中华人民共和国海关对保税仓库及所存货物的管理规定 Order of the General Administration of Customs of the People's Republic of China
颁布日期：20031205 实施日期：20040201 颁布单位：海关总署
The Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein， which were deliberated and adopted at the executive meeting of this Administration on November 19th， 2003， are hereby promulgated and shall be implemented on February 1st， 2004. The Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein implemented as of May 1st， 1988 （ShuHuoZi  No. 375） shall be abrogated simultaneously.
Mou Xinsheng， Director
December 5th， 2003
Provisions of the Customs of the People's Republic of China on the Administration of Bonded Warehouses and the Goods Stored Therein
Chapter I General Provisions
Article 1 With a view to strengthening the customs control of bonded warehouses and the goods stored therein， to regulating the operation and management of bonded warehouses， and to promoting foreign trade and economic development， the present Provisions are formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and administrative regulations of the state.
Article 2 The term “bonded warehouses” as mentioned in the present Provisions refers to the warehouses that are established upon approval of the customs for exclusive keeping of bonded goods and other goods that have not gone through customs clearance.
Article 3 Bonded warehouses are， on the basis of different objects stored， divided into public bonded warehouses and self-use bonded warehouses.
Public bonded warehouses are operated by the independent domestic enterprise legal persons that engage primarily in warehouse storage business in China， and shall especially provide bonded storage services to the general public.
Self-use bonded warehouses are operated by specific independent domestic enterprise legal persons in China， and shall only store the bonded goods of such enterprises for self use.
Article 4 The bonded warehouses that are used exclusively for keeping commodities of special usage or special types are called as special bonded warehouses.
Special bonded warehouses comprise bonded warehouses for liquid dangerous goods， bonded warehouses for stock materials， bonded warehouses for consignment and maintenance， and other special bonded warehouses.
The term “bonded warehouses for liquid dangerous goods” refers to the bonded warehouses that are consistent with the provisions of the state on storage of dangerous chemicals and that exclusively provide bonded storage services of oil， product oil or other liquid dangerous goods in bulk.
The term “bonded warehouses of stock” refers to the bonded warehouses that processing trade enterprises use to keep the raw materials， equipment and the spare parts thereof imported for re-exporting， and the goods stored shall be limited to supply to such enterprises themselves.
The term “bonded warehouses for consignment and maintenance” refers to the bonded warehouses that specially store the consigned spare parts imported for the maintenance of foreign products.
Article 5 The following goods may be stored in bonded warehouses upon approval of the customs office：
1） Imported goods for processing trade；
2） Transit goods；
3） Oil， materials and maintenance spare parts for vessels and aircrafts engaged in international voyages or flights；
4） Imported consignments of spare parts for maintenance of foreign products；
5） Goods temporarily stored by foreign businesspeople；
6） Ordinary trade goods that have not gone through customs clearance； and
7） Other goods that have not gone through customs clearance and that are approved by the customs office.
Bonded warehouses shall， according to the range of goods and categories of commodities that the customs offices approve for storage， carry out the business of bonded storage .
Article 6 No bonded warehouses may store any goods that are prohibited by the state from entering China， or the unapproved goods that affect public security， public sanitation or health， public morality order and that are restricted from entering China， as well as other goods that may not be stored in bonded warehouses.
Chapter II Establishment of Bonded Warehouses
Article 7 Bonded warehouses shall be set up in the areas where there are customs offices and that are convenient for customs control.
Article 8 An enterprise shall meet the following conditions to operate a bonded warehouse：
1） Possessing registered with the department of industry and commerce administration and possessing the status of enterprise legal person；
2） Possessing a minimum registered capital of RMB 3 million Yuan；
3） Being able to pay taxes to the customs office；
4） Possessing special business venue for storage of bonded goods；
5） If engaging in storage of commodities subject to special license， possessing the prescribed special license；
6） With regard to a processing trade enterprise engaging in operation of bonded warehouses of stock materials， possessing a minimum export volume of 10 million US dollars； and
7） Other conditions provided for by the laws， administrative regulations and customs rules.
Article 9 A bonded warehouse shall meet the following conditions：
1） Meeting the requirements of the customs office on the layout of bonded warehouses；
2） Possessing the safety segregation facilities and control facilities that meet the requirements of customs control and other facilities necessary for business operations；
3） Possessing the computer management systems of bonded warehouse that meet the requirements of customs control and that are connected with the customs office；
4） Possessing the management systems of bonded warehouse that meet the requirements of custom control and the accounting systems that meet the requirements of the accounting law；
5） Conforming to the laws， administrative regulations and relevant provisions of the state on land administration， planning， transportation， fire control， safety， quality inspection， and environmental protection， etc；
6） With regard to a public bonded warehouse， possessing a minimum area of 2，000 square meters；
7） With regard to a bonded warehouse of liquid dangerous goods， possessing a minimum volume of 5，000 steres；
8） With regard to a bonded warehouse for consignment and maintenance， possessing a minimum area of 2，000 square meters； and
9） Other conditions provided for by laws， administrative regulations and customs rules.
