Interim Measures of the Customs of the People's Republic of China for the Supervision of Export Processing Zones

中华人民共和国海关

Customs of the People's Republic of China

对出口加工区监管的暂行办法

Interim Measures for the Supervision of Export Processing Zones

(2000年4月27日国务院批准　2000年5月24日海关总署令第81号公布　根据2003年9月2日《国务院关于修改〈中华人民共和国海关对出口加工区监管的暂行办法〉的决定》第一次修订　根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第二次修订)

(Approved by the State Council on April 27, 2000, promulgated by Decree No. 81 of the General Administration of Customs on May 24, 2000, first revised in accordance with the Decision of the State Council on Amending the Interim Measures of the Customs of the People's Republic of China for the Supervision of Export Processing Zones on September 2, 2003, second revised in accordance with the Decision of the State Council on Abolishing and Amending Certain Administrative Regulations on January 8, 2011)

为加强与完善加工贸易管理，规范海关对出口加工区的监管，促进出口加工区的健康发展，鼓励扩大外贸出口，根据《中华人民共和国海关法》和国家有关法律、法规，制定本办法。

These Measures are formulated in accordance with the Customs Law of the People's Republic of China and relevant national laws and regulations, with a view to strengthening and improving the administration of processing trade, standardizing customs supervision over export processing zones, promoting the healthy development of export processing zones, and encouraging the expansion of foreign trade export.

为防止重复建设，在中华人民共和国境内设立出口加工区(以下简称加工区)，只能设在已经国务院批准的现有经济技术开发区内，并由省(自治区、直辖市)人民政府报国务院批准。

To prevent duplicate construction, the establishment of export processing zones (hereinafter referred to as processing zones) within the territory of the People's Republic of China shall only be located within existing economic and technological development zones approved by the State Council, and shall be submitted by the people's government of the province (autonomous region, municipality directly under the Central Government) to the State Council for approval.

加工区是海关监管的特定区域。海关在加工区内设立机构，并依照本办法，对进、出加工区的货物及区内相关场所实行24小时监管。

A processing zone is a specific area under customs supervision. The Customs shall set up offices in the processing zone and, in accordance with these Measures, exercise 24-hour supervision over goods entering and leaving the processing zone and relevant places within the zone.

加工区与中华人民共和国境内的其他地区(以下简称区外)之间，须设置符合海关监管要求的隔离设施及闭路电视监控系统。经海关总署对加工区的隔离设施验收合格后，方可开展加工区有关业务。

Between the processing zone and other areas within the territory of the People's Republic of China (hereinafter referred to as outside the zone), isolation facilities and closed-circuit television monitoring systems that meet customs supervision requirements shall be installed. Only after the General Administration of Customs has inspected and accepted the isolation facilities of the processing zone may the relevant business of the processing zone be carried out.

区内设置加工区管理委员会和出口加工企业、专为出口加工企业生产提供服务的仓储企业以及经海关核准专门从事加工区内货物进、出的运输企业。

The processing zone shall establish a management committee of the processing zone, export processing enterprises, warehousing enterprises that provide services exclusively for the production of export processing enterprises, and transportation enterprises approved by the Customs to be specially engaged in the entry and exit of goods within the processing zone.

除安全保卫人员和企业值班人员外，其他人员不得在加工区内居住。不得建立营业性的生活消费设施。

Except for security personnel and enterprise personnel on duty, no other persons may reside in the processing zone. No commercial living and consumption facilities shall be established.

区内不得经营商业零售、一般贸易、转口贸易及其他与加工区无关的业务。

No commercial retail, general trade, transit trade, or other businesses unrelated to the processing zone shall be operated within the zone.

在加工区内设立的企业(以下简称区内企业)，应向海关办理注册手续。

Enterprises established in the processing zone (hereinafter referred to as enterprises within the zone) shall go through registration procedures with the Customs.

