Order of the General Administration of Customs of the People’s Republic of China
No.134
The Measures of the Customs of the People’s Republic of China for the Administration of Bonded Logistic Parks, which were adopted
upon deliberation at the executive meeting of the General Administration of Customs on November 1st, 2005, are hereby promulgated,
and shall go into effect as of January 1st, 2006.
Director of the General Administration of Customs Mou Xinsheng
November 28, 2005.
Measures of the Customs of the People’s Republic of China for the Administration of Bonded Logistic Parks
Chapter I General Provisions
Article 1
In order to regulate the administration of the Customs on bonded logistic parks and the flow of goods into or out thereof, enterprises
in the bonded logistic parks and their operation, these Measures are formulated according to the Customs Law of the People’s Republic
of China as well as the relevant laws and administrative regulations .
Article 2
The term “bonded logistic park” (hereinafter referred to as the park) as mentioned in these Measures refers to the special zone under
Customs supervision, which are established within the planning areas of a bonded zone or a special port section adjacent to the bonded
zone for the development of modern international logistics upon the approval of the State Council.
Article 3
The Customs shall set up office to be stationed in the park and carry out 24-hour supervision over the goods, means of transport,
articles carried by individuals that enter and exit the park, and the relevant locations within the park in accordance with these
Measures.
Article 4
Checkpoints, isolation facilities, video monitoring systems and other facilities necessary for the Customs surveillance, which meet
the requirements of Customs surveillance, shall be established between the park and the other areas within the territory of the People’s
Republic of China (hereinafter referred to as areas beyond the park).
Article 5
Warehouses, yards, checking sites, and operation places necessary for business commanding and dispatching shall be established within
the park, and no industrial production and processing places and commercial consumption facilities may be established therein.
The Customs, the administrative organ of the park and the operating entity thereof, as well as the offices of enterprises established
within the park (hereinafter referred to as the enterprises in the park) and of other entities shall be established in the comprehensive
office areas of the park within the planning areas and outside the net surrounding the park. Except security guards and the personnel
on duty of the relevant departments and of enterprises, no other person may reside in the park.
Article 6
The relevant businesses may not be carried out in the park unless the relevant facilities and places as prescribed in Article 4 and
paragraph one of Article 5 of the these Measures are qualified upon the check acceptance conducted by the General Administration
of Customs in conjunction with the relevant departments of the State Council.
Article 7
The following businesses may be carried out in the park:
1.
Storing of import and export goods and other goods that haven’t gone through the formalities for Customs clearance;
2.
Performance of simple circulative processing and value-added services for the stock in trade;
3.
Import and export trade, including transit trade;
4.
International purchase, allocation and distribution;
5.
International transit business;
6.
Testing and maintenance;
7.
Exhibition of commodities; and
8.
Other international logistic businesses as approved by the Customs.
Article 8
No commercial retail, processing and manufacture, renovation, dismantlement, and any other business in no relation with the park areas
may be carried out within the park.
Article 9
Under any of the following circumstances, the enterprises in the park shall report in writing to the competent Customs in the park
and go through the relevant formalities within the time limit prescribed by these measures:
1.
They suffer from force majeure and other disasters;
2.
The goods under Customs supervision are seized, detained or under other mandatory measures taken by the administrative law enforcement
departments or judicial departments;
3.
The goods under Customs supervision are stolen; or
4.
Other circumstances as prescribed by laws and administrative regulations.
The time limit for reporting the aforesaid circumstances shall be within 5 workdays as of the occurrence in the case of the circumstance
as prescribed in item (1); and the time shall be within 3 workdays in the case of the circumstances as prescribed in items (2) through
(4).
Article 10
For the goods under Customs supervision that are transported between the park and the areas beyond the park, the competent Customs
houses in the park areas may request the enterprises to provide corresponding guarantee.
Article 11
Goods and articles that are prohibited from import and export by laws or administrative regulations my not enter and exit the park.
Chapter II Administration of the Customs on Enterprises in the Park
Article 12
Enterprises in the park shall have the qualification of a legal entity. Before carrying out business, the enterprises in the park
shall go through registration formalities with the Customs according to the Provisions of the Customs of the People’s Republic of
China on the Administration of Registration of Declaration Entities and the relevant provisions.
Under special circumstances, and upon the approval of the Customs directly under the General Administration of Customs, a legal person
enterprise beyond the park may establish branches within the park according to law.
Article 13
Enterprises in the park shall satisfy the following conditions:
1.
