PROCEDURES OF THE CUSTOMS OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE CONTROL AND SUPERVISION OF TEMPORARILY IMPORTED GOODS
CIRCULAR OF THE MINISTRY OF FOREIGN ECONOMIC RELATIONS AND TRADE ON WHETHER THE LEASED EQUIPMENTS CAN BE INVESTED IN THE EQUITY JOINT VENTURES AS THE REGISTERED ASSETS BY THE EQUITY JOINT VENTURES OR THE INVESTORS HOME AND ABROAD OF THE EQUITY JOINT VENTURES
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The Ministry of Foreign Economic Relations and Trade Circular of the Ministry of Foreign Economic Relations and Trade on Whether the Leased Equipments Can Be Invested in the Equity Joint WaiJingMaoFaZi [1986] No.12 May 19, 1986 The Planning Commission of Nantong, and the departments (commissions, bureaus) economic relations and trade of various provinces, The equipments invested in the joint venture as the registered assets should be owed by the investors. For the leasing equipments, |
The Ministry of Foreign Economic Relations and Trade
1986-05-19
DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE’S CONGRESS TO APPROVE THE OPENING OF THE NANJING PORT AT THE CHANGJIANG RIVER TO FOREIGN SHIPS
REGULATIONS OF THE GENERAL ADMINISTRATION OF CUSTOMS ON THE IMPORT AND EXPORT OF ARTICLES BY DIPLOMATIC MISSIONS AND THEIR MEMBERS IN CHINA
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(Effective Date:1986.12.01–Ineffective Date:)
Article 1. These Regulations are formulated in accordance with the Regulations of the People’s Republic of China on Diplomatic Privileges and Article 2. Articles for official use by diplomatic missions in China (hereinafter referred to as “missions”) and personal effects of members In the preceding paragraph, the term “articles for official use” refers to articles required for direct use by missions in the performance Article 3. Written declarations of articles for official use imported or exported by missions and personal effects conveyed into or out of China If however there are serious grounds for presuming that amongst the items there are articles not for official or personal use or articles Article 4. Articles for official use declared for import by missions and personal effects declared for import by diplomatic agents shall be Articles for official use and personal effects declared for export shall be released by Customs after examination and verification. Article 5. Articles the import or export of which is prohibited by the Law and regulations of the People’s Republic of China may not be carried In order to import wireless transceivers and related equipment a written application must first be approved by the Chinese Ministry Cultural relics to be carried or conveyed out of China shall first be declared to Customs and, following examination by the cultural The carriage or conveyance of firearms and bullets into or out of China shall comply with the provisions of the Measures of the People’s The carriage or conveyance of articles into or out of China which are subject to control under China’s statutory regulations on quarantine Article 6. Articles which are declared by missions and their members out which are prohibited by Chinese laws and regulations from being imported Article 7. Articles imported duty free by missions or their members may not be transferred. Prior approval shall be obtained from Customs when The assignee or assignor of articles which have been approved for transfer shall complete tax payment or tax exemption formalities Article 8. The diplomatic bag of a mission, whether outbound or incoming, shall be released by Customs without inspection. The diplomatic bag A diplomatic courier, when conveying a diplomatic bag, shall be provided with a courier certificate issued by the competent authorities Article 9. Members of the administrative and technical staff and service staff of missions shall, if they are not citizens or permanent residents Articles for personal use mailed into or out of China by the mission staff mentioned in the previous paragraph shall be handled by Articles for personal use conveyed into China through consignment shipping during the tenure of office of the mission staff mentioned Article 10. Articles for official use and mailbags of the offices of organisations of the United Nations and its special agencies and representative Article 11. Articles for official use and consular bags imported or exported by foreign consulates in China and articles for personal use conveyed Article 12. These Regulations shall take effect from the date of promulgation.