区内企业应当依据《中华人民共和国会计法》及国家有关法律、法规的规定，设置符合海关监管要求的账簿、报表。凭合法、有效凭证记账并进行核算，记录本企业有关进、出加工区货物和物品的库存、转让、转移、销售、加工、使用和损耗等情况。

Enterprises within the zone shall, in accordance with the Accounting Law of the People's Republic of China and relevant national laws and regulations, set up account books and statements that meet customs supervision requirements. They shall keep accounts and conduct accounting based on legal and valid vouchers, and record the inventory, transfer, assignment, sale, processing, use, and consumption of goods and articles entering and leaving the processing zone.

加工区实行计算机联网管理和海关稽查制度。

The processing zone shall implement a computer network management and customs audit system.

区内企业应建立符合海关监管要求的电子计算机管理数据库，并与海关实行电子计算机联网，进行电子数据交换。

Enterprises within the zone shall establish electronic computer management databases that meet customs supervision requirements, and shall be networked with the Customs via electronic computers for electronic data exchange.

区内企业开展加工贸易业务不实行加工贸易银行保证金台账制度，海关不实行《加工贸易登记手册》管理。

Enterprises within the zone engaging in processing trade business shall not be subject to the processing trade bank deposit margin account system, and the Customs shall not implement the management of the "Processing Trade Registration Manual."

海关对进、出加工区的货物、物品、运输工具、人员及区内有关场所，有权依照《中华人民共和国海关法》的规定进行检查、查验。

The Customs has the right to inspect and examine goods, articles, means of transport, personnel entering and leaving the processing zone, and relevant places within the zone in accordance with the provisions of the Customs Law of the People's Republic of China.

国家对区内加工产品不征收增值税。

The State shall not levy value-added tax on processed products within the zone.

国家禁止进、出口的货物、物品，不得进、出加工区。

Goods and articles whose import or export is prohibited by the State shall not enter or leave the processing zone.

加工区与境外之间进、出的货物，由货主或其代理人根据加工区管理委员会的批件，填写进、出境货物备案清单，向主管海关备案。备案清单由海关总署统一制发。

For goods entering and leaving between the processing zone and overseas, the cargo owner or its agent shall, based on the approval document of the management committee of the processing zone, fill in the record list of inbound and outbound goods and file it with the competent customs. The record list shall be uniformly formulated by the General Administration of Customs.

海关对加工区与境外之间进、出的货物，按照直通式或转关运输的办法进行监管。

The Customs shall supervise goods entering and leaving between the processing zone and overseas in accordance with the direct or transit transport method.

加工区与境外之间进、出的货物，除实行出口被动配额管理的外，不实行进出口配额、许可证件管理。

Goods entering and leaving between the processing zone and overseas, except those subject to export passive quota management, shall not be subject to import and export quota or license management.

从境外进入加工区的货物，其进口关税和进口环节税，除法律、法规另有规定外，按照下列规定办理：

For goods entering the processing zone from overseas, the import customs duties and import link taxes shall be handled in accordance with the following provisions, unless otherwise provided by laws and regulations:

(一)区内生产性的基础设施建设项目所需的机器、设备和建设生产厂房、仓储设施所需的基建物资，予以免税；

(1) Machinery and equipment required for productive infrastructure construction projects within the zone, and basic construction materials required for the construction of production plants and storage facilities, shall be exempted from duties;

(二)区内企业生产所需的机器、设备、模具及其维修用零配件，予以免税；

(2) Machinery, equipment, molds and their repair spare parts needed for production by enterprises within the zone shall be exempted from customs duty;

(三)区内企业为加工出口产品所需的原材料、零部件、元器件、包装物料及消耗性材料，予以保税；

(3) Raw materials, parts, components, packaging materials and consumable materials needed by enterprises within the zone for processing export products shall be placed under bonded supervision;

(四)区内企业和行政管理机构自用合理数量的办公用品，予以免税；

(4) Office supplies in reasonable quantities for self-use by enterprises and administrative institutions within the zone shall be exempted from customs duty;

(五)区内企业和行政管理机构自用的交通运输工具、生活消费用品，按进口货物的有关规定办理报关手续，海关予以照章征税。

(5) Means of transport and consumer goods for self-use by enterprises and administrative institutions within the zone shall go through customs declaration procedures in accordance with the relevant provisions for imported goods, and customs duties shall be levied according to regulations.