Article 10 A bonded warehouse shall be subject to the examination and approval of the customs office directly affiliated to the Customs General Administration and be archived at the Customs General Administration.
Article 11 Where an enterprise files an application for establishing a bonded warehouse， it shall file an written application with the competent customs office of the place where the warehouse is to be located， and submit the relevant certificates prescribed in Articles 8 and 9 of the present Provisions.
The competent customs office shall accept the application if the application materials are complete and valid. In case the application materials are incomplete or inconsistent with the statutory forms， the customs office shall， within 5 working days， notify the applicant of all the contents that need to be supplemented. The customs office shall， within 20 days as of the date of acceptance of the application， present the opinions of preliminary examination and submit the relevant materials to the customs office directly under the Customs General Administration for examination and approval.
The customs office directly under the Customs General Administration shall finish the examination within 20 workdays as of the date of receipt of the materials， and shall issue the document of approval if the conditions are met， the valid term of the document of approval is one year； in case the conditions are not met， the applicant shall be notified in writing form of the reasons.
Article 12 An enterprise that files an application for establishing a bonded warehouse shall apply to the customs office for inspection and acceptance of the bonded warehouse within one year from the day on which the customs office issues the document of approval for the bonded warehouse， and the customs office directly under the Customs General Administration shall make the examination for acceptance pursuant to Articles 8 and 9 of the present Provisions. Where the applicant enterprise fails to file an application for examination and acceptance within the time limit without justified reasons or the bonded warehouse fails to pass the examination for acceptance， the document of approval for that bonded warehouse shall be invalidated automatically.
Article 13 After passing the examination for acceptance， a bonded warehouse may be put into operation only after being registered with the customs office and being issued the Registration Certificate of Customs Bonded Warehouses of the People's Republic of China （hereinafter referred to as Registration Certificate）。
Chapter III Management of Bonded Warehouses
Article 14 No bonded warehouse may be rent or lent to others for operation， neither may any sub-warehouse be set up.
Article 15 Customs offices shall adopt the computer network management of bonded warehouses， and may at any moment assign any person to enter the bonded warehouses to check the receipt， delivery， and storage of the goods and the relevant account books. Where the customs office believes it necessary， it may， along with the enterprise operating the bonded warehouse， fix a lock to the bonded warehouse or directly assign personnel to the warehouse for monitoring， the enterprise operating the bonded warehouse shall provide the customs office with the office place and necessary office conditions.
Article 16 Customs offices shall apply categorized management and annual examination system to bonded warehouses， and the specific measures shall be formulated by the Customs General Administration separately.
Article 17 The principal of an enterprise operating a bonded warehouse and the managerial personnel of the bonded warehouse shall be familiar with the relevant laws and regulations on customs control， comply with the provisions on customs control， and receive customs-related training.
Article 18 An enterprise operating a bonded warehouse shall fill in the relevant documents and warehouse account books in accordance with the facts， truly record and fully reflect the business operations and financial status， prepare the monthly receipt， delivery， and storage statements and the annual financial accounting reports， and submit them to the competent customs office in the form of electronic data and in written form.
Article 19 Where an enterprise operating a bonded warehouse needs to alter its name， registered capital， organizational form， or legal representative， etc.， it shall file a written application with the customs office directly under the Customs General Administration prior to the alteration to explain the alterations， reasons and time of alteration； and the customs office shall， after the alteration， make the examination again according to Article 8 of the present Provisions.
Where a bonded warehouse needs to alter its name， address， storage area （volume）， range of goods and categories of commodities to be stored， etc.， the alteration shall be subject to the approval of the customs office directly under the Customs General Administration.
The customs office directly under the Customs General Administration shall put on record with the Customs General Administration the alterations of the enterprise operating the bonded warehouse and those of the bonded warehouse.
Article 20 Where a bonded warehouse stops the operation of bonded storage business for six consecutive months without justified reasons， the enterprise operating that bonded warehouse shall file an application to the customs office for terminating the bonded storage business. Where the operating enterprise fails to make the application， the customs office shall write off its registration and withdraw the Registration Certificate.
Where a bonded warehouse fails to participate in the annual examination or fails the annual examination， the customs office shall write off its registration and withdraw its Registration Certificate.
Where a bonded warehouse discontinues the bonded storage business because of any other reasons， the enterprise operating that bonded warehouse shall file a written application， and upon examination by the customs office， return the Registration Certificate and handle the formalities for deregistration.
Chapter IV Management of Goods Stored in Bonded Warehouses
Article 21 Upon goods' entry into a bonded warehouses， the consignee or consignor or the agent thereof shall handle the customs declaration and warehouse entry formalities with the customs office upon the strength of the relevant documents， and the customs office shall examine the types， quantities and value of the goods declared for entry in accordance with the range of goods and categories of commodities of the goods that can be stored in the bonded warehouses， and shall verify and register the entry goods.
Where the import port of the goods entering into a bonded warehouse is not under the jurisdiction of the customs office in charge of the bonded warehouse， the relevant formalities may， upon approval of the customs office， be processed according to the provisions on customs transit or with the customs office of the import port.