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CUSTOMS MEASURES FOR THE DECLARATION OF ARTICLES IMPORTED AND EXPORTED BY DIPLOMATIC MISSIONS AND THEIR MEMBERS IN CHINAA
REGULATIONS OF THE PEOPLE’S REPUBLIC OF CHINA ON DIPLOMATIC PRIVILEGES AND IMMUNITIES
FOREIGN CAPITAL ENTERPRISES
| Category | FOREIGN ECONOMIC RELATIONS AND TECHNOLOGICAL COOPERATION | Organ of Promulgation | The National People’s Congress | Status of Effect | In Force |
| Date of Promulgation | 1986-04-12 | Effective Date | 1986-04-12 |
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Law of the People’s Republic of China on Foreign Capital Enterprises |
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(Adopted at the Fourth Session of the Sixth National People’s Congress,
promulgated by Order No. 39 of the President of the People’s Republic of China
and effective as of April 12, 1986)
Article 1 With a view to expanding economic cooperation and technical
exchange with foreign countries and promoting the development of China’s
national economy, the People’s Republic of China permits foreign enterprises,
other foreign economic organizations and individuals (hereinafter collectively
referred to as “foreign investors”) to set up enterprises with foreign capital
in China and protects the lawful rights and interests of such enterprises.
Article 2 As mentioned in this Law, “enterprises with foreign capital”
refers to those enterprises established in China by foreign investors,
exclusively with their own capital, in accordance with relevant Chinese laws.
The term does not include branches set up in China by foreign enterprises and
other foreign economic organizations.
Article 3 Enterprises with foreign capital shall be established in such a
manner as to help the development of China’s national economy; they shall use
advanced technology and equipment or market all or most of their products
outside China.
Provisions shall be made by the State Council regarding the lines of
business which the state forbids enterprises with foreign capital to engage in
or on which it places certain restrictions.
Article 4 The investments of a foreign investor in China, the profits it
earns and its other lawful rights and interests are protected by Chinese law.
Enterprises with foreign capital must abide by Chinese laws and regulations
and must not engage in any activities detrimental to China’s public interest.
Article 5 The state shall not nationalize or requisition any enterprise
with foreign capital. Under special circumstances, when public interest
requires, enterprises with foreign capital may be requisitioned by legal
procedures and appropriate compensation shall be made.
Article 6 The application to establish an enterprise with foreign capital
shall be submitted for examination and approval to the department under the
State Council which is in charge of foreign economic relations and trade, or to
another agency authorized by the State Council. The authorities in charge of
examination and approval shall, within 90 days from the date they receive such
application, decide whether or not to grant approval.
Article 7 After an application for the establishment of an enterprise with
foreign capital has been approved, the foreign investor shall, within 30 days
from the date of receiving a certificate of approval, apply to the industry and
commerce administration authorities for registration and obtain a business
licence. The date of issue of the business licence shall be the date of the
establishment of the enterprise.
Article 8 An enterprise with foreign capital which meets the conditions
for being considered a legal person under Chinese law shall acquire the status
of a Chinese legal person, in accordance with the law.
Article 9 An enterprise with foreign capital shall make investments in
China within the period approved by the authorities in charge of examination
and approval. If it fails to do so. the industry and commerce administration
authorities may cancel its business licence.
The industry and commerce administration authorities shall inspect and
supervise the investment situation of an enterprise with foreign capital.
Article 10 In the event of a separation, merger or other major change, an
enterprise with foreign capital shall report to and seek approval from the
authorities in charge of examination and approval, and register the change with
the industry and commerce administration authorities.
Article 11 The production and operating plans of enterprises with foreign
capital shall be reported to the competent authorities for the record.
Enterprises with foreign capital shall conduct their operations and
management in accordance with the approved articles of association, and shall
be free from any interference.
Article 12 When employing Chinese workers and staff, an enterprise with
foreign capital shall conclude contracts with them according to law, in which
matters concerning employment, dismissal, remuneration, welfare benefits,
labour protection and labour insurance shall be clearly prescribed.
