What are the conditions for applying for a bonded area
Bonded area is a specific area of customs supervision, the establishment of a bonded area shall be approved by the State Council. Bonded area and the Chinese people *** and other areas within the country should be set up between the customs supervision requirements of the isolation facilities. I. Special Policies of the Free Trade Zone (I) Tariff Policy For goods entering the Free Trade Zone from abroad, the import tariff and import link tax, unless otherwise provided for by laws and regulations, shall be handled in accordance with the following provisions: 1) machinery, equipment and other infrastructural materials required for productive infrastructure projects in the zone shall be exempted from tax; 2) production and management equipment and a reasonable amount of office supplies for the enterprises in the zone and the maintenance spare parts, production spare parts and other materials for production shall be exempted from tax; 3) the production and management equipment and a reasonable amount of office supplies and the maintenance spare parts needed for the enterprises in the zone shall be exempted from tax. (2) Production and management equipment and office supplies in reasonable quantities for self-use by enterprises in the Free Trade Zone, as well as maintenance spare parts and fuel for production, and materials, equipment and materials required for the construction of production plants and warehousing facilities shall be exempted from tax; (3) Reasonable quantities of management equipment and office supplies in reasonable quantities for self-use by administrative organizations in the Free Trade Zone, as well as maintenance spare parts and materials for self-use, shall be exempted from tax; (4) Raw materials, spare parts and components, and packaging materials for processing of products for export shall be bonded for the enterprises in the Free Trade Zone. Goods or articles outside the scope of the above provisions from abroad into the bonded area, should be embezzled tax. Re-exported goods and goods stored in the bonded zone are managed in accordance with bonded goods. (ii) Simplified Procedures Goods imported or exported between the bonded area and abroad shall be recorded with the Customs by the consignee or consignor of the goods or their agents. There is no import and export quota or license management for the above goods, except for those under passive quota management for export. II. Supervision of goods entering and leaving the bonded zone (I) Supervision of goods entering and leaving the bonded zone and non-bonded zone 1. Goods entering the non-bonded zone from the bonded zone shall be handled in accordance with the imported goods; goods entering the bonded zone from the non-bonded zone shall be handled in accordance with the exported goods, and the tax refund for the exported goods shall be handled in accordance with the relevant state regulations. Customs of the bonded area and non-bonded area between the goods in and out, in accordance with the provisions of the relevant state import and export management supervision. 2. For machines, equipments, infrastructural materials and articles entering the bonded area from the non-bonded area for use in the area, the user unit shall provide the Customs with a list of the said goods or articles, which shall be released after inspection by the Customs. The goods or articles in the preceding paragraph, have paid import duties and import taxes, the tax paid will not be refunded. 3. Bonded goods need to be imported and exported from non-bonded ports or goods within the bonded area to another bonded area, should be submitted in advance to the Customs written application, approved by the Customs, in accordance with the Customs transit transport and related provisions of the loss. (B) the supervision of goods in the zone 1. goods in the bonded area can be transferred between enterprises in the zone, transfer; both parties shall transfer, transfer of matters to the Customs for the record. 2. Re-export of goods in the bonded area can be in the area warehouse or other places in the area for grading, selection, brush scarf logo, change the form of packaging and other simple processing. 3 enterprises in the bonded area to organize foreign goods and non-bonded goods in the bonded area of the display activities, the display of goods should be subject to Customs supervision. (C) the management of processing trade in goods within the zone 1. Processing enterprises in the zone should be handled by the Customs required materials, parts of the bonded area in and out of the record-keeping procedures. 2 processing enterprises in the region to produce complementary quota management of export products, should be approved in advance by the relevant departments under the State Council. 3 processing enterprises in the region of the finished product and its processing in the process of the edge of the residual materials produced outside the country, should be in accordance with the relevant provisions of the State Customs procedures; in addition to laws and administrative regulations provide otherwise, exempted from export tariffs. Zone processing enterprises will be processed in the area of manufactured goods, sub-products or in the process of processing the edge of the remnants of the shipment of non-bonded areas, should be in accordance with the relevant provisions of the State Customs for the import declaration formalities, and embezzlement of taxes. 4 processing enterprises in the zone with all foreign materials, pieces of manufactured goods processed to non-bonded area, the Customs in accordance with the import of manufactured goods tax. Containing foreign materials, pieces of processed products sold to non-bonded areas, the Customs and Excise Department in accordance with the manufactured products contained in the foreign materials, pieces of tax; contained in foreign materials, pieces of the name of the product, the number of pieces, the value of the declaration of inaccurate, the Customs and Excise Department in accordance with the import of manufactured goods tax. 5 processing enterprises in the zone entrusted non-bonded enterprises or non-bonded enterprises entrusted processing operations, should be approved by the Customs in advance, and meet the following conditions: (1) in the zone has a production site, and has been formally carried out processing operations; (2) entrusted to non-bonded enterprises in the processing operations, the main processes should be carried out in the region; (3) entrusted to non-bonded enterprises in the processing operations of the period of six months; There are special circumstances require an extension of the period, should apply to the Customs extension, extension period of six months. Processed products in non-bonded areas should be transported back to the bonded area; need to be exported directly from the non-bonded area, it should be to the Customs for write-off procedures; (4) accept non-bonded enterprises entrusted with the processing of processing by the processing enterprises in the region for the Customs for the commissioned processing of materials, parts of the record, commissioned material, parts and products should be commissioned to process the material, pieces and products with the enterprises in the region, materials, pieces and products, respectively, the establishment of the account book and separate use. Processed products should be shipped back to the non-bonded enterprises, and by the processing enterprises in the region to the Customs cancel the case. 6 Customs processing enterprises in the area of import processing, processing business, not the implementation of processing trade bank guarantee account system. Commissioned by non-bonded enterprises for processing operations, by non-bonded enterprises to the local customs contract registration and filing procedures, and the implementation of the processing trade bank guarantee deposit system. Prosecution (d) the entry and exit of the bonded area means of transport and personal belongings supervision 1. means of transport and personnel in and out of the bonded area, should be designated by the Customs through a special channel, and accept the Customs inspection. 2. The person in charge of the means of transport in and out of the bonded area shall hold a document approved by the competent authority of the bonded area together with a list of the name, number, license plate number and driver's name of the means of transport, and so on, and apply for registration and filing procedures with the Customs. 3. Without the approval of the Customs, from the bonded area to the non-bonded area of the means of transport and personnel may transport, carry duty-free goods in the bonded area, goods, bonded goods, and bonded materials, parts and products produced. Restrictions on inbound and outbound goods in bonded zones (1) Except for the bonded zones designated by the State as the ports for importing automobiles (Tianjin, Dalian, Shanghai, Guangzhou and Futian), all other bonded zones do not allow the transportation of imported automobiles in the form of re-export. For automobiles used by enterprises in bonded zones for their own purposes, import procedures should also be handled by the designated ports. (ii) Import and export of third commodities, such as textiles subject to passive quota license management, chemicals that can produce chemical weapons, key precursors for chemical weapons, raw materials for chemical weapons, and easy-to-use chemicals, shall be inspected and released on the basis of licenses issued by the competent authorities. Enterprises in the region to import laser disc production equipment, inspection and release on the basis of import licenses. (c) the establishment of the region to import national restrictions on the import of wastes as raw materials for processing, dismantling and other businesses, including national restrictions on the transit of waste, subject to the approval of the competent authorities, do not allow enterprises in the region in the name of re-export of goods, will be limited to the import of wastes as raw materials stored in the region warehousing