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Customs bonded warehouses and goods stored in the management of requirements The People&#39;s Republic of China General Administration of Customs No. 105 &quot;The People&#39;s Republic of China Customs bonded warehouses and goods stored in the management rule&quot; has been November 19, 2003 will be considered by the Department of Finance, is hereby released from February 1, 2004 shall come into force. May 1, 1988 from the implementation of the &quot;The People&#39;s Republic of China Customs on the goods stored in bonded warehouses and management practices&quot; (〔88〕 No. 375 Department of character goods) shall be repealed simultaneously. Director Mou Xinsheng December 5, 2003 The People&#39;s Republic of China Customs bonded warehouses and goods stored in the management of requirements Chapter I General Provisions The first order to strengthen the Customs bonded warehouse and the goods stored in the supervision, operation and management of normative acts of bonded warehouses to promote foreign trade and economic development, according to &quot;The People&#39;s Republic of China Customs Law&quot; and relevant national laws and administrative regulations, the enactment of this provision. Article The term bonded warehouse is set up specifically approved by the Customs bonded storage of cargo and other goods not cleared the Customs warehouse. Article bonded warehouse in accordance with the common use of objects divided into bonded warehouses, bonded warehouses for personal use. Public bonded warehouse storage operations by the main independent enterprise legal person business in China, specialized provide bonded warehousing services to the community. Own bonded warehouse in China by the particular independent enterprise legal person business, only storage for their own use of bonded goods. Article bonded warehouse designed to store a particular purpose or special types of products known as private bonded warehouses. Special type of liquid dangerous goods in bonded warehouses, including bonded warehouses, stock preparation bonded warehouse, bonded warehouse consignment service and other special bonded warehouse. Liquid dangerous goods, bonded warehouse, is in line with national regulations on the storage of hazardous chemicals, specializes in providing oil, refined oil or other hazardous bulk liquid chemicals, bonded warehousing services, bonded warehouse. In materials bonded warehouse, is stored as processing trade enterprises in processing export products are imported raw materials, equipment and components bonded warehouse, bonded goods stored in limited supply of the enterprise. Bonded warehouse consignment service, is dedicated storage for the maintenance of the import of foreign products bonded warehouse consignment of spare parts. Article V The following goods can be deposited by the approval of the customs bonded warehouse: (A) of the processing trade goods; (B) re-exports; (C) the supply of international ships and aircraft fuel, supplies and repair parts; (D) for the maintenance of foreign products imported consignment of spare parts; (E) temporary foreign goods; (F) complete the Customs clearance of goods of general trade; (Vii) approval of the customs of other goods not cleared the Customs. Shall be approved by the Customs bonded warehouse storage of goods carried out the scope and types of bonded warehouse goods business. Article bonded warehouse shall not be placed against the imported goods shall not be kept without the approval of public safety, public health or health, public morality or order, national restrictions on imported goods and other goods shall not be deposited into a bonded warehouse. Chapter II of the establishment of bonded warehouse Article bonded warehouses should be established in a customs agencies, to facilitate customs control area. Article VIII of the enterprise operating a bonded warehouse, shall meet the following conditions: (A) of the administrative department for industry and commerce registration, a legal person; (B) the minimum registered capital of 3 million yuan; (C) have the ability to pay taxes to the Customs; (D) storage of bonded goods with specialized business premises; (E) Operating special permit storage of goods, it shall hold a special license required; (Vi) operating in materials bonded warehouse processing trade enterprises, the minimum annual export value of 1000 million; (7) legal, administrative regulations and customs rules and regulations of other conditions. Article bonded warehouse shall meet the following conditions: (A) comply with the Customs bonded warehouse and distribution requirements; (B) with the safety requirements for customs supervision isolation facilities, monitoring facilities and other facilities necessary for business operations; (C) compliance with regulatory requirements of the Customs bonded warehouse and the Customs computer system and network management; (D) with requirements for customs supervision of the bonded warehouse management system, compliance with accounting laws require the accounting system; (E) comply with the national land management, planning, traffic, fire, safety, quality and environmental protection laws, administrative regulations and relevant regulations; (F) the lowest common bonded warehouse area of 2,000 square meters; (7) volume of liquid dangerous goods, bonded warehouse, a minimum of 5,000 cubic