Having the capability to pay taxes to the Customs and perform other legal obligations; and
2.
Having a special business office in the park.
Article 14
Where an enterprise in the park plans to change the areas and address of its business office and other matters concerned, it shall
report to the Customs directly under the General Administration of Customs for approval. If it plans to change its name, organization,
nature, legal representative, registered capital, and other registered items, it shall file with the Customs directly under the General
Administration of Customs for record within 5 workdays as of the date of change.
In the case of changes other than those as prescribed in the preceding paragraph, the enterprise shall, in accordance with the relevant
provisions of laws and administrative regulations, report to the competent Customs in the park and go through the relevant formalities.
Article 15
The Customs shall implement the electronic account book supervision system and the computer network management system with respect
to the enterprises in the park.
The administrative organ of the park or the operating entity thereof shall, under the guidance of the Customs, establish a computerized
public information platform by the virtue of the Electronic Port for the purpose of electronic data exchange and information sharing
between the Customs, enterprises in the park, and other relevant departments.
Enterprises in the park shall establish a computerized management system in compliance with the requirements of Customs supervision,
provide the Customs with terminals to consult data, and network with the Customs in light of the ways of certification and data standard
as prescribed by the Customs.
Article 16
Enterprises in the park shall, in accordance with the Accounting Law of the People’s Republic of China and the provisions of the relevant
laws and administrative regulations, regulate accounting management, maintain account books and compile statements and reports, which
meet the requirements of Customs supervision, and keep record of their financial situation as well as such information as the stock,
conveyance, transfer, sale, simple processing, and utilization of goods and articles transported in or out of the park, faithfully
fill out the relevant documentations, account books, and keep accounts and make business accounting based on the legal and valid
vouchers
Enterprises in the park shall compile reports on the import, export, transfer and storage of goods on monthly basis and the annual
financial statements, and regularly report them to the competent Customs in the park.
Chapter III Customs Supervision over Goods Entering and Exiting the Park
Section I Supervision over Goods Transported between the Park Areas and Foreign Countries
Article 17
The Customs shall implement archival filing management as to the goods transported between the park and foreign countries, except
the tax-free import goods for the self use of the park, goods in international transit or goods concerning which other laws or administrative
regulations prescribes otherwise. After overseas goods have reached the ports, enterprises in the park (or agents thereof) may transport
the goods directly to the park upon the strength of the manifest of cargo, and then go through declaration formalities with the competent
Customs in the park upon the strength of the archival filing checklists of goods that enter into the territory of China.
Article 18
Goods transported between the park and foreign countries shall be declared with the competent Customs in the park. If the entry and
exit ports of the goods in the park are not situated within the area under the jurisdiction of the competent Customs of the park,
the declaration formalities may be gone through with the Customs in the ports upon the approval of the competent Customs in the park.
Article 19
If such international transit businesses as the transport of the full container load in and out, and groupage for the second time,
are carried out in the park, the enterprise that carries out such businesses shall send electronic data of the manifest of cargo
to the Customs, and the enterprise concerned in the park shall apply for delivery and consolidation to the competent Customs in the
park, and go through the Customs declaration formalities for entry and exit of goods upon the strength of the manifest of cargo,
and other documents.
Article 20
Goods shipped to foreign countries from the park are exempt from export tax, except as otherwise prescribed by any other laws or administrative
regulations.
Article 21
The Customs shall handle the tax exemption formalities for the following goods and articles that are transported into the park from
overseas:
1.
Equipment and materials as are needed for the construction projects of infrastructure in the park;
2.
Machines, loading and unloading equipment, warehouse facilities, management facilities as are needed for the enterprises in the park
to carry out business, and the consumables, components and parts, and tools for their maintenance; and
3.
Reasonable amount of office supplies for the self use of the administrative organ of the park and the operating entity thereof, and
enterprises in the park.
Article 22
The Customs houses shall handle the formalities concerning protective tariff for the following goods that are transported into the
park from overseas:
1.
Goods and packing materials thereof as are needed for the enterprises in the park to carry out business;
2.
Goods imported under processing trade;
3.
Goods in transit trade;
4.
Goods preserved temporarily for foreign businessmen;
5.
Materials and components and parts for the maintenance of the ocean-going vessels and international aircrafts;
6.
Import consignment;
7.
Goods entered for testing and maintenance, and the components and parts thereof;
8.
Exhibits and samples for order by sample;
9.
General trade goods whose Customs clearance formalities have not been gone through; and
10.
Other entry goods as approved by the Customs.
