KYB CHINA(1997年6月10日国务院批准 1997年8月1日海关总署令第65号发布 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》修订)
(Approved by the State Council on June 10, 1997, promulgated by Order No. 65 of the General Administration of Customs on August 1, 1997, and revised in accordance with the Decision of the State Council on Repealing and Amending Certain Administrative Regulations on January 8, 2011)
总则
General Provisions
为了加强与完善海关对保税区的监管，促进保税区的健康发展，根据海关法和其他有关法律的规定，制定本办法。
These Measures are formulated in accordance with the Customs Law and other relevant laws and regulations to strengthen and improve customs supervision and control over bonded zones and to promote the healthy development of bonded zones.
在中华人民共和国境内设立保税区，必须经国务院批准。
The establishment of a bonded zone within the territory of the People's Republic of China must be approved by the State Council.
保税区是海关监管的特定区域。海关依照本办法对进出保税区的货物、运输工具、个人携带物品实施监管。
A bonded zone is a specific area under customs supervision. The Customs shall, in accordance with these Measures, exercise supervision and control over goods, transport vehicles, and personal articles entering or leaving the bonded zone.
保税区与中华人民共和国境内的其他地区(以下简称非保税区)之间，应当设置符合海关监管要求的隔离设施。
Isolation facilities that meet customs supervision requirements shall be set up between the bonded zone and other areas within the territory of the People's Republic of China (hereinafter referred to as non-bonded zones).
保税区内仅设置保税区行政管理机构和企业。除安全保卫人员外，其他人员不得在保税区内居住。
Only administrative agencies and enterprises of the bonded zone shall be established within the bonded zone. Except for security personnel, no other persons shall reside in the bonded zone.
在保税区内设立的企业(以下简称区内企业)，应当向海关办理注册手续。
Enterprises established in the bonded zone (hereinafter referred to as zone enterprises) shall register with the Customs.
区内企业应当依照国家有关法律、行政法规的规定设置账簿、编制报表，凭合法、有效凭证记账并进行核算，记录有关进出保税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。
Zone enterprises shall, in accordance with relevant state laws and administrative regulations, set up account books, prepare statements, keep accounts and conduct accounting based on legal and valid vouchers, and record the inventory, transfer, movement, sale, processing, use, and wastage of goods and articles entering or leaving the bonded zone.
保税区实行海关稽查制度。
The bonded zone shall implement a customs audit system.
区内企业应当与海关实行电子计算机联网，进行电子数据交换。
Zone enterprises shall be connected to the Customs through computer networks for electronic data interchange.
海关对进出保税区的货物、物品、运输工具、人员及区内有关场所，有权依照海关法的规定进行检查、查验。
The Customs has the right to inspect and examine goods, articles, transport vehicles, persons, and relevant places within the bonded zone in accordance with the Customs Law.
国家禁止进出口的货物、物品，不得进出保税区。
Goods and articles whose import or export is prohibited by the state shall not enter or leave the bonded zone.
对保税区与境外之间进出货物的监管
Supervision and Control of Goods Entering or Leaving the Bonded Zone from or to Overseas
海关对保税区与境外之间进出的货物，实施简便、有效的监管。
The Customs shall exercise simple and effective supervision and control over goods entering or leaving the bonded zone from or to overseas.
保税区与境外之间进出的货物，由货物的收货人、发货人或其代理人向海关备案。
For goods entering or leaving the bonded zone from or to overseas, the consignee, consignor, or their agent shall file a record with the Customs.
对保税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、许可证管理。
For goods entering or leaving the bonded zone from or to overseas, except for those subject to export passive quota management, no import or export quota or license management shall be applied.
从境外进入保税区的货物，其进口关税和进口环节税收，除法律、行政法规另有规定外，按照下列规定办理：
For goods entering the bonded 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 or administrative regulations:
(一)区内生产性的基础设施建设项目所需的机器、设备和其他基建物资，予以免税；
(1) Machinery, equipment, and other infrastructure materials required for productive infrastructure construction projects within the zone shall be exempted from duties;
(二)区内企业自用的生产、管理设备和自用合理数量的办公用品及其所需的维修零配件，生产用燃料，建设生产厂房、仓储设施所需的物资、设备，予以免税；
(2) Production and management equipment for self-use by zone enterprises, office supplies in reasonable quantities for self-use, and necessary maintenance spare parts, production fuel, and materials and equipment for constructing production workshops and storage facilities shall be exempted from duties;
(三)保税区行政管理机构自用合理数量的管理设备和办公用品及其所需的维修零配件，予以免税；
(3) Management equipment and office supplies in reasonable quantities for self-use by the administrative agencies of the bonded zone, and necessary maintenance spare parts, shall be exempted from duties;
(四)区内企业为加工出口产品所需的原材料、零部件、元器件、包装物件，予以保税。
(4) Raw materials, parts and components, and packaging materials required by zone enterprises for processing export products shall be placed under bonded supervision.