meters; (Viii) maintenance of bonded warehouse consignment minimum area of 2,000 square meters; (9) legal, administrative regulations and customs rules and regulations of other conditions. Article bonded warehouses approved by the General Administration of Customs, General Administration of Customs for the record. Article enterprise for setting up bonded warehouses shall be submitted to the competent customs warehouse where written application, and get ready the provisions of Article VIII, Article IX of the relevant evidence. Application materials are complete and effective, head of the Customs to be accepted. Application materials are incomplete or do not meet the statutory form, the competent Customs shall, within 5 working days, inform the applicant to make corrections in its entirety. Director of customs shall accept the application within 20 working days from the date of preliminary opinions and related materials submitted to the General Administration of Customs for approval. Directly under the Customs shall, upon receiving the materials within 20 working days from the date of the review is completed, the qualified, issue the approval document, approved document is valid for 1 year; do not meet the conditions, it shall inform the applicant in writing the reasons. Article XII of enterprise applications for the establishment of bonded warehouses bonded warehouses shall be approved by the Customs documents issued within 1 year to the Customs bonded warehouse for inspection by the General Administration of Customs in accordance with the provisions of Article VIII, review the conditions under Article IX acceptance. Applicant overdue for inspection without justification, or bonded warehouse failed the inspection, the approval of the bonded warehouse file automatically invalid. Article XIII, after acceptance of bonded warehouses by customs registration and issuance of &quot;The People&#39;s Republic of China Customs Bonded Warehouse Registration Certificate&quot; (hereinafter referred to as &quot;bonded warehouse registration certificate&quot;), be put into operation. Chapter III Management of bonded warehouse Article XIV of the bonded warehouse shall not be leased or lent to others for operation, shall not be set up under sub-library. Article XV Customs bonded warehouse implementation of computer network management, and can always send goods into bonded warehouse to inspect the income, pay, conditions and keep the books. Customs deems necessary, can be bonded warehouse enterprises in conjunction with the two sides locked together on the bonded warehouse or directly send in library supervision, bonded warehouse operation enterprise shall provide office space for the customs office and the necessary conditions. Article XVI Customs bonded warehouse of category management and annual appraisal system, specific measures shall be formulated separately by the General Administration of Customs. Article XVII bonded warehouse and bonded warehouse operators charge of the enterprise management personnel should be familiar with the customs laws and regulations to comply with the provisions of Customs control, Customs training. Article XVIII bonded warehouse operation enterprise shall truthfully fill in the relevant documents, warehouse books, the real record and fully reflect its business activities and financial situation, the warehouse monthly income, pay, save the situation and annual financial reports, and periodically to the computer electronics data and submit in writing the competent customs. Article XIX bonded warehouse business enterprise needs to change the name, registered capital, organizational forms, such matters as the legal representative shall be submitted prior to the change in writing to the Customs directly under the report changed, the cause and time of change; changes, the Customs in accordance with the The provisions of Article VIII of its re-examination. Bonded warehouse needs to change the name, address, storage area (volume), the goods stored in such matters as the scope and types of goods, it shall be approved by the General Administration of Customs. Should be directly under the Customs bonded warehouse and bonded warehouse enterprises General Administration of Customs for the record to change the situation. Diershitiao bonded warehouse for 6 months without justification does not operate a bonded warehouse services, bonded warehouse operation enterprise shall apply to the termination of the Customs bonded warehouse business. Enterprises have not applied, the Customs shall cancel their registration and withdraw &quot;bonded warehouse registration certificate.&quot; Bonded warehouse is not examined or examined failed to participate in the Customs cancellation of their registration, and to recover the &quot;bonded warehouse registration certificate.