中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法

一九九０年九月八日国务院批准
(Approved by the State Council on September 8, 1990 and promulgated by Decree No. 13 of the General Customs Administration on September 9, 1990)

第一章 总则
Chapter I General Provisions

第一条 为了促进上海外高桥保税区的建设，发展外向型经济，根据《中华人民共和国海关法》以及国家其他有关法规的规定，制定本办法。
Article 1 These Measures are formulated in accordance with the Customs Law of the People's Republic of China and the provisions of other pertinent laws and regulations promulgated by the State in order to promote the construction in the bonded area of Outer Gaoqiao in Shanghai and develop the export- oriented economy.

第二条 上海外高桥保税区（以下简称保税区）为海关监管区，海关在保税区内依法执行监管任务。
Article 2 The bonded area of Outer Gaoqiao in Shanghai (hereinafter referred to as "the bonded area") is under the supervision and administration of the Customs, and the Customs shall carry out the task of supervision and administration in the bonded area according to law.

保税区与非保税区（指中国境内的其他地区，下同）分界线设置完善的隔离设施。
On the demarcation line between the bonded area and the non-bonded areas (i.e., the other areas within the territory of China, the same below) shall be established well equipped separation installation.

第三条 进出保税区的货物、运输工具和个人携带物品，必须经由设有海关机构的出入口进出，如实向海关申报，接受海关检查。
Article 3 Goods, means of transport, or articles carried by individuals entering or leaving the bonded area must go through the entrance and exit of the Customs establishments.They shall be declared at the Customs truthfully and accept the inspection of the Customs.

保税区内从事进出口业务的企业和生产、仓储企业应当持上海市人民政府或者其指定的主管部门的批准文件向海关登记备案。
Enterprises engaged in import and export business and enterprises engaged in production and storage business in the bonded area, shall present document of approval, issued by the Shanghai People's Government or by the competent authorities designated by it, to the Customs for registration.

第四条 保税区进出口货物，应当由收货人、发货人或者他们的代理人填写进出口货物报关单，并按规定交验有关单证。
Article 4 With respect to import and export commodities in the bonded area, the consignee, the consignor, or their agent shall fill in the declaration form for import and export commodities, and present the relevant documents in accordance with provisions.

第五条 保税区内仅设立行政管理机构以及有关企业。
Article 5 Within the confines of the bonded area, only the competent administrative organs and relevant enterprises are to be established.

除安全保卫人员外，其他人员不得在保税区内居住。
With the exception of the security personnel, no other personnel shall be permitted to reside in the bonded area.

第六条 保税区内行政管理机构和企业进口的供本机构、企业使用的货物仅限在保税区内使用，未经批准，严禁转让、销售非保税区。
Article 6 Within the confines of the bonded area, goods imported by the competent administrative organs or enterprises for their own use shall be used only in the bonded area; these goods are strictly forbidden to be transferred or sold in the non-bonded areas without approval.

保税货物必须复运出境或经加工后复运出境 。
The bonded goods must be re-transported out of the territory, or be re-transported after being processed out of the territory.

如遇特殊情况需将货物转让、销售非保税区的，则视同进口，应交验国家规定的进口许可证，并缴纳进口关税和进口环节的产品税（增值税）或工商统一税。
If, under special circumstances, the aforesaid goods must be transferred to, or sold in non-bonded areas, they shall be regarded as imported goods, and the persons concerned shall present import licence as prescribed by the State, and pay import duty and product tax in the link of import (i.e. tax on added value) or consolidated industrial and commercial tax.

第七条 在保税区设立国家限制和控制的生产项目，须经国家规定的主管部门批准。
Article 7 The establishment of production of projects, in the bonded area, which are restricted and controlled by the State, shall be approved by the competent authorities prescribed by the State.

第八条 国家禁止进出口的货物、物品不得运入、运出保税区。
Article 8 Goods and articles, whose import and export are forbidden by the State, shall not be brought into or out of the bonded area.

目的在于销往非保税区的货物不得运入保税区。
Goods intended to be sold in the non-bonded areas shall not be transported into the bonded area.

第九条 海关对保税区进出口的货物及有关场所，有权按照《中华人民共和国海关法》的规定进行检查。
Article 9 The Customs has the right to inspect, according to the provisions of the Customs Law of the People's Republic of China, goods imported into or exported from the bonded area and the sites connected with them.

