Customs General Administration Order of the General Administration of Customs of the People’s Republic of China No.105 The Provisions of the Customs of the People’s Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein, Mou Xinsheng, Director of the General Administration December 5th, 2003 Provisions of the Customs of the People’s Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein Chapter I General Provisions Article 1 With a view to strengthening the customs control of bonded warehouses and the goods stored therein, to regulating the operation and Article 2 The term “bonded warehouses” as mentioned in the present Provisions refers to the warehouses that are established upon approval of Article 3 Bonded warehouses are, on the basis of different objects stored, divided into public bonded warehouses and self-use bonded warehouses. Public bonded warehouses are operated by the independent domestic enterprise legal persons that engage primarily in warehouse storage Self-use bonded warehouses are operated by specific independent domestic enterprise legal persons in China, and shall only store the Article 4 The bonded warehouses that are used exclusively for keeping commodities of special usage or special types are called as special bonded Special bonded warehouses comprise bonded warehouses for liquid dangerous goods, bonded warehouses for stock materials, bonded warehouses The term “bonded warehouses for liquid dangerous goods” refers to the bonded warehouses that are consistent with the provisions of The term “bonded warehouses of stock” refers to the bonded warehouses that processing trade enterprises use to keep the raw materials, The term “bonded warehouses for consignment and maintenance” refers to the bonded warehouses that specially store the consigned spare Article 5 The following goods may be stored in bonded warehouses upon approval of the customs office: 1) Imported goods for processing trade; 2) Transit goods; 3) Oil, materials and maintenance spare parts for vessels and aircrafts engaged in international voyages or flights; 4) Imported consignments of spare parts for maintenance of foreign products; 5) Goods temporarily stored by foreign businesspeople; 6) Ordinary trade goods that have not gone through customs clearance; and 7) Other goods that have not gone through customs clearance and that are approved by the customs office. Bonded warehouses shall, according to the range of goods and categories of commodities that the customs offices approve for storage, Article 6 No bonded warehouses may store any goods that are prohibited by the state from entering China, or the unapproved goods that affect Chapter II Establishment of Bonded Warehouses Article 7 Bonded warehouses shall be set up in the areas where there are customs offices and that are convenient for customs control. Article 8 An enterprise shall meet the following conditions to operate a bonded warehouse: 1) Possessing registered with the department of industry and commerce administration and possessing the status of enterprise legal person; 2) Possessing a minimum registered capital of RMB 3 million Yuan; 3) Being able to pay taxes to the customs office; 4) Possessing special business venue for storage of bonded goods; 5) If engaging in storage of commodities subject to special license, possessing the prescribed special license; 6) With regard to a processing trade enterprise engaging in operation of bonded warehouses of stock materials, possessing a minimum export 7) Other conditions provided for by the laws, administrative regulations and customs rules. Article 9 A bonded warehouse shall meet the following conditions: 1) Meeting the requirements of the customs office on the layout of bonded warehouses; 2) Possessing the safety segregation facilities and control facilities that meet the requirements of customs control and other facilities 3) Possessing the computer management systems of bonded warehouse that meet the requirements of customs control and that are connected 4) Possessing the management systems of bonded warehouse that meet the requirements of custom control and the accounting systems that 5) Conforming to the laws, administrative regulations and relevant provisions of the state on land administration, planning, transportation, 6) With regard to a public bonded warehouse, possessing a minimum area of 2,000 square meters; 7) With regard to a bonded warehouse of liquid dangerous goods, possessing a minimum volume of 5,000 steres; 8) With regard to a bonded warehouse for consignment and maintenance, possessing a minimum area of 2,000 square meters; and 9) Other conditions provided for by laws, administrative regulations and customs rules. Article 10 A bonded warehouse shall be subject to the examination and approval of the customs office directly affiliated to the Customs General Article 11 Where an enterprise files an application for establishing a bonded warehouse, it shall file an written application with the competent The competent customs office shall accept the application if the application materials are complete and valid. In case the application The customs office directly under the Customs General Administration shall finish the examination within 20 workdays as of the date Article 12 An enterprise that files an application for establishing a bonded warehouse shall apply to the customs office for inspection and acceptance Article 13 After passing the examination