Article 13 Workers and staff of enterprises with foreign capital may
organize trade unions in accordance with the law, in order to conduct trade
union activities and protect their lawful rights and interests.
The enterprises shall provide the necessary conditions for the activities
of the trade unions in their respective enterprises.
Article 14 An enterprise with foreign capital must set up account books in
China, conduct independent accounting, submit the fiscal reports and
statements as required and accept supervision by the financial and tax
authorities.
If an enterprise with foreign capital refuses to maintain account books in
China, the financial and tax authorities may impose a fine on it, and the
industry and commerce administration authorities may order it to suspend
operations or may revoke its business licence.
Article 15 Within the scope of the operations approved, enterprises with
foreign capital may purchase, either in China or from the world market, raw and
semi-processed materials, fuels and other materials they need. When these
materials are available from both sources on similar terms. first priority
should be given to purchases in China.
Article 16 Enterprises with foreign capital shall apply to insurance
companies in China for such kinds of insurance coverage as are needed.
Article 17 Enterprises with foreign capital shall pay taxes in accordance
with relevant state provisions for tax payment, and may enjoy preferential
treatment for reduction of or exemption from taxes.
An enterprise that reinvests its profits in China after paying the income
tax, may, in accordance with relevant state provisions, apply for refund of a
part of the income tax already paid on the reinvested amount.
Article 18 Enterprises with foreign capital shall handle their foreign
exchange transactions in accordance with the state provisions for foreign
exchange control.
Enterprises with foreign capital shall open an account with the Bank of
China or with a bank designated by the state agency exercising foreign exchange
control.
Enterprises with foreign capital shall manage to balance their own foreign
exchange receipts and payments. If, with the approval of the competent
authorities, the enterprises market their products in China and consequently
experience an imbalance in foreign exchange, the said authorities shall help
them correct the imbalance.
Article 19 The foreign investor may remit abroad profits that are lawfully
earned from an enterprise with foreign capital, as well as other lawful
earnings and any funds remaining after the enterprise is liquidated.
Wages, salaries and other legitimate income earned by foreign employees in
an enterprise with foreign capital may be remitted abroad after the payment of
individual income tax in accordance with the law.
Article 20 With respect to the period of operations of an enterprise with
foreign capital, the foreign investor shall report to and secure approval from
the authorities in charge of examination and approval. For an extension of the
period of operations, an application shall be submitted to the said authorities
180 days before the expiration of the period. The authorities in charge of
examination and approval shall, within 30 days from the date such application
is received, decide whether or not to grant the extension.
Article 21 When terminating its operations, an enterprise with foreign
capital shall promptly issue a public notice and proceed with liquidation in
accordance with legal procedure.
Pending the completion of liquidation, a foreign investor may not dispose
of the assets of the enterprise except for the purpose of liquidation.
Article 22 At the termination of operations, the enterprise with foreign
capital shall nullify its registration with the industry and commerce
administration authorities and hand in its business licence for cancellation.
Article 23 The department under the State Council which is in charge of
foreign economic relations and trade shall, in accordance with this Law,
formulate rules for its implementation, which shall go into effect after being
submitted to and approved by the State Council.
Article 24 This Law shall go into effect on the day of its promulgation.?
REGULATIONS FOR CERTIFIED PUBLIC ACCOUNTANTS
| Category | FINANCE | Organ of Promulgation | The State Council | Status of Effect | Invalidated |
| Date of Promulgation | 1986-07-03 | Effective Date | 1986-10-01 | Date of Invalidation | 1994-01-01 |
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Regulations of the People’s Republic of China for Certified Public Accountants |
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Chapter I General Provisions
Chapter II Examination and Registration
Chapter III Scope of Services
Chapter IV Rules for Practice
Chapter V The Accounting Firm
Chapter VI Supplementary Provisions
(Promulgated by the State Council on July 3, 1986) (Editor’s Note: These
Regulations have been annulled by Law of the People’s Republic of China for
Certified Public Accountants promulgated on October 31, 1993 and effective
as of January 1, 1994)
Chapter I General Provisions
Article 1 These Regulations are formulated, in accordance with the
provisions of Article 5 and Article 20 of the Accounting Law of the People’s
Republic of China, in order to reinforce the regulation of certified public
accountants, and to bring into play the role of the certified public
accountants in social economic activities.
