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Regulations of the Customs on Bonded Factories for Processing Imported Materials and Parts [Effective]
海关对进料加工保税工厂的管理规定 [现行有效]
【法宝引证码】
 
  
  
REGULATIONS OF THE CUSTOMS ON BONDED FACTORIES FOR PROCESSING IMPORTED MATERIALS IMPORTED MATERIALS AND PARTS
(Promulgated by the Customs General Administration on October 26, 1983)
 

海关对进料加工保税工厂的管理规定
(一九八三年十月二十六日海关总署发布, 一九八四年一月一日起施行)


Article 1. The present Rules have been formulated in accordance with Article 131 of the Provisional Customs Law of thePeople's Republic of China for the purpose of meeting the needs of the development of foreign economic relations and trade and expanding further the inward processing operations of imported materials and parts.
  第一条 为了适应对外经济贸易的发展,更好地促进进料加工业务的开展,根据中华人民共和国暂行海关法第一三一条的规定,特制定本规定。
Article 2. Prior to the establishment of a bonded factory for the inward processing of imported materials and parts(hereinafter referred to as "bonded factory"), the enterprise concerned, either a state authorised import and export trading corporation or a business concern registered at the General Administrationof Industry and Commerce or its sub-offices asqualified for the inward processing of imported materials and parts,shall present an application together with the required documents to the local Customs for permission to carry on the above-mentioned processing operations.On condition that the documents be found to be in line with the provisions of relevant regulations, that the designated bonded factory (or workshop) and warehouse have both met the requirements for exercising strict Customs control and that compliance with the Provisional Customs Law of the People's Republic of China and the present Rules be ensured, and that their obligations to the Customs be fulfilled, the Customs authorities shall accept the application and, taking account of the documents submitted, issue a Registration Certificate to the bonded factory.
As a rule, no bonded factory for the inward processing of imported materials and parts shall be allowed to set up at places where there is no Customs sub-office.
  第二条 建立进料加工保税工厂,应当由经国家批准有权经营进出口业务或者经工商行政管理部门注册登记准予经营进料加工业务的企业单位 , 持凭有关文件向所在地海关申请,经海关审查,符合有关法令规定;有专厂(专车间)和专用仓库(场地),具备海关严密监督条件;保证遵守《中华人民共和国暂行海关法》和海关对保税工厂的各项规定,并承担应尽的义务的,由海关批准,发给《保税工厂登记证书》。
未设立海关的地区,原则上不得建立进料加工保税工厂。
Article 3. The bonded factory shall be placed under Customs control. The payment of import duties and taxes chargeable on the raw materials, subsidiaries, spare parts, fittings and accessories imported by the factory concerned may be deferred. The import duties and the industrial and commercial (consolidated) taxes chargeable on the imported materials and parts used or consumed in the processing shall be waived, where the finished products derived therefrom have been re-exported after the processing.When the imported materials and parts and substandard products and defective goods obtained from the processing have to be cleared for home use or remain in the country for some reason, the enterprise concerned shall as soon as possible pay the customs import duties and the industrial and commercial (consolidated) taxes to the Customs accordingly. Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.
......
  第三条 进料加工保税工厂受海关监管。其进口的原材料、辅料、零部件、配套件和包装物料(以下简称料、件),准予缓办进口纳税手续。对实际加工出口制成品所耗用的进口料、件免征关税和工商统一税。进口料、件和加工后的制成品、副次品以及边角余料、因故转为内销或者留在国内,有关单位应即时向海关按章补纳进口关税和工商统一税。无利用价值的边角余料,由海关核定免税或酌情估价征税。
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