第二章 对进出口货物的验放依据及税收优惠
Chapter II The Basis for the Inspection and Clearance of Import ed and Exported Goods and the Preferential Treatment in Taxation

第十条 从境外进口运入保税区的供保税区内使用的机器、设备、基建物资、生产用车 辆、交通工具和办公用品，为加工出口产品进口的原材料、零部件、元器件、燃料、包装物 料，供储存的转口货物，以及在保税区加工运输出境的产品免领进出口许可证。
Article 10 Import or export licence shall be exempted in the following cases: the importation into the bonded area of machinery, equipment, goods and materials for capital construction, motor vehicles for production, means of transport, and articles for office use, which are to be used within the bonded area; the importation of raw and processed materials, spare and component parts, primary parts, fuels, and packaging supplies needed for processing export products; the transit goods for storage; and the products processed in the bonded areas and destined for export.

第十一条 从非保税区运入保税区的货物（包括供生产出口产品的原材料、零部件、元器件、包装物料等），视同出口，并按照国家有关规定办理海关手续。
Article 11 Goods (including raw materials, spare parts and components, primary parts, and packaging supplies for the production of export products), transported from the non-bonded areas into the bonded areas, shall be regarded as export goods, and the Customs procedures shall be completed in accordance with the pertinent provisions promulgated by the State.

第十二条 从非保税区运入保税区供区内行政管理机构、企业及其工作人员使用的国内 生产的机器、设备和日常生活用品，使用单位应向海关申报，由海关查验后放行。
Article 12 With respect to the domestically manufactured machinery, equipment and articles for daily use, which are transported into the bonded area from the non-bonded areas and are for the use by administrative departments, enterprises and their personnel in the area, the interested units shall declare at the Customs, which shall give clearance after inspection.

从非保税区运入已办妥进口手续的进口货物、物品，不予退税。
As regards those imported goods and articles transported into the bonded area from the non-bonded areas and which have been cleared after going through import procedures, the Customs duties already paid shall not be refunded.

第十三条 保税区的进出口货物，其关税和工商统一税（产品税或增值税），按以下规定办理：
Article 13 Customs duty and consolidated industrial and commercial tax (tax on products, or tax on added value) on the import and export goods of the bonded area shall be handled in accordance with the following provisions:

（一）建设保税区内基础设施所需进口的机器、设备和其他基建物资，予以免税。
(1) the machinery, equipment, and other goods and materials for capital construction needed for the construction of basic installations and facilities in the bonded area shall be exempted from duty;

（二）保税区内企业进口自用的建筑材料、生产和管理设备、生产用燃料、数量合理的 生产用车辆、交通工具、办公用品以及上述机器设备、车辆所需的维修零配件，予以免税。
(2) the building materials, the equipment for production and administration, the fuels for production, motor vehicles within reasonable quantities for production, means of transport, articles for office use, and the spare parts and fittings needed for the maintenance of the aforesaid machinery, equipment and motor vehicles, which are imported by enterprises in the bonded area for their own use, shall be exempted from duty;

（三）保税区内的行政管理机构进口自用合理数量的交通工具、办公用品、管理设备， 比照本条第（二）项的规定办理。
(3) the means of transport within reasonable quantities, articles for office use, equipment for administration, imported by administrative departments in the bonded area for their own use, shall be handled by applying mutatis mutandis the provisions of Item (2) of this Article;

（四）保税区内企业进口专为生产出口产品所需要的原材料、零部件、元器件、包装物 料，予以保税。
(4) the raw and processed materials, spare and components parts, primary parts, and packaging supplies, imported by the enterprises in the bonded area to be used for production of export products, shall be held in bond;

（五）转口货物按保税货物处理，在复出口的条件下免税。
(5) transit goods shall be treated as bonded goods, and shall be exempted from duty if they are to be re-exported;

（六）进口本条第（一）至第（五）项规定范围以外的物品，应照章征税。
(6) the importation of articles other than those within the scope as prescribed in Items (1) through (5) of this Article, shall be taxed in accordance with relevant regulations;

（七）保税区内企业生产加工的产品出口，免征出口关税和生产环节的工商统一税（产 品税或增值税）。
(7) the exportation of products processed by enterprises in the bonded area shall be exempted from export duty and consolidated industrial and commercial tax in the production link (tax on products, or tax on added value).

第三章 对生产企业进出口货物的管理
Chapter III The Administration of the Import and Export Commodities of Production Enterprises

第十四条 保税区内的生产企业应向海关备案，领取有关《登记手册》。
Article 14 Enterprises destined for production in the bonded area shall register at the Customs for the record, and obtain a "registration handbook".

