CAUV0T2P.docx

1、CAUV0T2PThe Peoples Republic of China Zhuhai-Macao Cross-Border Industrial Zone, Zhuhai Customs Park Management Measures(No. 160 Decree of the General Administration of Customs promulgated the Measures on March 8, 2007, which was amended the Decision of the General Administration of Customs on the A

2、mendments to the Peoples Republic of China Zhuhai-Macao Cross-Border Industrial Zone, Zhuhai Customs Park Management Measures promulgated in accordance with No. 189 Decree of the General Administration of Customs on March 15, 2010)Chapter I General Provisionsarticle 1 With a view to regulating the c

3、ustoms supervision over Zhuhai Park of Zhuhai/Macao Cross-Border Industrial Zone (hereinafter referred to as Zhuhai Park), the present Measures are formulated according to the Customs Law of the Peoples Republic of China (hereinafter referred to as the Customs Law) as well as other relevant laws and

4、 administrative regulations. article 2 Zhuhai Park is an area under special customs supervision, which has been established upon the approval of the State Council. It adopts bonded zone policies, and adopts export processing zone policies on taxation to the goods carried between Zhuhai Park and any

5、other area within the customs territory of the Peoples Republic of China (hereinafter referred to as the Outer Area). article 3 The institutions accredited by the customs in Zhuhai Park shall conduct 24-hour supervision over the goods, articles and transport vehicles entering or exiting from Zhuhai

6、Park, as well as the enterprises and sites within Zhuhai Park according to the present Measures. article 4 Zhuhai Park shall adopt closed management. Between Zhuhai Park and any Outer Area or Macao Park, relevant fence isolation facilities, checkpoints, video monitoring systems and other facilities

7、needed in customs supervision, which satisfy the customs supervision requirements, shall be established. A special port passageway shall be set up between Zhuhai Park and Macao Park to be used for the entry and exit of goods, articles, transport vehicles and persons between the two parks. A passagew

8、ay for the entry and exit via the checkpoint shall be established between Zhuhai Park and any Outer Area to be used for the entry and exit of goods, articles, transport vehicles and persons between Zhuhai Park and Outer Areas. article 5 No commercial consumption facility for living shall be set up w

9、ithin Zhuhai Park. Anyone else may not reside in Zhuhai Park except the security guard and the on-duty staff of the enterprise. article 6 Zhuhai Park may perform the following items of business: (1) processing and manufacturing; (2) testing, repairing, researching and development; (3) storing import

10、ed or exported goods and other goods, for which the customs procedures have not been finished; (4) international enter pot trade; (5) international purchase, distribution and allocation; (6) international transfer; (7) commodity display or exhibition sales; and (8) other processing and logistics bus

11、iness approved by the customs. article 7 An enterprise within Zhuhai Park (hereinafter referred to as enterprise within the Park) shall be of the qualification as a legal person, be capable of paying customs duties and performing other legal obligations, and have a special business place within the

12、Park. Under certain circumstances, a legal person enterprise at the Outer Area may, upon approval of the customs directly under the General Administration of Customs, set up a branch within Zhuhai Park according to law. An enterprise within the Park shall, according to the Provisions of the Customs

13、of the Peoples Republic of China on the Administration of Registration of Declaration Entities and other relevant provisions, go through the procedures for registration, modification, nullification, renewal or replacement of the administrative license at the customs. article 8 An enterprise within t

14、he Park shall, according to the Accounting Law of the Peoples Republic of China and other relevant laws and administrative regulations of the state, set up account books and statements satisfying the requirements of the customs on supervision, record its financial conditions and relevant information

15、 on storage, cession, transfer, sale, processing, use, wastage and etc. of the goods and articles entering or exiting from Zhuhai Park, truthfully fill in the relevant documents and account books, keep accounts and make accounting upon the strength of lawful and effective vouchers. article 9 The cus

16、toms shall apply the system for the supervision over electronic account books and the computer interconnection management system for the enterprises within the Park. The administrative institutions or operation entities of Zhuhai Park shall be guided by the customs to, via the platform of electronic