除法律、法规另有规定外，区内企业加工的制成品及其在加工生产过程中产生的边角料、余料、残次品、废品等销往境外的，免征出口关税。

Unless otherwise provided by laws and regulations, finished products processed by enterprises within the zone and their leftover materials, surplus materials, defective products, waste products, etc. generated during the processing and production process, when sold abroad, shall be exempted from export customs duties.

对加工区运往区外的货物，海关按照对进口货物的有关规定办理报关手续，并按照制成品征税。如属许可证件管理商品，还应向海关出具有效的进口许可证件。

For goods transported from the processing zone to outside areas, the customs shall handle customs declaration procedures in accordance with the relevant provisions for imported goods, and levy customs duties based on finished products. If the goods are subject to license management, a valid import license shall also be presented to the customs.

区内企业的加工产品和在加工生产过程中产生的边角料、残次品、废品等应复运出境。因特殊情况需要运往区外时，由企业申请，经主管海关核准后，按内销时的状态确定归类并征税。如属进口许可证件管理商品，免领进口许可证件。如属《限制进口类可用作原料的废物目录》所列商品，应按现行规定向环保部门申领进口许可证件。对无商业价值的边角料和废品，需运往区外销毁的，应凭加工区管理委员会和环保部门的批件，向主管海关办理出区手续，海关予以免进口许可证件、免税。

Processed products of enterprises within the zone and leftover materials, defective products, waste products, etc. generated during the processing and production process shall be re-exported. If special circumstances require them to be transported to outside areas, the enterprise shall apply, and after approval by the competent customs, the goods shall be classified and taxed according to their state at the time of domestic sale. If they are subject to import license management, an import license is exempted. If they are listed in the Catalogue of Restricted Import Waste Materials Usable as Raw Materials, an import license shall be obtained from the environmental protection department in accordance with current regulations. For leftover materials and waste products without commercial value that need to be transported outside the zone for destruction, the enterprise shall present the approval documents from the processing zone management committee and the environmental protection department to the competent customs to go through the exit procedures, and the customs shall exempt them from import licenses and duties.

区内企业在确有需要时，可将有关模具、半成品等运往区外进行加工。经加工区主管海关关长批准，由接受委托的区外企业向加工区主管海关缴纳货物应征关税和进口环节增值税等值保证金或保函后办理出区手续。

When truly necessary, enterprises within the zone may transport relevant molds, semi-finished products, etc. to outside areas for processing. With the approval of the chief of the competent customs of the processing zone, the entrusted outside-zone enterprise shall pay a deposit or provide a guarantee equivalent to the customs duty and import value-added tax payable on the goods to the competent customs of the processing zone before going through the exit procedures.

委托区外企业加工的期限由加工区主管海关参照合同期限核定。货物加工完毕后应按期运回区内。区内企业凭出区时填写的委托区外加工申请书及有关单证，向加工区主管海关办理验放核销手续。加工区主管海关在办理验放核销手续后，应及时退还保证金或保函。

The period for entrusting outside-zone enterprises for processing shall be determined by the competent customs of the processing zone with reference to the contract period. After processing, the goods shall be returned to the zone on schedule. The enterprise within the zone shall, based on the application form for entrusting outside processing filled out at the time of exit and relevant documents, go through the customs inspection and verification procedures with the competent customs of the processing zone. After completing the inspection and verification procedures, the competent customs of the processing zone shall promptly refund the deposit or release the guarantee.

区内企业销往区外的机器、设备、模具等，按照国家现行进口政策及有关规定办理。

Machinery, equipment, molds, etc. sold by enterprises within the zone to outside areas shall be handled in accordance with the current national import policies and relevant provisions.

区内企业经主管海关批准，可在区外进行产品的测试、检验和展示活动。测试、检验和展示的产品，应比照海关对暂时进口货物的管理规定办理出区手续。

With the approval of the competent customs, enterprises within the zone may conduct product testing, inspection, and display activities outside the zone. The products for testing, inspection, and display shall go through exit procedures by analogy with the customs management provisions for temporary import goods.