上述企业应对原材料、零部件、元器件及制成品等的进口、储存、出口、销售等情况，分别建立专门帐册，定期列表报送海关备查、核销。
The aforesaid enterprises shall set up specialized account books to keep separate records of the importation, storage, exportation, and marketing conditions of raw and processed materials, spare and component parts, primary parts and finished goods; and submit periodical statements to the Customs for future reference and for verification and cancellation.

第十五条 生产企业用进口料、件生产的制成品应全部销往境外。
Article 15 The finished products manufactured with imported raw materials and spare parts by production enterprises shall all be sold abroad.

如遇特殊情况需将生产的制成品、副次品和边角余料等销往非保税区时，视同进口，应按国家有关规定办理进口 手续并照章纳税。
If, under special circumstances, it is necessary to sell finished products, substandard products, and leftover bits and pieces of raw materials in the non-bonded areas, such products shall be regarded as imported products, the procedures for importation shall be completed in accordance with the pertinent provisions of the State and duties be paid according to regulations.

海关对制成品按所含进口料、件补征税款。
The Customs shall, in accordance with the quantities of the imported raw materials and spare and component parts of which the finished products consist, levy duties on them.

发货人或者他们的代理人对所 含料件品名、数量、价值申报不清的，海关按照制成品补征税款。
In the event that the consignors or their agents cannot submit an accurate report on the names, quantities and value of such raw materials and spare and component parts, the Customs shall take the finished products as imported and levy duties as such.

第十六条 进口料、件应自进口之日起一年内加工成品销往中国境外，并在合同执行完毕后一个月内由生产企业持凭《登记手册》和经海关签印的出口货物报关单向海关办理核销 手续。
Article 16 The imported raw materials and spare and component parts shall, within the period of one year after their importation, be processed into finished products and sold outside the Chinese territory; and the enterprise concerned shall, within the period of one month after the completion of the execution of the contract, approach the Customs for verification and cancellation be presenting the "registration handbook" and the declaration form for export commodities endorsed by the Customs.

超过一年未曾加工的进口料、件，除特准延期外，应按进口货物办理领证、纳税手续。
In case the imported raw materials and spare and component parts are not processed into finished products within one year, with the exception of special approval for an extension, due procedures for obtaining a licence and paying the duty as import goods shall be completed.

第四章 对外贸企业进出口货物的管理
Chapter IV Administration of Commodities Impor ted and Exported by Foreign Trade Enterprises

第十七条 经国家主管部门批准经营进出口业务的保税区外贸企业可从事转口贸易和为保税区内企业代理进口生产用原材料、零部件和出口产品，
Article 17 A foreign trade enterprise in the bonded area, which is approved by the State competent authorities to conduct import and export business, may transact transit trade and act as an agent for other enterprises in the bonded area to import raw and processed materials and spare and component parts for production, or to export products.

但不得收购非保税区企业生产的货物出口，亦不得代理非保税区企业进口货物。
However, it may not purchase goods manufactured by enterprises in the non-bonded area; nor may it act as an agent for enterprises in the non-bonded area to import goods.

第十八条 保税区外贸企业进出口货物时，海关凭外贸和生产企业签订的代理进出口合同及其他有关单证验放。
Article 18 When a foreign trade enterprise in the bonded area conducts import and export of goods, the Customs shall give clearance after verifying the import and export agency contract signed between the foreign trade enterprise and the interested production enterprise, and other relevant documents.

第十九条 保税区外贸企业进口的货物应存入保税区内海关指定的仓库、场所，并建立专门帐册，定期列表报送海关核查。
Article 19 Goods imported by a foreign trade enterprise in the bonded area shall be stored in the warehouses and sites designated by the Customs within the bonded area, and the aforesaid enterprise shall keep specialized account books, and submit periodical statements to the Customs for verification.

第二十条 外贸企业代理进口的货物运交保税区内生产企业进行生产加工和代理生产企业出口产品时，买卖双方应持凭代理进出口合同向海关办理报关、结转和核销手续。
Article 20 When a foreign trade enterprise delivers goods, imported by it as an agent, to a production enterprise for processing, or exports goods as an agent for the production enterprise, both buying and selling parties shall, by presenting the import and export agency contract to the Customs, go through the procedures for Customs declaration, carrying-over of accounts, and verification and cancellation.

