basis. The Customs shall have the right to carry out inspections on the goods and relevant business places in the bonded areas. The relevant enterprises and administrative organizations shall provide office space and necessary conveniences free of charge. Article 9 The Customs shall have the right to audit the goods, articles and properties as well as the relevant economic activities of the enterprises operating import and export business in the bonded area and their agents (including the units enjoying tax exemption and reduction) on a regular or irregular basis, and the relevant units shall provide the Customs with authentic and effective contracts, invoices, account books, documents, records, documents, business correspondences and telegrams, audio-recordings, video-recordings and other relevant information. Chapter II Supervision and Tax Incentives for Goods Entering and Leaving the Bonded Area Article 10 The import of machinery and equipment, infrastructure materials, production vehicles, means of transportation and office supplies for use in the bonded area, the import of raw materials, spare parts, components, fuels, packaging materials for the processing of exported products, the re-export of goods for storage, and the products processed and exported in the bonded area shall be exempted from the licensing of imported and exported goods. Article 11 The import and export of the following goods by enterprises and administrative agencies in the bonded area shall be exempted from customs duties and unified industrial and commercial taxes (product tax and value-added tax):

I. Machinery, equipment and other infrastructural materials imported for the purpose of constructing the infrastructure of the bonded area;

II. Construction materials for self-use, production and management equipment, fuel for production, a reasonable number of vehicles for production imported by enterprises in the bonded area, transportation, office supplies and maintenance spare parts required for the aforesaid machinery, equipment and vehicles;

3. Importation of reasonable quantities of transportation, management equipment and office supplies for self-use by administrative agencies of the bonded area;

4. Export of products of the bonded area by enterprises in the bonded area. Article 12 The following goods in the bonded area shall be bonded:

I. Raw materials, parts, components and packaging materials (hereinafter referred to as materials and parts) imported by enterprises in the bonded area exclusively for the purpose of production and processing of exported products;

II. Re-exported goods;

Goods other than those stipulated in Articles 10 and 11 of this Chapter shall be taxed according to the regulations. Chapter III Management of Goods Shipped into the Free Trade Zone Article 13 Goods shipped into the Free Trade Zone from non-free trade zones shall be regarded as exports.

Non-bonded zone into the bonded area of the export of goods, by the consignor or his agent to fill out the export goods declaration in triplicate, accompanied by the export contract, commercial invoices (copy), packing list (copy), to the Customs declaration, belonging to the export license management of goods, should also be submitted to the examination of the export license. Goods subject to export tax, the Customs and Excise Department in accordance with the rules for the collection of export tax. Article 14 When imported goods are transported into the bonded area through other ports, the relevant procedures shall be handled in accordance with the provisions of the Customs supervision of imported transit transportation goods. Article XV of imported goods into the bonded area, bonded goods, re-export goods, by the consignee of the bonded area or its agent, fill out three copies of imported goods declaration (including four copies of re-export goods declaration), bonded goods should be stamped with "bonded goods" stamp, re-export goods should be stamped with "re-export goods" stamp, accompanied by "re-export goods" stamp, with the customs supervision of imported transit transport of goods to handle the relevant procedures. Bonded goods should be stamped with "bonded goods", and re-exported goods should be stamped with "re-exported goods", accompanied by import contracts, commercial invoices (copies), packing lists (copies), shipment notices (copies) and other relevant documents to the Customs declaration, the Customs inspection and release. Article 16 The imported goods and articles (including materials and parts for export products) imported from non-bonded zones into bonded zones for which import formalities have been completed shall not be subject to tax rebate. Article 17 For machinery and equipment (including machinery and equipment used for contracted projects in the bonded area), means of transportation, office supplies and daily necessities transported into the bonded area from non-bonded areas, three copies of the list shall be submitted to the Customs by the user units when the above materials and articles are transported into the bonded area, and they shall be allowed to be transported into the bonded area after the Customs has verified and approved the transport of these goods into the bonded area. For the import, export and use of the above goods, the relevant enterprises should establish a special account.