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e02357
Customs General Administration
Decree of the Customs General Administration of the People’s Republic of China
No. 109
Measures of the Customs of the People’s Republic of China for the Administration of the Transfer of Deep Processing Transaction of
the Bonded Goods for Processing Trade across the Customs Surveillance Zones, adopted at the executive meeting of the Customs General
Administration on January 7, 2004, are hereby promulgated and shall go into effect as of March 1, 2004.
Mou Xinsheng, Director General of the Customs General Administration
January 19, 2004
Measures of the Customs of the People’s Republic of China for the Administration of the Transfer of Deep Processing Transaction of
the Bonded Goods for Processing Trade across the Customs Surveillance Zones
Article 1
The Measures are formulated in accordance with the Customs Law of the People’s Republic of China and other relevant laws and administrative
regulations for the purposes of promoting the sound development of processing trade, strengthening and regulating the administration
of the transfer of deep processing transaction of the bonded goods for processing trade across the costumers surveillance zones.
Article 2
The transfer of deep processing transaction of the bonded goods for processing trade across the customs surveillance zones referred
to in the Measures means business operations in which the processing trade enterprise transfers the bonded materials imported for
processing trade to another processing trade enterprise in the surveillance zone of another customer office directly under the leadership
of the Customs General Administration for further processing and re-export (hereinafter referred to as “the transfer”).
Article 3
Processing trade enterprise conducting the transfer, be they transferring in or transferring out, shall declare to the competent customs
authorities respectively their transfer plan, and may proceed with receiving and delivering the goods and customs declaration procedures
after being recorded by the competent customs authorities from both sides.
The customs shall install a separate category calculating the transferred goods for further processing in processing trade.
Article 4
The enterprise engaging in transferring in and transferring out goods for processing shall submit an Application Form for the Transfer
of Deep Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the People’s Republic of China (hereinafter
referred to as “the Application Form”, see Attachment 1), and fill in the items of the Application Form accurately.
An Application Form shall only correspond to a transferring-in enterprise and a transferring-out enterprise; an Application form shall
only corresponding to one Processing Trade Handbook of the transferring-out enterprise (including the electronic account book for
computer interconnected supervision, hereinafter referred to as the Handbook), but may correspond to several Handbooks of the transferring-in
enterprises. The number, quantity and measurement of the commodities filed by both sides shall be consistent with each other.
Article 5
The processing trade enterprise conducting the transfer shall make and fill in the Bill of Receiving and Delivering the Transfer Goods
as has been provided for by the customs (see Attachment 3, printed by the enterprise itself in line with the set format). The Bill
of Receiving and Delivering the Transfer Goods shall include the following contents:
(1)
Marking such words as “Bonded Goods for Transfer”;
(2)
Listing such contents as the names of the transferring-in or transferring-out enterprises, the names, standards and quantity of the
commodities, the time of receiving and delivering the goods, serial number of the bill;
(3)
Obtaining the special seal for the transfer business after file-keeping by the competent customs authority to attach to the record
of every batch of receiving and delivering goods.
Article 6
If the processing trade enterprise applying for the transfer matches any of the following descriptions, the application shall not
be accepted by the customs:
(1)
Failing to meet the supervision requirements of the customs, being ordered by the customs to rectify and reform within a specified
timeframe, and being in the course of rectification and reform;
(2)
Failing to submit the Handbook for verification on time;
(3)
Failing to make and fill in the Bill of Receiving and Delivering the Transfer Goods according to Article 5 of the Measures;
(4)
Being involved in smuggling and placed on file for investigation, with the case pending settlement.
Article 7
The transferring-in and transferring-out enterprise shall complete the record of the transfer plan for file-keeping according to the
following provisions:
(1)
The transferring-out enterprise shall fill in its transferring-out plan in the Application Form (in four sheets), and recording with
the customs for file-keeping where the goods are transferred out by presenting the Application Form;
(2)
The customs concerned in the transferring-out shall keep the first sheet of the Application Form after completing the file-keeping,
and return the other three copies to the transferring-out enterprise for passing on to the transferring-in enterprise;
(3)
The transferring-in enterprise shall take the other three sheets of the Application Form to record with the customs in the transferring-in
place after filling in the relevant information of the enterprise within 20 days upon completion of file-keeping with the custom
in the transferring-out place. If the transferring-in enterprise fails to hand in the Application Form within 20 days as has been
specified, or, having presented the Application Form, the contents of the Application Form fail to satisfy the provisions of the
customs and are therefore denied approval, the Application Form shall become invalid. The transferring-in or transferring-out enterprise
shall again go through the procedures of filling in the form and submitting it to the customs authority for file-keeping;
(4)
The customs in the transferring-in place shall keep the second sheet of the Application Form and deliver the third and fourth sheet
to the transferring-in or the transferring-out enterprise. Based on these two sheets, the enterprises shall complete the registration
of the transfer involving receiving and delivering the goods as well as file-keeping with the customs authority
Article 8
After completing file-keeping of the transfer with the customs authority, the transferring-in and the transferring-out enterprise
shall engage in receiving and delivering the goods according to the Application Form which has been verified and approved by the
customs of both sides. Each record of receiving and delivering any batch of goods shall be kept accurately in the Registration Form
on the Actual Situation of Transfer of the Bonded Goods (hereinafter referred to as the Registration Form, see Attachment2), and
be attached with the special seal of transfer for the enterprises.
