中华人民共和国海关出口加工区货物出区深加工结转管理办法

海关总署令第126号

颁布日期：20050321 　实施日期：20050501 　颁布单位：海关总署

No. 126

The Administrative Measures of the Customs of the People's Republic of China for the Transfer of Goods from an Export Processing Zone to Other Places for Deep Processing were adopted after deliberation at the executive meeting of the General Administration of Customs on March 9， 2005. They are hereby promulgated and shall go into effect as of May 1， 2005.

Director Mu Xinsheng

March 21， 2005

Administrative Measures of the Customs of the People's Republic of China for the Transfer of Goods from an Export Processing Zone to Other Places for Deep Processing

Article 1 For the purpose of further improving the management of export processing zones， facilitating the production and business operations of enterprises within the export processing zones， encouraging the expansion of export in foreign trade and promoting the transformation and upgrading of processing trade， the present Measures are formulated in accordance with the Customs Law of the People's Republic of China， Interim Measures for the Supervision of the Customs of the People's Republic of China over the Export Processing Zones and other relevant laws and administrative regulations.

Article 2 The phrase “transfer of goods from an export processing zone to other places for deep processing ” shall refer to the business activities that a processing enterprise in an export processing zone （hereinafter referred to as the transferring enterprise） goes through the customs declaration formalities in accordance with the Interim Measures for the Supervision of the Customs of the People's Republic of China over the Export Processing Zones， transfers the goods processed or manufactured by itself， directly or via a bonded storage enterprise， to a processing trade enterprise in another export processing zone， bonded zone or any other area subject to the special supervision of the customs or to an area not subject to the special supervision of the customs （hereinafter referred to as receiving enterprise） for the purpose of export after further processing.

Article 3 No bonded materials of a transferring enterprise may be transferred out of the export processing zone for deep processing unless they have been processed substantially.

Article 4 The products processed or manufactured by an enterprise in an export processing zone， which are transferred to an enterprise in another export processing zone， bonded zone or any other area subject to the special supervision of the customs for the purpose of deep processing， are not included in the customs' statistics.

The products processed or manufactured by an enterprise in an export processing zone， which are transferred to a processing trade enterprise out of the zone for deep processing shall be included in the customs' statistics under a single item.

Article 5 No receiving enterprise or transferring enterprise， may undertake the transfer of goods from an export processing zone to other places for deep processing when it is under any of the following circumstances：

（1） It is ordered by the customs to make rectification within a time limit because it does not meet the supervisory requirements of the customs， and is in the rectification period；

（2） It is being investigated by the customs because it is suspected of involving in a case of smuggling， and the case is not concluded yet；

（3） It fails to submit its Processing Trade Brochure for verification within the prescribed time limit；

（4） It is exclusively engaged in maintenance or design and development； and

（5） Other circumstances under which it fails to meet the supervisory conditions for the transfer of goods for deep processing.

Article 6 With regard to the transfer of the goods of an enterprise in an export processing zone to other places for deep processing， the transferring enterprise may not transfer the goods until it， upon the strength of the official reply of the administrative committee of the export processing zone， has gone through the customs registration formalities with the customs of the export processing zone where it is located.

If the goods is to be transferred to an enterprise in another export processing zone， bonded zone or any other area subject to the special supervision of the customs， the receiving enterprise shall， upon the strength of the official reply of the administrative committee of the export processing zone where it is located， go through the formalities for the transfer of goods under the preceding provisions. If the goods is to be transferred to an processing enterprise not within an export processing zone， bonded zone or any other area subject to the special supervision of the customs， the receiving enterprise shall， upon the strength of the official reply of the administrative department of commerce （foreign trade and economic cooperation）， go through the formalities for the transfer of goods under the preceding provisions.

Article 7 With regard to the goods to be transferred to another processing enterprise not within an export processing zone， bonded zone or any other area subject to the special supervision of customs， the customs shall handle relevant formalities under relevant provisions on the import goods for processing trade. If the goods to be transferred fall into the catalogue of commodities subject to import license administration under the processing trade， the enterprise shall provide the customs with the corresponding valid import license.

Article 8 A transferring enterprise or receiving enterprise may go through the formalities for the transfer of goods by way of “delivering goods in batches and declaring at the customs all at once”。

If the products manufactured by the transferring enterprise are to be transferred to another export processing zone， bonded zone or any other area subject to the special supervision of the customs， the transferring enterprise and the receiving enterprise shall respectively go through the formalities for the transfer of goods with competent customs. If the goods is to be transferred to another processing enterprise not within an export processing zone， bonded zone or any other area subject to the special supervision of the customs， the transferring enterprise and the receiving enterprise shall go through the formalities for the transfer of goods with competent customs where the transferring enterprise is located.

Article 9 As to the transfer of goods from an export processing zone to other places， if the goods is to be transferred to another export processing zone， bonded zone or any other area under the special supervision of the customs， except under special circumstances， the customs formalities shall be gone through by referring to the relevant provisions on customs change transportation.

If the products manufactured by the transferring enterprise are to be transferred to another export processing zone， bonded zone or any other area subject to the special supervision of the customs and the formalities for the transfer of goods can't be handled by referring to the supervision applicable to the transshipment of goods between different customs houses， the enterprise may complete the transportation of the goods by itself after it has provided the corresponding guaranty to the competent customs where the transferring enterprise or receiving enterprise is located.

Article 10 As to the products of an enterprise in an export processing zone to be transferred to a processing enterprise not with an export processing zone， bonded zone or any other area subject to the special supervision of the customs， the transferring enterprise or receiving enterprise shall， when it files a transfer plan with the customs， submit the Customs of the People's Republic of China – Application Form for the Transfer of Goods from an Export Processing Zone to Other Places for Deep Processing （hereinafter referred to as the Application From， see Annex 1.） and shall faithfully fill out all the items in the Application Form.