Article 2 Public accountants are persons approved by the State to
practise certified accounting, auditing and consultancy.
Certified public accountants shall conduct their practices independently
according to the law, and shall be protected by the law of the State.
Article 3 The working unit of certified public accountants is the
accounting firm. A certified public accountant must be with a accounting firm
before accepting an engagement to render services as precribed by the law and
regulations for certified public accountants.
Article 4 At the national level, the regulatory authority for certified
public accountants and accounting firms is the Ministry of Finance. At the
local level, the regulatory authority for certified public accountants and
accounting firms is the finance departments (bureaus) of provinces,
autonomous regions and municipalities directly under the Central Government.
Article 5 Certified public accountants may establish the association of
certified public accountants to protect their legitimate professional rights
and interests and to exchange working experience and enhance the association
between Chinese certified public accountants and their foreign counterparts.
Chapter II Examination and Registration
Article 6 The candidate applying for the permission to take the
qualification examination for certified public accountants must be a Chinese
citizen who loves the People’s Republic of China and supports the socialist
system. The candidate must be a college graduate or a person with an
equivalent academic education, and has working experience in the accounting or
auditing field for more than 3 years.
The following applicants applying for registration as a certified public
accountant, if they are satisfied with the qualification evaluation, may be
waived from examination:
(1) senior accountants; (2) accounting professors, associate professors,
research fellows, or associate research fellows who have practical accounting
experience; and (3) those with a college or equivalent education who have
worked in the financial or accounting field for more than 20 years and possess
professional accounting expertise.
Article 7 The qualification evaluation and examination of certified
public accountants shall be directed, organized and supervised on a uniform
basis by a national examination committee approved by the Ministry of Finance.
And the concrete work of such qualification evaluation and examination shall
be conducted by the examination committees which are formed with the approval
of the finance departments (bureaus) at provincial level.
The specific procedures for qualification evaluation and examination
shall be formulated by the Ministry of Finance.
Article 8 With respect to those candidates who have been satisfied with
the qualification evaluation or who have passed the examination, the
accounting firm that the aforesaid candidates intend to join shall submit the
registration application to the Ministry of Finance or to the finance
departments (bureaus) at the provincial level for approval. Certified public
accountants approved by the finance departments (bureaus) at the provincial
level shall be reported to the Ministry of Finance for the record; in the
event that the Ministry of Finance has discovered that the approval is not
proper, it shall notify the finance departments (bureaus) which have made
the approval for reexamination.
The Ministry of Finance shall uniformly make and issue the certificates
for those certified public accountants who have obtained approval for
registration.
Article 9 Where a certified public accountant leaves the accounting firm
he worked with, the accounting firm shall submit the case to the competent
finance department for approval and return his certified public accountant
certificate for cancellation; if the said accountant requests to resume his
duties as certified public accountant, he should renew his application for the
registration in accordance with the regulations.
Article 10 No staff currently working in government agencies may be
registered to practise as a certified public accountant.
Chapter III Scope of Services
Article 11 Certified public accountants shall render the following
accounting and auditing services:
(1) auditing accounting records, accounting statements and other financial
data, and issuing auditing reports;
(2) verifying the paid-in capital of enterprises, and issuing capital
verification reports;
(3) participating in the handling of liquidation affairs related to the
dissolution or bankruptcy of enterprises;
(4) participating in the conciliation of economic disputes, and assisting
in verifying evidences in economic cases; and
(5) other matters related to accounting and auditing.