海关对生产企业结转的上述货物按本办法第三章的规定办理。
With respect to the aforesaid goods carried over by the production enterprise, the Customs shall handle the matter in accordance with the provisions in Chapter III of these Measures.

第二十一条 外贸企业代理进口的货物不得擅自转让、销售到非保税区。
Article 21 Goods imported through the agency of a foreign trade enterprise shall not be transferred or sold to the non-bonded areas without authorization.

第五章 对仓储企业转口货物的管理
Chapter V Administration of Warehousing a nd Storing Enterprises for Transit Goods

第二十二条 从中国境外运入保税区的转口货物应存入保税区内海关指定的仓库、场所。
Article 22 Transit goods imported from abroad into the bonded area shall be stored in warehouses and sites, designated by the Customs, in the bonded area.

未经海关许可，上述货物不得转让或出售。
Without the approval of the Customs, the aforesaid goods shall not be transferred or sold.

第二十三条 转口货物经海关同意，可在仓库内进行分级、挑选、刷贴标志、改换包装等简单加工。
Article 23 Transit goods, with the approval of the Customs, may undergo simple processing in warehouses, such as grading, selecting, pasting trademark tags, and changing the packing.

仓储企业应建立进口、库存、转口、销售等专门帐册，定期列表报送海关核查。
The warehousing and storing enterprises shall keep specialized account books for import, storage, transit, and marketing, and submit periodical statements to the Customs for verification.

第二十四条 转口货物在保税区内储存期限为一年。
Article 24 The time limit for the storage of transit goods in the bonded area shall be one year.

如有特殊情况需要延期的，应向海关提出申请，但延长期限最多不得超过一年。
If, under special circumstances, there is a need to extend the time limit, an application shall be filed with the Customs for an extension, which shall in no way exceed one year.

逾期不运出的，由海关按照《中华人民共和国海关法》第二十一条的规定处理。
In the event that the transit goods are not transported out of the bonded area within the time limit, the Customs shall handle the case in accordance with the provisions of Article 21 of The Customs Law of the People's Republic of China.

第六章 对运输工具和个人携带物品的管理
Chapter VI Administration of Means of Trans port and Articles Carried Along by Individuals

第二十五条 进出保税区的运输工具应由其负责人、所有人或者他们的代理人持上海市人民政府或者其指定的主管部门批准的证件办理登记备案手续。
Article 25 The persons in charge or the owners of the means of transport entering or leaving the bonded area, or their agents, shall present the certification, approved by the Shanghai People's Government or the competent organs designated by it, for going through the procedures of registration for the record.

第二十六条 运输工具进出保税区时应向海关申报，接受海关检查。
Article 26 Means of transport, on entering or leaving the bonded area, shall declare at the Customs, and accept the inspection by the Customs.

第二十七条 从保税区前往非保税区的运输工具和人员不得擅自载运、携带保税区内保税货物和用保税料、件生产的产品。
Article 27 Means of transport and personnel, while going from the bonded area to a non-bonded area, shall not, without approval, transport or carry out of the bonded area bonded goods or products made from bonded raw and processed materials and spare and component parts.

第七章 附则
Chapter VII Supplementary Provisions

第二十八条 保税区进口的减免税货物、保税货物的监管手续费，应当按照《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》办理。
Article 28 Cases concerning the supervision charges for goods with Customs duties reduced or exempted, or for bonded goods imported into the bonded area, shall be handled in accordance with Measures of the Customs of the People's Republic of China Concerning the Collection of Customs Supervision Charges for Goods Imported with Reduction of Exemption from Customs Duty, and for Bonded Goods.

第二十九条 严禁利用国家给予保税区的优惠和便利条件进行走私违法活动。
Article 29 It is strictly prohibited to engage in illegal activities of smuggling by taking advantage of the preferential treatment and conveniences granted by the State to the bonded area.

海关对保税区内发生的走私违法活动按照《中华人民共和国海关法》的规定处理。
The Customs shall handle the smuggling activities which occur in the bonded area in accordance with the provisions of The Customs Law of the People's Republic of China.

第三十条 本办法由海关总署负责解释。
Article 30 The right to interpret these Measures resides in the General Customs Administration. .

上海海关可根据本办法制定实施细则，
Rules for the implementation of these Measures may be formulated by the Shanghai Customs in accordance with these Measures

报海关总署批准后实行。
The implementation rules shall be put into effect after its approval by the General Customs Administration.

第三十一条 本办法由海关总署发布施行。
Article 31 These Measures shall be promulgated and put into effect by the General Customs Administration.