中华人民共和国海关对外商投资企业物资公司进口物资保税管理办法 Measures of the General Administration of Customs of the Peopl's Republic of China on Administration of the Bond of Materials Imported by Materials Corporations for Enterprises with Foreign Investment
颁布日期：19910305 实施日期：19910401 颁布单位：海关总署
the General Administration of Customs
March 5， 1991
Article 1 In accordance with “The Customs Law of the People's Republic of China” and in order to improve materials supply to the enterprises with foreign investment and to strengthen Customs control， the measures hereof are formulated.
Article 2 The Measures are applicable to the materials corporations supply to enterprises with foreign investment （hereinafter referred to as materials corporations） that are given the right to manage the bonded cargos listed in Article 5 of the regulations upon approval by the government department in-charge.
Article 3 The materials corporations shall go through procedures of registration for the record after presenting to the local Customs Office the documents of approval issued by the government departments in-charge and business licences issued by the industrial and commercial administrations.
Article 4 The materials corporations shall present to the local Customs Office and a duplicate copy to the General Administration of Customs a list of the annual plan for imports approved by the government departments in-charge as well the import quotas and the major commodities for the materials corporations.
Article 5 The Customs shall exercise supervision and control over the bonded materials including raw materials， knock-down parts， parts and components， elements and devices， fittings， auxiliary materials and fuel which are in short supply in the home market and have to be imported to meet the needs of enterprises with foreign investment.
When the above-said bonded cargos are imported， they shall be declared at the Customs office upon presenting import contracts， Customs Declaration of Import Goods and other related declarations and certificates for deferring payment of Customs duties. The bonded cargos shall be kept in the public bonded storehouses approved by the Customs or the bonded storehouses under the management of the materials corporations themselves. The Customs shall oversee and control the bonded cargos in accordance with “The Customs Law of the People's Republic of China” and “The Measures of the Customs of the People's Republic of China on Administration of Bonded Storehouses and Cargos.”
Article 6 Domestically-produced cargos which are supplied to enterprises with foreign investment shall not be allowed to be stored in the bonded storehouses.
Article 7 When the enterprises with foreign investment purchase the imported cargos stored in the bonded storehouses from the materials corporations， they shall go through declaration formalities according to provisions on inbound import cargos. Import licences shall be presented to the Customs for examination in case the cargos are subject to import licences. The enterprises with foreign investment are exempted from presenting import licences when they purchase the above-said cargos， in case the materials corporations have already delivered the import licences to the Customs for examination in accordance with the rules and regulations.
If the above-said cargos are materials or parts needed for the execution of contracts on export products， the related enterprises shall submit to the Customs for examination export contracts， order contracts signed between the enterprises and the materials corporations， “the Registration Manual” verified and issued by the Customs and triple copy of “the Form of Approval for Material Supply to the Enterprises with Foreign Investment by Materials Corporations” filled in and signed by the materials corporations. One copy of the form of approval shall be signed by the Customs and given to the materials corporation for handling delivery of the cargos and completing the verifying and writing-off formalities； another copy is for the enterprises with foreign investment； and another copy is for the Customs to place on file to follow verifying and writing-off procedures.
Article 8 Enterprises with foreign investment that are entitled to tax reduction or exemption in their import cargos may also enjoy tax reduction or exemption when they purchase the same kind of cargos from the material corporations. Those that are not entitled to tax reduction and exemption shall pay Customs duties and the industrial and commercial consolidated tax for the import link according to the rules and regulations.
Article 9 The duration is one year for the materials corporations to keep the imported cargos in the bonded store-houses. The corporations may apply to the Customs for extending the duration in special conditions. But the extension of the duration shall not exceed one year.
The cargos that are beyond the bond timelimit or are surplus to the requirements of enterprises with foreign investment shall be shipped back out of Chinese territory. The bonded cargos that fail to be shipped back out of the territory beyond the timelimit shall be handled by the Customs in accordance with Article 21 of “The Customs Law of the People's Republic of China.”
Article 10 The bonded cargos imported by the materials corporations shall not be sold or transferred to domestic enterprises without approval by the Customs and the competent economic and trade departments and shall not be exchanged with domestic cargos for use.
Article 11 Any act in violation of those Measures shall be dealt with by the Customs according to the relevant provisions of “The Customs Law of the People's Republic of China.”
Article 12 Customs control over the bonded means of production imported by the Shenzhen Special Economic Zone shall be exercised in accordance with “Provisions on Administration of the Market of Bonded Means of Production in the Shenzhen Special Economic Zone.”
Article 13 The power to interpret the Measures rests with the General Administration of Customs.
Article 14 The Measures shall enter into force on April 1， 1991.