Article 12 Certified public accountants shall render the following
accounting consultancy services:
(1) designing financial and accounting systems, servicing as accounting
consultants, and providing consultancy services in accounting, finance, tax,
and economic management;
(2) acting as agent for preparing and filing tax returns;
(3) acting as agent for applying for registration, and assisting in
drafting contracts, articles of association and other commercial documents;
(4) training financial and accounting personnel; and
(5) other accounting consultancy services.
Article 13 Government agencies, enterprises, institutions, and
individuals may entrust certified public accountants to conduct the services
listed in Article 11 and Article 12 of these Regulations.
When entrusting certified public accountants to provide services, the
clients shall pay fees accordingly.
Article 14 When accepting an entrustment from government agencies, the
certified public accountants entrusted shall, in light of the circumstances
of service, have the right to consult relevant financial and accounting data
and documents, inspect the sites and facilities of the business, and make
investigations and verifications by inquiring related units and individuals.
Where other clients entrust a certified public accountant to provide
services, and there is a need to consult the relevant data and documents and
carry out investigations, the matter shall be handled according to the
agreement contained in the letter of attorney executed in accordance with
the law.
Chapter IV Rules for Practice
Article 15 In performing professional work, certified public accountants
shall abide by the laws and administrative regulations of the State, and
practise according to the relevant agreements, contracts, and articles of
association.
Article 16 Certified public accountants shall scrupulously observe the
principles of fairness, objectivity, and seeking truth from facts, and be
responsible for the correctness and the legality of the contents in the
reports they issued.
Article 17 Where a certified public accountant has interested connections
with a client or with other parties concerned, he shall declare the situation
to the accounting firm and evade the case. A client or other parties concerned
shall have the right to ask for such evasion.
Article 18 A certified public accountant shall strictly keep the
confidentiality of all data and information obtained or known in the course
of practice.
Article 19 A certified public accountant shall indicate the case in the
report issued when he finds, in the course of practice, fabrication of
information, fraud for personal gain, or other violation of the laws and
administrative regulations of the State; the certified public accountant
shall reject any motion of his client to give false or improper testimony.
Article 20 In case that a certified public accountant violates the rules
for practice and gives rise to harmful results, the accounting firm shall
faithfully report the case to the competent finance department, which shall
impose one of the following penalties in the light of the seriousness of
the case:
(1) warning;
(2) imposing a fine;
(3) ceasing practice temporarily;
(4) revoking the certified public accountant certificate.
In case that a certified public accountant has violated the Criminal Law
and has constituted a crime, the violator shall be penalized by the judicial
organs according to the law.
Article 21 In case that a certified public accountant has been found
unqualified for the office, the finance department that originally approved
the registration shall cancel the registration, revoke the certified public
accountant certificate, and report the case to the Ministry of Finance for the
record.
Chapter V The Accounting Firm
Article 22 The accounting firm is an institution, established with the
approval given by the State, to engage in independently the services of the
certified public accountants in accordance with the law. The accounting firm
shall be responsible for its own income and expenditure, make an independent
accounting and pay taxes according to the law.
Article 23 The establishment of an accounting firm shall, in accordance
with the relevant provisions, be submitted to the Ministry of Finance, or to
the finance departments (bureaus) at the provincial level, for examination
and approval. The finance departments (bureaus) at the provincial level that
give approval to the establishment of a accounting firm shall report the
firm’s name, the articles of association of the firm, and the name of the
person in charge of the firm to the Ministry of Finance for the record.
The accounting firm, which has been established with approval, shall, in
accordance with the relevant provisions, go through the registration
procedures with the local administrative department for industry and
commerce, and commence its business operations only after obtaining the
business licence.
Article 24 Entrustments for providing services by certified public
accountants shall be accepted by the accounting firm on a uniform basis.
The reports issued by a certified public accountant shall be signed by the
accountant and be affixed with the official seal of the accounting firm.
The accounting firm may accept trans-regional entrustments for providing
services.