&quot; Other reasons for termination of the bonded warehouse bonded warehouse operations, from the bonded warehouse enterprises apply in writing, by the Customs examination, return the &quot;Registration Certificate bonded warehouse&quot;, and for cancellation procedures. Chapter IV of the goods stored in bonded warehouse management Twenty-one bonded warehouse storage of goods, the consignee or consignor or his agent holding the documents to the customs warehouse the goods for customs formalities, customs bonded warehouse storage according to the approved scope of goods and commodities types of varieties of goods on the customs warehousing , quantity, value review, and storage of goods nuclear Note register. Inbound cargo port of entry is not in charge of customs bonded warehouse, upon approval of the Customs in accordance with the provisions of customs transit or in ports relevant customs formalities. Article 2 can be bonded warehouse goods, packing, grading and classification, plus brush-Mark code, split, assembly and other simple processing, not substantive processing. Bonded warehouse goods, without customs approval, shall not sell, transfer, mortgage, pledge, lien, other uses or other disposition. Article 3 The following goods out of bonded warehouse according to the law library and import customs duties on behalf of tax: (A) for the free repair within the warranty period of the foreign products and meet the relevant provisions of the goods for free replacement parts; (B) for international ships and aircraft fuel, materials; (C) State regulations and other tax-free goods. Article 4 bonded warehouse storage period of 1 year of goods. Indeed justified, approved by the Customs may be delayed; except in special circumstances, the extension shall not exceed 1 year. Article 5 of the bonded warehouse goods, the following circumstances, approval of the Customs can handle the library procedures in accordance with relevant provisions of the Customs administration and clearance: (A) shipped abroad; (B) destined for the territory of bonded areas, export processing zones or transfer to another bonded warehouse bonded continue monitoring; (C) to the processing trade imports; (D) into the domestic market; (E) other circumstances stipulated by the Customs. Twenty-six bonded warehousing of goods destined for the territory of the other parts of the library, the consignee or consignor or his agent shall complete an import declaration and other relevant documents accompanying Chu Kudan, according to the customs declaration, customs bonded warehouse to handle the library procedures and India signed with the Customs clearance declarations shipment. From different places mentioned &quot;K Safety Executive ⒒ Rocker matte 隹 badger model shoots planted yi K 9 Security Zhi Um Bei Xiong Wu Zhe ü Department of shoots Park Minato stew dipped 9 trampled Jue Yuk in Liquid ò The library bonded warehouse goods in small quantities but frequent batches, approval of the Customs declaration procedures can handle focus. 27th out of libraries designated bonded warehouse goods shipped outside the complex, the consignor or his agent shall fill in export declaration and other relevant documents accompanying Chu Kudan, according to the customs declaration, customs bonded warehouse to handle the library procedures and India signed with the Customs clearance declarations shipment. Exit port of export goods is not in charge of customs bonded warehouse, upon approval of the Customs can handle the relevant procedures at the port customs, customs regulations can be transferred in accordance with customs procedures. Chapter V Legal Liability 28th designated bonded warehouse goods are damaged or lost during storage, in addition to force majeure, according to the customs bonded warehouse shall pay damages, lost goods, and shall bear the corresponding legal responsibility. 29th designated bonded warehouse to store goods in the bonded warehouse expires, no application for extension of time to the Customs after the end of the extension or not is not re-export to import, the customs shall, according to &quot;The People&#39;s Republic of China Customs, the declaration is not extended imported goods, false discharge or overflow dumping of imported goods and imported goods to abandon the approach, &quot;the fifth article of the regulations. The third 10 Customs bonded warehouse establishment, alteration, cancellation, the discovery of the original application materials are incomplete or inaccurate, it shall order the enterprises deadline for corrections, found enterprises to conceal the truth, the case law to provide false information, etc., shall be punished . 第三十一条 bonded warehouse enterprises, one of the following acts, the Customs shall be ordered to make corrections, give a warning, or 10,000 yuan shall be imposed; have illegal income 3 times the illegal income shall be imposed, but the maximum shall not more than 30,000 yuan: (A) without the approval of the customs bonded warehouse in the storage of non-bonded goods without authorization; (B) the establishment of bonded warehouse without authorization sub-library; (C) of the chaotic management of bonded goods, the accounts are unclear; (D) a change in business matters, failure to the provisions of Article XIX customs procedures. Thirty-second violation of the provisions of other violations, the Customs in accordance with &quot;Customs Law of the People&#39;s Republic&quot;, &quot;Customs Law of the PRC Regulations on Administrative Punishment,&quot; will be punished. Constitute a crime shall be held criminally responsible. Chapter VI Supplementary Provisions 33rd in the provisions for interpretation by the General Administration of Customs. 34th article this provision since February 1, 2004 shall come into force. May 1, 1988 from the implementation of the &quot;The People&#39;s Republic of China Customs on the goods stored in bonded warehouses and management measures&quot; shall be repealed simultaneously.
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