for acceptance, a bonded warehouse may be put into operation only after being registered with the customs Chapter III Management of Bonded Warehouses Article 14 No bonded warehouse may be rent or lent to others for operation, neither may any sub-warehouse be set up. Article 15 Customs offices shall adopt the computer network management of bonded warehouses, and may at any moment assign any person to enter Article 16 Customs offices shall apply categorized management and annual examination system to bonded warehouses, and the specific measures shall Article 17 The principal of an enterprise operating a bonded warehouse and the managerial personnel of the bonded warehouse shall be familiar Article 18 An enterprise operating a bonded warehouse shall fill in the relevant documents and warehouse account books in accordance with the Article 19 Where an enterprise operating a bonded warehouse needs to alter its name, registered capital, organizational form, or legal representative, Where a bonded warehouse needs to alter its name, address, storage area (volume), range of goods and categories of commodities to The customs office directly under the Customs General Administration shall put on record with the Customs General Administration the Article 20 Where a bonded warehouse stops the operation of bonded storage business for six consecutive months without justified reasons, the Where a bonded warehouse fails to participate in the annual examination or fails the annual examination, the customs office shall Where a bonded warehouse discontinues the bonded storage business because of any other reasons, the enterprise operating that bonded Chapter IV Management of Goods Stored in Bonded Warehouses Article 21 Upon goods’ entry into a bonded warehouses, the consignee or consignor or the agent thereof shall handle the customs declaration and Where the import port of the goods entering into a bonded warehouse is not under the jurisdiction of the customs office in charge Article 22 The goods stored in a bonded warehouse may go through simple processing, such as packaging, grading and classification, adding shipping Without approval of the customs office, the goods stored in a bonded warehouse may not be sold, transferred, mortgaged, pledged, kept Article 23 The following goods stored in a bonded warehouse shall, when leaving the warehouse, be exempted from tariff and import link tax pursuant 1) Spare parts that are used for free maintenance of relevant foreign products within the guaranteed period and that are consistent with 2) Oil and materials used in vessels and aircrafts engaging in international voyages and flights; and 3) Other tax-free goods provided for by the State. Article 24 The storage period of the goods stored in a bonded warehouse is one year. The period may be extended if there are really justified Article 25 The goods stored in a bonded warehouse under any of the following circumstances may go through the formalities for warehouse exit 1) To be transported abroad; 2) To be transported to any bonded area or processing area in China or be allocated to any other bonded warehouse for further control; 3) To become imported goods for processing trade; 4) To be sold on the domestic market; or 5) Any other circumstances provided for by the customs offices. Article 26 Where the goods stored in a bonded warehouse is to leave the warehouse and to be transported to any other place in China, the consignor Where any goods shall be taken out of a bonded warehouse in a different place, the goods may be declared with the customs office in Where goods stored in a bonded warehouse are to leave in small quantities but in frequent internals, a concentrated customs declaration Article 27 Where the goods stored in a bonded warehouse are to leave the warehouse and to be re-transported abroad, the consignor or the agent Where the export port of outward goods is not under the jurisdiction of customs office in charge of the bonded warehouse, the relevant Chapter V Legal Liabilities Article 28 Where the goods stored in a bonded warehouse are damaged or lost during the storage period, the bonded warehouse shall, except that Article 29 Upon expiration of the storage period of the goods stored in a bonded warehouse, if no application is made for extending the period Article 30 After the establishment, alteration or written-off of a bonded warehouse, in case the customs office finds the original application Article 31 Where an enterprise operating a bonded warehouse commits any of the following acts, the customs office shall order it to get right, 1) Storing non-bonded goods in the bonded warehouse without the approval of the customs office; 2) Setting up any sub-warehouse under the bonded warehouse without authorization; 3) Managing the bonded goods poorly with unclear account books; or 4) Failing to process the customs formalities according to Article 19 in the event of any alteration of the business items. Article 32 For any illegal act in violation of the present Provisions, the customs office shall punish the offender in accordance with the Customs Chapter VI Supplementary Provisions Article 33 The responsibility to interpret the present Provisions shall remain with the Customs General Administration. Article 34 The present Provisions shall be implemented on February 1st, 2004. The Measures of the Customs of the People’s Republic of China for |
Customs General Administration
2003-12-05