Article 25 The service charges for services rendered by certified public
accountants shall be collected by the accounting firm on a uniform basis.
The standards for the service charges shall be set jointly by the finance
departments (bureaus) at the provincial level in conjunction with other
relevant departments at the same level, and shall be submitted to the Ministry
of Finance for the record.
Article 26 The Ministry of Finance and the finance departments
(bureaus) at the provincial level shall be responsible for supervising the
business operations of the accounting firms. The accounting firm shall report
periodically to the competent finance department on matters such as its
business developments, income and expenditure, and personnel changes.
Article 27 In cases that a accounting firm has violated the provisions
of these Regulations, the competent finance department may, in the light
of the seriousness of the case, impose penalties ranging from a warning, a
fine, cease of practice for rectification, to an order to disband the said
accounting firm.
Article 28 In the course of auditing accounts, with respect to the
client’s financial receipts and payments incurred abroad, the accounting firm
may reentrust the case with a foreign accounting firm which has established a
resident representative office in China to conduct auditing on the spot and to
present a relevant testimony.
Chapter VI Supplementary Provisions
Article 29 The Ministry of Finance shall be responsible for the
interpretation of these Regulations; the measures for the implementation shall
be formulated by the Ministry of Finance.
Article 30 These Regulations shall become effective as of October 1, 1986.
REGULATIONS OF THE STATE COUNCIL CONCERNING THE BALANCE OF FOREIGN EXCHANGE INCOME AND EXPENDITURE OF CHINESE-FOREIGN EQUITY JOINT VENTURES
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20011006
The State Council Regulations of the State Council Concerning the Balance of Foreign Exchange Income and Expenditure of Chinese-foreign Equity Joint the State Council January 15, 1986 Article 1 These Regulations are formulated for the purpose of encouraging foreign joint venturers to establish in China Chinese-foreign equity Article 2 Chinese-foreign joint equity ventures should maximise the export of their products and the generation of foreign exchange in order Article 3 Where it is necessary to adjust the foreign exchange income and expenditure of Chinese-foreign equity joint ventures approved and In the case of a Chinese-foreign joint equity venture established with the approval of central administering authorities, these authorities Article 4 In the case of sophisticated products produced with advanced or key technology provided by the foreign joint venture, or of internationally The foreign exchange balance plans for the enterprises referred to in the preceding Article shall be formulated, in accordance with Article 5 Products of Chinese-foreign joint equity ventures which China needs to import on a long-term or urgent basis may, depending on requirements The departments of foreign economic relations and trade shall actively support domestic end-users in concluding purchase and sales Article 6 In order to achieve a balance of foreign exchange income and expenditure, Chinese-foreign equity joint ventures may, with the approval Article 7 Where a Chinese-foreign joint equity venture does not fulfil stipulated contractual obligations for exports and generation of foreign Article 8 In selling products to enterprises which are outside the special economic zones and the economic and technological development zones Article 9 Where one foreign joint venturer establishes two or more joint ventures in China (including where these are in different locations Such adjustment must be agreed to by all parties to the joint venture. Article 10 With the approval of the foreign economic relations and trade departments and the foreign exchange control departments, a Chinese-foreign Article 11 These Regulations shall apply to Chinese-foreign equity joint ventures established in China and to the Chinese-foreign contractual The Regulations shall not apply to financial or insurance enterprises established in China by foreign joint venturers or joint venturers Article 12 In the case of any conflict with any other regulations relating to the foreign exchange balance of Chinese-foreign equity joint ventures Article 13 The Ministry of Foreign Economic Relations and Trade shall be responsible for the interpretation of these Regulations. Article 14 These Regulations shall come into force on February 1, 1986. |
The State Council
1986-01-15
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE AND POSTAL ARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC ZONES
| Category | CUSTOMS | Organ of Promulgation | The State Council | Status of Effect | In Force |
| Date of Promulgation | 1986-03-25 | Effective Date | 1986-04-01 |
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Provisions of the General Customs Administration of the People’s Republic of China on Control Over Goods, Means of Conveyance, Luggage |
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Chapter I General Provisions
Chapter II Control over Goods Entering or Leaving SEZ
Chapter III Control over Means of Conveyance Entering or Leaving SEZ
Chapter IV Control over Luggage and Postal Articles Entering and Leaving
Chapter V Supplementary Provisions
Notes:
(Approved by the State Council on March 21, 1986, promulgated by the
General Customs Administration on March 25, 1986)
Chapter I General Provisions
Article 1 These Provisions are formulated with a view to promoting the
development of Special Economic Zones, safeguarding national interests and
ensuring the smooth progress of socialist construction.