Article 23
The administrative organ of the park and the operating entity thereof, and enterprises in the park shall, in accordance with the relevant
provisions on goods import under general trade, go through declaration formalities for the means of transport and living consumption
goods imported by them for self use from overseas.
Article 24
Goods transported between the park and foreign countries are not subject to the import and export licensing administration, except
as otherwise prescribed by laws, administrative regulations and rules.
Section II Supervision over Goods Transported between the Park and the Areas beyond the Park
Article 25
For goods transported between the park and the areas beyond the park, the enterprise in the park or the consignor or consignee (or
agents thereof) the areas beyond the park shall go through declaration formalities with the competent Customs in the park.
Where an enterprise in the park engages in the import and export trade in the area beyond the park and goods are not transported into
and out of the park in fact, it may go through declaration formalities with the competent Customs at the locality of the consignor
or the consignee or with the Customs at the port of the actual entry and exit of the goods.
Article 26
Shipment of goods from the park to the area beyond the park shall be regarded as import, the enterprise in the park or the consignee
(or agents thereof) in area beyond the park shall lodge declaration with the competent Customs in the park according to the relevant
provisions concerning import goods, and the Customs shall handle the formalities in light of the actual ways of supervision when
the goods are transported out of the park.
Article 27
Where an enterprise in the park distributes goods by crossing the Customs jurisdiction or an enterprise from other areas takes delivery
of goods in the park by crossing the Customs jurisdiction, it may go through declaration formalities with the competent Customs in
the park or import transit formalities according to the Customs provisions.
Article 28
Except the goods that may not be declared collectively as prescribed by laws, administrative regulations or rules, where an enterprise
in the park imports or exports goods in small quantity and by multi-batch, it may go through declaration formalities collectively
upon approval of the competent Customs in the park, and apply the tariff rate and exchange rate applicable on the day when the Customs
accepts the declaration for each importation and exportation of the goods. The time limit for collective declaration may neither
exceed one month nor straddle over year.
Article 29
Shipment of goods from the areas beyond the park into the park shall be regarded as export, and the declaration formalities shall
be gone through with the competent Customs in the park by the enterprises in the park or the consigners (or agents thereof) in the
areas beyond the park. For the commodities subject to export tax, the Customs shall levy export tax according to the relevant provisions;
for the commodities subject to licensing administration, the effective export licenses shall be presented to the Customs at the same
time, unless it is otherwise prescribed by other laws, administrative regulations or rules that the export licenses shall be submitted
at the link of export declaration.
The formalities for issuing the certification page of the declaration form of export goods for handling export tax refund shall be
handled according to the following applicable provisions:
1.
For home-made goods and packing materials thereof transported into the park from the areas beyond the park for enterprises in the
park to carry out business, the enterprises in the park or the consigners (or agents thereof) in the areas beyond the park shall
fill out the Customs declaration form for export goods, and the Customs shall handle it according to the relevant provisions on export
goods, and issue the certification page of the declaration form of export goods. If the goods are exported in transit, the Customs
in the place of consignment shall issue the certification page of the declaration form of export goods after receiving the electronic
return receipt of the competent Customs in the park confirming that the goods in transit have transported into the park;
2.
For the home-made materials for capital construction, machines, loading and unloading equipment, and management facilities, etc. that
are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating
entity thereof and enterprises in the park, the Customs shall handle them according to the relevant provisions on export goods, and
issue the certification page of the declaration form of export goods;
3.
For the living consumption goods, office supplies, and means of transport that are transported into the park from the areas beyond
the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs
shall not issue the certification page of the declaration form of export goods;
4.
For the original import goods, packing materials, equipment, and capital construction materials that are transported into the park
from the areas beyond the park, enterprises in the areas beyond the park shall present the lists of the aforesaid goods or articles
to the Customs, and go through declaration formalities according to the relevant provisions on export goods, and the Customs houses
shall not issue the certification page of the declaration form of export goods, and the duties, import value added tax and consumption
tax that have been paid shall not be refunded.
Article 30
Where tax exemption is involved in any goods transported from the park to the areas beyond the park, the Customs shall handle tax
exemption according to the relevant provisions on import goods exempt from tax.
Article 31
Upon approval of the competent Customs in the park, enterprises in the park may lay out merchandises at the special exhibition places
of the comprehensive office areas in the park. The exhibits shall be put on record with the competent Customs in the park, and under
the supervision of the Customs.
