中华人民共和国海关对外商投资企业进出口货物监管和征免税办法 Measures of the Peoples Republic of China on Control over and Taxation

颁布日期：19920725 　实施日期：19920901 　颁布单位：海关总署

　　Chapter 1 General Principles

　　Article 1 In order to encourage foreign companies， enterprises and other economic organizations or individuals to come to China and set up Sino-foreign equity joint ventures， Sino-foreign cooperative joint enterprises and foreign enterprises （hereinafter referred to as enterprises with foreign investment）， implement the state industrial policy， develop the national economy， simplify procedures for legal import and export and strengthen customs supervision and control， these Measures are hereby formulated in accordance with the stipulations of the Customs Law of the People's Republic of China and related laws and regulations.

　　Article 2 Enterprises with foreign investment shall perform their various duties in accordance with the stipulations of the laws， regulations and measures of the People's Republic of China. They shall accurately declare at Customs their import and export goods， accept customs supervision and control and enjoy relevant preferential treatment.

　　Article 3 For enterprises with foreign investment considered to properly comply with the stipulations of Customs， upon examination， Customs will grant the title “Enterprises with a Good Reputation”， and provide with relevant conveniences in the performance of customs formalities.

　　Article 4 Enterprises with foreign investment， which meet the conditions of customs supervision and control， may be allowed to set up bonded ware houses and bonded factories. When considered to be necessary， Customs may send customs personnel to be stationed in enterprises with foreign investment to carry out the supervision and control and handle customs procedures. Relevant enterprises should provide necessary conveniences.

　　Article 5 Goods imported by enterprises with foreign investment， which come under the supervision and control of Customs according to the stipulations of the Customs Law of People's Republic of China， shall not be sold， transferred， mortgaged or diverted to other purposes without authorization or permission of Customs.

　　Chapter 2 Procedures for the Recording of Customs Clearance Basis

　　Article 6 Enterprises with foreign investment shall bring with the copies or duplicates of the documents of ratification issued by the Department in charge of foreign economic relations and trade of the People's Republic of China， or the organization it authorized， and the copies or duplicates of the business license issued by the State Administration for Industry and Commerce， or the department it authorized， as well as the articles of association and contracts of enterprises'， to go through the formalities of registration with local Customs for the record.

　　Article 7 Each party of enterprises with foreign investment shall pay The required funds in accordance with the stipulations of contracts， articles of association and relevant State regulations and， within 1 month after the funds are verified， hand in the report of verified funds to Customs.

　　Article 8 When declaring their import and export goods at Customs， enterprises with foreign investment shall fill in a bill of entry specially provided for enterprises with foreign investment and declare to Customs and hand in all goods invoices， packing lists and other related documents for examination. They shall also hand in import or export licenses for commodities needing to no license according to State regulation， Customs will check and give clearance in accordance with the documents approving the establishment of the enterprises or with the import and export contract.

　　Enterprises with foreign investment are not required to apply for approval and to obtain import licenses for a reasonable amount of goods imported for their own use.

　　Article 9 When a enterprise with foreign investment purchases goods that are not products of the enterpr

ises for export in order to obtain a balance of foreign exchange income and expenditure， Customs shall check the document of ratification issued by the economic and trade department in charge. For commodities which come under state export license control， the enterprise shall apply for export license in accordance with the document of ratification， and Customs shall check and issue clearance.

　　Article 10 A enterprise with foreign investment shall， before importing goods， bring with its approved contract and equipment detailed lists and other documents to perform the Customs in charge. After examination and approval， the Customs shall issue the “Tax Levy and Exemption Certificate of the Customs of the People's Republic of China” for the import goods of the enterprise with foreign investment （hereinafter referred to as Tax Levy and Exemption Certificate）。 When the goods are imported， the enterprise shall bring the “Tax Levy and Exemption Certificate” to perform the procedures of declaration at Customs.

　　The period of validity of the “Tax Levy and Exemption Certificate” is 3 months. The period can be extended upon the approval of the Customs in charge under special circumstances. The longest additional extension period is 3 months.

　　For the above-mentioned tax levy and exemption， the Examination formalities can either be performed by the Customs in charge or by Customs in the entry area. The triplicate form of the “Tax Levy and Exemption Certificate” shall be returned to the Customs in charge for record and examination within 1 month after the goods are given clearance.

　　Article 11 The Customs shall verify and issue to the foreign-funded enterprises， which implement the product export contract， the “Registration Handbook of the Customs of the People's Republic of China on Imported Materials and Processed Parts that are necessary to Foreign-funded Enterprises to Implement their Product Export Contract” （hereinafter referred to as Registration Handbook）。

　　Raw materials， fuel， bulk parts， spare parts， components， auxiliary parts， semi-finished materials and packing materials imported by foreign-funded enterprises in order to implement product export contract shall be placed under the supervision and control of Customs as bonded goods. When these goods are imported， no import license is required. Customs shall give clearance in accordance with the enterprises contractor import and export contract.

　　Products processed for export by a foreign-funded enterprise， which come under the states export license control， are given clearance for export in accordance with their export license.

　　Chapter 3 Provisions on Taxing Import and Export Goods

　　Article 12 A foreign-funded enterprise， which import goods within the amount of total investment and approved additional investment， can enjoy preferential tax reduction or exemption treatment. Tax shall be levied， according to regulations， on goods imported over the amount of investment.

　　Article 13 No customs duties or industrial and commercial consolidated tax shall be levied on the following goods imported by a Sino-foreign joint venture：

　　（1） machinery and equipment， spare parts and components， and other materials （other materials refer to materials needed for the construction of a factory and the installation and reinforcing of machinery）contributed as investment by the foreign partner in accordance with the stipulations of the contract；

　　（2） machinery， equipment， spare parts， components and other materials imported with funds within the total investment；

　　（3） machinery， equipment， spare parts， components and other materials imported with added capital， the production and supply of which cannot be guaranteed in China.

　　Article 14 Goods prescribed in Article 13 as well as production and management equipment imported by a enterprise with foreign investment are exempted from import d

uties and industrial and commercial consolidated tax.

　　Article 15 Machinery， equipment， spare parts and materials directly used in prospecting and development work by Sino-foreign cooperative exploitation of offshore petroleum， imported spare parts， components and materials necessary for the manufacture of machinery and equipment used in exploitation work as well as projects imported with foreign-investment for energy development， the infrastructure of railways， highways and ports， as well as in industry， scientific research education， and medical and health services， and machinery and equipment imported in accordance with the stipulations of contracts and materials needed for the construction of factories and sites and for installing and reinforcing machinery and equipment， are all exempted from import duties and the industrial and commercial consolidated tax.

　　Article 16 Goods imported for Sino-foreign cooperatively managed commerce， catering， photo studios， and other service trades， maintenance centres， worker training operation， passenger and cargo vehicle transportations， offshore fishing as well as other trades， shall be levied on import duties and industrial and commercial consolidated tax according to regulations， unless there are separate stipulations of the State.

　　Article 17 A reasonable amount of communication equipment， vehicles used In production， office articles （equipment） imported for self-use by a enterprise with foreign investment within the total amount of investment are exempted from import duties and the industrial and commercial consolidated tax according to the stipulations of the State.

　　Article 8 For imported goods enjoying preferential tax reduction and exemption treatment as listed in Articles 13， 14， 15 and 17， the term for supervision control shall be regulated by

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