中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法 Decree of the Customs General Administration of the Peoples Republi

（7） The enterprise failing to apply for the procedures of transfer settlement and customs declaration within the specified timeframe may apply for the relevant procedures again after being handled by the customs authority according to Article 12 of the Measures.

　　Article 10 In the event that the transferring enterprise uses foreign exchanges for settling accounts， the customs shall issue the certificate verifying foreign exchange settlement to attach to the declaration form according to the relevant provisions.

　　Article 11 If the competent customs authority administers the transfer across the costumers surveillance zones for processing trade through computer networks， the enterprise may complete the record for file-keeping， registration and declaration of the transfer via the network.

　　Article 12 If the transferring-in or transferring-out enterprise violates the Measures， the violator shall be dealt with by the customs authority according to the provisions of the Customs Law of the People's Republic of China and Rules for the Implementation of Administrative Penalties of he Customs Law of the People's Republic of China； if the violation constitutes a criminal offence， the violator shall be subject to criminal prosecution and punishments in accordance with law.

　　Article 13 The transfer of deep processing transaction by the enterprises in the same Customs surveillance zone shall be conducted according to the Measures， and the procedures may be simplified if approved by the relevant Customs office directly under the Customs General Administration. The specific approaches shall be formulated by the Customs offices concerned.

　　Article 14 The Customs General Administration is responsible for the interpretation of the Measures.

　　Article 15 The Measures shall take effect as of March 1， 2004. The Measures of the Customs of the People's Republic of China for the Administration of the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade across the Costumers Surveillance Zones released on September 22， 1999 （promulgated by Order No. 75 of the Custo

ms General Administration） shall be abolished simultaneously.

　　Attachment：

　　1. Application Form for the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the People's Republic of China

　　2. Registration Form on the Actual Situation of Transfer of the Bonded Goods

　　3. Bill of Receiving and Delivering the Transferred Good

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