General Administration of Customs Order of the General Administration of Customs of People’s Republic of China No. 130 The Interim Measures of the Customs of the People’s Republic of China for the Administration of Bonded Logistics Centers (Type B), Director General Mou Xinsheng June 23, 2005 Interim Measures of the Customs of the People’s Republic of China for the Administration of Bonded Logistics Centers (Type B) Chapter I General Provisions Article 1 For the purpose of adapting to the development of modern international logistics industry and regulating the customs surveillance Article 2 The term “bonded logistics center (type B) (hereinafter referred to as logistics center)” refers to a concentrated supervision place Article 3 Any of the following goods may be stored into logistics centers upon the approval of the customs: (1) Domestic export goods; (2) Through cargo and international relay cargo; (3) Goods as temporarily stored by foreign enterprises; (4) Export and import goods of processing trade; (5) Materials supplied for international shipping and aircrafts and parts and components for maintenance of international ships and aircrafts; (6) Import consignments of parts and components for maintenance of foreign products; (7) Ordinary trade import goods that have not gone through customs clearance; or (8) Any other goods as approved by the customs that haven’t gone through the customs clearance. An enterprise in a logistics center shall carry out its business operation of bonded logistics in accordance with the range of goods Chapter II Establishment of Logistics Centers and the Enterprises Therein Section I Establishment of Logistics Centers Article 4 The establishment of a logistics center shall meet the following requirements: (1) The warehousing area of a logistics center shall not be less than 100,000 square meters when it is located in the eastern regions (2) It satisfies the requirements of supervision, planning and construction of logistics centers set forth by the customs; (3) The location is close to the traffic hubs of ports, airports and roads and shall be at inland places with big international logistics (4) It has been recognized by the people’s government at the provincial level that it complies with the overall planning of local economic (5) It establishes a computerized management system that meets the requirements of the customs supervision, provides the terminal equipment (6) It establishes such supervision and office facilities as safety segregation facilities, video supervision and control system that Article 5 An enterprise that operates a logistics center shall meet the following qualifications: (1) It is registered by the administrative department of industry and commerce and has the status of a legal person; (2) Its registered capital is not less than RMB50 million yuan; (3) It has the ability of performing daily administration of the enterprises in the logistics center; and (4) It has the ability to assist the customs in performing the supervision over the goods into or out of the logistics center and over Article 6 An enterprise that operates a logistics center shall observe the following responsibilities and obligations: (1) To establish the administrative institution which takes charge of the daily administration of the logistics center; (2) To abide by the Customs Law and the relevant administrative provisions; (3) To abide by the laws, administrative regulations and the relevant provisions in such aspects as the land administration, planning, (4) To formulate and improve the management system of the logistics center and assist the customs in carrying out the supervision of the An enterprise that operates a logistics center shall not directly engage in any business activities of bonded warehousing logistics Article 7 An enterprise that applies for the establishment of a logistics center shall file a written application to the customs directly affiliated (1) Application Form; (2) Opinion of the people’s government at the provincial level (enclosed with the feasibility report); (3) A photocopy of the enterprise’s constitution; (4) A photocopy of the business license of the enterprise as a legal person; (5) A photocopy of the identity certification of the legal representative thereof; (6) A photocopy of the taxation registration certificate; (7) Such credit certification documents as the capital verification report as produced by an accounting firm; and (8) The certification of legal land use right of the logistics center and the geographic location map and plane planning map thereof. Article 8 Inside the logistics center shall only establish warehouses, yards for pile and the workaround for customs supervision and shall Article 9 An application for the establishment of a logistics center shall be filed to and accepted by the customs directly affiliated to the An enterprise shall apply to the General Administration of Customs for inspection and acceptance within 1 year after the approval Where a logistics center is accepted as eligible upon inspection, the General Administration of Customs shall verify it and issue Only after it passes the inspection and acceptance shall a logistics center carry out its business operation. Article 10 Where an enterprise that has been approved to establish a logistics center fails to apply for the inspection and acceptance in time Where an enterprise that has been approved