Article 22 The goods stored in a bonded warehouse may go through simple processing， such as packaging， grading and classification， adding shipping marks， dismantling， and assembling， etc.， but no substantial processing may go through.
Without approval of the customs office， the goods stored in a bonded warehouse may not be sold， transferred， mortgaged， pledged， kept as lien， used for any other purpose， or disposed of otherwise.
Article 23 The following goods stored in a bonded warehouse shall， when leaving the warehouse， be exempted from tariff and import link tax pursuant to law：
1） Spare parts that are used for free maintenance of relevant foreign products within the guaranteed period and that are consistent with the relevant provisions on non-compensated goods；
2） Oil and materials used in vessels and aircrafts engaging in international voyages and flights； and
3） Other tax-free goods provided for by the State.
Article 24 The storage period of the goods stored in a bonded warehouse is one year. The period may be extended if there are really justified reasons； but the extension may not exceed one year except under special circumstances.
Article 25 The goods stored in a bonded warehouse under any of the following circumstances may go through the formalities for warehouse exit upon approval of the customs office， and the customs office shall carry out administration and examination prior to clearance according to the corresponding provisions：
1） To be transported abroad；
2） To be transported to any bonded area or processing area in China or be allocated to any other bonded warehouse for further control；
3） To become imported goods for processing trade；
4） To be sold on the domestic market； or
5） Any other circumstances provided for by the customs offices.
Article 26 Where the goods stored in a bonded warehouse is to leave the warehouse and to be transported to any other place in China， the consignor or consignee or the agent thereof shall fill in the import declaration， and shall make the declaration with the customs office with the relevant documents such as the warehouse exit instrument， etc.， the bonded warehouse shall go through the warehouse exit formalities with the customs office and discharge the goods upon the strength of the declaration signed by the customs office for clearance.
Where any goods shall be taken out of a bonded warehouse in a different place， the goods may be declared with the customs office in charge of that bonded warehouse， or go through the formalities for transit according to the provisions on customs control.
Where goods stored in a bonded warehouse are to leave in small quantities but in frequent internals， a concentrated customs declaration may be handled upon approval of the customs office.
Article 27 Where the goods stored in a bonded warehouse are to leave the warehouse and to be re-transported abroad， the consignor or the agent thereof shall fill in the export declaration， and make the declaration with the customs office on the basis of the relevant documents such as the warehouse exit instrument， etc.， the bonded warehouse shall handle the formalities for warehouse exit with the customs office and discharge the goods on the strength of the declaration form signed by the customs office for clearance.
Where the export port of outward goods is not under the jurisdiction of customs office in charge of the bonded warehouse， the relevant formalities may， upon approval of the customs office， be handled at the customs office of the export port， or the formalities for transit may be handled according to the relevant provisions on customs control.
Chapter V Legal Liabilities
Article 28 Where the goods stored in a bonded warehouse are damaged or lost during the storage period， the bonded warehouse shall， except that the damages or loss are caused by force majeure， pay the taxes for the damaged or lost goods to the customs office and assume the corresponding legal liabilities.
Article 29 Upon expiration of the storage period of the goods stored in a bonded warehouse， if no application is made for extending the period with the customs office in a timely manner or the goods are not re-transported to abroad or imported upon expiration of the extended period， the customs office shall deal with the case in accordance with Article 5 of the Measures of the Customs of the People's Republic of China on the Disposition of the Import Goods Undeclared within the Time Limit， the Inward Goods Discharged by Mistake or Over-discharged， and the Goods Waiving Import.
Article 30 After the establishment， alteration or written-off of a bonded warehouse， in case the customs office finds the original application materials are incomplete or inaccurate， it shall order the operating enterprise to make correction within the prescribed time limit， and if the customs office finds the enterprise has concealed the truth， provided falsified materials or otherwise violated the law， it shall punish that enterprise pursuant to the law.
Article 31 Where an enterprise operating a bonded warehouse commits any of the following acts， the customs office shall order it to get right， and may give it a warning or impose on it a fine of not more than RMB 10，000 Yuan； and in case there are any legal gains， a fine of less than 3 times the legal gains shall be imposed， however， the maximum amount shall not be more than RMB 30，000 Yuan：
1） Storing non-bonded goods in the bonded warehouse without the approval of the customs office；
2） Setting up any sub-warehouse under the bonded warehouse without authorization；
3） Managing the bonded goods poorly with unclear account books； or
4） Failing to process the customs formalities according to Article 19 in the event of any alteration of the business items.
Article 32 For any illegal act in violation of the present Provisions， the customs office shall punish the offender in accordance with the Customs Law of the People's Republic of China and the Implementing Rules for Administrative Punishments of the Customs Law of the People's Republic of China. The offender shall be subject to criminal liabilities if a crime has been constituted.
Chapter VI Supplementary Provisions
Article 33 The responsibility to interpret the present Provisions shall remain with the Customs General Administration.
Article 34 The present Provisions shall be implemented on February 1st， 2004. The Measures of the Customs of the People's Republic of China for the Administration of Bonded Warehouses and the Goods Stored Therein which came into force on May 1st， 1988 shall be repealed simultaneously.