区内使用的机器、设备、模具和办公用品等，须运往区外进行维修、测试或检验时，区内企业或管理机构应填写《出口加工区货物运往区外维修查验联系单》，向主管海关提出申请，并经主管海关核准、登记、查验后，方可将机器、设备、模具和办公用品等运往区外维修、测试或检验。

When machinery, equipment, molds, and office supplies used within the zone need to be transported outside the zone for repair, testing, or inspection, the enterprise or administrative institution within the zone shall fill out the 'Export Processing Zone Goods Transported Outside for Repair and Inspection Contact Form', submit an application to the competent customs, and only after approval, registration, and inspection by the competent customs may the machinery, equipment, molds, and office supplies be transported outside the zone for repair, testing, or inspection.

区内企业将模具运往区外维修、测试或检验时，应留存模具所生产产品的样品，以备海关对运回区内的模具进行核查。

When an enterprise within the zone transports molds outside the zone for repair, testing, or inspection, it shall retain samples of the products produced by the molds for customs verification of the molds returned to the zone.

运往区外维修、测试或检验的机器、设备、模具和办公用品等，不得用于区外加工生产和使用。

Machinery, equipment, molds, and office supplies transported outside the zone for repair, testing, or inspection shall not be used for processing, production, or use outside the zone.

运往区外维修、测试或检验的机器、设备、模具和办公用品等，应自运出之日起2个月内运回加工区。因特殊情况不能如期运回的，区内企业应于期限届满前7天内，向主管海关说明情况，并申请延期。申请延期以1次为限，延长期限不得超过1个月。

Machinery, equipment, molds, and office supplies transported outside the zone for repair, testing, or inspection shall be returned to the processing zone within 2 months from the date of exit. If they cannot be returned on time due to special circumstances, the enterprise within the zone shall explain the situation to the competent customs and apply for an extension 7 days before the expiry of the period. The extension shall be limited to one time, and the extension period shall not exceed 1 month.

运往区外维修的机器、设备、模具和办公用品等，运回区内时，要以海关能辨认其为原物或同一规格的新零件、配件或附件为限，但更换新零件、配件或附件的，原零件、配件或附件应一并运回区内。

When machinery, equipment, molds, and office supplies transported outside the zone for repair are returned to the zone, they shall be limited to those that the customs can identify as the original items or new parts, accessories, or attachments of the same specifications. However, if new parts, accessories, or attachments are replaced, the original parts, accessories, or attachments shall be returned to the zone together.

从区外进入加工区的货物视同出口，办理出口报关手续。其出口退税，除法律、法规另有规定外，按照以下规定办理：

Goods entering the processing zone from outside areas shall be deemed as exports and go through export customs declaration procedures. Their export tax rebate, unless otherwise provided by laws and regulations, shall be handled in accordance with the following provisions:

(一)从区外进入加工区供区内企业使用的国产机器、设备、原材料、零部件、元器件、包装物料以及建造基础设施、加工企业和行政管理部门生产、办公用房所需合理数量的基建物资等，海关按照对出口货物的有关规定办理报关手续，并签发出口退税报关单。区外企业凭报关单出口退税联向税务部门申请办理出口退(免)税手续，具体退(免)税管理办法由国家税务总局另行下达。

(1) For domestic machinery, equipment, raw materials, parts, components, packaging materials, and infrastructure materials in reasonable quantities needed for the construction of infrastructure, processing enterprises, and administrative departments' production and office buildings, etc., that enter the processing zone from outside areas for use by enterprises within the zone, the customs shall handle customs declaration procedures in accordance with the relevant provisions for export goods and issue an export tax rebate customs declaration form. The outside-zone enterprise shall, based on the export tax rebate copy of the customs declaration form, apply to the tax authority for export tax rebate (exemption) procedures. The specific tax rebate (exemption) management measures shall be separately issued by the State Administration of Taxation.

