关于大型高新技术企业适用便捷通关措施的审批规定 Provisions Concerning Approval of Application of Speedy Customs Formalities

　Party B shall ensure that the imports and exports for customs transfer be delivered to the customs' designated supervisory site in time and wholly. Without the customs' permission, the goods must not be taken apart, picked up, transported, refitted, mortgaged

, impawned, transferred, changed of marks, displaced for other use or disposed of in other ways. Party B shall take effective measures to control and supervise its entrusted companies engaged in declaration, transport, warehouse, etc. on observing and carrying out the above prescriptions, and shall bear corresponding liabilities for the violating acts of its entrusted companies engaged in declaration, transport, warehouse, etc……

　　Article 6 (Visiting Examinations) Upon Party B's request, Party A may dispatch personnel to go to the place where Party B is located to conduct examination associated with the process of loading or manufacturing on the imports and exports that are not convenient to be examined at Party A's customs clearance site.

　　Article 7 (Releases on Guarantee) Before confirming the classification and assessment of the goods, submitting the effective declaration forms, and paying the taxes and fees or going through other customs formalities, Party B may apply in advance to the customs for formalities of examination and release, except the imports and exports restricted by regulations and those which can not be guaranteed according to laws and administrative regulations. Party B shall bring forward supplementary documents or information, pay supplementary taxes or go through other supplementary customs formalities within the time limit prescribed by the customs.

　　Article 8 (Self Declaration and Declaration with Entrustment) Party B may go through customs declaration and tax payment formalities by itself/himself, or entrust the customs declaration companies approved to be registered at the customs to conduct the formalities of customs declaration and tax payment. If Party B entrusts deputies with the "customs declaration in advance", it shall transfer its entrustment through Network 17999 to China Electronic Ports in accordance with customs rules, and sign in electronic form on the declaration forms prepared by the deputies. If Party B entrusts deputies with the "release on guarantee", it shall transfer its entrustment through Network 17999 to China Electronic Ports in accordance with customs rules, and sign and stamp on the List of Imports (Exports) Released on Guarantee. Party B shall bear all its deputies' obligations of paying taxes and going through customs clearance formalities, and bear the corresponding legal liabilities.

　　Article 9 (Party B's Fundamental Obligations) Party B shall put emphasis on law-abiding consciousness, observe the customs rules and regulations, perform various undertakings, cooperate with the customs in examination, be strict with internal management, enhance supervision on its entrusted companies engaged in declaration, transport, warehouse, etc., and guard against smuggling activities carried out by internal and external personnel who take the advantage of the convenience provided by Party A. If Party B finds that the imported or exported goods are not in accordance with the particulars furnished in customs declaration during the process of loading, storage and manufacture, it shall report immediately to the customs and go through the supplementary custom formalities.

　　Article 10 (Management of Account Books and Materials) Party B shall establish, work out and keep account books, accounting vouchers, fiscal statement and other accounting documents in accordance with law, and ensure their verity, accuracy and completeness in recording and reflecting the relevant aspects of the imported and exported goods; it shall keep well the customs declaration documents, import and export permit, contracts, original receipts and other relevant documents concerning the imported and exported goods to be ready for the customs' examination. If Party B keeps accounts by computer, it shall provide Party A with the accounting software, users' book and other relevant documents; it shall open its computer accounting system to Party A for examination and ratificati

on.

　　Article 11 (Obligation of Reporting on Economic Condition) If Party B's operating or economic condition changes enormously due to recombination, liquidation, deteriorating fiscal status, etc., or if it is punished by relevant law enforcement organizations due to violation of laws, regulations and rules, it shall report to Party A in time.

　　Article 12 (Suspension and Renewal of Speedy Customs Formalities) If Party B is under any of the following circumstances, Party A is entitled to suspense Party B's application of one or several items of the speedy customs formalities confirmed in this Letter of Guarantee.

　　(1) Does not establish, work out or keep the relevant account books or documents or make untrue record with disordered management;

　　(2) Does not go through supplementary customs formalities within the customs' prescribed time limit;

　　(3) Lends its appropriative IC card specially used for customs declaration to others or lets its IC card used by others as their own;

　　(4) Does not immediately report to Party A when it loses its IC card specially used for declaration;

　　(5) Is behind in payment of taxes or does not implement customs' punishment;

　　(6) Misuses its IC card specially used for declaration due to its disordered internal management, and commits serious mistakes in customs declaration for many times;

　　(7) Its credit or fiscal status deteriorates seriously.

　　If Party B has made rectification or improvement within a prescribed time limit, Party A shall renew its application of various speedy customs formalities confirmed in this Letter of Guarantee.

　　Article 13 (Recall of Speedy Customs Formalities) If Party B is under any of the following circumstances, Party A shall be entitled to recall Party B's application of one or several items of speedy customs formalities:

　　(1) Smuggles;

　　(2) Violates the customs supervision rules and the circumstances are serious;

　　(3) Does not make rectification or improvement within the prescribed time limit after suspension of application of one or several items of speedy customs formalities confirmed in this Letter of Guarantee;

　　Party A shall not accept any of Party B's application of speedy customs formalities within 6 months from the customs' decision of punishment.

　　Article 14 (General Guarantee) Party B shall carry out this Letter of Guarantee in earnest, and shall undertake to the customs all its obligations of payment of taxes and fines, seizure of goods and recovery of money with all of its assets, if it is behind in payment or does not implement the customs' administrative punishment.

　　Article 15 (Other Legal Liabilities) The implementation of this Letter of Guarantee shall not exclude Party B from undertaking any other liabilities and responsibilities prescribed by laws, administrative regulations and customs rules.

　　Article 16 (Taking effect of This Letter of Guarantee) This Letter of Guarantee shall take effect upon the date (__ Year ___ Month ___ Day) when it is signed and stamped by two parties and accepted for record by the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation. (This Letter of Guarantee shall be valid upon the date (___ Year ___ Month ___ Day) when it is signed and stamped by two parties and approved by the General Administration of Customs and the Ministry of Foreign Trade and Economic Cooperation.)

　　Article 17 (Effective Time and Renewal of this Letter of Guarantee) This Letter of Guarantee shall be valid for one year from its effective date. If the two parties do not put forward any termination of this Letter of Guarantee, its effective time shall be renewed automatically, one year for one renewal.

　　Article 18 (Rule of Exception) Within the effective time of this Letter of Guarantee, if any changes of laws, administrative regulations a

nd customs rules and norms directly affect the implementation of the provisions of this Letter of Guarantee, the laws, administrative regulations, customs rules and norms shall be observed first. The two parties shall negotiate to modify this Letter of Guarantee in time in accordance with the above provisions.

　　Article 19 (Copies of Letter of Guarantee and Keeping of Them) This Letter of Guarantee is quintuplicate with the same legal effect. The General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, the Commission (Department, Bureau) of Foreign Trade and Economic Cooperation, and the two parties shall all keep one copy respectively.

　　Party A: (Seal) Party B: (Seal)

　　Representative:(Signature) Representative: (Signature)

　　Date: Date

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