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INTERIM PROCEDURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE SUPERVISION AND CONTROL OVER BONDED GOODS AND BONDED WAREHOUSES
(Promulgated upon the notice by the General Administration of China Customs on February 11, 1981)
| | 中华人民共和国海关对保税货物和保税仓库监管暂行办法
（一九八一年二月十日海关总署通知发布，一九八一年三月一日施行）
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Article 1. In order to meet the needs of the development of foreign economic relations and trade and facilitate production and socialist modernization,the present procedures are formulated in pursuance of Article 131 of the Customs Law of the People's Republic of China and in light of the present actual conditions.
| | 第一条 为了适应对外经济贸易的发展，便利生产和社会主义现代化建设，根据中华人民共和国暂行海关法第一百三十一条规定的精神，结合当前实际情况，特制订本办法。
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Article 2. Bonded goods mentioned hereinbelow mean goods that have entered China with import duty formalities postponed upon special permission by the Customs house or goods that will be reshipped out of China after being kept for a certain period of time. The special warehouses for keeping bonded goods examined and approved by the Customs are called bonded warehouses.
| | 第二条 本办法所称的保税货物，系指已经入境但经海关特许缓办进口纳税手续或者存放后再复运出口的货物。专门存放经海关核准的保税货物的仓库称为保税仓库。
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Article 3. Units registered to undertake import and export business may apply to the Customs and go through necessary formalities for permission to manage bonded goods and bonded warehouses.
Independent, special purpose warehouses may be put to use with the approval of the Customs, after they are recognized by the Customs through examination as in conformity with relevant decrees or regulations and up to the requirements for close supervision and control by the Customs while guarantees are obtained to observe the customs regulations.
Managers of bonded goods and keepers of bonded warehouse are accountable to the Customsfor the bonded goods they keep according to relevant regulations of the Customs, and the Customs may lock up bonded warehouses in conjunction with the keepers.
| | 第三条 经营进口保税货物和保税仓库，应由经注册登记准予经营进口业务的单位，向当地海关申请并办理有关手续。经海关审查，符合有关法令规定、具备海关严密监管条件和保证遵守海关规定的独立专用仓库，由海关批准后始得经营。
保税货物和保税仓库的经理人对存放的保税货物应按海关的有关规定，对海关负责，海关可以会同保税仓库的经理人双方加锁。
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Article 4. Bonded goods and bonded warehouses are subject to supervision and control by the Customs. The Customs has the right to send men at any time to enter the warehouses to check up the goods in store and the relevant accounts. The Customs may, if necessary, post men in the warehouses on supervisory missions. The warehouse keepers should provide them with offices and board and lodging.
| | 第四条 保税货物和保税仓库应受海关监管，海关有权随时派员进入仓库检查货物的贮存情况和有关帐目。必要时海关得派员驻库监管，仓库经理人应当提供办公处所和食宿的方便。
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Article 5. The consignees of the bonded goods or their agents should, upon entry of the goods, fill in a triplicated customs entry form in which the stamp "Bonded Goods" is affixed and the bonded warehouses specified for storing the goods indicated, and then declared to the Customs at the place of entry. After the examination and tally by the Customs, one copy of the form will be kept by the Customs and the other two copies will be handed over to the bonded warehouses together with the goods. The warehouse keepers should sign the declaration form after the goods are put in store and keep one copy and return the other to the Customs for the record.
．．．．．． | | 第五条 保税货物入境时 ， 受货人或者他们的代理人应当填写进口货物报关单一式三份，加盖“保税货物”戳记并注明存入某地某保税仓库后向入境地海关申报。经海关核查与实货相符后，一份留存，二份随货带交保税仓库。仓库经理人应于货物入库后即在上述报关单上签收，一份留存，一份交回海关存查。
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