Special transportation channels and necessary supervision facilities shall be set up between the bonded area and the wharf. Vehicles carrying goods in the bonded area shall be approved by the Customs.
Goods, means of transportation and personal belongings entering or leaving the bonded area shall enter or leave through the entrances or exits designated by the Customs, and shall truthfully declare to the Customs and be subject to Customs inspection. Article 4 Only administrative organizations and related enterprises shall be established in the bonded area.
No personnel other than safety and security personnel shall reside in the bonded area. Article 5 Enterprises in the bonded area shall apply to the Customs for registration with the approval documents of the competent authorities designated by the People's Government of Fuzhou City and the business licenses issued by the Administration for Industry and Commerce. Article 6 The establishment of state-restricted and controlled production projects in the bonded area shall be subject to the approval of the competent authorities specified by the state. Article 7 Enterprises and administrative organizations in the Free Trade Zone shall import a reasonable amount of materials and articles for their own use only in the Zone and shall not be transported out of the Free Trade Zone without the approval of the Customs. Article 8 The goods carried by persons entering or leaving the Free Trade Zone shall be limited to a reasonable quantity for their own use. Items prohibited by national laws from entering or leaving the country
shall not be carried in or out of the bonded area. Article 9 Goods intended for sale in non-bonded zones shall not be transported into the bonded area; if there are special needs, they shall be reported to the General Administration of Customs for approval. Article 10 Enterprises in the bonded area shall set up special books for the import, re-export, processing, storage, use, export and sale of the goods concerned, and submit them to the Customs for verification on a regular basis. The Customs shall have the right to carry out inspections on the goods and relevant business establishments in the bonded area. The relevant enterprises and administrative organizations shall provide the Customs with office space and necessary conveniences free of charge. Article 11 The Customs shall have the right to conduct regular or irregular audits of the goods, articles and properties as well as relevant economic activities of all enterprises registered with the Customs in the bonded area, and the relevant organizations shall provide the Customs with true and effective contracts, invoices, books, documents, records, documents, business correspondence, audio and video recordings and other relevant information. Chapter II Supervision and Tax Incentives for Goods Entering and Leaving the Bonded Area Article 12 The import and export of machinery and equipment, infrastructure materials, production vehicles, means of transportation and office supplies for use in the bonded area; raw materials, parts and components, components, fuels, packaging materials imported for the processing of exported products, re-exported goods for storage, as well as products processed and transported out of the bonded area shall be exempted from the payment of import and export goods licenses. Article 13 Enterprises, institutions and administrative bodies in the bonded area shall be exempted from customs duties and the unified industrial and commercial tax (or product tax or value-added tax) on the import and export of the following goods and articles:
I. Imported machinery, equipment and other infrastructural materials necessary for the construction of the infrastructure of the bonded area;
II. Construction materials, production and management equipment, production fuel, a reasonable number of production vehicles, vehicles, and vehicles for transportation for the importation and exportation of products for their own use by enterprises in the bonded area. Reasonable number of vehicles for production, transportation, office supplies and maintenance spare parts required for the above machines, equipment and vehicles;
3. Administrative agencies in the Free Trade Zone import a reasonable number of transportation, management equipment and office supplies for their own use.
4. Products exported from the bonded area by enterprises in the bonded area. Article 14 The following goods into the bonded area to be bonded:
First, the free trade zone enterprises imported specifically for the production and processing of raw materials, parts, components, packaging materials (hereinafter referred to as materials, pieces) needed for export products;
Second, re-export goods;
Third, other goods approved by the Customs. Article 15 The goods and articles outside the scope of the provisions of Articles 13 and 14 of this Chapter shall be taxed in accordance with the regulations when they are brought into the bonded area. Chapter III Management of Goods Shipped into the Free Trade Zone Article 16 The imported materials, bonded goods and re-export goods shipped into the Free Trade Zone shall be declared to the Customs by the consignee or his agent in the zone by completing the Customs Declaration of Imported Goods in triplicate (of which four copies of the Customs Declaration of Re-exported Goods are made in triplicate) together with the import contract, the commercial invoice (copy), the packing list (copy), the notice of shipment (copy) and other relevant documents and the Customs shall check and release the goods on the basis of the declaration. The Customs to accept the release.
Imported goods through other ports into the bonded area, according to the Customs supervision of transit transportation of goods for the relevant procedures. Article XVII from the non-bonded area into the bonded area of the goods, as exports. The consignor or his agent shall fill in three copies of the Customs declaration for exported goods and declare to the Customs together with the export contract, commercial invoice (copy), packing list (copy), and the goods belonging to the management of the export license shall be surrendered for inspection of the license. Goods subject to export tax, the Customs and Excise Department shall levy taxes accordingly. Article 18 The imported goods and articles (including materials and parts for export products) which have completed import formalities and are brought into the bonded zone from non-bonded zones shall not be subject to tax rebate. Article 19 For machines, equipments (including those used in the bonded area for contracted projects), means of transportation, office supplies and daily necessities transported into the bonded area from non-bonded areas, the user unit shall submit a list to the Customs, and be allowed to be transported into the bonded area after the Customs has verified and approved the list. The import, export and use of the above goods, the relevant enterprises should establish a special account.