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Customs Regulations of P.R. C Concerning
the Control over Import and Export Goods of the Development Zones
of High/new Technological Industries
Promulgated on September 2,1991 by Degree
No.26 of the Customs General Administration)
Article 1 With a view
to promoting the construction and development of the Development
Zones of High / new Technological Industries, these regulations
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 regulations
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 "good", an enterprise shall go through
the registration formalities to the Customs with the following documents:
- 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;
- approval document of the competent department of foreign
economic relations and trade shall be needed for an enterprise
having foreign trade right while registering at the Customs;
- business license issued by the industrial and commercial
administration;
- Other related documents of the enterprise.
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Article 4 Raw materials,
materials, components and spare parts imported for the production
of the export goods shall be exempted from import licenses, 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
boned warehouses shall be supervised according to relevant regulations
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 license control shall also be provided
with import licenses.
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 no t be transferred for other usage or for sale.
Article 7 While applying
for duty-exemption, an 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 regulations 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 license control
shall be provided with import license 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 entitled 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 regulations.
Article 13 Regulations
of the People's Republic of China Governing the Collection of Customs
Supervising Fees on Import Goods Granted with Duty Reduction or Exemption
and the 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 regulations.
Foreign invested enterprises in the Development Zones shall also be
dealt with in accordance with the regulations of the foreign-invested
enterprises besides these regulations.
Article 15 Activities in
violation of these regulations shall be dealt with in accordance with
the Customs Law of the People's Republic of China and other related
regulations.
Article 16 These regulations
shall be explained by the Customs General Administration.
Article 17 These regulations
shall enter into force from October 1, 1991.
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