Chapter 1 General Provisions Article 1 In order to promote the construction of Xiangyu Free Trade Zone and develop the export-oriented economy, these implementation rules are formulated in accordance with the Customs Law of the People's Republic of China and relevant laws and regulations. Article 2 The Xiangyu Bonded Zone (hereinafter referred to as the Bonded Zone) is a customs supervision area. The customs shall set up institutions in the bonded area to exercise its powers in accordance with the law and supervise the means of transportation, goods and personal belongings entering and exiting the bonded area; collect customs duties and other taxes; detect smuggling; compile customs statistics and handle other customs business. Article 3 Complete isolation facilities should be set up at the dividing line between bonded areas and non-bonded areas (referring to other areas within China, the same below). Article 4 Only administrative agencies and related enterprises shall be established in the bonded zone.
Except for security personnel, other personnel are not allowed to live in the bonded area. Article 5 Enterprises in the bonded zone shall go through the registration procedures with the customs with the approval documents issued by the Xiamen Municipal People's Government or its designated competent department and the business license issued by the industrial and commercial administration department.
The establishment of state-restricted and controlled production projects in the bonded zone must be approved by the competent authorities specified by the state.
Bonded goods and processed products in the bonded area must be re-shipped out of the country. If goods need to be transported to a non-bonded area under special circumstances, an application must be made to the customs. After approval by the customs, the import and taxation procedures must be completed in accordance with regulations. Article 6: Bonded zone enterprises and administrative agencies may import reasonable quantities of self-use materials and articles only for use in the bonded zone and may not be transported out of the bonded zone without customs approval. Article 7 The items carried by persons entering and leaving the bonded area should be limited to a reasonable amount for personal use. Items prohibited by national law from entering or exiting may not be transported into or out of the bonded area.
The purpose is that goods sold to non-bonded areas shall not be transported into bonded areas. If there are special needs, they should be reported to the General Administration of Customs for approval. Article 8 Foreign trade, production and warehousing enterprises in the bonded zone shall establish special account books for the import, processing, storage, use, export and sales of relevant goods, and submit the list to the customs for verification on a regular basis. The customs has the right to inspect goods and relevant business premises in the bonded area. Relevant enterprises and administrative agencies should provide office space and necessary conveniences free of charge. Article 9 The customs has the right to conduct regular or irregular inspections on the goods, articles, property and related economic activities of enterprises operating import and export business in the bonded zone and their agents (including units enjoying tax exemptions and reductions), and relevant units should provide the customs with Authentic and valid contracts, invoices, account books, documents, records, documents, business correspondence, audio recordings, video recordings and other relevant materials. Chapter 2 Supervision and Tax Preferences for Goods Entering and Exiting the Bonded Zone Article 10 Import of machinery and equipment, infrastructure materials, production vehicles, means of transportation and office supplies for use in the bonded zone, raw materials, parts and components imported for processing export products, Fuel, packaging materials, re-export goods for storage and products processed and exported in bonded areas are exempt from import and export goods licenses. Article 11 The following goods imported and exported by enterprises and administrative agencies in the bonded zone are exempt from customs duties and unified industrial and commercial taxes (product tax, value-added tax):
1. Imported machinery and equipment and other equipment needed to build the infrastructure of the bonded zone Infrastructure materials;
2. Bonded zone enterprises import construction materials, production and management equipment, fuel for production, reasonable quantities of production vehicles, means of transportation, office supplies and the above-mentioned machinery and equipment and vehicles for their own use. Maintenance spare parts;
3. Bonded zone administrative agencies import reasonable quantities of transportation, management equipment and office supplies for their own use;
4. Bonded zone products exported by bonded zone enterprises. Article 12 The following goods in the bonded zone are subject to bonding:
1. Enterprises in the bonded zone import raw materials, parts, components, and packaging materials (hereinafter referred to as materials and parts) specifically required for the production and processing of export products;
2. Re-exported goods;
Items outside the scope specified in Articles 10 and 11 of this Chapter shall be taxed according to regulations. Chapter 3 Management of Goods Transported into the Bonded Area Article 13 Goods transported into the bonded area from non-bonded areas shall be deemed to be exported.
For export goods transported from non-bonded areas into bonded areas, the consignor or his agent must fill in three copies of the export goods declaration form, and attach the export contract, commercial invoice (copy), and packing list (copy) ), declare to the customs, and for goods subject to export license management, the export license must also be submitted for inspection. For goods subject to export tax, the customs will collect export tax according to regulations. Article 14 When imported goods are transported into the bonded area through other ports, relevant procedures shall be handled in accordance with the customs regulations on the supervision of imported transit goods. Article 15 For imported materials, bonded goods and re-export goods transported into the bonded area, the consignee or his agent in the bonded area shall fill in three copies of the customs declaration form for imported goods (including four copies of the customs declaration form for re-export goods). Bonded goods shall Stamp "Bonded Goods", and re-export goods should be stamped "Transit Goods", and declare to the customs along with the import contract, commercial invoice (copy), packing list (copy), shipping notice (copy) and other relevant documents. , the customs will inspect and release it. Article 16: Imported goods and articles (including materials and pieces for the production of export products) that have been transported from non-bonded areas into bonded areas and have completed import procedures will not be refunded. Article 17 Machinery and equipment (including machinery and equipment used in the construction of contracted projects in the bonded area), transportation vehicles, office supplies and daily necessities transported from non-bonded areas into the bonded area shall be reported by the user unit when the above-mentioned materials and items are transported into the bonded area. Three lists are submitted to the customs and are allowed to be transported into the bonded area after verification and approval by the customs. Relevant enterprises should establish special account books for the entry, exit and use of the above-mentioned goods.