中华人民共和国海关对保税仓库及所存货物的管理规定 Order of the General Administration of Customs of the Peoples Republic of C

海关总署令第105号

颁布日期：20031205 　实施日期：20040201 　颁布单位：海关总署

　　No.105

　　The Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein， which were deliberated and adopted at the executive meeting of this Administration on November 19th， 2003， are hereby promulgated and shall be implemented on February 1st， 2004. The Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein implemented as of May 1st， 1988 （ShuHuoZi [88] No. 375） shall be abrogated simultaneously.

　　Mou Xinsheng， Director

　　December 5th， 2003

　　Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein

　　Chapter I General Provisions

　　Article 1 With a view to strengthening the customs control of bonded warehouses and the goods stored therein， to regulating the operation and management of bonded warehouses， and to promoting foreign trade and economic development， the present Provisions are formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and administrative regulations of the state.

　　Article 2 The term “bonded warehouses” as mentioned in the present Provisions refers to the warehouses that are established upon approval of the customs for exclusive keeping of bonded goods and other goods that have not gone through customs clearance.

　　Article 3 Bonded warehouses are， on the basis of different objects stored， divided into public bonded warehouses and self-use bonded warehouses.

　　Public bonded warehouses are operated by the independent domestic enterprise legal persons that engage primarily in warehouse storage business in China， and shall especially provide bonded storage services to the general public.

　　Self-use bonded warehouses are operated by specific independent domestic enterprise legal persons in China， and shall only store the bonded goods of such enterprises for self use.

　　Article 4 The bonded warehouses that are used exclusively for keeping commodities of special usage or special types are called as special bonded warehouses.

　　Special bonded warehouses comprise bonded warehouses for liquid dangerous goods， bonded warehouses for stock materials， bonded warehouses for consignment and maintenance， and other special bonded warehouses.

　　The term “bonded warehouses for liquid dangerous goods” refers to the bonded warehouses that are consistent with the provisions of the state on storage of dangerous chemicals and that exclusively provide bonded storage services of oil， product oil or other liquid dangerous goods in bulk.

　　The term “bonded warehouses of stock” refers to the bonded warehouses that processing trade enterprises use to keep the raw materials， equipment and the spare parts thereof imported for re-exporting， and the goods stored shall be limited to supply to such enterprises themselves.

　　The term “bonded warehouses for consignment and maintenance” refers to the bonded warehouses that specially store the consigned spare parts imported for the maintenance of foreign products.

　　Article 5 The following goods may be stored in bonded warehouses upon approval of the customs office：

　　1） Imported goods for processing trade；

　　2） Transit goods；

　　3） Oil， materials and maintenance spare parts for vessels and aircrafts engaged in international voyages or flights；

　　4） Imported consignments of spare parts for maintenance of foreign products；

　　5） Goods temporarily stored by foreign businesspeople；

　　6） Ordinary trade goods that have not gone through customs clearance； and

　　7） Other goods that have not gone through customs clearance and that are approved by the cu

stoms office.

　　Bonded warehouses shall， according to the range of goods and categories of commodities that the customs offices approve for storage， carry out the business of bonded storage .

　　Article 6 No bonded warehouses may store any goods that are prohibited by the state from entering China， or the unapproved goods that affect public security， public sanitation or health， public morality order and that are restricted from entering China， as well as other goods that may not be stored in bonded warehouses.

　　Chapter II Establishment of Bonded Warehouses

　　Article 7 Bonded warehouses shall be set up in the areas where there are customs offices and that are convenient for customs control.

　　Article 8 An enterprise shall meet the following conditions to operate a bonded warehouse：

　　1） Possessing registered with the department of industry and commerce administration and possessing the status of enterprise legal person；

　　2） Possessing a minimum registered capital of RMB 3 million Yuan；

　　3） Being able to pay taxes to the customs office；

　　4） Possessing special business venue for storage of bonded goods；

　　5） If engaging in storage of commodities subject to special license， possessing the prescribed special license；

　　6） With regard to a processing trade enterprise engaging in operation of bonded warehouses of stock materials， possessing a minimum export volume of 10 million US dollars； and

　　7） Other conditions provided for by the laws， administrative regulations and customs rules.

　　Article 9 A bonded warehouse shall meet the following conditions：

　　1） Meeting the requirements of the customs office on the layout of bonded warehouses；

　　2） Possessing the safety segregation facilities and control facilities that meet the requirements of customs control and other facilities necessary for business operations；

　　3） Possessing the computer management systems of bonded warehouse that meet the requirements of customs control and that are connected with the customs office；

　　4） Possessing the management systems of bonded warehouse that meet the requirements of custom control and the accounting systems that meet the requirements of the accounting law；

　　5） Conforming to the laws， administrative regulations and relevant provisions of the state on land administration， planning， transportation， fire control， safety， quality inspection， and environmental protection， etc；

　　6） With regard to a public bonded warehouse， possessing a minimum area of 2，000 square meters；

　　7） With regard to a bonded warehouse of liquid dangerous goods， possessing a minimum volume of 5，000 steres；

　　8） With regard to a bonded warehouse for consignment and maintenance， possessing a minimum area of 2，000 square meters； and

　　9） Other conditions provided for by laws， administrative regulations and customs rules.

　　Article 10 A bonded warehouse shall be subject to the examination and approval of the customs office directly affiliated to the Customs General Administration and be archived at the Customs General Administration.

　　Article 11 Where an enterprise files an application for establishing a bonded warehouse， it shall file an written application with the competent customs office of the place where the warehouse is to be located， and submit the relevant certificates prescribed in Articles 8 and 9 of the present Provisions.

　　The competent customs office shall accept the application if the application materials are complete and valid. In case the application materials are incomplete or inconsistent with the statutory forms， the customs office shall， within 5 working days， notify the applicant of all the contents that need to be supplemented. The customs office shall， within 20 days as of the date of acceptance of the application， present the opinions of preliminary

examination and submit the relevant materials to the customs office directly under the Customs General Administration for examination and approval.

　　The customs office directly under the Customs General Administration shall finish the examination within 20 workdays as of the date of receipt of the materials， and shall issue the document of approval if the conditions are met， the valid term of the document of approval is one year； in case the conditions are not met， the applicant shall be notified in writing form of the reasons.

　　Article 12 An enterprise that files an application for establishing a bonded warehouse shall apply to the customs office for inspection and acceptance of the bonded warehouse within one year from the day on which the customs office issues the document of approval for the bonded warehouse， and the customs office directly under the Customs General Administration shall make the examination for acceptance pursuant to Articles 8 and 9 of the present Provisions. Where the applicant enterprise fails to file an application for examination and acceptance within the time limit without justified reasons or the bonded warehouse fails to pass the examination for acceptance， the document of approval for that bonded warehouse shall be invalidated automatically.

　　Article 13 After passing the examination for acceptance， a bonded warehouse may be put into operation only after being registered with the customs office and being issued the Registration Certificate of Customs Bonded Warehouses of the People's Republic of China （hereinafter referred to as Registration Certificate）。

　　Chapter III Management of Bonded Warehouses

　　Article 14 No bonded warehouse may be rent or lent to others for operation， neither may any sub-warehouse

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