CAUV0T2P.docx

CAUV0T2P.docx

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CAUV0T2P

ThePeople’sRepublicofChinaZhuhai-MacaoCross-BorderIndustrialZone,ZhuhaiCustomsParkManagementMeasures

（No.160DecreeoftheGeneralAdministrationofCustomspromulgatedtheMeasuresonMarch8,2007,whichwasamendedtheDecisionoftheGeneralAdministrationofCustomsontheAmendmentstothePeople’sRepublicofChinaZhuhai-MacaoCross-BorderIndustrialZone,ZhuhaiCustomsParkManagementMeasurespromulgatedinaccordancewithNo.189DecreeoftheGeneralAdministrationofCustomsonMarch15,2010）

ChapterIGeneralProvisions

article1Withaviewtoregulatingthecustoms'supervisionoverZhuhaiParkofZhuhai/MacaoCross-BorderIndustrialZone（hereinafterreferredtoasZhuhaiPark）,thepresentMeasuresareformulatedaccordingtotheCustomsLawofthePeople'sRepublicofChina（hereinafterreferredtoastheCustomsLaw）aswellasotherrelevantlawsandadministrativeregulations.

article2ZhuhaiParkisanareaunderspecialcustomssupervision,whichhasbeenestablishedupontheapprovaloftheStateCouncil.Itadoptsbondedzonepolicies,andadoptsexportprocessingzonepoliciesontaxationtothegoodscarriedbetweenZhuhaiParkandanyotherareawithinthecustomsterritoryofthePeople'sRepublicofChina（hereinafterreferredtoastheOuterArea）.

article3TheinstitutionsaccreditedbythecustomsinZhuhaiParkshallconduct24-hoursupervisionoverthegoods,articlesandtransportvehiclesenteringorexitingfromZhuhaiPark,aswellastheenterprisesandsiteswithinZhuhaiParkaccordingtothepresentMeasures.

article4ZhuhaiParkshalladoptclosedmanagement.BetweenZhuhaiParkandanyOuterAreaorMacaoPark,relevantfenceisolationfacilities,checkpoints,videomonitoringsystemsandotherfacilitiesneededincustomssupervision,whichsatisfythecustoms'supervisionrequirements,shallbeestablished.

AspecialportpassagewayshallbesetupbetweenZhuhaiParkandMacaoParktobeusedfortheentryandexitofgoods,articles,transportvehiclesandpersonsbetweenthetwoparks.ApassagewayfortheentryandexitviathecheckpointshallbeestablishedbetweenZhuhaiParkandanyOuterAreatobeusedfortheentryandexitofgoods,articles,transportvehiclesandpersonsbetweenZhuhaiParkandOuterAreas.

article5NocommercialconsumptionfacilityforlivingshallbesetupwithinZhuhaiPark.AnyoneelsemaynotresideinZhuhaiParkexceptthesecurityguardandtheon-dutystaffoftheenterprise.

article6ZhuhaiParkmayperformthefollowingitemsofbusiness:

（1）processingandmanufacturing;

（2）testing,repairing,researchinganddevelopment;

（3）storingimportedorexportedgoodsandothergoods,forwhichthecustomsprocedureshavenotbeenfinished;

（4）internationalenterpottrade;

（5）internationalpurchase,distributionandallocation;

（6）internationaltransfer;

（7）commoditydisplayorexhibitionsales;and

（8）otherprocessingandlogisticsbusinessapprovedbythecustoms.

article7AnenterprisewithinZhuhaiPark（hereinafterreferredtoasenterprisewithinthePark）shallbeofthequalificationasalegalperson,becapableofpayingcustomsdutiesandperformingotherlegalobligations,andhaveaspecialbusinessplacewithinthePark.Undercertaincircumstances,alegalpersonenterpriseattheOuterAreamay,uponapprovalofthecustomsdirectlyundertheGeneralAdministrationofCustoms,setupabranchwithinZhuhaiParkaccordingtolaw.

AnenterprisewithintheParkshall,accordingtotheProvisionsoftheCustomsofthePeople'sRepublicofChinaontheAdministrationofRegistrationofDeclarationEntitiesandotherrelevantprovisions,gothroughtheproceduresforregistration,modification,nullification,renewalorreplacementoftheadministrativelicenseatthecustoms.

article8AnenterprisewithintheParkshall,accordingtotheAccountingLawofthePeople'sRepublicofChinaandotherrelevantlawsandadministrativeregulationsofthestate,setupaccountbooksandstatementssatisfyingtherequirementsofthecustomsonsupervision,recorditsfinancialconditionsandrelevantinformationonstorage,cession,transfer,sale,processing,use,wastageandetc.ofthegoodsandarticlesenteringorexitingfromZhuhaiPark,truthfullyfillintherelevantdocumentsandaccountbooks,keepaccountsandmakeaccountinguponthestrengthoflawfulandeffectivevouchers.

article9ThecustomsshallapplythesystemforthesupervisionoverelectronicaccountbooksandthecomputerinterconnectionmanagementsystemfortheenterpriseswithinthePark.