(二)从区外进入加工区供区内企业和行政管理机构使用的生活消费用品、交通运输工具等，海关不予签发出口退税报关单。

(2) For consumer goods, means of transport, etc. that enter the processing zone from outside areas for use by enterprises and administrative institutions within the zone, the customs shall not issue an export tax rebate customs declaration form.

(三)从区外进入加工区的进口机器、设备、原材料、零部件、元器件、包装物料、基建物资等，区外企业应当向海关提供上述货物或物品的清单，并办理出口报关手续，经海关查验后放行。上述货物或物品，已经缴纳的进口环节税，不予退还。

(3) For imported machinery, equipment, raw materials, parts, components, packaging materials, infrastructure materials, etc. that enter the processing zone from outside areas, the outside-zone enterprise shall provide the customs with a list of the above goods or items, go through export customs declaration procedures, and after customs inspection, the goods shall be released. The import taxes already paid on the above goods or items shall not be refunded.

(四)因国内技术无法达到产品要求、须将国家禁止出口或统一经营商品运至加工区内进行某项工序加工的，应报经商务部批准，海关比照出料加工管理办法进行监管，其运入加工区的货物，不予签发出口退税报关单。

(4) If domestic technology cannot meet product requirements and it is necessary to transport goods that are prohibited from export or subject to unified management by the state into the processing zone for a certain processing procedure, approval from the Ministry of Commerce shall be obtained. The customs shall supervise by analogy with the management measures for outward processing materials. For goods transported into the processing zone, the customs shall not issue an export tax rebate customs declaration form.

从区外进入加工区的货物、物品，应运入加工区内海关指定仓库或地点，区外企业填写出口报关单，并持境内购货发票、装箱单，向加工区的主管海关办理报关手续。

Goods and items entering the processing zone from outside areas shall be transported to a designated customs warehouse or location within the processing zone. The outside-zone enterprise shall fill out an export customs declaration form and, together with the domestic purchase invoice and packing list, go through customs declaration procedures with the competent customs of the processing zone.

从区外进入加工区的货物，须经区内企业进行实质性加工后，方可运出境外。

Goods entering the processing zone from outside areas must undergo substantial processing by enterprises within the zone before they can be transported abroad.

区内企业进、出加工区的货物须向其主管海关如实申报，海关依据备案清单及有关单证，对区内企业进、出加工区的货物进行查验、放行和核销。

Goods entering or leaving the processing zone by enterprises within the zone must be truthfully declared to their supervising customs. Customs shall inspect, release, and verify the goods based on the filing list and relevant documents.

海关对进、出加工区货物的备案、报关、查验、放行、核销手续应在区内办理。

The procedures for filing, declaration, inspection, release, and verification of goods entering or leaving the processing zone shall be handled within the zone.

加工区内的货物可在区内企业之间转让、转移，双方当事人须事先将转让、转移货物的具体品名、数量、金额等有关事项向海关备案。

Goods within the processing zone may be transferred or moved between enterprises within the zone. Both parties must file with customs in advance the specific product name, quantity, amount, and other relevant details of the transferred or moved goods.

区内加工企业，不得将未经实质性加工的进口原材料、零部件销往区外。区内从事仓储服务的企业，不得将仓储的原材料、零部件提供给区外企业。

Processing enterprises within the zone shall not sell raw materials or parts that have not undergone substantial processing to entities outside the zone. Warehousing service enterprises within the zone shall not provide stored raw materials or parts to enterprises outside the zone.

区内企业自开展出口加工业务或仓储业务之日起，每半年持本企业账册和有关单据，向其主管海关办理一次核销手续。

From the date of commencing export processing or warehousing business, enterprises within the zone shall, every six months, present their account books and relevant documents to their supervising customs to complete one verification procedure.

进入加工区的货物，在加工、储存期间，因不可抗力造成短少、损毁的，区内加工企业或仓储企业应自发现之日起10日内报告主管海关，并说明理由。经海关核实确认后，准其在账册内减除。

If goods entering the processing zone are short or damaged due to force majeure during processing or storage, the processing or warehousing enterprise shall report to the supervising customs within 10 days of discovery, stating the reasons. After customs verification and confirmation, the reduction may be recorded in the account books.