17、 port, establish a public computer information platform for the sharing of electronic data interchange and information between the customs, enterprises within the Park and other relevant departments. Any enterprise within the Park shall establish a computer management system satisfying the requireme

18、nts of the customs on the interconnection and supervision, and shall, by means of the certification method as prescribed by the customs, provide the electronic data meeting the format for the customs check, and interconnect such data with the customs information system. article 10 The bank deposit a

19、ccount system for processing trade may not apply to the enterprises within the Park. article 11 Under any of the following circumstances, the involved enterprise within the Park shall, within 5 working days as of occurrence of the circumstance, report to the customs in writing and go through relevan

20、t procedures. (1) Where any force majeure occurs; (2) Where the goods under the customs supervision are stolen; or (3) Where the enterprise is divided, merged or comes into bankruptcy. article 12 The goods and articles as prohibited by any law or administrative regulation from being imported or expo

21、rted may not enter or exit from Zhuhai Park. Chapter II Supervision over the Goods Carried between Zhuhai Park and Overseas Areas article 13 The customs shall adopt the recording system to administer the goods carried between Zhuhai Park and overseas areas, except for the goods on which there are ot

22、herwise provisions in any law or administrative regulation. For the goods carried between Zhuhai Park and overseas areas, the consignor and the consignee or its agent shall fill in the recording list and report it to the customs for archival filing. As for the goods carried between Zhuhai Park and o

23、verseas areas, the enterprise within the Park shall file a written application, and may, if the application is approved by the customs, go through the centralized declaration procedures, unless it is otherwise prescribed by any law, administrative regulation or rule. article 14 The goods carried bet

24、ween Zhuhai Park and overseas areas shall be declared to the competent customs of Zhuhai Park. Where the port for the entry or exit of the goods carried between Zhuhai Park and overseas areas is not located within the jurisdictional area of the competent customs of the Park, the enterprise within th

25、e Park shall go through relevant procedures. article 15 The goods carried between Zhuhai Park and overseas areas may not be subject to the export quota-based or license-based administration, unless it is otherwise prescribed by any law, administrative regulation or rule. article 16 Import duties and

26、 import link taxes shall be levied in light of the following provisions on the goods entering Zhuhai Park from abroad, unless it is otherwise prescribed by any law or administrative regulation. (1) The machines, equipments and other materials needed by the productive infrastructure construction proj

27、ects in Zhuhai Park shall be exempted from taxes; (2) The production and management equipments for the own use of an enterprise within the Park, the office appliances at a reasonable quantity for the own use, and the necessary parts and fittings for repair thereof, as well as the materials and equip

28、ments needed for constructing production plants or warehousing facilities shall be exempted from taxes; (3) The management equipments and office appliances of the administrative institutions of Zhuhai Park at a reasonable quantity for their own use, as well as the necessary parts and fittings for re

29、pair shall be exempted from taxes; (4) The raw materials, parts, components and elements and packing materials as needed by the enterprises within the Park for processing and exporting products shall be bonded; (5) The transit goods as well as the goods, exhibits and samples as stored in Zhuhai Park

30、 shall be bonded; and (6) The entry of the goods or articles that fall out of the above prescribed scope from abroad shall pay taxes according to law. Where the goods, which come from abroad and entering Zhuhai Park free of taxes as prescribed in the preceding paragraph, depart from the Park and ent

31、er the Outer Area, the customs shall go through the procedures in accordance with the relevant provisions on the import of goods; if it is needed to be levied of taxes, the taxes shall be levied as what the goods are at that time when they are departing from the Park; if they are commodities subject

32、 to quota-based or license-based administration, the enterprise within the Park or the consignee in the Outer Area shall, in addition, show the import quota or license to the customs. The goods carried abroad from Zhuhai Park shall be exempted from export tariff, unless it is otherwise prescribed by any law or administrative regulation. Chapter III Supervision over the Goods Carried between Zhuhai Park and Any Outer Area article 17 The goods of Zhuhai Park that are carried to any Outer Area shall be deemed a