深圳经济特区福田保税区条例（修正） Shenzhen Special Economic Zone, Futian Bonded Zone Regulations (Revised)

stipulations of the laws and regulations.

　　Article 24　Leaseholds to bonded zone land shall be obtained through the signing of a written leasehold assignment contract by the administration bureau with the applicant， and the leaseholder shall pay the land price in accordance with the contract agreement.

　　If the leaseholder has not developed and made use of the land within one year of the date the assignment contract came into effect， the administration bureau shall take back the leasehold without compensation.

　　If it is necessary to change the use to which the land is put this must be approved by the administration bureau and the relevant land use procedure carried out.

　　Article 25　Transfer， rental and mortgage of real property within the bonded zone must be registered with the administration bureau and tax collected in accordance with the law.

　　Article 26　The leaseholder must pay the lease fee to the administration bureau. The level of lease fee shall be set by the city government.

　　Article 27　The land price and lease fees collected by the administration bureau must be used for land development and infrastructure construction within the bonded zone and must not be diverted to other uses.

　　Article 28　Project construction within the bonded zone shall be examined and approved by the administration bureau in accordance with the relevant national and SEZ regulations， and be put on file with the city construction administration department.

　　The city construction administration department shall monitor the quality and safety of project construction within the bonded zone in accordance with the law， and the administration bureau shall render assistance in this.

　　Administration of construction of specialized projects shall be carried out in accordance with the relevant national and SEZ regulations.

　　Article 29　Public facilities within the bonded zone shall be administered by specialist companies authorized by the administration bureau. Residential estates within the bonded zone shall be administered by the owner on his own or by an appointed administration company

.

　　Article 30　The bonded zone security buffer zone along the north bank of the Shenzhen River shall be used specifically for security patrols. There shall be no change of use or conduct of other business there.

　　Article 31　Property rights over land and accompanying office and duty accommodation within the bonded zone used by the administration bureau and the relevant State organizations belong to the city government. The users shall not transfer or rent out such rights or property or put them to any other use for profit.

　　Article 32　Property rights over real property within the bonded zone living district shall not be transferred to a work unit or individual outside the bonded zone， unless city government regulations stipulate otherwise.

　　PART FIVE

　　ADMINISTRATION OF TRADE

　　Article 33　Trade enterprises within the bonded zone may set up production material markets and import product display and sale markets and may supply non-bonded zones within China.

　　Article 34　Domestic and foreign products may be brought into the bonded zone for display and sale. Enterprises may conduct trade negotiations and place orders for goods within the bonded zone.

　　Article 35　Enterprises from non-bonded zones within China with the right to conduct import and export business may， with the approval of the relevant department in charge， establish branch organizations within the bonded zone and conduct trade in accordance with the law.

　　Article 36　Production-oriented enterprises within the bonded zone may import raw materials， parts and equipment required for their own production and may export their own products.

　　With the approval of Customs， enterprises within the bonded zone may appoint or be appointed by enterprises from non-bonded zones within China to carry out processing industry.

　　Article 37　With the approval of the relevant departments in charge， enterprises within the bonded zone may conduct equipment leasing business.

　　Article 38　With the exception of commodities of which import or export is prohibited by the State or on which other special requirements are placed， goods shall move freely between the bonded zone and abroad. They shall be exempt from licences and not subject to quota restrictions. Movement of goods from the bonded zone to non-bonded zones within China， or from non-bonded zones within China to the bonded zone， shall be carried out in accordance with the relevant national regulations.

　　Article 39　Sale of goods produced within the bonded zone to non-bonded zones within China shall be carried out in accordance with the relevant national regulations.

　　PART SIX　ADMINISTRATION OF TAX AND FINANCE

　　Article 40　Goods brought from outside China into the bonded zone shall be exempt from tariffs， import consumer tax and value-added tax in accordance with national regulations， except where other laws and regulations apply.

　　Goods brought into the bonded zone exempt from tariffs， import consumer tax and value-added tax which are then moved to non-bonded zones within China shall be subject to tariffs， import consumer tax and value-added tax in accordance with the relevant national laws and regulations.

　　Goods transiting the bonded zone to abroad shall be exempt from tariffs， consumer import tax and value-added tax.

　　Article 41　Goods produced or processed by enterprises within the bonded zone and sold within the bonded zone shall be exempt from consumer tax and value-added tax.

　　Article 42　Construction materials， mechanical equipment and articles for office use imported by enterprises within the bonded zone for their own use shall be exempt from tariffs， import consumer tax and value-added tax.

　　The import of a reasonable quantity of administrative equipment and articles for office use by administrative authorities within the bonded zone shall be exempt from tariffs，

import consumer tax and value-added tax.

　　Article 43　Goods bought in by enterprises within the bonded zone from non-bonded zones within China shall be declared to and put on file with the tax authorities. Those which meet the conditions for export tax rebates shall be processed for export tax rebates in accordance with the relevant regulations.

　　Article 44　Enterprises within the bonded zone may open foreign exchange cash accounts. Enterprises which have no foreign exchange account or which have insufficient foreign exchange may buy foreign exchange from the designated banks in accordance with the regulations.

　　Article 45　With the approval of the departments in charge of finance， foreign banks within the bonded zone may conduct Renminbi business.

　　Article 46　With the approval of the departments in charge of securities， enterprises within the bonded zone may issue shares and bonds in China and abroad in accordance with the relevant national laws and regulations on administration of securities.

　　Article 47　Enterprises within the bonded zone may settle accounts between themselves in foreign currency. The specific procedure shall be carried out in accordance with the PRC， Foreign Exchange Control in Bonded Zones Procedures.

　　PART SEVEN

　　MONITORING OF IMPORTS AND EXPORTS

　　Article 48　Goods from outside China may be imported to and exported from the bonded zone freely， with the exception of goods of which import is prohibited by the relevant national regulations. The import and export of goods to and from the bonded zone must be declared to Customs.

　　The import and export of goods， means of transport and individual possessions between the bonded zone and non-bonded zones within China shall be subject to Customs inspection in accordance with the law.

　　Article 49　Transport of goods from the bonded zone to non-bonded zones within China is regarded as import. Transport of goods from non-bonded zones within China to the bonded zone is regarded as export.

　　Article 50　The movement of personnel between the bonded zone and abroad must be subject to the administration of the border defence investigation authorities in accordance with the law.

　　Article 51　Passes for personnel and means of transport moving between areas within China and the bonded zone shall be approved and issued by the administration bureau.

　　Article 52　Movement of means of transport or other vehicles between areas within China and the bonded zone shall be by passes or plates approved and issued by the administration bureau or recognized by the administration bureau.

　　Article 53　Machinery， equipment， means of transport， construction materials and articles for office use etc supplied from non-bonded zones within China to administrative organizations and enterprises within the bonded zone and to their staff shall be registered for clearance by Customs.

　　Article 54　Persons of foreign nationality， overseas Chinese and compatriots from Hongkong， Macao and Taiwan in possession of a valid passport or documents can enter and leave the bonded zone via areas adjacent to it or via the special channels to and from Hongkong.

　　PART EIGHT　LEGAL LIABILITY

　　Article 55： Persons， goods or means of transport entering or leaving the bonded zone in violation of the relevant national laws and regulations on Customs， border defence investigation， health quarantine， plant quarantine， goods inspection etc shall be penalized variously in accordance with the law by the Customs， border defence investigation， health quarantine，

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