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| Order of the General Administration of Customs | | 海关总署令 |
| (No. 209) | | （第209号） |
| The Measures of the Customs of the People's Republic of China for the Supervision and Administration of Hengqin New Area (for Trial Implementation), as deliberated and adopted at the executive meeting of the General Administration of Customs on June 8, 2013, is hereby promulgated and shall come into force on August 1, 2013. | | 《中华人民共和国海关对横琴新区监管办法（试行）》已于2013年6月8日经海关总署署务会议审议通过，现予公布，自2013年8月1日起施行。 |
| Minister: Yu Guangzhou | | 署长 于广洲 |
| June 27, 2013 | | 2013年6月27日 |
| Measures of the Customs of the People's Republic of China for the Supervision and Administration of Hengqin New Area(for Trial Implementation) | | 中华人民共和国海关对横琴新区监管办法 |
| | （试行） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 In order to regulate the administration of Hengqin New Area (hereinafter referred to as “Hengqin”), these Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations. | | 第一条 为了规范海关对横琴新区（以下简称横琴）的管理，根据《中华人民共和国海关法》和其他有关法律、行政法规，制定本办法。 |
| Article 2 These Measures shall apply to the supervision and inspection by the Customs on the transportation means, goods and articles inbound and outbound through Hengqin and entering and leaving Hengqin and enterprises, places and so forth registered with the Customs within Hengqin. | | 第二条 海关对经横琴进出境、进出横琴的运输工具、货物、物品以及横琴内海关注册登记企业、场所等进行监管和检查适用本办法。 |
| Article 3 The ports between Hengqin and Macao shall be subject to the “first-line” administration, and the channels between Hengqin and other areas within the customs territory of the People's Republic of China (hereinafter referred to as “other areas”) shall be subject to the “second-line” administration. The Customs shall conduct line-division administration under the principles of “relaxing restrictions on the first-line customs inspection, strictly controlling the second-line customs inspection, separating people from goods and conducting classified administration”. | | 第三条 横琴与澳门之间的口岸设定为“一线”管理；横琴与中华人民共和国关境内的其他地区（以下称区外）之间的通道设定为“二线”管理。海关按照“一线放宽、二线管住、人货分离、分类管理”的原则实行分线管理。 |
| Article 4 Hengqin shall be equipped with the tour inspection and monitoring facilities around islands and customs information management platforms which satisfy the supervision requirements of the Customs; and “first-line” and “second-line” areas under the customs supervision and places under the customs supervision within Hengqin shall be set up with the facilities, equipment and sites, among others, which satisfy the supervision requirements of the Customs. Hengqin may operate the relevant businesses only after it passes the acceptance checks of the General Administration of Customs. | | 第四条 横琴应当设立符合海关监管要求的环岛巡查、监控设施和海关信息化管理平台；“一线”、“二线”海关监管区和横琴内海关监管场所应当设立符合海关监管要求的设施、设备、场地等。经海关总署验收合格后，横琴方可开展相关业务。 |
| Article 5 The enterprises and entities (hereinafter referred to as “enterprises”) which engage in import and export businesses within Hengqin, enjoy bonded policy, tax reduction and exemption policy and the policy on tax refund upon entry into Hengqin and the relevant warehouse and logistics or engage in the customs declaration business shall handle registration formalities with the Customs. | | 第五条 在横琴内从事进出口业务，享受保税、减免税、入区退税政策以及与之相关的仓储物流和从事报关业务的企业和单位（以下简称企业），应当向海关办理注册登记手续。 |
| Enterprises shall establish according to law account books, statements, and other relevant documents that meet the supervision requirements of the Customs, and accept the customs inspection. | | 企业应当依法设置符合海关监管要求的账簿、报表等，并接受海关稽查。 |
| Enterprises shall establish the computer management systems which satisfy the supervision requirements of the Customs, and have such systems networked with the electronic computers of the Customs for electronic data Interchange. | | 企业应当建立符合海关监管要求的计算机管理系统，与海关实行电子计算机联网和进行电子数据交换。 |
| Article 6 The Customs shall conduct the administration of electronic account books for the bonded goods entering and leaving Hengqin and stored in Hengqin, production-related tax-exempt goods and goods entering Hengqin from other areas and enjoying the policy on tax refund upon entry into Hengqin (hereinafter referred to as “goods subject to tax refund”), unless otherwise provided by laws, administrative regulations and rules. | | 第六条 除法律、行政法规和规章另有规定外，海关对进出横琴以及在横琴内存储的保税货物、与生产有关的免税货物以及从区外进入横琴并享受入区退税政策的货物（以下简称退税货物）实行电子账册管理。 |