前款第(一)项至第(四)项规定范围以外的货物或者物品从境外进入保税区，应当依法纳税。
Goods or articles entering the bonded zone from overseas that are not covered by items (1) to (4) of the preceding paragraph shall be subject to taxation in accordance with the law.
转口货物和在保税区内储存的货物按照保税货物管理。
Transshipment goods and goods stored in the bonded zone shall be managed as bonded goods.
对保税区与非保税区之间进出货物的监管
Supervision and Control of Goods Entering or Leaving the Bonded Zone from or to Non-Bonded Zones
从保税区进入非保税区的货物，按照进口货物办理手续；从非保税区进入保税区的货物，按照出口货物办理手续，出口退税按照国家有关规定办理。
Goods entering the non-bonded zone from the bonded zone shall go through procedures as import goods; goods entering the bonded zone from the non-bonded zone shall go through procedures as export goods, and export tax rebates shall be handled in accordance with relevant state regulations.
海关对保税区与非保税区之间进出的货物，按照国家有关进出口管理的规定实施监管。
Customs shall supervise goods moving between the bonded zone and the non-bonded zone in accordance with relevant state import and export management regulations.
从非保税区进入保税区供区内使用的机器、设备、基建物资和物品，使用单位应当向海关提供上述货物或者物品的清单，经海关查验后放行。
For machinery, equipment, construction materials, and articles entering the bonded zone from the non-bonded zone for use within the zone, the user shall provide Customs with a list of such goods or articles, which shall be released after Customs inspection.
前款货物或者物品，已经缴纳进口关税和进口环节税收的，已纳税款不予退还。
If the goods or articles mentioned in the preceding paragraph have already paid import customs duties and import link taxes, the taxes paid shall not be refunded.
保税区的货物需从非保税区口岸进出口或者保税区内的货物运往另一保税区的，应当事先向海关提出书面申请，经海关批准后，按照海关转关运输及有关规定办理。
If goods in the bonded zone need to be imported or exported through a port in the non-bonded zone, or if goods in the bonded zone are to be transported to another bonded zone, a written application shall be submitted to Customs in advance, and after approval by Customs, the procedures shall be handled in accordance with Customs transit transportation and relevant regulations.
对保税区内货物的监管
Supervision of Goods within the Bonded Zone
保税区内的货物可以在区内企业之间转让、转移；双方当事人应当就转让、转移事项向海关备案。
Goods within the bonded zone may be transferred or moved between enterprises within the zone; both parties shall file a record with Customs regarding the transfer or movement.
保税区内的转口货物可以在区内仓库或者区内其他场所进行分级、挑选、刷贴标志、改换包装形式等简单加工。
Transshipment goods within the bonded zone may undergo simple processing such as grading, sorting, affixing labels, and changing packaging forms in warehouses or other places within the zone.
区内企业在保税区内举办境外商品和非保税区商品的展示活动，展示的商品应当接受海关监管。
Enterprises within the zone holding exhibition activities of foreign goods and non-bonded zone goods within the bonded zone shall have the exhibited goods subject to Customs supervision.
对保税区加工贸易货物的管理
Management of Processing Trade Goods in the Bonded Zone
区内加工企业应当向海关办理所需料、件进出保税区备案手续。
Processing enterprises within the zone shall go through the filing procedures with Customs for the entry and exit of required materials and parts.
区内加工企业生产属于被动配额管理的出口产品，应当事先经国务院有关主管部门批准。
If processing enterprises within the zone produce export products subject to passive quota management, they shall obtain prior approval from the relevant competent department of the State Council.
区内加工企业加工的制成品及其在加工过程中产生的边角余料运往境外时，应当按照国家有关规定向海关办理手续；除法律、行政法规另有规定外，免征出口关税。
When finished products processed by enterprises within the zone and their leftover materials generated during processing are transported abroad, procedures shall be handled with Customs in accordance with relevant state regulations; except as otherwise provided by laws and administrative regulations, export customs duties shall be exempted.
区内加工企业将区内加工的制成品、副次品或者在加工过程中产生的边角余料运往非保税区时，应当按照国家有关规定向海关办理进口报关手续，并依法纳税。
When finished products, substandard products, or leftover materials generated during processing by enterprises within the zone are transported to the non-bonded zone, import customs declaration procedures shall be handled with Customs in accordance with relevant state regulations, and taxes shall be paid according to law.
区内加工企业全部用境外运入料、件加工的制成品销往非保税区时，海关按照进口制成品征税。
When finished products processed entirely from materials and parts shipped into the zone from abroad by enterprises within the zone are sold to the non-bonded zone, Customs shall levy taxes as on imported finished products.
