中华人民共和国海关出口加工区货物出区深加工结转管理办法 Order of the General Administration of Customs

ransferring enterprise， for once， of the items to be supplemented and corrected. If the application is rejected， the customs shall produce and issue the applicant a Decision on Rejection of Customs Administrative Licensing Application and inform it of the right to apply for administrative reconsideration or lodge an administrative litigation. The transferring enterprise or receiving enterprise shall file a new application and go through the registration formalities again； and

　　（4） After examination， the customs of the place where the transferring enterprise is located shall keep the second page of the Application Form， and hand out the third and fourth pages to the transferring enterprise and receiving enterprise. Upon the strength of the third and fourth page of the Application Form， the receiving enterprise and transferring enterprise shall go through the formalities for the register of receipt and delivery of the transferred goods as well as the formalities for the customs declaration.

　　Article 12 After completing the formalities for registering the transfer， a transferring enterprise and receiving enterprise shall deliver and take the goods according to the Application Form approved by the customs at both the transferring and receiving places. Each batch of goods consigned by the transferring enterprise shall be faithfully noted down in the Registry Form of the Actual Transfer of Goods from an Export Processing Zone （in triplicate， hereinafter referred to as the Registry Form. See Annex 2.）。 The goods may be transferred out of the export processing zone after the customs notes down the relevant matters in the Register Form at the customs checkpoint of the transferring place.

　　Article 13 After a transferring enterprise or receiving enterprise actually delivers or receives a batch of goods， it may， upon strength of the Application Form and the Registry Form with the relevant matters noted down by the customs at the customs checkpoint of the transferring place， go through declaration formalities with the customs for a single batch or for all batches. The transferring enterprise

or receiving enterprise shall， after the actual delivery or receipt of every batch of goods， go through the declaration formality for the said batch of goods within 30 days as of the actual delivery or receipt of every batch of goods.

　　One bill of entry for the transfer of goods shall correspond to one export bill. The transferring enterprise or receiving enterprise shall， under the provisions of the customs， faithfully and accurately declare to the customs the name of the goods being transferred， serial number of the commodity， specification， quantity， price， etc. The customs at the transferring place or receiving place shall verify the declared data.

　　Article 14 In case the goods that are transferred out of the export processing zone are returned or returned to the transferring export processing zone for replacement due to inconformity with the quality as required or for any other reason， if the receiving enterprise is a processing trade enterprise not within an export processing zone， bonded zone or any other area subject to the special supervision of the customs， the competent customs at the transferring place shall handle the relevant formalities according to relevant provisions on the return or return for replacement， shall note down the relevant information about the actual return or return for replacement in the Registry Form and give a clear indication of “Return” or “Return for Replacement”。 If the receiving enterprise is an enterprise in another export processing zone， bonded zone or any other area subject to the special supervision of the customs， the receiving enterprise and transferring enterprise shall go through the relevant formalities in the local competent customs respectively.

　　In case the goods that are transferred out of an export processing zone are necessary to be returned for maintenance due to inconformity with the quality as required or for any other reason， the relevant formalities shall be gone through by referring to the provisions on the return for replacement.

　　Article 15 A transferring enterprise shall uniformly issue export invoices for the goods that are transferred out of an export processing zone for deep processing. The receiving enterprise and transferring enterprise shall make settlement in foreign currency， and the customs shall， in accordance with relevant provisions， issue a Certification Page of the Customs Declaration for Export Proceeds in Foreign Exchange.

　　Article 16 All the goods that are transferred out of an export processing zone for deep processing shall be processed and exported. For a special reason， if it is really necessary to sell the goods within China or use the goods for producing products to be sold within China， the processing enterprise not within an export processing zone shall go through the formalities under the relevant provisions of the state.

　　Article 17 An enterprise that adopts computer network management may go through the formalities for the transfer of goods through the computer network.

　　Article 18 Where a receiving enterprise or transferring enterprise violates the present Measures， it shall be punished in accordance with the Customs Law of the People's Republic of China and the Regulation on the Implementation of the Administrative Penalties under the Customs Law of the People's Republic of China. If a crime is constituted， it shall be prosecuted for criminal liabilities according to law.

　　Article 19 The power to interpret the present Measures shall be vested in the General Administration of Customs.

　　Article 20 The present Measures shall go into effect as of May 1， 2005.

　　Annexes：

　　1. The Customs of the People's Republic of China – Application for the Transfer of the Goods from an Export Processing Zone to Other Places for Deep Processing （Omitted）

　　2. Registry Form of the Actual Transfer of Goods from an Export Processing Zone （Omitted

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