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Customs bonded warehouses and goods stored in the management of requirements

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					Customs bonded warehouses and goods stored in the management of requirements
The People's Republic of China General Administration of Customs

No. 105

"The People's Republic of China Customs bonded warehouses
and goods stored in the management rule" 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
"The People's Republic of China Customs on the goods stored
in bonded warehouses and management practices" (〔88〕 No. 375
Department of character goods) shall be repealed simultaneously.

Director Mou Xinsheng

December 5, 2003


The People'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 "The
People's Republic of China Customs Law" 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 "The People's Republic of China Customs Bonded
Warehouse Registration Certificate" (hereinafter referred to as
"bonded warehouse registration certificate"), 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 "bonded
warehouse registration certificate."

Bonded warehouse is not examined or examined failed to participate in the Customs
cancellation of their registration, and to recover the "bonded warehouse
registration certificate."
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 "Registration Certificate bonded warehouse", 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.

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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 "The
People'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, "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 "Customs Law of the People's
Republic", "Customs Law of the PRC Regulations on
Administrative Punishment," 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 "The People's Republic of
China Customs on the goods stored in bonded warehouses and management
measures" shall be repealed simultaneously.