中华人民共和国海关对出口加工区监管的暂行办法（修订） General Administration of Customs, Oversight of Export Processing Zones T

国务院令第389号

（Order No. 81 of the General Administration of Customs， promulgated on 24 May 2000； revised according to the > Decision> on 2 September 2003.）

颁布日期：20030902 　实施日期：20031101 　颁布单位：国务院

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures are formulated in accordance with the PRC， Customs Law in order to strengthen and improve the administration of the processing trade， standardize Customs oversight of export processing zones， promote the sound development of export processing zones and encourage the increase of trade exports.

　　Article 2　Export processing zones （“Processing Zones”） in the People's Republic of China may be established only in existing economic and technology development zones approved by the State Council， and their establishment shall be reported by the people's government of the relevant province （autonomous region， municipality directly under the central government） to the State Council for approval， so as to avoid the establishment of redundant Processing Zones.

　　Article 3　Processing Zones are special zones subject to Customs oversight. Customs will set up establishments inside Processing Zones and exercise 24-hour oversight of goods entering and leaving the Processing Zones and of the relevant sites inside the Processing Zones， in accordance with these Procedures.

　　Article 4　Isolation facilities and closed circuit television monitoring and control systems that satisfy Customs oversight requirements must be set up between Processing Zones and the rest of the People's Republic of China （“Elsewhere in the PRC”）。 Processing Zone business may be engaged in only after the isolation facilities have passed the inspection of and been accepted by the General Administration of Customs.

　　Article 5　A Processing Zone shall have a Processing Zone administrative committee， export processing enterprises， warehousing enterprises that exclusively support the production activities of export processing enterprises and transportation enterprises that， with the approval of Customs， exclusively engage in the inbound and outbound shipment of goods within the Processing Zone.

　　No persons other than security personnel and enterprise personnel on shift duty may reside inside Processing Zones. The construction of any commercial facilities catering to everyday consumption needs is prohibited.

　　Article 6　Inside Processing Zones， it is prohibited to engage in commercial retailing， general trade， entrep？t trade and other business not related to Processing Zones.

　　Article 7　Enterprises established inside a Processing Zone （“Zone Enterprises”） shall register with Customs.

　　Article 8　Zone Enterprises shall prepare accounts books and statements in accordance with the PRC， Accounting Law and related laws and regulations of the State and in compliance with Customs oversight requirements. Zone Enterprises shall carry on bookkeeping and accounting on the strength of lawful and valid vouchers and record details of the inventories， assignments， transfers， sales， processing， use and wastage， etc. of their goods and articles entering and leaving the Processing Zone.

　　Article 9　Processing Zones shall be subject to online computer control and Customs inspections.

　　Zone Enterprises shall set up computer control databases that satisfy Customs oversight requirements and establish online computer connections with Customs for purposes of electronic data exchange.

　　Article 10　Zone Enterprises engaged in processing trade business shall neither be subject to the system of bank security deposits for processing trade business nor be subject to Customs control by means of the Processing Trade Registration Book.

　　Article 11　Customs has the right to examine and inspect goods， articles， means of transportation and persons entering and leaving Processing Zones a

nd relevant sites inside Processing Zones pursuant to the PRC， Customs Law.

　　Article 12　The State does not impose value-added tax on processed products inside Processing Zones.

　　Article 13　Goods whose import or export is prohibited by the State may not enter or leave Processing Zones.

　　PART TWO　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES AND AREAS OUTSIDE CHINA

　　Article 14　The owner， or its agent， of goods moving between a Processing Zone and an area outside China shall fill out a list of goods entering or leaving the country for record-filing on the basis of the approval document from the Processing Zone Administrative Committee and submit the same to the competent Customs house for the record. Record-filing forms shall be centrally printed and issued by the General Administration of Customs.

　　Article 15　Customs shall exercise oversight over goods moving between Processing Zones and areas outside China by the method of direct shipment or transfer to another Customs area.

　　Article 16　Goods moving between Processing Zones and areas outside China shall not be subject to import and export quotas or licensing， except for those subject to involuntary export quota.

　　Article 17　The import duty and import-stage tax on goods entering a Processing Zone from abroad shall be handled in accordance with the following provisions， unless laws or regulations provide otherwise：

　　1. the machines and equipment required for the construction of production-type infrastructure projects in the Zone and the capital construction supplies required for the construction of production plants and warehousing facilities in the Zone are exempt from duty and tax；

　　2. the machines， equipment and molds， and their maintenance parts and components， required by Zone Enterprises for production purposes are exempt from duty and tax；

　　3. the raw materials， parts， components， elements， packaging materials and consumables required by Zone Enterprises for the processing of export products are exempt from duty and tax；

　　4. reasonable quantities of office articles for own use by Zone Enterprises and administrative control authorities are exempt from duty and tax；

　　5. means of transportation and everyday consumption articles for own use by Zone Enterprises and administrative control authorities shall be declared to Customs in accordance with the relevant regulations for imports and will be subjected to duty and tax by Customs in accordance with regulations.

　　Article 18　Finished products processed by Zone Enterprises， and the scraps， leftovers， damaged goods， substandard goods， rejects， etc. generated in the course of their processing， that are sold to buyers outside China are exempt from export duty， unless laws or regulations provide otherwise.

　　PART THREE　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES AND DESTINATIONS ELSEWHERE IN THE PRC

　　Article 19　Goods shipped from a Processing Zone to a destination Elsewhere in the PRC shall be declared to Customs in accordance with the relevant regulations for imports and be subject to duty and tax as finished goods. Those of such goods that are merchandise subject to licensing shall additionally require the presentation to Customs of a valid import licence.

　　Article 20　The products processed by Zone Enterprises and the scraps， damaged goods， substandard goods and rejects， etc. generated in the course of processing shall be re-shipped out of the country. If any of the foregoing need to be shipped to a destination Elsewhere in the PRC due to special circumstances， they shall be categorized and subjected to the imposition of duty and tax according to their conditions when they are sold on the domestic market， after approval by Customs of a pertinent application by the enterprise. If they are merchandise subject to import licensing， they shall be exempted from import

licensing requirements. If it is a merchanise listed in the “Catalogue of Wastes in Restricted Import Category That Can Be Used As Raw Materials”， the enterprise shall apply to the environmental protection authority for an import licence according to the current provisions. If scraps or rejects without commercial value need to be shipped to a destination Elsewhere in the PRC for destruction， procedures for their departure from the Processing Zone shall be carried out with the competent Customs house on the strength of the approval document from the Processing Zone administrative committee and the environmental protection authority， and Customs shall exempt them from import licensing requirements， duty and tax.

　　Article 21　Zone Enterprises may not entrust the processing of products to enterprises Elsewhere in the PRC. If a certain step in the processing process must be entrusted to a processing enterprise Elsewhere in the PRC due to special circumstances， i.e. in the event that the technology or production process of the Zone Enterprise does not meet the product requirements， the enterprise Elsewhere in the PRC that accepts the entrustment may carry out the procedures for the goods' departure from the Processing Zone after paying a security deposit equal to the value of the goods to the competent Customs house of the Processing Zone in accordance， mutatis mutandis， with the regulations for administration of the temporary import of goods， provided that the basic form and the quantity of the processed goods are the same as those of the original products （at the time of their departure from the Processing Zone） and subject to the approval of the director of the competent Customs house.

　　The time limit for the processing work by the entrusted enterprise Elsewhere in the PRC shall be six months and may not

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