Where an enterprise in the park lays out merchandises in other places outside the park, the Customs houses shall handle the relevant
formalities in light of the administrative provisions of the Customs on temporary import of goods.
Article 32
If it is necessary to transport out of the park the machines, equipment and office supplies for the use of the administrative organ
of the park and the operating entity thereof and enterprises in the park for testing and maintenance, the said organs and enterprises
shall file an application to the competent Customs houses in the park, and the goods may be transported out of the park upon approval
of and registration with the competent Customs in the park.
Article 33
Machines, equipment, and office supplies that are transported out of the park for testing and maintenance may not be kept in the areas
beyond the park for use, and shall be transported back to the park within 60 days from the day when they are transported out. If
they cannot be transported back as required due to special circumstances, the administrative organ of the park areas and the operating
entity thereof and the enterprise concerned in the park shall apply in writing for extension of time limit to the competent Customs
in the park within 10 days before expiry of time limit, and the period of extension may not exceed 30 days.
Article 34
Machines and equipment that are transported back to the park after completion of testing and maintenance shall be the originals. If
any parts and components or accessories are replaced, the original parts and components or accessories shall be transported back
to the park along with the machines and equipment.
For home-made parts and components or accessories replaced in the areas beyond the park, if it is necessary to refund tax, enterprises
in the park or in the areas beyond the park shall file an application in this regard, and the competent Customs in the park shall
handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export
goods.
Article 35
If it is necessary to return any goods originally imported into the areas beyond the park out of China or to re-transport any originally
exported goods back to China, the goods may not be transported into or out of China by crossing the park or transported into the
park for storage.
If the goods originally imported into the areas beyond the park that is replaced under the provisions on goods imported at zero cost
for replacement purposes are kept in the areas beyond the park and not shipped out of China, they may not be transported into the
park areas.
Section III Supervision over Goods within the Park
Article 36
Goods in the park may be circulated freely. When transferring or conveying goods, enterprises in the park shall, by electronic means,
file such matters as the name of the goods, quantity, and amount with the Customs for record, and shall go through formalities for
verification after the goods are transferred or conveyed.
Article 37
No enterprise in the park may make mortgage, pledge, lien on the goods in stock, nor may it appropriate the goods for other purposes,
or make other disposal without approval of the competent Customs in the park.
The provisions of the preceding paragraph of this Article shall be applicable to the tax-free goods and articles that are transported
into the park under the provisions of Article 21 of these Measures.
Article 38
Enterprises in the park may perform circulative simple processing and value-added services on the goods stored therein, including
grading and classification, dismantling and sorting out, separate packing, measuring, combination packaging, fixing films, adding
shipping marks, mark labeling, changing package, and assembling, and other auxiliary operations that lead to increase in commercial
value.
Article 39
An enterprise that applies for engaging in maintenance business within the park shall have the qualification of a legal entity, and
shall be registered and filed for record with the competent Customs in the park. The products and the components and parts thereof
under the maintenance of enterprises in the park shall come only from foreign countries, and the products after testing and maintenance,
the replaced components and parts, as well as the materials produced during the process of maintenance shall be shipped out of China.
Article 40
From the day of carrying out business, enterprises in the park shall go through formalities for reporting for verification with the
competent Customs in the park each year. The competent Customs in the park shall verify the inventory within 30 days as of the date
of receipt of the application for reporting for verification. The relevant account books and original data of the enterprises shall
be preserved for at least 3 years from the day when the inventory verification is completed.
Article 41
When domestic export goods transported into the park for which tax refund formalities have not been gone through, need to be returned
to the export enterprises due to the reason of quality or specifications, the enterprise concerned in the park shall, within one
year from the day when the goods are declared to be transported into the park, file an application to the competent Customs in the
park , and provide the certificate issued by the competent tax authority at the locality of the export enterprise, certifying the
export tax refund has not been handled. After the competent Customs in the park grants approval for it, the enterprise may go through
the formalities for returning the goods without paying export tax, import value-added tax and consumption tax. If the Customs have
collected export tax, the export tax collected shall be refunded. If the goods are transported into the park areas by way of transit,
the competent Customs in the park shall handle the relevant formalities after the enterprise in the park has presented the form of
contact for returning the goods issued by the Customs at the place of consignment.
In case any entry goods that have not undergone circulative simple processing need to be shipped out of China in their original status,
the enterprise in the park may apply for going through returning formalities to the competent Customs in the park.
In case there is necessity to return any goods that have gone through export tax refund formality or have been subject to circulating
simple processing (including entry goods), the Customs formalities shall be handled in light of the relevant provisions on import
and export goods.
