中华人民共和国海关对国家高新技术产业开发区进出口货物的管理办法 Customs Regulations of the Peoples Republic of China for the Control

海关总署令第26号
（Promulgated on September 2， 1991 by Decree No. 26 of the Customs General Administration）
颁布日期：19910912 　实施日期：19911001 　颁布单位：海关总署

　　Article 1 With a view to promoting the construction and development of the Development Zones of High and New Technological Industries， these Regulations are formulated in accordance with the Customs Law of the People's Republic of China and related policies and regulations of the State concerning the Development Zones of High and New Technological Industries.

　　Article 2 These Regulations shall be applicable to the high and new technological enterprises （hereinafter referred to as the enterprises） in the Development Zones of High and New Technological Industries（hereinafter referred to as the Development Zones） approved by the government.

　　Article 3 Before the importation of the goods， the enterprises shall go through the registration formalities to the Customs with the following documents：

　　（1） certificate of the high and new technological enterprise issued by the verifying department appointed by the science and technology committee of the province， autonomous region or municipality；

　　（2） approval document of the competent department of foreign economic relation and trade for an enterprise having foreign trade right while registering at the Customs；

　　（3） business license issued by the industrial and commercial administration；

　　（4） o her related documents of the enterprise.

　　Article 4 Raw materials， components and spare parts imported for the production of the export goods shall be exempted from import licenses， and shall be released by the Customs against the export contracts and approval documents of the verifying department of the Development Zones and be subject to the import and export procedures of inward processing. Enterprises having conditions of establishing bonded factories and bonded ware houses shall be supervised according to relevant regulation after the Customs approval.

　　Article 5 Instruments and equipment which are unable to be produced domestically and intended to be used for the development of the high and new technology of the Development Zones shall be exempted from import duties， product taxes （VAT） or industrial and commercial consolidated taxes. The Customs shall deal with the duty- exemption procedures after verifying the approval documents of the competent departments in the Development Zones. Spare parts accompanied in the importation of the instruments and equipment shall be dealt with in accordance with the above provision. The above-mentioned goods which are subject to import license control shall also be provided with import licenses.

　　Article 6 High technical products， samples for dissembling and testing imported by the enterprises shall be released free of duty by the Customs against the approval documents of the verifying department. These samples and sampling machines shall not be transferred for other usage or for sale.

　　Article 7 While applying for duty-exemption， the enterprise shall fill in the application forms for duty- exemption in triplicate and submit to the Customs together with the copy of import contract. After the examination of the forms， the Customs shall stamp the duty-exemption stamp on the forms and kept 1 copy for record， give 1 copy to the owner of the goods and post 1 copy to the Customs establishment at the place of importation of the goods to fulfill the import duty- exemption procedures.

　　Article 8 Goods produced by enterprises their own shall be exempted from export duties， except those subject to the State export restriction or otherwise provided. Export products from places outside the Development Zones or exported on behalf of others outside the Zones， for which the material processing of value added less than 20%， shall also be subject to duty-payment according to the regulations.