Chapter 1 General Provisions Article 1 In order to strengthen customs supervision over bonded warehouses and the goods stored therein, standardize the operation and management of bonded warehouses, and promote foreign trade and economic development, in accordance with the "People's Republic of China and the State Council" These regulations are formulated in accordance with the Customs Law and relevant national laws and administrative regulations. Article 2 The term “bonded warehouse” as mentioned in these regulations refers to the warehouse established with the approval of the customs to specifically store bonded goods and other goods that have not completed customs procedures. Article 3 Bonded warehouses are divided into public bonded warehouses and self-use bonded warehouses according to different objects of use.
Public bonded warehouses are operated by independent corporate legal persons in China that are mainly engaged in warehousing business and specialize in providing bonded warehousing services to the society.
Self-use bonded warehouses are operated by specific independent corporate legal persons in China and only store bonded goods for the company’s own use. Article 4 Bonded warehouses that are specially used to store goods with specific purposes or special types are called special bonded warehouses.
Specialized bonded warehouses include liquid bonded warehouses, material preparation bonded warehouses, consignment maintenance bonded warehouses and other special bonded warehouses.
Liquid bonded warehouse refers to a bonded warehouse that specializes in providing bonded warehousing services for petroleum, refined oil or other bulk liquids.
The material preparation bonded warehouse refers to the bonded warehouse where processing trade enterprises store the raw materials, equipment and parts imported for processing re-export products. The bonded goods stored are limited to supply to the enterprise.
Consignment maintenance bonded warehouse refers to a bonded warehouse that specifically stores imported consignment spare parts for the maintenance of foreign products. Article 5 The following goods can be stored in bonded warehouses with the approval of the customs:
(1) Imported goods for processing trade;
(2) Re-export goods;
(3) Supply of oil, materials and maintenance parts for international navigation ships and aircraft;
(4) Imported consignment spare parts for maintenance of foreign products;
(5) Foreign merchants temporarily store goods;
(6) General trade goods that have not completed customs procedures;
(7) Other goods approved by the customs that have not completed customs procedures. Article 6 Bonded warehouses shall not store goods prohibited from entry by the state, shall not store unapproved goods restricted by the state that affect public security, public hygiene or health, public morals or order, and other prohibited goods. Goods stored in bonded warehouses. Chapter 2 Establishment of Bonded Warehouses Article 7 Bonded warehouses shall be established in areas with customs agencies and convenient for customs supervision. Article 8 Enterprises operating bonded warehouses shall meet the following conditions:
(1) Be registered with the industrial and commercial administration department and have corporate legal person status;
(2) Have specialized storage facilities Business premises for bonded goods;
(3) Other conditions stipulated by laws, administrative regulations, and customs rules. Article 9 A bonded warehouse shall meet the following conditions:
(1) Meet the customs requirements for the layout of bonded warehouses;
(2) Have isolation facilities and supervision facilities that meet customs supervision requirements and other facilities necessary for handling business;
(3) Have a bonded warehouse computer management system that meets the customs supervision requirements and be connected to the customs network;
(4) Have a bonded warehouse computer management system that meets the customs supervision requirements Bonded warehouse management system;
(5) The minimum area of ??public bonded warehouses is 2,000 square meters;
(6) The minimum volume of liquid bonded warehouses is 5,000 cubic meters;
< p>(7) The minimum area of ??the bonded warehouse for consignment maintenance is 2,000 square meters;(8) Other conditions stipulated by laws, administrative regulations, and customs rules. Article 10 If an enterprise applies to establish a bonded warehouse, it shall submit a written application to the competent customs office where the warehouse is located, and prepare all relevant certification materials specified in Articles 8 and 9 of these Regulations.
If the application materials are complete and valid, the competent customs will accept it. If the application materials are incomplete or do not comply with the legal form, the competent customs shall notify the applicant of all the content that needs to be supplemented and corrected within 5 working days. The competent customs shall provide preliminary review opinions within 20 working days from the date of acceptance of the application and submit relevant materials to the customs directly under the Customs for review and approval.
The direct customs shall complete the review within 20 working days from the date of receipt of the materials, and issue an approval document to those who meet the conditions. The approval document is valid for one year; if the conditions are not met, it shall be issued in writing. Inform the applicant of the reasons. Article 11 An enterprise that applies to establish a bonded warehouse shall apply to the customs for bonded warehouse acceptance within one year from the issuance of the bonded warehouse approval document by the customs, and the competent customs shall conduct review and acceptance in accordance with the conditions stipulated in Articles 8 and 9 of these regulations. If the applicant enterprise fails to apply for acceptance within the time limit without justifiable reasons or the bonded warehouse fails to pass the inspection, the approval document for the bonded warehouse will automatically become invalid. Article 12 Only after the bonded warehouse has passed the acceptance inspection and has been registered by the customs and issued a "Bonded Warehouse Registration Certificate" can it carry out relevant business.
The "Bonded Warehouse Registration Certificate" is valid for 3 years. Chapter 3 Management of Bonded Warehouses Article 13 Bonded warehouses shall not be sublet or loaned to others for operation, and shall not have sub-warehouses. Article 14 The customs implements computer network management of bonded warehouses, and may send personnel into bonded warehouses at any time to inspect the receipt, payment and storage of goods and relevant account books. When the Customs deems it necessary, it may, together with the bonded warehouse operating enterprise, lock the bonded warehouse or directly send personnel to the warehouse for supervision. The bonded warehouse operating enterprise shall provide the Customs with office space and necessary office conditions.