TheadministrativeinstitutionsoroperationentitiesofZhuhaiParkshallbeguidedbythecustomsto,viatheplatformofelectronicport,establishapubliccomputerinformationplatformforthesharingofelectronicdatainterchangeandinformationbetweenthecustoms,enterpriseswithintheParkandotherrelevantdepartments.

AnyenterprisewithintheParkshallestablishacomputermanagementsystemsatisfyingtherequirementsofthecustomsontheinterconnectionandsupervision,andshall,bymeansofthecertificationmethodasprescribedbythecustoms,providetheelectronicdatameetingtheformatforthecustoms'check,andinterconnectsuchdatawiththecustoms'informationsystem.

article10ThebankdepositaccountsystemforprocessingtrademaynotapplytotheenterpriseswithinthePark.

article11Underanyofthefollowingcircumstances,theinvolvedenterprisewithintheParkshall,within5workingdaysasofoccurrenceofthecircumstance,reporttothecustomsinwritingandgothroughrelevantprocedures.

（1）Whereanyforcemajeureoccurs;

（2）Wherethegoodsunderthecustoms'supervisionarestolen;or

（3）Wheretheenterpriseisdivided,mergedorcomesintobankruptcy.

article12ThegoodsandarticlesasprohibitedbyanylaworadministrativeregulationfrombeingimportedorexportedmaynotenterorexitfromZhuhaiPark.

ChapterIISupervisionovertheGoodsCarriedbetweenZhuhaiParkandOverseasAreas

article13ThecustomsshalladopttherecordingsystemtoadministerthegoodscarriedbetweenZhuhaiParkandoverseasareas,exceptforthegoodsonwhichthereareotherwiseprovisionsinanylaworadministrativeregulation.ForthegoodscarriedbetweenZhuhaiParkandoverseasareas,theconsignorandtheconsigneeoritsagentshallfillintherecordinglistandreportittothecustomsforarchivalfiling.

AsforthegoodscarriedbetweenZhuhaiParkandoverseasareas,theenterprisewithintheParkshallfileawrittenapplication,andmay,iftheapplicationisapprovedbythecustoms,gothroughthecentralizeddeclarationprocedures,unlessitisotherwiseprescribedbyanylaw,administrativeregulationorrule.

article14ThegoodscarriedbetweenZhuhaiParkandoverseasareasshallbedeclaredtothecompetentcustomsofZhuhaiPark.WheretheportfortheentryorexitofthegoodscarriedbetweenZhuhaiParkandoverseasareasisnotlocatedwithinthejurisdictionalareaofthecompetentcustomsofthePark,theenterprisewithintheParkshallgothroughrelevantprocedures.

article15ThegoodscarriedbetweenZhuhaiParkandoverseasareasmaynotbesubjecttotheexportquota-basedorlicense-basedadministration,unlessitisotherwiseprescribedbyanylaw,administrativeregulationorrule.

article16ImportdutiesandimportlinktaxesshallbeleviedinlightofthefollowingprovisionsonthegoodsenteringZhuhaiParkfromabroad,unlessitisotherwiseprescribedbyanylaworadministrativeregulation.

（1）Themachines,equipmentsandothermaterialsneededbytheproductiveinfrastructureconstructionprojectsinZhuhaiParkshallbeexemptedfromtaxes;

（2）TheproductionandmanagementequipmentsfortheownuseofanenterprisewithinthePark,theofficeappliancesatareasonablequantityfortheownuse,andthenecessarypartsandfittingsforrepairthereof,aswellasthematerialsandequipmentsneededforconstructingproductionplantsorwarehousingfacilitiesshallbeexemptedfromtaxes;

（3）ThemanagementequipmentsandofficeappliancesoftheadministrativeinstitutionsofZhuhaiParkatareasonablequantityfortheirownuse,aswellasthenecessarypartsandfittingsforrepairshallbeexemptedfromtaxes;

（4）Therawmaterials,parts,componentsandelementsandpackingmaterialsasneededbytheenterpriseswithintheParkforprocessingandexportingproductsshallbebonded;

（5）Thetransitgoodsaswellasthegoods,exhibitsandsamplesasstoredinZhuhaiParkshallbebonded;and

（6）Theentryofthegoodsorarticlesthatfalloutoftheaboveprescribedscopefromabroadshallpaytaxesaccordingtolaw.

Wherethegoods,whichcomefromabroadandenteringZhuhaiParkfreeoftaxesasprescribedintheprecedingparagraph,departfromtheParkandentertheOuterArea,thecustomsshallgothroughtheproceduresinaccordancewiththerelevantprovisionsontheimportofgoods;ifitisneededtobeleviedoftaxes,thetaxesshallbeleviedaswhatthegoodsareatthattimewhentheyaredepartingfromthePark;iftheyarecommoditiessubjecttoquota-basedorlicense-basedadministration,theenterprisewithintheParkortheconsigneeintheOuterAreashall,inaddition,showtheimportquotaorlicensetothecustoms.

ThegoodscarriedabroadfromZhuhaiParkshallbeexemptedfromexporttariff,unlessitisotherwiseprescribedbyanylaworadministrativeregulation.

ChapterIIISupervisionovertheGoodsCarriedbetweenZhuhaiParkandAnyOuterArea

article17ThegoodsofZhuhaiParkthatarecarriedtoanyOuterAreashallbedeemeda