In case of the transferred goods being returned, the transferring-in and transferring-out enterprise shall register the actual situation
of returning goods in the Registration Form, at the same time mark such words as “Returned Goods”, and attach the special seal of
transfer for the enterprises.
Article 9
Having executed receiving or delivering the goods, the transferring-in or transferring-out enterprise shall complete the procedures
of transfer settlement and customs declaration according to the following provisions:
(1)
The transferring-in and transferring-out enterprises shall complete the procedures of transfer settlement and customs declaration
separately with the customs authorities in the transferring-in and transferring-out place respectively. The transferring-in or transferring-out
enterprise may proceed with customs declaration in separate batches or for all goods concerned by presenting an Application Form.
The transferring-in (or transferring-out) enterprise shall complete the declaration of the goods within 90 days after physically
delivering (or receiving) the goods;
(2)
The transferring-in enterprise shall complete the procedures of transfer settlement and customs declaration in the transferring-in
place by way of such forms and documents as the Application Form and the Registration Form, and notify the transferring-out enterprise
of the information concerning transfer settlement and customs declaration no later than the second working day after completing the
declaration of the transferring-in goods;
(3)
The transferring-out enterprise shall complete the procedures of transfer settlement and customs declaration for the transferring-out
goods with the customs in the transferring-out place by way of such forms and documents as the Application Form and the Registration
Form within 10 days after receiving the notice from the transferring-in enterprise;
(4)
The declared price of the transferring-in and transferring-out goods shall be the actual transaction price of the transferred goods;
(5)
One declaration form of the transferring-in goods shall correspond to one declaration form of the transferring-out goods. The serial
number of declaration, number, quantity, price of the goods, and number of the handbook shall be the same in both of the declaration
forms;
(6)
If the transferring goods is declared in separate batches, the enterprise shall provide the original and duplicated copies of the
Application Form and Registration Form at the same time;
(7)
The enterprise failing to apply for the procedures of transfer settlement and customs declaration within the specified timeframe may
apply for the relevant procedures again after being handled by the customs authority according to Article 12 of the Measures.
Article 10
In the event that the transferring enterprise uses foreign exchanges for settling accounts, the customs shall issue the certificate
verifying foreign exchange settlement to attach to the declaration form according to the relevant provisions.
Article 11
If the competent customs authority administers the transfer across the costumers surveillance zones for processing trade through computer
networks, the enterprise may complete the record for file-keeping, registration and declaration of the transfer via the network.
Article 12
If the transferring-in or transferring-out enterprise violates the Measures, the violator shall be dealt with by the customs authority
according to the provisions of the Customs Law of the People’s Republic of China and Rules for the Implementation of Administrative
Penalties of he Customs Law of the People’s Republic of China; if the violation constitutes a criminal offence, the violator shall
be subject to criminal prosecution and punishments in accordance with law.
Article 13
The transfer of deep processing transaction by the enterprises in the same Customs surveillance zone shall be conducted according
to the Measures, and the procedures may be simplified if approved by the relevant Customs office directly under the Customs General
Administration. The specific approaches shall be formulated by the Customs offices concerned.
Article 14
The Customs General Administration is responsible for the interpretation of the Measures.
Article 15
The Measures shall take effect as of March 1, 2004. The Measures of the Customs of the People’s Republic of China for the Administration
of the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade across the Costumers Surveillance Zones released
on September 22, 1999 (promulgated by Order No. 75 of the Customs General Administration) shall be abolished simultaneously.
Attachment:
1. Application Form for the Transfer of Deep Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the
People’s Republic of China
2. Registration Form on the Actual Situation of Transfer of the Bonded Goods
3. Bill of Receiving and Delivering the Transferred Goods
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