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Measures on the Administration of the Customs of People's Republic of China Concerning Bonded Warehouses and Bonded Goods [Expired]
中华人民共和国海关对保税仓库及所存货物的管理办法 [失效]
【法宝引证码】

 
Measures on the Administration of the Customs of People's Republic of China Concerning Bonded Warehouses and Bonded Goods 

中华人民共和国海关对保税仓库及所存货物的管理办法


(Promulgated by the Customs General Administration on April 14, 1988)
 
(一九八八年四月十四日海关总署发布)


 
Article 1. In accordance with the Customs Law of the People's Republic of China, these Measures are promulgated to meet the needs of the development of foreign trade, to facilitate production, storage and transportation and to promote the development of socialist modernization.  第一条 为了适应对外经济贸易的发展,便利生产、仓储、运输,促进社会主义现代化建设,根据《中华人民共和国海关法》,特制定本办法。

 
Article 2. Bonded warehouses can only store goods for export processing with supplied materials or imported materials, entrepot trade goods and goods that have been approved by the Customs to go through the Customs duties declaration procedures at a later date.Other goods and merchandise are not allowed to be stored in bonded warehouses.  第二条 保税仓库限于存放供来料加工、进料加工复出口的货物,或者暂时存放后再复运出口的货物,以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。

 
Article 3. All bonded warehouses must have special safety and stacking facilities to store imported goods; must maintain a complete management system and a complete and detailed set account books, and be staffed by qualified personnel who have been trained and approved by the Customs. Bonded warehouse operators must show that they have the ability to meet the Customs duties and obligations.  第三条 保税仓库应具有专门储存、堆放进口货物的安全设施;建立健全的仓储管理制度和详细的仓库账册;配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。

To establish a bonded warehouse, the operator shall apply to the Customs for approval by presenting its business license issued by the administrative departments of the administration of industry and commerce, a completed "Bonded Warehouse Application form" and the approval documents issued by its superior foreign trade department. The Customs will examine the application and send Customs officers to carry out on the spot investigation before it will issue the "Bonded Warehouse Registration Certificate" to the applicants.
 
建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照,填写《保税仓库申请书》(见附件1),并按规定交验经贸主管部门批准经营有关业务的批件,向海关提出申请,经海关审核交派员实地调查后颁发《保税仓库登记证书》。(见附件2)

 
Article 4.Bonded warehouses must have qualified personnel to responsible for the storage of goods. In the first five days of each month, the personnel concerned are required to submit a report (in tabular form) to the local Customs for inspection purpose.The report shall contain such information as the conditions of goods received in the past month, goods checked out in the past month and goods in storage.  第四条 保税仓库对所存的货物,应有专人负责,并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。

Bonded warehouses are not allowed to do processing of their stored goods. Any change of packages or addition of marks or labels on bonded goods must be carried out under Customs' supervision.
 
保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码,必须在海关监管下进行。

If the Customs considers necessary, it may, together with the operators of bonded warehouses, install additional locks for the warehouses. The Customs have the right to send Customs officers to bonded warehouses at any time to carry on inspection of bonded goods and check related account books. If it is necessary, the Customs officers may be stationed in the warehouses. The bonded warehouses shall provide the necessary convenience like offices to the the officers.
 
海关认为必要时,可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关账册,必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。

Operators of bonded warehouses are required to pay the fees for the Customs supervision according to provisions.
......
 
保税仓库经理人应按章交纳监管手续费。
......

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