中华人民共和国海关对沿海开放地区进出境货物的管理法规(附英文)

注：根据海关总署关于废止部分海关规章的决定（海关总署令2007年第167号），本文自2007.11.2日起停止执行。
*9条为了促进沿海开放城市和沿海经济开放区的发展，根据《中华人民共和国海关法》和国家对沿海开放城市、沿海经济开放区的有关政策法规，制定本法规。
第二条本法规适用于经国家批准的沿海开放城市和沿海经济开放区（以下简称“开放市、区”）。
（一）“沿海开放城市”，指天津、上海、大连、秦皇岛、烟台、青岛、连云港、南通、宁波、温州、福州、广州、湛江和北海十四个沿海港口城市的市区及经国务院批准享受沿海开放城市待遇的其它城市的市区。
（二）“沿海经济开放区”，指长江三角洲、珠江三角洲、闽南厦漳泉三角地区和辽东半岛、胶东半岛及沿海其他地区法规范围内开放市的市区、重点县的城关区（或经省、自治区、直辖市人民政府批准的重点工业卫星镇），以及安排以发展出口为目标的、利用外资建设的农业技术引进项目、农产品生产基地和农产品初级加工厂的上述市、县所辖农村。
第三条开放市、区内从事进出口业务的外贸企业、生产企业，应持国家法规的主管部门的批准证件向海关办理注册登记手续。
第四条开放市、区进出口的货物，应当由收发货人或其代理人填写进出口货物报关单如实向海关审报，并按国家法规交验进出口许可证件和其他有关单证。
第五条本法规第三条所述企业对经批准减免税的进出口货物应该建立专门帐册，定期向海关报告有关货物的使用、销售、加工、出口、库存等情况。有条件的企业经海关批准可以建立保税仓库或保税工厂，海关按保税仓库或保税工厂的管理办法进行管理。
海关认为必要时，可以向有关企业或工业卫星镇派驻关员，办理有关进出口货物的海关手续，并进行实际监管。有关企业和工业卫星镇应当提供必要的办公场所和方便条件。
第六条开放市、区的单位或企业进出口下列货物，其关税和工商统一税（或产品税、或增值税）可享受以下优惠：
（一）外商投资企业（包括中外合资经营企业、中外合作经营企业和外商独资经营企业）作为投资（包括追加投资）进口的用于本企业生产和管理的设备、建筑器材；为生产出口产品所实际耗用的进口原材料、元器件、零部件、包装物料等；上述企业在其投资总额以内进口自用、合理数量的交通工具、办公用品；投资的外商和国外技职人员进口安家物品和自用、合理数量的交通工具，予以免税。
外商投资企业的产品出口（不含国家限制出口产品）时，免征出口税。
对沿海开放城市外国企业常驻机构进口自用办公用品和交通工具，在合理数量范围内，也可予以免税；
（二）为进行现有企业技术改造，进口国内暂不能生产或不能保证供应的关键设备、仪器仪表和其他必需器材，不论外汇来源，一九九○年以前予以免税；
（三）沿海经济开放区法规范围内的开放市、县所辖农村，为安排发展出口农业产品加工项目所需进口的种子、种苗、种畜、饲料、动植物保护药物，耕作、种植、养殖和农产品加工机具以及其他必需的技术装备，不论外汇来源，一九九○年以前，予以免税。
第七条开放市、区内进口的减免税物资只限于本单位本项目使用，未经主管部门批准并办结海关手续，不得擅自转让、出售或移作他用。
第八条开放市、区使用免税进口料件加工装配的制成品应复运出口。
前款制成品经批准转内销时，有关企业应当事先向海关申报，经海关核准后，按法规补办进口手续，海关对其所含免税进口料件补征税款。
第九条加工出口项目进口料件或加工后的半成品需转厂加工时，必须在海关监管下进行，并按海关有关法规办理。
第十条开放市、区进出口的货物属国家限制进出口和实行许可证管理的商品，按照国家的有关法规办理。
第十一条凡违反本法规或海关其他法规的走私行为及违反海关监管法规的行为，由海关依照《中华人民共和国海关法》和其他有关法规的法规进行处理。
第十二条本法规自一九八九年四月一日起实施。
PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLICOFCHINAFOR THE CONTROL OF GOODS ENTERING AND LEAVING THE COASTAL OPENINGCITIESANDAREAS(Promulgated on February 15, 1989 by Decree No. 5 oftheCustomsGeneral Administration)
Whole Doc.
Article 1
These Regulations are formulated pursuant to "The Customs Law ofthe People's Republic of China" and relevant policies,lawsandregulations for the coastal opening citiesandcoastaleconomicopeningareasto promote the development of the opening cities and economic openingareas.
Article 2
TheseRegulationsareapplicabletotheState-approvedcoastal opening cities and coastal economic opening areas (hereinafter referred to as opening cities and areas).
(1) "The coastal opening cities" refer to the city proper ofthe14 coastal portcitiessuchasTianjin,Shanghai,Dalian,Qinhuangdao, Yantai, Qingdao, Lianyungang, Nantong, Ningbo, Wenzhou, Fuzhou, Guangzhou, Zhanjiang and Beihai, and the proper of other cities that enjoy the status of a coastal opening city as approved by the State Council.
