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

be extended. Following the completion of processing， the processed products （including any damaged goods， substandard goods and rejects） must be shipped back into the Processing Zone， and inspection， release and record verification and cancellation procedures shall be carried out with the competent Customs house of the Processing Zone on the strength of the application form for entrustment of processing to an enterprise Elsewhere in China filled out when the goods originally left the Processing Zone and the relevant documents.

　　Article 22　Machines， equipment and molds， etc. that are sold by Zone Enterprises to buyers Elsewhere in the PRC shall be dealt with in accordance with the State's current import policies and relevant regulations.

　　Article 23　Subject to the approval of the competent Customs house， Zone Enterprises may carry out product testing， inspection and exhibition activities Elsewhere in the PRC. Procedures for the departure from the Processing Zone of the goods to be tested， inspected or exhibited shall， mutatis mutandis， be carried out in accordance with the Customs regulations for administration of the temporary import of goods.

　　Article 24　If machines， equipment， molds or office articles， etc. used inside a Processing Zone must be shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes， the Zone Enterprise or the administrative control authority shall fill out a Liaison Form for the Shipment of Goods From an Export Processing Zone to a Destination Elsewhere in the PRC for Maintenance or Inspection Purposes and file an application with the competent Customs house. The machines， equipment， molds or office articles， etc. may be shipped to the destination Elsewhere in the PRC for maintenance， testing or inspection purposes only after the competent Customs house has approved the application and registered and examined the goods.

　　When Zone Enterprises ship molds to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes， they shall retain samples of the products produced with the molds so as to enable

Customs to examine the molds that are shipped back into the Processing Zone.

　　Machines， equipment， molds and office articles， etc. that are shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes may not be used for processing， production or other purposes Elsewhere in the PRC.

　　Article 25　Machines， equipment， molds or office articles， etc. shipped to a destination Elsewhere in the PRC for maintenance， testing or inspection purposes shall be shipped back into the Processing Zone within two months of the date on which they are shipped out. If they cannot be shipped back on schedule due to special circumstances， the Zone Enterprise shall explain the circumstances and apply for an extension to the competent Customs house seven days prior to the expiration of the time limit. Extensions may be applied for only once and may not exceed one month.

　　Article 26　Machines， equipment， molds and office articles， etc. that had been shipped to a destination Elsewhere in the PRC for maintenance purposes and are shipped back into the Processing Zone shall be limited to those that Customs can identify as the original goods or as new parts， fittings or accessories that have the same specifications； however， where parts， fittings or accessories are replaced， the original ones shall be shipped back into the Processing Zone along with the machines， equipment， molds or office articles.

　　Article 27　Goods entering a Processing Zone from Elsewhere in the PRC shall be regarded as exports and be declared to Customs as such. The tax refund available for export of such goods shall be handled in accordance with the following provisions， unless laws or regulations provide otherwise：

　　1. When China-made machines， equipment， raw materials， parts， components， elements or packing materials for use by Zone Enterprises， or reasonable quantities of capital construction supplies required for infrastructure construction or the construction of production or office buildings by processing enterprises or administrative control authorities， or other such goods enter a Processing Zone from Elsewhere in the PRC， Customs shall carry out Customs declaration procedures in accordance with the relevant regulations concerning exports and issue a Customs declaration for an export-related tax refund. The enterprise Elsewhere in the PRC shall apply to the tax authorities for an export-related tax refund （exemption） on the strength of the export-related tax refund copy of the Customs declaration. The specific procedures for the administration of such tax refunds （exemptions） will be separately issued by the State Administration of Taxation.

　　2. When everyday consumption articles and means of transportation， etc. for own use by Zone Enterprises and administrative control authorities enter a Processing Zone from Elsewhere in the PRC， Customs shall not issue a Customs declaration for an export-related tax refund.

　　3. When machines， equipment， raw materials， parts， components， elements， packing materials or capital construction supplies enter a Processing Zone from Elsewhere in the PRC， the enterprise Elsewhere in the PRC shall provide Customs with a list of the said goods or articles and declare the same as exports. The said goods or articles shall be released by Customs after inspection， and the import-stage tax already paid thereon shall not be refunded.

　　4. If merchandise whose export is prohibited or that is dealt in on a monopoly basis by the State must be shipped into a Processing Zone to carry out a certain step in the processing process because domestic technology does not meet the product requirements， the matter shall be submitted to the Ministry of Foreign Trade and Economic Cooperation for approval. Following such approval the merchandise shall， mutatis mutandis， be subject to Customs oversight in accordance with the measures for administration of the export of mater

ials for processing， and no Customs declaration for an export-related tax refund shall be issued for the goods so shipped into the Processing Zone.

　　Article 28　Goods and articles that enter a Processing Zone from Elsewhere in the PRC shall be shipped to such warehouse or place in the Processing Zone as designated by Customs. The enterprise Elsewhere in the PRC shall fill out an export declaration and carry out declaration procedures with the competent Customs house of the Processing Zone on the strength of the domestic purchase invoice（s） and packing list.

　　Article 29　Goods that have entered a Processing Zone from Elsewhere in the PRC may be shipped out of the country only after they have been substantially processed by a Zone Enterprise.

　　PART FOUR　OVERSIGHT OF GOODS INSIDE PROCESSING ZONES

　　Article 30　Zone Enterprises must truthfully declare to their competent Customs house the movement of their goods into and out of the Processing Zone. Customs shall inspect， release， and carry out record verification and cancellation for， the said goods on the strength of the list filed for the record and the relevant documents.

　　Customs shall carry out its record-filing， declaration， inspection， release and record verification and cancellation procedures in respect of goods moving into and out of the Processing Zone within the Processing Zone.

　　Article 31　Goods inside a Processing Zone may be assigned and transferred between Zone Enterprises. The two parties concerned must file relevant particulars of the goods assigned or transferred， such as the specific product names， quantities， amounts， etc.， with Customs in advance.

　　Article 32　Processing enterprises established inside a Processing Zone may not sell imported raw materials， parts and components that have not been substantially processed to buyers Elsewhere in the PRC. Warehousing service enterprises established inside a Processing Zone may not provide warehoused raw materials， parts or components to enterprises Elsewhere in China.

　　Article 33　Zone Enterprises shall carry out record verification and cancellation procedures at their competent Customs house once every half year on the basis of their account books and relevant documents， commencing from the date on which they launched their processing or warehousing business.

　　Article 34　If goods that have entered a Processing Zone diminish in quantity or sustain damage due to an event of force majeure， the processing or warehousing enterprise established inside the Processing Zone shall report the same to the competent Customs house， stating the reasons therefor， within 10 days after discovery. The enterprise shall be permitted to make a reduction in its accounts books following verification and confirmation by Customs.

　　PART FIVE　OVERSIGHT OF THE MOVEMENT OF GOODS BETWEEN PROCESSING ZONES

　　Article 35　To move goods between Processing Zones， the consignee and the consignor shall make a joint application to the competent Customs house for departure from the Processing Zone. Following Customs approval， the shipment shall be handled in accordance with the relevant regulations for the transportation of goods between different Customs areas.

　　Article 36　Goods that are shipped to another Processing Zone in another Customs area shall be released into the factory or warehouse by the competent Customs house of the receiving Processing Zone after it has verified that the seals and marks are intact and that the goods match the documents.

　　Article 37　If the movement of goods between Processing Zones cannot be handled as the transportation of goods between different Customs areas，

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/