中华人民共和国海关对保税仓库及所存货物的管理办法
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[88]署货字第375号 Article 1 The present rules are hereby formulated in order to meet the development of foreign economic relations and trade， and facilitate production， storage and transportation and promote the construction of socialist modernization in accordance with the Customs Law of the People's Republic of China. Article 2 The bonded warehouse is confined to store goods of processing imported materials and buyer-supplied materials for re-export， or goods of temporary storage for re-export， and goods permitted by the Customs to enter the territory and suspend the formality of import duty. Other imported goods for general trade shall not be allowed to be stored in the bonded ware house. Article 3 The bonded warehouse shall have special security facilities for storing and piling up the imported goods； shall establish complete ware house management system and detailed warehouse account books； shall provide full-time management personnel trained and approved by the Customs. The operator of the warehouse shall have ability to pay tax to the Customs. When setting up a bonded warehouse， the operator shall fill in the “Application for Bonded Warehouse Form” with the business license issued by the administrative bureau for industry and commerce， and shall submit the document of approval permitting to conduct the relevant businesses issued by the competent authority of foreign economic relations and trade， and apply to the Customs. After the on-the-spot investigation and examination by the Customs， the “Registration Certificate of Bonded Warehouse” shall be issued. Article 4 The bonded warehouse shall have full-time personnel in charge of the storage of the goods， and shall list receipt， delivery and storage of the stored goods of last month into forms and report them within the first 5 days of each month to the Customs for verification. The stored goods shall not be processed in the bonded warehouse. If it is necessary to change the packages or print shipping marks， it shall be conducted under the Custom's supervision and control. Considering necessary， the Customs may add locks jointly with the operator of the bonded warehouse. The Customs may at any time send its officer into the warehouse to check the storage and relevant account books of the goods， if necessary， the Customs may send its officer to station in the warehouse for supervision and control. The operator of the bonded warehouse shall offer office and necessary convenience for the Customs. The operator of the bonded warehouse shall pay the fees of the supervision and control in according to regulations. Article 5 When the bonded goods enter into the territory through the Customs at which the bonded warehouse is located， the owner or his agent shall fill in declaration for imported goods in triplicate， and affix “Goods of Bonded Warehouse and state the goods will be stored in the specific bonded warehouse and declare to the Customs. After examination and release by the Customs， one copy shall be kept for the Customs' record， and other two copies shall be handed over to the bonded warehouse with the goods. The operator of the bonded warehouse shall at once sign the declaration after the receipt of the goods. One copy of the declaration shall be kept for record， and another copy shall be handed back to the Customs for record. If the owner imports goods at a port at which the warehouse is not locate， the owner shall go through the formalities of transportation between deferent Customs according to the provisions of the Customs. When the goods arrive at the destination， the owner shall go through the formality of storage according to the provisions stipulated in Paragraph One of this Article. Article 6 When the bonded goods enter the domestic market for sale upon verification and permission by the Customs， the owner of the goods or his agent shall submit the licenses of imported goods， the declaration for imported goods and other necessary documents to the Customs and pay the customs duty， product （value added） tax and consolidated industrial and commercial tax， and then the Customs shall release the goods with stamps on the documents， and shall nullify the original declaration for imported goods. The bonded fuel and spare parts used by Chinese or foreign vessels on international routes and the bonded spare parts used for maintaining relevant foreign products free of charge relevant foreign products during the guarantee period shall be exempted from the Customs duty， the product（value added） tax and the consolidated industrial and commercial tax. Article 7 When the owner wants to take delivery of the goods from the bonded warehouse of processing import materials and buyer-supplied materials， the owner shall beforehand go through the Customs formalities of registration on file with the document of approval contract and relevant documents and fill in the special declaration for processing imported materials and buyer-supplied materials the “Release Certificate of the Materials of Bonded Warehouse” in triplicate. One copy of the release certificate shall be kept by the approving Customs on file， one copy shall be kept by the person who draws the materials for records， and one copy shall be sent over to the owner of the goods with the Customs' stamp of release. The operator of the warehouse shall deliver the relevant goods based on the Release Certificate of the Materials with the Customs' stamp on it， and by it go through the procedure of conciliation to the Customs. For drawing the imported materials used for processing imported materials and buyer-supplied materials， the Customs shall administrate them according to the regulations concerning processing imported materials and buyer-supplied materials， and decide tax exemption or collection according to actuarial facts of processing and export. Article 8 When bonded goods are re-exported， the owner of the goods or His agent shall fill in the declaration for exported goods in triplicate and submit the declaration with the Customs' stamp obtained when the goods were imported for examination， and then go through the Customs formalities of re-export. After the documents have been examined by the Customs totally with the goods， the Customs shall affix on the declaration for exported goods. One copy of the declaration shall be kept on file， one copy shall be handed back， and one copy shall be brought with the goods to the Customs where the goods leave the territory. By it the Customs will release the goods out of the territory. Article 9 The goods shelves， office stationery， equipment for management， transport vehicles， equipment for moving， lifting and packaging and machines for refitting imported for self-use of the bonded warehouse shall be collected the Customs duties， the product （value added） tax and the consolidated industrial and commercial tax according to the regulations， no matter the equipment were purchased at price or offered free of charge by foreign businessmen. Article 10 The duration of the goods stored in the bonded warehouse is one year. The extension of duration may be applied to the Customs because of special situations， but the extension shall not exceed one year. The bonded goods which have not been imported nor re-transported out of the territory after the duration， shall be sold off by the Customs. The earnings gained from the sale shall be handled according to the provisions of Article 21 of the Customs Law of the People's Republic of China. Article 11 If the goods stored in the bonded warehouse happen to be missing in the duration， the operator of the bonded warehouse shall take the liability to pay the taxes for the shortage unless it is due to force majeure. And the matter shall be dealt with by the Customs according to relevant regulations. Article 12 If the operator of the bonded warehouse violates the present rules or undertakes smuggling， the Customs shall handle the case in accordance with the Customs Law of the People's Republic of China and the relevant regulations. Article 13 These present Rules shall enter into force on May 1， 1988 |
