| Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein | | 中华人民共和国海关对保税仓库及所存货物的管理规定 |
| (The Decision of the General Administration of Customs on Amending Some Rules, as deliberated and adopted at the executive meeting of the General Administration of Customs on April 27, 2015; the General Administration of Customs hereby decides to amend six rules including the Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein by the Order No. 227 of the General Administration of Customs on April 28, 2015) | | （2015年4月27日海关总署署务会议审议通过《海关总署关于修改部分规章的决定》 海关总署对《中华人民共和国海关对保税仓库及所存货物的管理规定》等6部规章进行了修改 以海关总署令第227号公布 2015年4月28日） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 In order to strengthen the customs control of bonded warehouses and the goods stored therein, to regulate the operation and management of bonded warehouses, and to promote foreign trade and economic development, the present Provisions are formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and administrative regulations of the state. | | 第一条 为了加强海关对保税仓库及所存货物的监管，规范保税仓库的经营管理行为，促进对外贸易和经济发展，根据《中华人民共和国海关法》和国家有关法律、行政法规，制定本规定。 |
| Article 2 The term “bonded warehouses” as used herein refers to the warehouses that are established upon approval of the customs for exclusive keeping of bonded goods and other goods that have not gone through customs clearance. | | 第二条 本规定所称保税仓库，是指经海关批准设立的专门存放保税货物及其他未办结海关手续货物的仓库。 |
| Article 3 Bonded warehouses are divided into public bonded warehouses and self-use bonded warehouses on the basis of different objects stored. | | 第三条 保税仓库按照使用对象不同分为公用型保税仓库、自用型保税仓库。 |
| Public bonded warehouses are operated by the independent domestic enterprise legal persons that engage primarily in warehouse storage business in China, and shall especially provide bonded storage services to the general public. | | 公用型保税仓库由主营仓储业务的中国境内独立企业法人经营，专门向社会提供保税仓储服务。 |
| Self-use bonded warehouses are operated by specific independent domestic enterprise legal persons in China, and shall only store the bonded goods of such enterprises for self use. | | 自用型保税仓库由特定的中国境内独立企业法人经营，仅存储供本企业自用的保税货物。 |
| Article 4 The bonded warehouses that are used exclusively for keeping commodities of special usage or special types are called as special bonded warehouses. | | 第四条 保税仓库中专门用来存储具有特定用途或特殊种类商品的称为专用型保税仓库。 |
| Special bonded warehouses include bonded warehouses for liquid dangerous goods, bonded warehouses for stock materials, bonded warehouses for consignment and maintenance, and other special bonded warehouses. | | 专用型保税仓库包括液体危险品保税仓库、备料保税仓库、寄售维修保税仓库和其他专用型保税仓库。 |
| The term “bonded warehouses for liquid dangerous goods” refers to the bonded warehouses that are in conformity with the provisions of the state on storage of dangerous chemicals and that specially provide bonded storage services of oil, product oil or other liquid dangerous goods in bulk. | | 液体危险品保税仓库，是指符合国家关于危险化学品仓储规定的，专门提供石油、成品油或者其他散装液体危险化学品保税仓储服务的保税仓库。 |
| The term “bonded warehouses of stock” refers to the bonded warehouses that processing trade enterprises use to keep the raw materials, equipment and the spare parts thereof imported for re-exporting, and the goods stored shall be limited to supply to such enterprises themselves. | | 备料保税仓库，是指加工贸易企业存储为加工复出口产品所进口的原材料、设备及其零部件的保税仓库，所存保税货物仅限于供应本企业。 |
| The term “bonded warehouses for consignment and maintenance” refers to the bonded warehouses that specially store the consigned spare parts imported for the maintenance of foreign products. | | 寄售维修保税仓库，是指专门存储为维修外国产品所进口寄售零配件的保税仓库。 |
| Article 5 The following goods may be stored in bonded warehouses upon approval of the customs office: | | 第五条 下列货物，经海关批准可以存入保税仓库： |
| 1) Imported goods for processing trade; | | （一）加工贸易进口货物； |
| 2) Transit goods; | | （二）转口货物； |
| 3) Oil, materials and maintenance spare parts for vessels and aircrafts engaged in international voyages or flights; | | （三）供应国际航行船舶和航空器的油料、物料和维修用零部件； |
| 4) Imported consignments of spare parts for maintenance of foreign products; | | （四）供维修外国产品所进口寄售的零配件； |
| 5) Goods temporarily stored by foreign business-people; | | （五）外商暂存货物； |
| 6) Ordinary trade goods that have not gone through customs clearance; and | | （六）未办结海关手续的一般贸易货物； |