to establish a logistics center fails to apply for the inspection and acceptance within Section II Establishment of Enterprises in a Logistics Center Article11 An enterprise in a logistics center shall meet the following qualifications: (1) It has the status of a legal person or is a branch of an enterprise outside the logistics center under any special circumstance; (2) For a legal-person enterprise, its registered capital shall be not less than RMB 5 million yuan; for any branch of an enterprise, (3) It has the ability to pay taxes to the customs and perform any other legal duties; (4) It establishes a computerized management system in line with the supervision requirement of the customs and gets connected to the (5) It has a special place to store the goods under the customs supervision within the logistics center. Article 12 An enterprise that applies for entering a logistics center shall file a written application to the local administrative customs and (1) Application Form (See Attachment 3 for the format); (2) Documents on the internal management system of the enterprise; (3) A photocopy of the business license of the enterprise as a legal person; (4) A photocopy of the identity certification of the legal representative thereof; (5) A photocopy of the taxation registration certificate; (6) Certification of its stocking holding structure (joint-venture and contractual enterprises) and the photocopies of the registration (7) A photocopy of the certification of its opening bank; (8) Such credit certification documents as the capital verification report as produced by an accounting firm; (9) The location map of the warehouse as rented, the layout of the warehouse and the leasing contract; and (10) A photocopy of the registration certificate of declaration operation by a declaration entity. Article 13 The application shall be reported to the customs directly affiliated to the General Administration of Customs for examination and The customs directly affiliated to the General Administration of Customs shall issue the Registration Certificate of Enterprises Chapter III Operation and Management of Logistics Centers Article 14 A logistics center shall not be subleased or lent to any other entity for operation, neither may any sub-warehouse center be set up. Article 15 An enterprise in a logistics center may carry out the following business operations: (1) Bonded warehousing of import or export goods and any other goods that haven’t gone through the customs clearance; (2) Provision of circulating simple processing and value-adding services for stored goods; (3) Global purchase and international allocation and distribution; (4) Transit trades and international transfer business; and (5) Any other international logistic business operation as approved by the customs. Article 16 An enterprise in a logistics center may not carry out any of the following business operations within the logistics center: (1) Commercial retail; (2) Production, processing and manufacture; (3) Maintenance, renovation and dismantlement; (4) Storage of any goods as prohibited by the state from being import and export or any other goods as restricted by the state from being (5) Any other goods that shall not enjoy any bonded policy as expressively prescribed by laws and administrative regulations; or (6) Any other business operation that is irrelevant to the logistics center. Article 17 The person responsible for and personnel of the enterprise within the center and the enterprises that operates a logistics center Chapter IV Customs Supervision to Logistics Centers and the Enterprises Therein Article 18 The customs shall carry out a dynamic supervision and control of the goods, articles and transportation vehicles into or out of a Article 19 The customs shall carry out a network of supervision on logistics centers and the enterprises therein through computers. A logistics Article 20 The competent customs shall carry out a distance supervision to logistics centers through the video supervision system. Article 21 The valid term of the Registration Certificate of Bonded Logistics Centers (Type B) shall be 3 years. An enterprise that operates a logistics center shall go to the customs directly affiliated to the General Administration of Customs Where an enterprise that operates a logistics center applies for the postponement of examination, it shall submit the following documents (1) A photocopy of the balance sheet and income statement of the current year, which have been audited by an accounting firm; (2) A photocopy of the business license that has been pasted with the mark of passing the annual inspection of the current year by the (3) Any other certification documents as required by the customs. An extension of 3 years may be granted to an enterprise that passes the examination. Article 22 Where a logistics center needs to alter such matters as its name, address, area or ownership, an application shall be filed to and Article 23 Where an enterprise in a logistics center needs to alter any matter, an application shall be filed to and accepted by the competent Article 24 Where an enterprise that operates a logistics center fails to carry out its business operation for consecutive 12 months without any Where an enterprise that operates a logistics center terminates its business operation due to any reason, it shall file a written Article 25 Where an enterprise in a logistics