| Measures of the Customs of the People's Republic of China for the Administration of Bonded Groups of Processing with Imported Materials | | 中华人民共和国海关对进料加工保税集团管理办法 |
| (Issued by Order No. 41 of the General Administration of Customs on February 10, 1993, and amended according to the Decision of the General Administration of Customs on Amending Some Rules (Order No. 218 of the General Administration of Customs) on March 13, 2014) | | （1993年2月10日海关总署令第41号发布 根据2014年3月13日海关总署令第218号 《海关总署关于修改部分规章的决定》修改） |
| Article 1 For purposes of adapting to the needs of reform and opening-up and the development of foreign economy and trade, supporting and promoting the state's encouragement of the intensive processing of exported products, and strengthening the customs administration, these Measures are developed in accordance with the Customs Law of the People's Republic of China(hereinafter referred to as the “Customs Law”) and the relevant regulations. | | 第一条 为了适应改革开放和对外经济贸易发展的需要，支持和促进国家鼓励出口产品的深加工业务，加强海关管理，根据《中华人民共和国海关法》（以下简称《海关法》）和有关法规，制定本办法。 |
| Article 2 “A bonded group of processing with imported materials” meansa combinationofenterprises which is led by an enterprise with the import-export operation right to organize several processing enterprises in the same industry within the customs district to conduct the multi-level and multi-process continuous processing of imported materials and parts, and is fully bonded. | | 第二条 进料加工保税集团是指经海关批准，由一个具有进出口经营权的企业牵头，组织关区内同行业若干个加工企业，对进口料、件进行多层次、多道工序连续加工，并享受全额保税的企业联合体。 |
| Article 3 The leading enterprise shall be held responsible to the customs on behalf of the bonded group, and shall have the capabilities of paying taxes and dues to the customs, and assume relevant legal liabilities; and all member production enterprises of the group shall assume the relevant joint and several liabilities. The disputes caused by tax payment among all member enterprises shall be settled by such enterprises themselves. | | 第三条 牵头企业代表保税集团向海关负责，其应当具备向海关缴纳税费的能力，并且承担有关法律责任；集团内各生产成员企业应当承担有关连带责任。各成员企业间因纳税所造成的纠纷自行解决。 |
| Article 4 A bonded group and its member enterprises shall meet the following conditions: | | 第四条 保税集团及各成员企业应当具备下列条件： |
| (1) They shall establish a specialadministration institution, and develop the articles of association of the group and the administration rules that meet the supervisory requirements of the customs for bonded goods. | | （一）设立专门的管理机构，制定集团管理章程和符合海关对保税货物监管要求的管理制度； |
| (2) The products they produce shall be exported commodities encouraged by the state or key foreign exchange-earning exportedproducts. | | （二）生产的产品应当为国家鼓励出口商品或者重点出口创汇商品； |
| (3) They shall have the equipment, technologies and capacities for processing exported products. | | （三）具备加工出口产品的设备、技术和能力； |
| (4) They shall have the warehouse that satisfies the customs supervision conditions and specially store and pile up imported goods and processed finished productsandsemi-finishedproducts, and have the corresponding safety facilities. | | （四）具备符合海关监管条件的专门储存、堆放进口货物以及加工成品、半成品的仓库，并且有相应的安全设施； |
| (5) They shall establish the account books concerning the storage, allocation, processing, sales and other circumstances of imported materials and parts in accordance with accounting laws and regulations. | | （五）应当按照会计法规建立有关进口料、件的储存、调拨、加工、销售等情况的帐册； |
| (6) They shall employ full-time administratorstrained and recognized by the customs and acquainted with the provisions of the customs. | | （六）配备经海关培训认可的熟悉海关规定的专职管理人员。 |
| Article 5 When an application for the establishment of a bonded group is filed, its leading enterprise shall submit the following certificates to the customs for examination: | | 第五条 申请建立保税集团时，其牵头企业应当向海关交验以下证件： |
| (1) Bonded Group Application Form | | （一）《保税集团申请书》； |
| (2) Photocopies of the business licenses and tax registration certificates of the leading enterprise of the group and its component member enterprises. | | （二）集团牵头企业及其组成成员企业的营业执照和税务登记证书的影印件； |
| (3) The processing flow diagrams for the exported products of all production enterprises within the group, accurate and reasonable quotas ofmaterials consumed at all processing stepsand other relevant materials. | | （三）集团内各生产企业出口产品的加工工艺流程图和各加工环节准确合理的耗料定额等有关资料； |
(4) Agreement of the group and the corresponding administration system.
．．．．．． | | （四）集团协议及相应的管理制度；
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