An Application Form can be used by only one transferring enterprise and one receiving enterprise， but may correspond to many “Processing Trade Brochures” of the receiving enterprise.

Article 11 A receiving enterprise or transferring enterprise shall go through the registration formalities for its transfer plan according to the following requirements：

（1） The receiving enterprise shall fill its receiving plan in the Application （in quadruplicate）， and then shall， upon the strength of the Application， go through the registration formalities with the customs where the receiving enterprise is located；

（2） After completing the registration formalities， the customs of the place where the receiving enterprise is located shall keep the first page of the Application and return the other three pages back to the transferring enterprise via the receiving enterprise；

（3） The transferring enterprise shall， within 30 days as of the registration with the customs of the place where the receiving enterprise is located， fill in the relevant contents about the enterprise concerned upon the strength of the other three pages of the Application Form to complete the registration formalities with the customs of the place where the transferring enterprise is located. If the contents in the Application Form offered by the transferring enterprise to the customs do not meet the relevant provisions of the customs， the customs shall， on the spot or within 5 days from receipt of the Application Form， inform the transferring enterprise， for once， of the items to be supplemented and corrected. If the application is rejected， the customs shall produce and issue the applicant a Decision on Rejection of Customs Administrative Licensing Application and inform it of the right to apply for administrative reconsideration or lodge an administrative litigation. The transferring enterprise or receiving enterprise shall file a new application and go through the registration formalities again； and

（4） After examination， the customs of the place where the transferring enterprise is located shall keep the second page of the Application Form， and hand out the third and fourth pages to the transferring enterprise and receiving enterprise. Upon the strength of the third and fourth page of the Application Form， the receiving enterprise and transferring enterprise shall go through the formalities for the register of receipt and delivery of the transferred goods as well as the formalities for the customs declaration.

Article 12 After completing the formalities for registering the transfer， a transferring enterprise and receiving enterprise shall deliver and take the goods according to the Application Form approved by the customs at both the transferring and receiving places. Each batch of goods consigned by the transferring enterprise shall be faithfully noted down in the Registry Form of the Actual Transfer of Goods from an Export Processing Zone （in triplicate， hereinafter referred to as the Registry Form. See Annex 2.）。 The goods may be transferred out of the export processing zone after the customs notes down the relevant matters in the Register Form at the customs checkpoint of the transferring place.

Article 13 After a transferring enterprise or receiving enterprise actually delivers or receives a batch of goods， it may， upon strength of the Application Form and the Registry Form with the relevant matters noted down by the customs at the customs checkpoint of the transferring place， go through declaration formalities with the customs for a single batch or for all batches. The transferring enterprise or receiving enterprise shall， after the actual delivery or receipt of every batch of goods， go through the declaration formality for the said batch of goods within 30 days as of the actual delivery or receipt of every batch of goods.

One bill of entry for the transfer of goods shall correspond to one export bill. The transferring enterprise or receiving enterprise shall， under the provisions of the customs， faithfully and accurately declare to the customs the name of the goods being transferred， serial number of the commodity， specification， quantity， price， etc. The customs at the transferring place or receiving place shall verify the declared data.

Article 14 In case the goods that are transferred out of the export processing zone are returned or returned to the transferring export processing zone for replacement due to inconformity with the quality as required or for any other reason， if the receiving enterprise is a processing trade enterprise not within an export processing zone， bonded zone or any other area subject to the special supervision of the customs， the competent customs at the transferring place shall handle the relevant formalities according to relevant provisions on the return or return for replacement， shall note down the relevant information about the actual return or return for replacement in the Registry Form and give a clear indication of “Return” or “Return for Replacement”。 If the receiving enterprise is an enterprise in another export processing zone， bonded zone or any other area subject to the special supervision of the customs， the receiving enterprise and transferring enterprise shall go through the relevant formalities in the local competent customs respectively.

In case the goods that are transferred out of an export processing zone are necessary to be returned for maintenance due to inconformity with the quality as required or for any other reason， the relevant formalities shall be gone through by referring to the provisions on the return for replacement.

Article 15 A transferring enterprise shall uniformly issue export invoices for the goods that are transferred out of an export processing zone for deep processing. The receiving enterprise and transferring enterprise shall make settlement in foreign currency， and the customs shall， in accordance with relevant provisions， issue a Certification Page of the Customs Declaration for Export Proceeds in Foreign Exchange.

Article 16 All the goods that are transferred out of an export processing zone for deep processing shall be processed and exported. For a special reason， if it is really necessary to sell the goods within China or use the goods for producing products to be sold within China， the processing enterprise not within an export processing zone shall go through the formalities under the relevant provisions of the state.

Article 17 An enterprise that adopts computer network management may go through the formalities for the transfer of goods through the computer network.

Article 18 Where a receiving enterprise or transferring enterprise violates the present Measures， it shall be punished in accordance with the Customs Law of the People's Republic of China and the Regulation on the Implementation of the Administrative Penalties under the Customs Law of the People's Republic of China. If a crime is constituted， it shall be prosecuted for criminal liabilities according to law.

Article 19 The power to interpret the present Measures shall be vested in the General Administration of Customs.

Article 20 The present Measures shall go into effect as of May 1， 2005.

Annexes：

1. The Customs of the People's Republic of China – Application for the Transfer of the Goods from an Export Processing Zone to Other Places for Deep Processing （Omitted）

2. Registry Form of the Actual Transfer of Goods from an Export Processing Zone （Omitted）