Article 42
Apart from the goods that have undergone circulative simple processing, if it is necessary to return any goods that enter into the
park from the areas beyond the park to the export enterprises for replacement in their original status due to inconformity of quality,
specifications, and types with the contract, or other reasons, the enterprise in the park shall, within one year from the day when
the goods are declared to be transported into the park, go through formalities for returning the goods for replacement with the competent
Customs in the park. The Customs shall handle the formalities according to the relevant provisions of the Measures of the Customs
of the People’s Republic of China for the Administration of Tax Collection on Import and Export Goods.
In case the replacements are transported into the park, they may be exempt from export license and export tax, but the Customs shall
not issue the certification page of the declaration form of export goods.
Article 43
Where an enterprise in the park needs to carry out the business of storage of dangerous chemicals and flammables and explosives, it
shall obtain the administrative licenses from the relevant departments of work safety, fire control, and environmental protection,
etc., and report to the competent Customs in the park for record. The relevant storage tanks, devices, equipment and other facilities
shall comply with the requirements of Customs supervision.
Goods that are transported into and out of the park through pipelines shall be equipped with measuring and testing devices, and other
facilities and equipment for the convenience of Customs supervision.
Article 44
Enterprises in the park may apply for abandoning the goods other than those which may not be abandoned by declaration as prescribed
by laws or administrative regulations.
The goods abandoned shall be extracted and sold off by the competent Customs in the park according to law, the income from the sale
shall be disposed of by the Customs in light of the relevant provisions. After the goods are sold off according to law, the enterprises
shall go through the verification formalities upon the strength of the application for abandoning this batch of goods and the relevant
documents concerning extraction and selling of the goods by the competent Customs. Where the goods can not be sold off because they
have no use value, the enterprises may dispose of them by themselves, and the competent Customs in the park may handle the verification
formalities directly. The warehouse fees and other fees as are needed before extraction and selling of the goods by the Customs shall
be borne by the enterprises themselves.
For the goods abandoned that shall be destroyed as required, the enterprises shall be responsible for destroying them, and the competent
Customs in the park may dispatch officers to make supervision. The competent Customs in the park shall handle the formalities of
cancellation after verification upon the strength of the certificates issued by competent departments.
Article 45
In case the goods in the park are damaged, destroyed or lost due to force majeure, enterprises in the park shall immediately report
it in writing to the competent Customs in the park, explain the reasons for it, and provide the relevant proofs of the insurance
and disaster identification departments. After the said proofs are recognized by the competent Customs in the park, such goods shall
be handled according to the following applicable provisions:
1.
If the goods are lost or are not lost but have lost use value completely, the Customs shall handle formalities for verification and
tax exemption;
2.
If the entry goods are damaged or destroyed, and lose their original use value but may be reused, enterprises in the park may go through
formalities for returning these goods with the competent Customs in the park. If the goods are not to be returned out of China and
are required to be transported to the areas beyond the park, enterprises in the park may file an application to the competent Customs
in the park, and the goods shall be transported out of the park after the competent Customs in the park has granted approval to the
application, and made assessment and tax collection on the use value of the goods that suffer disaster,
3.
If the goods that are transported into the park from the area beyond the park are damaged or destroyed, lose their original use value
but may be reused, and there is necessity to replace them or return them to the export enterprises, they may be replaced by the goods
of which the name, specification, quantity, and price are the same as those of the original goods, and the enterprises in the park
shall go through returning formalities with the competent Customs in the park.
Where the goods need to be returned to the areas beyond the park, and the export tax refund formalities have not been handled for
them, the enterprises in the park may go through the returning formalities with the competent Customs in the park; if the export
tax refund formalities have been gone through, the goods shall be handled in light of the relevant provisions on transporting the
entry goods to the areas beyond the park as prescribed in item (2) of this Article.
Article 46
In case goods are damaged, destroyed, or lost due to inappropriate storage and factors other than force majeure, they shall be handled
according to the following applicable provisions:
1.
For the goods transported into the park from foreign countries, the enterprises in the park shall, according to the provisions on
goods imported under general trade, and on the basis of the tax rate and exchange rate applicable on the day when the Customs accepts
the declaration at the time when the goods are transported into the park, pay duties, import value-added tax, and consumption tax
according to law to the Customs on the original value of the goods that are damaged or lost; and
2.
For the goods that are transported into the park from the areas beyond the park, the enterprises in the park shall repay the re