center fails to carry out its business operation for consecutive 6 months without any justifiable Article 26 The storage term for the bonded goods in a logistic center shall be 2 years. In case of justifiable reasons, an extension may be granted Chapter V Customs Supervision to Goods into or out of Logistics Centers Section I Goods as Transported between Logistics Centers and Border Beyond Article 27 Any goods that is transported between a logistics center and border beyond shall be subject to the relevant formalities at the competent Article 28 Where any goods is transported between a logistics center and border beyond no administration of import or export quota or licensing Article 29 Where any goods is transported from border beyond into a logistics center, the tariff and import link taxes levied by the customs (1) Those goods as listed in Article 3 of the present Measures shall be given the bonded treatment; and (2) Where an enterprise in a logistics center imports office appliance, transportation tools and life consumption articles, etc. for self-use, Section II Goods as Transported between Logistics Centers and Domestic Places Article 30 Where any goods in a logistics center is collected across customs areas, the formalities thereof may be handled at the customs in Article 31 An enterprise in a logistics center may transport in or out goods batch by batch and make the monthly declaration collectively in Article 32 Any transportation of goods from a logistics center into domestic places shall be deemed as an import and the formalities for import Article 33 Any transportation of goods from domestic place into a logistics center shall be deemed as an export and the formalities for export For the goods transported from a domestic place into a logistics center that was imported earlier, the domestic consignor shall go It shall be handled in accordance with the following provisions unless there is any separate provision of laws and administrative (1) The customs shall sign and issue the certification page of the declaration form of export goods for the handling of export refund 1. The goods as transported from a domestic place into a logistics center has gone through the formalities for declaration; 2. For any export goods in transit, the customs at the consignment place has received the return receipt of transit verifying that the 3. Domestic machines, loading or unloading equipment, management equipment, inspection and testing equipment, etc. that are transported (2) The customs shall not sign and issue the certification page of the declaration form of export goods for the handling of export refund 1. Articles for daily use and transportation vehicles that are transported from a domestic place into the logistics center for the self-use 2. Machines, loading or unloading equipment, management equipment, inspection and testing equipment, etc. that are transported from a 3. The transportation of goods between bonded logistics centers and between bonded logistics centers and such special customs supervision Article 34 The enterprises shall go through the formalities for export refunds in accordance with the relevant measures for the administration Article 35 For goods falls in the following categories, the tariff and import link taxes as levied by the customs on behalf of other authorities (1) Parts and components that are used for free maintenance of relevant foreign products within the guaranteed period and that are in (2) Documents as used for international shipping and aircraft; or (3) Any other tax-free goods as prescribed by the state. Article 36 The transportation of goods between bonded logistics centers and such special customs supervision areas or customs supervisory bonded Section III Goods as Circulated among Enterprises in a Logistics Center Article 37 The goods in a logistics center may be assigned or transferred between the enterprises therein and shall be subject to relevant customs Chapter VI Legal Liabilities Article 38 Where any damage or destruction is done to the bonded warehousing goods in the storage period, the enterprises in a logistics center Article 39 As for any violation of the present Measures, the customs shall give punishments in accordance with the Customs Law of the People’s Chapter VII Supplementary Provisions Article 40 Definitions of the following terms in the present Measures: The term “enterprises in a logistics center” refers to the enterprises that have obtained the approval from the customs to enter a The term “circulating simple processing and value-adding services” refers to the general term of such simple supplementary operations The term “international transfer goods” refers to the goods that are consigned from abroad, reloaded onto transportation vehicles Article 41 The power of interpreting the present Measures shall remain with the General Administration of Customs. Article 42 The present Measures shall come into force as of July 1, 2005. Attachment: 1. Acceptance Certificate of Bonded Logistics Centers (Type B) upon Inspection(Omitted) 2. Registration Certificate of Bonded Logistics Centers (Type B)(Omitted) 3. Application Form for Enterprise Establishment of Bonded Logistics Centers (Type B)(Omitted) 4. Enterprise Registration Certificate of Bonded Logistics Centers (Type B)(Omitted) 5. Signboard of Bonded Logistics Centers (Type B)(Omitted) |
General Administration of Customs
2005-06-23