Measures of the Customs of the People's Republic of China on the Supervision of Imported and Exported Goods in the Suzhou Industrial Park

Chapter I General Provisions Article 1 In order to promote the development and construction of Suzhou Industrial Park, safeguard the sovereignty and interests of the State, and implement Customs supervision, these Measures are hereby formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and regulations of the State. Article 2 These Measures shall apply to the Suzhou Industrial Park (hereinafter referred to as the Park), which has been approved by the State as a cooperative development between China and Singapore. Article 3 The Customs shall set up organizations in the Park and perform the duties of the Customs in accordance with the law. Article 4 Enterprises engaged in import and export business in the Park shall register with the Customs with the approval documents of relevant competent departments, business licenses issued by the Administration for Industry and Commerce and other relevant documents before going through customs procedures. Article 5 Enterprises and institutions in the zone shall enjoy the preferential policies of economic and technological development zones of coastal open cities and other preferential policies approved by the State Council for importing and exporting goods. Article 6 Enterprises in the zone shall, in accordance with relevant state laws, regulations and provisions, set up financial and accounting books and operation and management information to facilitate the Customs to supervise the use, sale and inventory of imported and exported goods and carry out Customs inspections. Article 7 Enterprises in the park shall implement electronic computer networking with the Customs in the park and make customs declaration of imported and exported goods in the park by means of Electronic Data Interchange (EDI). Article 8 The Customs may, when it deems necessary, send its staff to carry out supervision in the enterprises in the park, and the enterprises concerned shall provide the Customs with necessary office space and working facilities. Chapter II Supervision of Import and Export Goods in the Park Article 9 The import and export goods in the park shall be truthfully declared to the Customs by the consignee or consignor or other agents, and the import and export goods license and other relevant documents shall be submitted and examined in accordance with relevant state regulations and be subject to the supervision of the Customs. Article 10 Goods and articles imported in the park that enjoy preferential tax exemption or reduction shall only be used in the park. Without the approval of the Customs, they shall not be transported outside the zone for sale or transfer. If the goods are to be transferred or utilized for other purposes within the zone, prior consent of the Customs must be obtained and relevant procedures must be carried out. Article 11 Enterprises in the zone shall be exempted from export tariffs for exporting products produced by the enterprises. Enterprises in the zone shall be exempted from export tariffs for exporting the products produced by them. Article 12 Enterprises in the zone shall register with the Customs of the zone directly or entrust professional customs brokers to do so with the approval documents of the competent departments and the processing contract when importing bonded materials. Article 13 Enterprises in the park shall handle the imported bonded materials and those which need to be transported outside the park for processing or assembly in accordance with the customs administration of bonded goods for processing trade. Article 14 Manufactured products processed and assembled with bonded imported materials in the zone shall be exported. If approved by the competent authorities for domestic sales, the enterprises concerned shall complete the import and tax formalities with the Customs. The Customs shall levy additional taxes on the imported materials contained therein. If the owner of the goods or his/her agent fails to declare the name, quantity and value of the imported materials contained therein, the Customs shall levy additional customs duty and value-added tax on the basis of the finished products. Article 15 Administrative organizations, enterprises and public institutions in the park shall be exempted from or subject to supplementary tax according to relevant regulations when they purchase finished products containing duty-free imported materials with the approval of the Customs. Article 16 Bonded warehouses storing bonded goods in the zone shall be handled in accordance with the Measures of the Customs of the People's Republic of China on the Management of Bonded Warehouses and Stored Goods. Article 17 When imported or exported goods in the Park are transported into or out of the Park through other ports, unless otherwise stipulated by the State or the General Administration of Customs, the relevant procedures shall be handled in accordance with the Measures of the Customs of the People's Republic of China on the Supervision of Goods Transported through Customs Transfers. Article 18 The Customs of the Park shall gradually realize the implementation of electronic computer networking with the Customs of the relevant ports in order to handle the supervision and control procedures of goods in transit. Article 19 Carriers engaging in transshipment transportation of goods in the park shall register their enterprises, means of transportation and drivers with the Customs of the park. If necessary, the carrier shall provide the Customs with economic guarantee, bank guarantee or other means of guarantee recognized by the Customs. Article 20 The goods for transit transportation in the park shall be stored in warehouses designated or recognized by the Customs, and the managers of the premises, warehouses and places shall be responsible to the Customs in accordance with the law, and shall go through the formalities of receiving, storing and delivering in accordance with the provisions of the Customs. If necessary, the Customs may send officers to escort the goods, and the applicant or carrier concerned shall pay the fees to the Customs according to the regulations. Products subject to export tariffs, if they have been substantially processed and have increased in value by more than 20%, they may be regarded as products of the zones after being recognized by the Customs, and shall be exempted from export tariffs unless otherwise provided by the State. Chapter V Supplementary Provisions Article 21 The imported tax-exempted goods, bonded goods and supervision and handling fees of the Park shall be handled in accordance with the Measures of the Customs of the People's Republic of China on the Collection of Customs Supervision and Handling Fees on the Importation of Tax-exempted, Tax-exempted and Bonded Goods. Article 22 The violation of these Measures constitutes the smuggling and violation of the provisions of customs supervision, by the Customs in accordance with the "Customs Law of the People's Republic of China * * * and the State Customs Law", "the People's Republic of China * * * and the State Customs Implementing Rules for Administrative Punishments" and other relevant laws and regulations. Article 23 Matters not specifically provided for in these Measures shall be handled in accordance with the relevant customs regulations. Article 24 Nanjing Customs may, in accordance with these Measures, formulate implementation rules in conjunction with the actual situation of supervision in the park and report them to the General Administration of Customs for approval. Article 25 These Measures shall be interpreted by the General Administration of Customs. Article 26 These Measures shall be implemented from August 1, 1995 onwards.