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

be set up.

　　Article 15 Customs offices shall adopt the computer network management of bonded warehouses， and may at any moment assign any person to enter the bonded warehouses to check the receipt， delivery， and storage of the goods and the relevant account books. Where the customs office believes it necessary， it may， along with the enterprise operating the bonded warehouse， fix a lock to the bonded warehouse or directly assign personnel to the warehouse for monitoring， the enterprise operating the bonded warehouse shall provide the customs office with the office place and necessary office conditions.

　　Article 16 Customs offices shall apply categorized management and annual examination system to bonded warehouses， and the specific measures shall be formulated by the Customs General Administration separately.

　　Article 17 The principal of an enterprise operating a bonded warehouse and the managerial personnel of the bonded warehouse shall be familiar with the relevant laws and regulations on customs control， comply with the provisions on customs control， and receive customs-related training.

　　Article 18 An enterprise operating a bonded warehouse shall fill in the relevant documents and warehouse account books in accordance with the facts， truly record and fully reflect the business operations and financial status， prepare the monthly receipt， delivery， and storage statements and the annual financial accounting reports， and submit them to the competent customs office in the form of electronic data and in written form.

　　Article 19 Where an enterprise operating a bonded warehouse needs to alter its name， registered capital， organizational form， or legal representative， etc.， it shall file a written application with the customs office directly under the Customs General Administration prior to the alteration to explain the alterations， reasons and time of alteration； and the customs office shall， after the alteration， make the examination again according to Article 8 of the present Provisions.

　　Where a bonded warehouse needs to alter its name， address， storage area （volume）， range of goods and categories of

commodities to be stored， etc.， the alteration shall be subject to the approval of the customs office directly under the Customs General Administration.

　　The customs office directly under the Customs General Administration shall put on record with the Customs General Administration the alterations of the enterprise operating the bonded warehouse and those of the bonded warehouse.

　　Article 20 Where a bonded warehouse stops the operation of bonded storage business for six consecutive months without justified reasons， the enterprise operating that bonded warehouse shall file an application to the customs office for terminating the bonded storage business. Where the operating enterprise fails to make the application， the customs office shall write off its registration and withdraw the Registration Certificate.

　　Where a bonded warehouse fails to participate in the annual examination or fails the annual examination， the customs office shall write off its registration and withdraw its Registration Certificate.

　　Where a bonded warehouse discontinues the bonded storage business because of any other reasons， the enterprise operating that bonded warehouse shall file a written application， and upon examination by the customs office， return the Registration Certificate and handle the formalities for deregistration.

　　Chapter IV Management of Goods Stored in Bonded Warehouses

　　Article 21 Upon goods' entry into a bonded warehouses， the consignee or consignor or the agent thereof shall handle the customs declaration and warehouse entry formalities with the customs office upon the strength of the relevant documents， and the customs office shall examine the types， quantities and value of the goods declared for entry in accordance with the range of goods and categories of commodities of the goods that can be stored in the bonded warehouses， and shall verify and register the entry goods.

　　Where the import port of the goods entering into a bonded warehouse is not under the jurisdiction of the customs office in charge of the bonded warehouse， the relevant formalities may， upon approval of the customs office， be processed according to the provisions on customs transit or with the customs office of the import port.

　　Article 22 The goods stored in a bonded warehouse may go through simple processing， such as packaging， grading and classification， adding shipping marks， dismantling， and assembling， etc.， but no substantial processing may go through.

　　Without approval of the customs office， the goods stored in a bonded warehouse may not be sold， transferred， mortgaged， pledged， kept as lien， used for any other purpose， or disposed of otherwise.

　　Article 23 The following goods stored in a bonded warehouse shall， when leaving the warehouse， be exempted from tariff and import link tax pursuant to law：

　　1） Spare parts that are used for free maintenance of relevant foreign products within the guaranteed period and that are consistent with the relevant provisions on non-compensated goods；

　　2） Oil and materials used in vessels and aircrafts engaging in international voyages and flights； and

　　3） Other tax-free goods provided for by the State.

　　Article 24 The storage period of the goods stored in a bonded warehouse is one year. The period may be extended if there are really justified reasons； but the extension may not exceed one year except under special circumstances.

　　Article 25 The goods stored in a bonded warehouse under any of the following circumstances may go through the formalities for warehouse exit upon approval of the customs office， and the customs office shall carry out administration and examination prior to clearance according to the corresponding provisions：

　　1） To be transported abroad；

　　2） To be transported to any bonded area or processing area in China or be allocated to any other bonded wareho

use for further control；

　　3） To become imported goods for processing trade；

　　4） To be sold on the domestic market； or

　　5） Any other circumstances provided for by the customs offices.

　　Article 26 Where the goods stored in a bonded warehouse is to leave the warehouse and to be transported to any other place in China， the consignor or consignee or the agent thereof shall fill in the import declaration， and shall make the declaration with the customs office with the relevant documents such as the warehouse exit instrument， etc.， the bonded warehouse shall go through the warehouse exit formalities with the customs office and discharge the goods upon the strength of the declaration signed by the customs office for clearance.

　　Where any goods shall be taken out of a bonded warehouse in a different place， the goods may be declared with the customs office in charge of that bonded warehouse， or go through the formalities for transit according to the provisions on customs control.

　　Where goods stored in a bonded warehouse are to leave in small quantities but in frequent internals， a concentrated customs declaration may be handled upon approval of the customs office.

　　Article 27 Where the goods stored in a bonded warehouse are to leave the warehouse and to be re-transported abroad， the consignor or the agent thereof shall fill in the export declaration， and make the declaration with the customs office on the basis of the relevant documents such as the warehouse exit instrument， etc.， the bonded warehouse shall handle the formalities for warehouse exit with the customs office and discharge the goods on the strength of the declaration form signed by the customs office for clearance.

　　Where the export port of outward goods is not under the jurisdiction of customs office in charge of the bonded warehouse， the relevant formalities may， upon approval of the customs office， be handled at the customs office of the export port， or the formalities for transit may be handled according to the relevant provisions on customs control.

　　Chapter V Legal Liabilities

　　Article 28 Where the goods stored in a bonded warehouse are damaged or lost during the storage period， the bonded warehouse shall， except that the damages or loss are caused by force majeure， pay the taxes for the damaged or lost goods to the customs office and assume the corresponding legal liabilities.

　　Article 29 Upon expiration of the storage period of the goods stored in a bonded warehouse， if no application is made for extending the period with the customs office in a timely manner or the goods are not re-transported to abroad or imported upon expiration of the extended period， the customs office shall deal with the case in accordance with Article 5 of the Measures of the Customs of the People's Republic of China on the Disposition of the Import Goods Undeclared within the Time Limit， the Inward Goods Discharged by Mistake or Over-discharged， and the Goods Waiving Import.

　　Article 30 After the establishment， alteration or written-off of a bonded warehouse， in case the customs office finds the original application materials are incomplete or inaccurate， it shall order the operating enterprise to make correction within the prescribed time limit， and if the customs office finds the enterprise has concealed the truth， provided falsified materials or otherwise violated the law， it shall punish that enterprise pursuant to the law.

　　Article 31 Where an enterprise operating a bonded warehouse commits any of the following acts， the customs office shall order it to

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