(2) "The coastal economic opening areas" refer to theYangtzeRiver Delta, the Pearl River Delta, theXiamen-Zhangzhou-QuanzhouTriangular Area in South Fujian, the Liaodong and Jiaodong peninsulas, the properof the opening cities in the defined domain of other regions inthecoastal areas, the areas justoutsideacitygateofkeycounties(orkey industrial satellite townships approved by the people'sgovernmentofa province, an autonomousregionoramunicipalitydirectlyunderthe central government), and villages governed by theabove-saidcitiesand counties where agricultural technologiesareimportedthroughforeign- funded projects for the development of export and wheretherearebases for producing agricultural products and factories fortheprocessingof primary agricultural products.
Article 3
Foreign trade enterprisesandproductionenterprisesengagingin import and export business in the opening cities and areas shallregister with the Customs authorities with documentsapprovedbydepartmentsin charge designated by the State.
Article 4
Forgoodsleavingorenteringtheopeningcitiesor areas, consignors, consignees or their agents shall filloutdeclarationforms and declare accurately to theCustomsandhandinimportandexport licences orotherdocuments,billsorcertificatesforcheck-upin accordance with State-prescribed regulations.
Article 5
Enterprises should keep special account books for goodsimportedor exported that have been authorized exemptionorreductionoftax,and regularly report to the Customs on the use, marketing, processing,export and storage of the relevant goods. Bonded warehouses or factoriesmaybe established by qualified enterprises with the approval of the Customs, and the bonded warehouses and factories shall becontrolledbytheCustoms according to regulations.
Whennecessary,theCustomsmaysendofficials to relevant enterprises or industrial satellite townships to handle Customs procedures for goods imported or exported andexerciseactualcontroloverthem. Relevant enterprises and industrial satellite townships shall providethe Customswithplacesandfacilitiesnecessaryforhandlingofficial business.
Article 6
For the following goods imported or exported by units orenterprises in the opening cities or areas, preferences are offered in connection with tariffs and industrial and commercial consolidated tax (or product taxor value-added tax):
(1) Imported equipment andbuildingmaterialsforproductionand management as investment(includingadditionalinvestment)byforeign investment enterprises (including Chinese-foreign equityjointventures, contractual joint ventures and wholly foreign-owned enterprises); imported raw materials, parts, components, and packing materials which are actually used fortheproductionofexports;reasonableamountofmeansof transport and office equipment imported by the above-said enterprisesfor their own use with expensesdefrayedfromtheirinvestment;household appliances and reasonable amount of means of transport imported by foreign investors and foreign technicians and staff members for their own useare exempted from tax.
Exports (except products of which export is restricted by theState) of foreign investment enterprises are exempted from tax.
Reasonable amount of office equipment and means of transport imported by resident offices of foreign enterprises in the coastalopeningcities for their own use are exempted from tax.
(2)Keyequipment,instrumentsandmetersandothernecessary equipment importedforthetechnologicalrenovationoftheexisting enterprises, that China cannot produce for the time being or cannot ensure their supply, are exempted from tax before 1990 regardless of thesources of foreign exchange.
(3) In villages governedbyopeningcitiesandcountiesinthe defined domain of the coastal economic openingareas,seeds,seedlings, breeding stocks, feeds, pesticides and medicinesfortheprotectionof plants and animals, machines and tools forfarming,planting,breeding, agricultural product processing appliances and other necessarytechnology and equipment imported for the development of the processing projectsfor the exporting of agricultural products are exempted from taxbefore1990 regardless of the sources of foreign exchange.
Article 7
Imported materials of the opening cities and areas with the exemption or reduction of tax are used by projects andunitsonlyandcannotbe transferred, sold or used forotherpurposeswithoutauthorizationof departments in charge and after Customs procedureshavebeenwoundup.
Article 8
In the opening cities and areas, manufactured productsprocessedor assembled with imported materials, parts and components that areexempted from tax shall be re-exported.
When the manufactured products referred to in theprecedingsection of this Article are switched to be sold in the home market uponapproval, enterprises concerned shall report to the Customs authoritiesinadvance and go through import procedures according to regulations.Meanwhilethe Customs shall levy the exempted tariffs on materials, parts and components imported.
Article 9
Importofmaterials,partsandcomponentsforexport-oriented processingprojectsorthetransferofprocessed semi-manufactured products to another factory for processing shall be carried out underthe supervision and control of the Customs and shall be handledaccordingto the Customs regulations.
Article 10
Goods imported or exported in the opening cities and areasofwhich the import and export are restricted bytheStateorgovernedbythe licence regulations of the State shall be handled according totheState regulations.
Article 11
SmugglingactsinviolationoftheseRegulations and other stipulations of the Customs and other acts violating thesupervisionand control stipulations of the Customs shall be dealt with according to"The Customs Law of the People's Republic of China" and other relevant laws and regulations.
Article 12
These Regulations shall go into effect on April 1, 1989.