| Administrative Measures of the Customs ofthe People's Republic of China for the Carry-over of Goods of the ExportProcessing Zone for Deep Processing Out of the Zone | | 中华人民共和国海关出口加工区货物出区深加工结转管理办法 |
| (Promulgated by Order No. 126 of the General Administration of Customs on March 21, 2005; amended for the first time in accordance with the Decision of the General Administration of Customs to Amend Some Rules by Order No. 240 of the General Administration of Customs on May 29, 2018, and amended for the second time in accordance with the Decision of the General Administration of Customs to Amend Some Rules by Order No. 243 of the General Administration of Customs on November 23, 2018) | | （2005年3月21日海关总署令第126号公布 根据2018年5月29日海关总署第240号令《海关总署关于修改部分规章的决定》第一次修正 根据2018年11月23日海关总署令第243号《海关总署关于修改部分规章的决定》第二次修正） |
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| Article 1 With a view to further improvingthe management of export processing zones, facilitating the production andbusiness operations of enterprises within the export processing zones,encouraging the expansion of export in foreign trade and promoting thetransformation and upgrading of processing trade, the present Measures areformulated in accordance with the Customs Law of the People's Republic of China, Interim Measures for the Supervision of the Customs of the People's Republic of China over the Export Processing Zones and other relevant laws and administrative regulations. | | 第一条 为进一步完善出口加工区管理，方便区内企业生产经营，鼓励扩大外贸出口，促进加工贸易转型升级，根据《中华人民共和国海关法》《中华人民共和国海关对出口加工区监管的暂行办法》及其他有关法律、行政法规，制定本办法。 |
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| Article 2 The “carry-over of the goods ofan export processing zone for deep processing out of the zone” refers to thebusiness activities that a processing enterprise in an export processing zone (hereinafter referred to as the move-out enterprise) goes through the customsdeclaration formalities under the Interim Measures for the Supervision of theCustoms of the People's Republic of China over the Export Processing Zones, transfers the goods processed or produced by itself, directly or via a bonded storage enterprise, to a processing trade enterprise in another export processing zone,bonded zone or any other area subject to the special supervision of the customsor to an area not subject to the special supervision of the customs (hereinafter referred to as move-in enterprise) for the purpose of export afterfurther processing. | | 第二条 出口加工区货物出区深加工结转是指区内加工企业（以下简称转出企业）按照《中华人民共和国海关对出口加工区监管的暂行办法》的有关规定办理报关手续，将本企业加工生产的产品直接或者通过保税仓储企业转入其他出口加工区、保税区等海关特殊监管区域内及区外加工贸易企业（以下简称转入企业）进一步加工后复出口的经营活动。 |
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| Article 3 No bonded materials of a move-outenterprise may be transferred out of the export processing zone for deepprocessing unless they have been processed substantially. | | 第三条 转出企业未经实质性加工的保税料件不得进行出区深加工结转。 |
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| Article 4 The products processed or made byan enterprise in an export processing zone, which are moved to an enterprise inanother export processing zone, bonded zone or any other area subject to thespecial supervision of the customs for the purpose of deep processing, are notincluded in the customs' statistics. | | 第四条 出口加工区企业加工生产的产品转入其他出口加工区、保税区等海关特殊监管区域企业深加工的，不列入海关统计。 |
The products processed or made by anenterprise in an export processing zone, which are moved to a processing tradeenterprise out of the zone for deep processing shall be included in thecustoms' statistics under a single item. | | 出口加工区企业加工生产的产品转至区外加工贸易企业深加工的，列入海关单项统计。 |
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| Article 5 No move-in enterprise or move-outenterprise, which is under any of the following circumstances, may undertakethe carry-over of the goods of the export processing zone for deep processingout of the zone: | | 第五条 转入企业、转出企业有下列情形之一的，不得开展出口加工区货物出区深加工结转： |
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| (1)It is ordered by the customs to makerectification within a time limit because it doesn't meet the supervisoryrequirements of the customs, and is in the rectification period; | | （一）不符合海关监管要求，被海关责令限期整改，在整改期内的； |
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| (2)It is being investigated by the customsbecause it is suspected of involving in a case of smuggling, and the case isstill pending; | | （二）涉嫌走私已被海关立案调查、侦查，尚未结案的； |
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| (3)It fails to submit its Processing TradeBrochure for verification within the prescribed time limit; | | （三）有逾期未报核《加工贸易手册》的； |
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| (4)It is exclusively engaged in maintenanceor design and development; and | | （四）专营维修、设计开发的； |
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| (5)Other circumstances under which itdoesn't meet the supervisory conditions for the carry-over for deep processing. | | （五）其他不符合深加工结转监管条件的。 |
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| Article 6 With regard to the carry-over ofthe goods of an enterprise in an export processing zone for deep processing outof the zone, the move-out enterprise shall not make an actual carry-over of thegoods until it completes the customs record formalities in the customs of theexport processing zone where it is located. | | 第六条 出口加工区企业开展深加工结转时，转出企业向转出企业所在地的出口加工区海关办理海关备案手续后，方可开展货物的实际结转。 |
If the goods are transferred to any other export processing zone, bonded zone or any other area under special customssupervision, or are transferred to a processing trade enterprise outside of anexport processing zone, bonded zone or any other area under special customssupervision, the recipient enterprise shall undergo the carry-over formalitiesin accordance with the provisions of the preceding paragraph. | | 对转入其他出口加工区、保税区等海关特殊监管区域的，和转入出口加工区、保税区等海关特殊监管区域外加工贸易企业的，转入企业按照前款规定办理结转手续。 |
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Article 7 With regard to the goods to becarried over to another processing trade enterprise not within an exportprocessing zone, bonded zone or any other area subject to the specialsupervision of customs, the customs shall handle relevant formalities underrelevant provisions on the import goods for processing trade. If the productscarried over are the goods subject to import license administration underprocessing trade, the enterprise shall also obtain the corresponding validimport licenses. The Customs will conduct automatic comparative verification ofthe electronic data on the corresponding import licenses.
．．．．．． | | 第七条 对结转至其他出口加工区、保税区等海关特殊监管区域外的加工贸易企业的货物，海关按照对加工贸易进口货物的有关规定办理手续，结转产品属于加工贸易项下进口许可证件管理商品的，企业应当取得相应的有效进口许可证件。海关对相应进口许可证件电子数据进行系统自动比对验核。
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