| 7) Other goods that have not gone through customs clearance and that are approved by the customs office. | | （七）经海关批准的其他未办结海关手续的货物。 |
| Bonded warehouses shall carry out the business of bonded storage in accordance with the range of goods and categories of commodities that the customs offices approve for storage. | | 保税仓库应当按照海关批准的存放货物范围和商品种类开展保税仓储业务。 |
| Article 6 Bonded warehouses may not store any goods that are prohibited by the state from entering China, or the unapproved goods that affect public security, public sanitation or health, public morality order and that are restricted from entering China, and other goods that may not be stored in bonded warehouses. | | 第六条 保税仓库不得存放国家禁止进境货物，不得存放未经批准的影响公共安全、公共卫生或健康、公共道德或秩序的国家限制进境货物以及其他不得存入保税仓库的货物。 |
| Chapter II Establishment of Bonded Warehouses | | 第二章 保税仓库的设立 |
| Article 7 Bonded warehouses shall be established in the areas where there are customs offices and that are convenient for customs control. | | 第七条 保税仓库应当设立在设有海关机构、便于海关监管的区域。 |
| Article 8 An enterprise shall satisfy the following conditions to operate a bonded warehouse: | | 第八条 经营保税仓库的企业，应当具备下列条件： |
| 1) Having registered with the department of industry and commerce administration and having the status of enterprise legal person; | | （一）经工商行政管理部门注册登记，具有企业法人资格； |
| 2) Being able to pay taxes to the customs office; | | （二）具备向海关缴纳税款的能力； |
| 3) Having special business premise for storage of bonded goods; | | （三）具有专门存储保税货物的营业场所； |
| 4) If engaging in storage of commodities subject to special license, having the prescribed special license; | | （四）经营特殊许可商品存储的，应当持有规定的特殊许可证件； |
| 5) As for a processing trade enterprise engaging in operation of bonded warehouses of stock materials, having a minimum export volume of 10 million US dollars; and | | （五）经营备料保税仓库的加工贸易企业，年出口额最低为1000万美元； |
| 6) Other conditions provided for by the laws, administrative regulations and customs rules. | | （六）法律、行政法规、海关规章规定的其他条件。 |
| Article 9 A bonded warehouse shall satisfy the following conditions: | | 第九条 保税仓库应当具备下列条件： |
| 1) Conforming to the requirements of the customs office on the layout of bonded warehouses; | | （一）符合海关对保税仓库布局的要求； |
| 2) Possessing the safety segregation facilities and control facilities that meet the requirements of customs control and other facilities necessary for business operations; | | （二）具备符合海关监管要求的安全隔离设施、监管设施和办理业务必需的其他设施； |
| 3) Possessing the computer management systems of bonded warehouse that meet the requirements of customs control and that are connected with the customs office; | | （三）具备符合海关监管要求的保税仓库计算机管理系统并与海关联网； |
| 4) Having the management systems of bonded warehouse that meet the requirements of custom control and the accounting systems that meet the requirements of the accounting law; | | （四）具备符合海关监管要求的保税仓库管理制度、符合会计法要求的会计制度； |
| 5) Conforming to the laws, administrative regulations and relevant provisions of the state on land administration, planning, transportation, fire control, safety, quality inspection, and environmental protection, etc; | | （五）符合国家土地管理、规划、交通、消防、安全、质检、环保等方面法律、行政法规及有关规定； |
| 6) As for a public bonded warehouse, having a minimum area of 2,000 square meters; | | （六）公用保税仓库面积最低为2000平方米； |
| 7) As for a bonded warehouse of liquid dangerous goods, having a minimum volume of 5,000 steres; | | （七）液体危险品保税仓库容积最低为5000立方米； |
| 8) As for a bonded warehouse for consignment and maintenance, having a minimum area of 2,000 square meters; and | | （八）寄售维修保税仓库面积最低为2000平方米； |
| 9) Other conditions provided for by laws, administrative regulations and customs rules. | | （九）法律、行政法规、海关规章规定的其他条件。 |
| Article 10 A bonded warehouse shall be subject to the examination and approval of the customs office directly affiliated to the General Administration Customs (GAC) and be archived at the GAC. | | |
Article 11 Where an enterprise applies for establishing a bonded warehouse, it shall file an written application with the competent customs office of the place where the warehouse is to be located, and submit the relevant certificates prescribed in Articles 8 and 9 herein.
．．．．．． | | 第十一条 企业申请设立保税仓库的，应当向仓库所在地主管海关提交书面申请，并备齐本规定第八条、第九条规定的相关证明材料。
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