用含有境外运入料、件加工的制成品销往非保税区时，海关对其制成品按照所含境外运入料、件征税；对所含境外运入料、件的品名、数量、价值申报不实的，海关按照进口制成品征税。
When finished products processed using materials and parts shipped into the zone from abroad are sold to the non-bonded zone, Customs shall levy taxes on the finished products based on the proportion of materials and parts shipped into the zone from abroad; if the name, quantity, or value of the materials and parts shipped into the zone from abroad are falsely declared, Customs shall levy taxes as on imported finished products.
区内加工企业委托非保税区企业或者接受非保税区企业委托进行加工业务，应当事先经海关批准，并符合下列条件：
If processing enterprises within the zone entrust non-bonded zone enterprises or accept entrustment from non-bonded zone enterprises for processing operations, prior approval from Customs shall be obtained, and the following conditions shall be met:
(一)在区内拥有生产场所，并已经正式开展加工业务；
(1) Having a production site within the zone and having formally commenced processing operations;
(二)委托非保税区企业的加工业务，主要工序应当在区内进行；
(2) For processing operations entrusted to non-bonded zone enterprises, the main processes shall be carried out within the zone;
(三)委托非保税区企业加工业务的期限为6个月；有特殊情况需要延长期限的，应当向海关申请展期，展期期限为6个月。在非保税区加工完毕的产品应当运回保税区；需要从非保税区直接出口的，应当向海关办理核销手续；
(3) The period for processing operations entrusted to non-bonded zone enterprises shall be six months; if there are special circumstances requiring an extension, an application for extension shall be submitted to Customs, and the extension period shall be six months. Products processed in the non-bonded zone shall be returned to the bonded zone; if direct export from the non-bonded zone is required, Customs verification and cancellation procedures shall be handled;
(四)接受非保税区企业委托加工的，由区内加工企业向海关办理委托加工料、件的备案手续，委托加工的料、件及产品应当与区内企业的料、件及产品分别建立账册并分别使用。加工完毕的产品应当运回非保税区企业，并由区内加工企业向海关销案。
(4) For processing entrusted by non-bonded zone enterprises, the processing enterprise within the zone shall handle the filing procedures for the entrusted processing materials and parts with Customs, and separate accounts shall be established and used separately for the entrusted materials, parts, and products from those of the enterprise within the zone. Processed products shall be returned to the non-bonded zone enterprise, and the processing enterprise within the zone shall cancel the case with Customs.
海关对区内加工企业进料加工、来料加工业务，不实行加工贸易银行保证金台账制度。
Customs shall not implement the processing trade bank guarantee ledger system for the incoming material processing and processing with supplied materials operations of processing enterprises within the zone.
委托非保税区企业进行加工业务的，由非保税区企业向当地海关办理合同登记备案手续，并实行加工贸易银行保证金台账制度。
For processing operations entrusted to non-bonded zone enterprises, the non-bonded zone enterprise shall go through contract registration and filing procedures with the local Customs and implement the processing trade bank guarantee ledger system.
对进出保税区运输工具和个人携带物品的监管
Supervision of Transportation Vehicles and Personal Articles Entering and Leaving the Bonded Zone
运输工具和人员进出保税区，应当经由海关指定的专用通道，并接受海关检查。
Transportation vehicles and personnel entering and leaving the bonded zone shall use the dedicated passages designated by Customs and shall be subject to Customs inspection.
进出保税区的运输工具的负责人，应当持保税区主管机关批准的证件连同运输工具的名称、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 a transportation vehicle entering or leaving a bonded zone shall hold the documents approved by the competent authority of the bonded zone, together with a list of the name, quantity, license plate number, and driver's name of the transportation vehicle, and register with the customs.
未经海关批准，从保税区到非保税区的运输工具和人员不得运输、携带保税区内的免税货物、物品，保税货物，以及用保税料、件生产的产品。
Without the approval of the customs, transportation vehicles and personnel from the bonded zone to the non-bonded zone shall not transport or carry duty-free goods, articles, bonded goods, or products manufactured with bonded materials or parts.
附则
Supplementary Provisions
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》的规定处理；情节严重的，海关可以取消区内企业在海关的注册资格。
Anyone who violates these Measures shall be dealt with by the customs in accordance with the 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; if the circumstances are serious, the customs may cancel the registration qualification of the enterprise in the zone.
本办法规定的有关备案的具体办法，由海关总署制定。
The specific measures for the registration procedures stipulated in these Measures shall be formulated by the General Administration of Customs.
本办法自发布之日起施行。《中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法》同时废止。
These Measures shall come into force on the date of promulgation. The Measures of the Customs of the People's Republic of China for the Supervision and Control of Goods, Transportation Vehicles, and Articles Carried by Individuals Entering and Leaving the Shanghai Waigaoqiao Bonded Zone shall be abolished simultaneously.