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The General Administration of Customs
Decree of the General Administration of Customs
No.26
Measures of Customs of the People’s Republic of China on Administration of Import and Export Goods of the Development Zones of High/new
Technological Industries of the Country are hereby promulgated and shall come into force as of October 1,1991.
Officer of the General Administration of Customs: Dai Jie
September 2, 1991
Measures of Customs of the People’s Republic of China for the Administration over Import and Export Goods of the Development Zones
of the State High/new Technological Industries
Article 1
With a view to promoting the construction and development of the Development Zones of High/new Technological Industries, these Measures
are formulated in accordance with the Customs Law of the People’s Republic of China and related policies and regulations of the state
concerning the Development Zones of High/new Technological Industries.
Article 2
These Measures shall be applicable to the high/new technological enterprises (hereinafter referred to as the enterprises) in the Development
Zones of High/new Technological Industries (hereinafter referred to as the Development Zones) approved by the government.
Article 3
Before the importation of the goods, and enterprise shall go through the registration formalities to the Customs with the following
documents:
1.
certificate of the high/new technological enterprise issued by the verifying department appointed by the science and technology committee
of the province, autonomous region or municipality directly under the Central Government;
2.
approval document of the competent department of foreign economic relations and trade shall be needed for an enterprise having foreign
trade right while a registering at the Customs;
3.
business licence issued by the industrial and commercial administration;
4.
other related documents of the enterprise.
Article 4
Raw materials, materials, components and spare parts imported for the production of the export goods shall be exempted from import
licences, and shall be released by the Customs against the export contracts and approval documents of the verifying department of
the Development Zones and be subject to the import and export procedures of inward processing. Enterprises having conditions of establishing
bonded factories and bonded warehouses shall be supervised according to relevant provisions after the Customs approval.
Article 5
Instruments and equipments which are unable to be produced domestically and are used for developing high/new technology in the Development
Zones shall be exempted from import duties, product taxes (VAT) or industrial and commercial consolidated taxes. The Customs shall
deal with the duty-exemption procedures after verifying the approval documents of the competent departments in the Development Zones.
Spare parts accompanied in the importation of the instruments and equipments shall be dealt with in accordance with the above provisions.
The above- mentioned goods which are subject to import licence control shall also be provided with import licences.
Article 6
High technical products, samples for dissembling and testing imported by the enterprises shall be released free of duty by the Customs
against the approval documents of the verifying department. These samples and sampling machines shall not be transferred for other
usage or for sale.
Article 7
While applying for duty-exemption, and enterprise shall fill in the application forms for duty-exemption in triplicate and submit
to the Customs together with the copy of import contract. After the examination of the forms, the Customs shall stamp the duty-exemption
stamp on the forms and kept one copy for record, give one copy to the owner of the goods and post one copy to the Customs establishment
at the place of importation of the goods to fulfill the import duty-exemption procedures.
Article 8
Products produced by enterprises their own shall be exempted from export duties, except those subject to the state export restriction
or otherwise provided. Export products from places outside the Development Zones or exported on behalf of others outside the Zones,
for which the substantial processing of value added less than 20%, shall also be subject to duty-payment according to the regulations.
Article 9
Instruments and equipments imported by an enterprise with duty-exemption shall be used only for that enterprise, and shall not be
transported out of the Development Zones, nor be transferred, sold, rented, taken for other uses without the Customs authorization
and the Customs procedures fulfilled.
Article 10
Bonded goods mentioned in Article 4 of these Measures transferred for home usage shall be approved by the former verifying department
and with the Customs permit, and shall also be subject to the import licence control shall be provided with import licence to the
Customs.
Article 11
Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods
enjoying duty-exemption and duty-reduction. The Customs shall be enpost_titled to examine and read the account books and relevant documents.
Article 12
Import and export goods entering or leaving the Customs territories at places other than the Development Zones shall be dealt with
as transit goods according to the related measures.
Article 13
Measures of the People’s Republic of China on the Collection of Customs Supervising Fees on Import Goods Granted with Duty Reduction
or Exemption and Bonded Goods shall also be applicable to the goods granted with duty reduction or exemption and bonded goods in
the Development Zones.
Article 14
Development Zones located in the Special Economic Zones, Opening Coastal Cities and Economic and Technological Development Zones shall
also enjoy the preferential policies of the special areas besides these Measures. Enterprises with foreign investment in the Development
Zones shall also be dealt with in accordance with the relevant provisions of enterprises with foreign investment besides these Measures.
Article 15
Activities in violation of these Measures shall be dealt with in accordance with the Customs Law of the People’s Republic of china
and other related provisions.
Article 16
These Measures shall be explained by the General Administration of Customs.
Article 17
These Measures shall enter into force as of October 1, 1991.
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