Article 2 These Provisions shall apply to the four Special Economic
Zones: Shenzhen, Zhuhai, Shantou and Xiamen (hereinafter referred to as “SEZ”).
Article 3 Goods, means of conveyance, luggage and postal articles
entering or leaving SEZ shall go through the railway stations, road passes,
sea ports, aerodromes or post offices where there are Customs establishments
and shall be subject to declaration to the Customs and to its supervision and
control.
Article 4 All foreign trade enterprises or production enterprises within
SEZ engaged in import or export business shall complete the formalities of
registration at the Customs against the documents of approval issued by the
foreign economic and trade administrations at the provincial level or above,
or by SEZ people’s governments.
If it is necessary, Customs officers may be sent to the aforesaid
production enterprises and stationed there for the performance of supervision
and control and the conduct of Customs procedures. All such enterprises shall
provide necessary offices and accommodations free of charge.
Regular written reports on the end-use, sales and inventory of the
imported goods shall be submitted to the Customs by the enterprises mentioned
in Paragraph 1 of this Article for inspection and verification.
Article 5 Smuggling and other illegal activities carried out by taking
advantage of the preferential treatments granted to SEZ by the State are
strictly prohibited. The Customs is empowered to inspect, in accordance with
the Interim Customs Law (Note 1.) any premises in SEZ which are suspected of
concealing smuggled goods.
Article 6 Goods, means of conveyance, passengers’ luggage and personal
effects and mail destined to or originated from the non-SEZ areas of China,
on their way, from or to foreign countries or regions of Hong Kong and Macao
via SEZ, shall be handled in accordance with relevant State regulations on
the control of imports and exports.
Article 7 The Customs establishments in SEZ shall register the statistics
of the goods, means of conveyance, passengers’ luggage and personal effects,
and mails entering and leaving SEZ according to the categories of import,
export or transport between SEZ and the non-SEZ areas.
Chapter II Control over Goods Entering or Leaving SEZ
Article 8 The consigner or the consignee or his agent shall fill in the
Customs declaration forms declaring the goods entering or leaving SEZ and
submit the relevant licenses and other documents to the Customs for
examination in accordance with pertinent regulations.
Article 9 The Customs duties and consolidated industrial and commercial
taxes (products tax and value added tax) on goods imported by the
administrative organs, institutions and enterprises in SEZ for use within SEZ,
upon approval of the competent authorities specified by State regulations,
shall be dealt with in the following ways:
(1) No duty and tax shall be levied on the machines, equipment, spare
parts, components, materials, fuel and transport vehicles imported for
construction and production in SEZ, nor on foodstuffs for the tourism and
catering trade and office equipment and means of transport imported in
reasonable quantities by enterprise, institutions and administrative organs
for their own use.
(2) Duties and taxes shall be levied at specified rates on goods, spare
parts, and components which are subject to import restrictions set by the
State, except those imported by enterprises for their own use in production
and business operations or by administrative organs and institutions for
their own use.
(3) The departments authorized by the State shall review and determine
annual import quotas for goods other than those listed in Items (1) and (2)
of this Article, and duties and taxes shall be computed and collected on the
goods imported within the set quotas at half of the specified rates, and
full-rate duties and taxes shall, according to relevant regulations, be
levied on the goods imported beyond the set quotas.