| Article 7 The goods and articles whose entry into the territory of China is prohibited by laws, administrative regulations and rules may not enter Hengqin through the “first line”, and the goods whose departure from China is prohibited by laws, administrative regulations and rules may not enter Hengqin through the “second line” by means of customs declaration. | | 第七条 法律、行政法规、规章禁止进境的货物、物品不得从“一线”进入横琴， 法律、行政法规、规章禁止出境的货物不得从“二线”以报关方式进入横琴。 |
| Enterprise within Hengqin may not conduct the processing trade of the commodities incorporated into the Catalogue of Prohibited Commodities in Processing Trade. | | 横琴内企业不得开展列入《加工贸易禁止类商品目录》商品的加工贸易业务。 |
| Chapter II Supervision on the Goods Transported between Hengqin and Areas outside China | | 第二章 对横琴与境外之间进出货物的监管 |
| Article 8 The Customs shall conduct recordation administration of the bonded goods, production-related tax-exempt goods and goods subject to tax refund transported between Hengqin and areas outside China, and handle customs declaration formalities for other goods transported between Hengqin and areas outside China in accordance with the relevant provisions on import and export of goods, unless otherwise provided by laws, administrative regulations and rules. | | 第八条 除法律、行政法规和规章另有规定外，海关对横琴与境外之间进出的保税货物、与生产有关的免税货物及退税货物实行备案管理，对横琴与境外之间进出的其他货物按照进出口货物的有关规定办理报关手续。 |
| Article 9 The Customs shall conduct bonded administration or tax exemption administration of the production-related goods entering Hengqin from abroad, excluding the following goods: | | 第九条 除下列货物外，海关对从境外进入横琴与生产有关的货物实行保税或者免税管理： |
| (1) Goods imported for living consumption, commercial real estate development projects and so forth. | | （一）生活消费类、商业性房地产开发项目等进口货物； |
| (2) Goods not bonded or not exempted from tax as specified by laws, administrative regulations and rules. | | （二）法律、行政法规和规章明确不予保税或免税的货物； |
| (3) Goods incorporated into the list of specific “first-line” goods not bonded or not exempted from tax formulated by the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs in conjunction with the relevant departments. | | （三）列入财政部、税务总局、海关总署会同有关部门制定的“一线”不予保税、免税的具体货物清单的货物。 |
| Article 10 The goods entering Hengqin from abroad and subject to recordation administration may not be subject to import quota-based or license-based administration, unless otherwise provided by laws, administrative regulations and rules. | | 第十条 除法律、行政法规和规章另有规定外，从境外进入横琴的实行备案管理的货物，不实行进口配额、许可证件管理。 |
| The goods transported abroad from Hengqin shall be subject to export quota-based or license-based administration. | | 从横琴运往境外的货物，实行出口配额、许可证件管理。 |
| Chapter III Regulation on the Goods Transported between Hengqin and Other Areas | | 第三章 对横琴与区外之间进出货物的监管 |
| Article 11 Where the bonded goods, tax-reduced or tax-exempt goods or goods subject to tax refund within Hengqin are sold to other areas, the customs declaration formalities shall be handled in accordance with the relevant provisions on goods import. The goods subject to tax refund sold to Hengqin from other areas shall undergo the customs declaration formalities in accordance with the relevant provisions on goods export. The aforesaid goods shall enter or depart from Hengqin through the declaration channels designated by the Customs. After the relevant customs formalities are handled, the aforesaid goods may undergo the centralized declaration procedures, but multi-month or multi-year declaration is not allowed. | | 第十一条 横琴内保税、减免税、退税货物销往区外，应当按照进口货物有关规定办理报关手续；从区外销往横琴的退税货物，应当按照出口货物的有关规定办理报关手续。上述货物应当经海关指定的申报通道进出横琴；办理相关海关手续后，上述货物可以办理集中申报，但不得跨月、跨年申报。 |
| Where any other goods enter or leave Hengqin through the non-declaration channels designated by the Customs, the Customs may conduct the inspection thereon. | | 其他货物经由海关指定的无申报通道进出横琴，海关可以实行查验。 |
| Where any goods under the supervision of the Customs which fail to complete the customs formalities need to be transferred to other supervision places outside Hengqin, customs declaration formalities shall be handled in accordance with the provisions on customs transit transportation. | | 横琴内未办结海关手续的海关监管货物需要转入区外其他监管场所的，一律按照转关运输的规定办理海关申报手续。 |
| Article 12 The sale of production-related goods, excluding the following goods, to Hengqin from other areas shall be deemed as export, and the Customs shall handle tax refund as prescribed: | | 第十二条 区外与生产有关的货物销往横琴视同出口，海关按规定实行退税，但下列货物除外： |
| (1) Goods purchased from areas outside Hengqin for living consumption, commercial real estate development projects and so forth. | | （一）生活消费类、商业性房地产开发项目等采购的区外货物； |
(2) Goods not subject to tax refund as specified by laws, administrative regulations and rules.
．．．．．． | | （二）法律、行政法规和规章明确不予退税的货物；
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