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Order of the General Administration of Customs of the People’s Republic of China
No. 133 The “Measures of the Customs of the People’s Republic of China for the Administration of Export Supervised Warehouses and the Goods
November 28, 2005 Article 1 In order to regulate the Customs’ administration of export supervised warehouses and the goods stored therein, the present Measures Article 2 The term “export supervised warehouse” as mentioned in the present Measures refers to a warehouse under special Customs supervision, Article 3 The present Measures shall apply to the establishment and management of export supervised warehouses as well as the administration Article 4 Export supervised warehouses are divided into export distribution warehouses and warehouses for domestic transfer. The term “export distribution warehouse” refers to a warehouse used to store export goods for the purposes of departure from the territory The term “warehouse for domestic transfer” shall refer to a warehouse used to store export goods for the purposes of domestic transfer. Article 5 The establishment of an export supervised warehouse shall meet the requirements of regional logistics development and the requirements Article 6 The application for the establishment of an export supervised warehouse shall be accepted by the competent Customs of the place where Article 7 Upon approval of the Customs, the following goods may be stored into an export supervised warehouse: (1) Export goods under ordinary trade; (2) Export goods under processing trade; (3) Export goods which are transferred from another special customs supervision area or place; (4) Goods imported for assembling other goods for export, and packing materials imported for changing the packing of the goods in an export (5) Other goods whose customs procedures for export have been finished. Article 8 The following goods may not be stored in an export supervised warehouse: (1) Goods prohibited by the State from entering into or exiting from the territory of China; (2) Restricted goods unapproved by the State from entering into or exiting from the territory of China; (3) Other goods may not be stored according to the customs provisions. Chapter II Establishment of Export Supervised Warehouses Article 9 An enterprise that applies for the establishment of an export supervised warehouse shall satisfy the following requirements: (1) It has been registered by the administrative department for industry and commerce as a legal person; (2) It has the right to engage in import and export and that to engage in warehousing; (3) Its registered capital is no less than RMB 3,000,000 Yuan; (4) It has the capacity of paying duties; (5) It has a special place for storage of goods, the area of which shall be not less than 5,000 square meters in the case of an export Article 10 An enterprise that applies for the establishment of an export supervised warehouse shall submit the following written materials and (1) Letter of Application for the Establishment of Export Supervised Warehouse; (2) Form of Application Matters for the Establishment of Export Supervised Warehouse; (3) The application report and the feasibility report of the enterprise on the establishment of the export supervised warehouse; (4) A photocopy of the approval document for the establishment of the enterprise that applies for the establishment of the export supervised (5) Photocopies of the industrial and commercial business license and the tax registration certificate of the enterprise that applies (6) A photocopy of the Registration Certificate of the Consignee or Consigner for Import and Export of Goods or Registration Certificate (7) A photocopy of the proof document on the land use right for the address of the export supervised warehouse, or a photocopy of the (8) The sketch map or ichnography on the location of the warehouse. Where a photocopy of any of the documents listed in the preceding paragraph is provided, the original shall be submitted to the Customs Article 11 The Customs shall, in accordance with the Administrative Licensing Law of the People’s Republic of China and the Measures for the Article 12 An enterprise that applies for the establishment of an export supervised warehouse shall apply to the Customs for acceptance check An enterprise that applies for acceptance check shall satisfy the following requirements: (1) It satisfies the requirements prescribed in Item (5) of Article 9 of the present Measures; (2) It has the safety isolation facilities, supervision facilities and other necessary facilities for engaging in the warehousing business, (3) It has the computer management system meeting the requirements for customs supervision, and is connected to the Customs’ network; (4) It has set up the warehouse management rules, such as the articles of association, organizational structure, storage facilities, account (5) If the warehouse is in the possession of the enterprise, it shall have the property right certificate for the export supervised warehouse; (6) It meets the standards of the acceptance check for fire prevention. Where an enterprise fails to apply for acceptance check within the time limit without any justifiable reason or is found unqualified Article 13 An export supervised warehouse may be put into operation after being checked as qualified upon acceptance check, and registered by Chapter III Administration of Export Supervised Warehouses Article 14 An export supervised warehouse must be used for special purposes, and may not be sub-leased or lent to others for operation, or be Article 15 The Customs shall implement computer network management on export supervised warehouses. Article 