加工区之间货物的往来，应由收、发货物双方联名向转出区主管海关提出申请。经海关核准后，按照转关运输的有关规定办理。

Movement of goods between processing zones shall be jointly applied for by the receiving and sending enterprises to the supervising customs of the outgoing zone. After customs approval, the relevant provisions for transit transport shall apply.

货物转关至其他加工区时，转入区主管海关在核对封志完整及单货相符后，即予放行入厂或入库。

When goods are transferred to another processing zone, the supervising customs of the incoming zone shall release the goods for entry into the factory or warehouse after verifying the integrity of the seals and that the documents match the goods.

加工区之间往来的货物不能按照转关运输办理的，转入区主管海关应向收货企业收取货物等值的担保金。货物运抵转入区并经海关核对无误后，主管海关应在10个工作日内，将担保金退还企业。

If goods moving between processing zones cannot be handled as transit transport, the supervising customs of the incoming zone shall collect a deposit equal to the value of the goods from the receiving enterprise. After the goods arrive in the incoming zone and are verified by customs, the supervising customs shall return the deposit to the enterprise within 10 working days.

运输工具和人员应经海关指定的专用通道进、出加工区。

Transport vehicles and personnel shall enter and leave the processing zone through dedicated passages designated by customs.

从加工区运往境外的加工产品及由加工区运往区外的货物，经海关查验放行后，应交由经海关核准、并由设立于区内的专营运输企业承运。下列货物经主管海关查验后，可由企业指派专人携带或自行运输：

Processed products shipped from the processing zone abroad and goods shipped from the processing zone to areas outside the zone, after customs inspection and release, shall be transported by specialized transport enterprises approved by customs and established within the zone. The following goods, after inspection by the supervising customs, may be carried personally or transported by the enterprise's designated personnel:

(一)价值1万美元及以下的小额物品；

(1) Small-value items of USD 10,000 or less;

(二)因品质不合格复运区外退换的物品；

(2) Items returned to outside the zone for exchange due to quality defects;

(三)已办理进口纳税手续的物品；

(3) Items for which import tax has been paid;

(四)其他经海关核准的物品。

(4) Other items approved by customs.

进、出加工区货物的运输工具的负责人，应持企业法人营业执照和运输工具的名称、数量、牌照号码及驾驶员姓名等清单，向海关办理登记备案手续。

The person in charge of transport vehicles for goods entering or leaving the processing zone shall register and file with customs by providing the enterprise's business license and a list of the transport vehicle's name, quantity, license plate number, and driver's name.

承运加工区货物进、出加工区或转关运输的所有运输企业的经营人，应遵守海关有关运输工具及其所载货物的管理规定，并承担相关的法律责任。

All transport enterprise operators carrying goods into or out of the processing zone or in transit transport shall comply with customs regulations on the management of transport vehicles and the goods they carry, and bear relevant legal responsibilities.

未经海关批准，从加工区到区外的运输工具和人员不得运输、携带加工区内货物出区。

Without customs approval, transport vehicles and personnel from the processing zone to outside the zone shall not transport or carry goods from the processing zone out of the zone.

从境外运入加工区的货物和从加工区运出境外的货物列入进、出口统计。从区外运入加工区和从加工区运往区外的货物，实施单项统计。统计办法由海关总署另行制定。

Goods shipped into the processing zone from abroad and goods shipped from the processing zone abroad shall be included in import and export statistics. Goods shipped into the processing zone from outside the zone and goods shipped from the processing zone to outside the zone shall be subject to individual statistics. The statistical method shall be separately formulated by the General Administration of Customs.

违反本办法规定的，由海关依照《中华人民共和国海关法》及《中华人民共和国海关行政处罚实施条例》的有关规定进行处理。

Violations of these Measures shall be handled by customs in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties.

本办法自2000年5月24日起施行。

These Measures shall come into effect as of May 24, 2000.