Article 10 Exemption from export duties shall be granted to export goods
produced by enterprises in SEZ.
Article 11 When the finished products manufactured in SEZ are transferred
to non-SEZ areas upon approval according to the relevant State regulations,
the consigner or his agent shall declare to the Customs by filling out a
declaration form for the transference of goods to other areas from SEZ and
submit it together with the approval document and other relevant papers to the
Customs in conformity with the regulations. The aforesaid products shall be
released by the Customs after checking.
Goods imported into SEZ are strictly prohibited from being transferred
to other areas for sale unless otherwise stipulated by the State.
Article 12 Finished products processed or assembled by enterprises in
SEZ with raw materials, spare parts, components (hereinafter referred to as
materials and parts) imported duty free shall be re-exported.
Where the finished products mentioned above are transshipped, upon
approval, to other areas, payment of duties and taxes shall be calculated
on the basis of the imported materials and parts employed in the products.
Where the products are sold within SEZ, exemption from or payment of duties
and taxes on the imported material and parts shall be handled according to
the stipulations in Article 9 of these Provisions. In a case where the
consigner or his agent fails to clarify the description, quantities and value
of imported materials and parts employed in the products, payment of duties
and taxes shall be calculated at such a rate as if the finished products as a
whole had been imported.
Article 13 The consignee or his agent shall declare to the Customs on
goods introduced into SEZ from other areas and the Customs shall release such
goods after checking.
Chapter III Control over Means of Conveyance Entering or Leaving SEZ
Article 14 All ships, trains, vehicles and aircraft entering or leaving
SEZ shall be declared to the Customs by the persons in charge, the owners or
owners’ agents for inspection.
Article 15 All vehicles and vessels engaged in freight or passenger
service or those owned by enterprises or individuals in SEZ for transportation
shall be registered for the record at the Customs by the owners of the
vehicles and vessels with the approval documents issued by the relevant
competent authorities of SEZ together with a list stating the total number of
vehicles or vessels, licence numbers, their designations names of the drivers
or of the crew.
Chapter IV Control over Luggage and Postal Articles Entering and Leaving
SEZ
Article 16 Luggage carried by passengers entering SEZ from abroad or
leaving SEZ for abroad and personal articles sent by post from abroad into SEZ
or sent abroad by post from SEZ shall all be dealt with according to the
Customs rules on the control over the luggage and articles carried by the
passengers or postal articles entering or leaving Chinese territories.
Article 17 Articles intended for the establishment of the persons from
abroad who have bought residential houses or have decided to reside in SEZ
for a long time shall be declared to the Customs with the certification papers
issued by the relevant competent authorities of SEZ. The articles shall be
released duty free after Customs inspection in they arc verified to be for
personal use and within reasonable quantities.
Article 18 Luggage carried by passengers travelling between SEZ and
other areas shall be restricted to reasonable quantities and be released by
the Customs after checking.
Article 19 Personal articles sent by post between SEZ and other areas
in both directions shall be reasonable quantities.
Chapter V Supplementary Provisions
Article 20 Smuggling and other infringements upon these Provisions shall
be dealt with by the Customs according to the Interim Customs Law (Note 2.)
and other relevant regulations. The judicial organs shall investigate the
criminal responsibilities of those who violate the criminal law.
Article 21 The right to interpret these Provisions resides in the General
Customs Administrations; the Customs establishments in SEZ may, in accordance
with these Provisions, formulate specific rules for implementation, which shall
be enforced after approval by the General Customs Administration.
Article 22 These Provisions shall be effective as of April 1, 1986.
Notes:
Note 1., 2. The interim Customs Law has been superseded by the Customs
of Law of Law of the People’s Republic of China, which was adopted at the
19th Meeting of the Standing Committee of the Sixth National People’s Congress
of the People’s Republic of China on January 22, 1987 — The Editor
CONSTITUTION ACT, 1982 – page 22