16 The Customs may, at any time, dispatch officers to enter an export supervised warehouse to inspect the entry, exit, transfer and The Customs may, jointly with the enterprise that operates the export supervised warehouse, lock the warehouse or directly accredit Article 17 The Customs shall adopt the system of classified management and deferred examination with respect to export supervised warehouses. Article 18 The person-in-charge of an export supervised warehouse operation enterprise and the managers of an export supervised warehouse shall Article 19 An export supervised warehouse operation enterprise shall faithfully fill in the relevant documents and the account books of the Article 20 If an export supervised warehouse operation enterprise needs to change its name, registered capital, form of organization or legal Where an export supervised warehouse needs to change its name, address or warehousing area, etc., it shall get approval from the Customs Article 21 Where an export supervised warehouse commits any of the following acts, the Customs shall cancel its registration, and revoke its (1) It has not operated for 6 consecutive months without justifiable reasons; (2) It fails to apply for deferred examination within the time limit without justifiable reasons or is found unqualified upon deferred (3) As a warehouse operation enterprise, it applies in writing for modifying its type; (4) As a warehouse operation enterprise, it applies in writing for terminating its warehousing business; or (5) As a warehouse operation enterprise, it fails to satisfy the requirements as prescribed in Article 9 of the present Measures. Chapter IV Administration of Goods in Export Supervised Warehouses Article 22 The time limit of storage shall be 6 months for goods stored in an export supervised warehouse, and may be extended upon approval A warehouse operation enterprise shall, prior to the expiration of the term of storage, notify the consigner or its agent to go through Article 23 The goods stored in an export supervised warehouse may not be substantially processed. Upon approval of the competent Customs, the circulative value-added services such as quality inspection, grading, classification, Article 24 In case an export supervised warehouse is approved to enjoy the policy of tax refund upon entry of goods into the warehouse, the In case an export supervised warehouse is not enpost_titled to enjoy the policy of tax refund upon entry of goods into the warehouse, the Article 25 Upon approval of the competent Customs at both the transferor’s and transferee’s localities, and after the relevant formalities have The circulation of goods involving export tax refund, shall be governed by the relevant legal provisions of the State. Article 26 Where, with respect to some export goods stored in an export supervised warehouse, the permit shall be submitted or the export duties Article 27 When export goods are stored into an export supervised warehouse, the customs declaration shall be made by the consigner or its agent The Customs shall check, mark and register the varieties, quantity and amount, etc. of the declared goods which enter into an export Upon approval of the competent Customs, the declaration for the goods entering into an export supervised warehouse in small quantities Article 28 The warehouse operation enterprise or its agent shall make declaration with the competent Customs when goods having exited from the In case the competent Customs at the warehouse’s locality is not located at the port where the goods exiting from the warehouse exit Article 29 Where goods in an export supervised warehouse are changed into imported ones, the relevant formalities shall, upon approval of the Article 30 Where the goods stored into an export supervised warehouse need to be replaced due to the quality or other reason, they may be replaced Article 31 Where goods in an export supervised warehouse really need to be turned back from the port of loading or from the warehouse due to Chapter V Legal Liabilities Article 32 Where the goods stored in an export supervised warehouse are damaged or lost during the term of storage, except for force majeure, Article 33 Where an enterprise obtains the administrative license for the establishment of an export supervised warehouse by concealing the Article 34 Where an export supervised warehouse operation enterprise commits any of the following acts, the Customs shall order it to make corrections, (1) It stores irrelevant goods in an export supervised warehouse without approval of the Customs; (2) Its export supervised warehouse manages the goods in a disorderly manner, and its account books are unclear; (3) It violates the provisions of Article 14 of the present Measures; or (4) Any of the contents of its business operation is changed, but it fails to go through the relevant formalities at the Customs in accordance Article 35 Other illegal acts in violation of the present Measures shall be punished by the Customs in accordance with the “Customs Law of the Chapter VI Supplementary Provisions Article 36 An export supervised warehouse operation enterprise shall provide the Customs with a place and necessary conditions for office work. Article 37 The power to interpret the present Measures shall reside in the General Administration of Customs. Article 38 The present Measures shall go into effect as of January 1, 2006. The “Interim Measures of the Customs of the People’s Republic of Annexes: 1. Warehouse Receipt of Export Supervised Warehouse 2. Delivery Bill of Export Supervised Warehouse
Annex 1 Warehouse Receipt of Export Supervised Warehouse Warehouse No. Receipt No.
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