中华人民共和国海关对苏州工业园区进出口货物的监管办法 Measures of the Customs of the People's Republic of China on Supervision and Control of Import and Export Goods of the Suzhou Industrial Park
颁布日期：19950712 实施日期：19950801 颁布单位：海关总署
Decree  No.53 of the General Administration of Customs
“Measures of the Customs of the People's Republic of China on Supervision and Control of Import and Export Goods of the Suzhou Industrial Park” is hereby promulgated and will be come into force in August 1， 1995.
Director of the General Administration of Customs： Qian Guanlin
July 12， 1995
Measures of the Customs of the People's Republic of China on Supervision and Control of Import and Export Goods of the Suzhou Industrial Park
Chapter I General Provisions
Article 1 In accordance with the Customs Law of the People's Republic of China and other relevant state laws and regulations， these Measures are formulated with a view to promoting the development and construction of the Suzhou industrial park， and implementing supervision and control by the Customs to uphold the national sovereignty and the national interest.
Article 2 These Measures shall be applicable to the Suzhou industrial park （hereinafter referred to as the park） approved by the state and jointly developed by China and Singapore.
Article 3 The Customs shall set up an office in the park to perform its functions according to law.
Article 4 The enterprises located in the park and engaged in the import and export business shall submit the documents of approval issued by the competent departments， business license issued by department of administration for industry and commerce and other relevant documents for registration and record before the Customs clearance procedures are executed.
Article 5 The enterprises and institutions located in the park and engaged in import and export of goods shall enjoy the preferential policies applicable to the economic and technical development zone and other preferential policies approved by the State Council.
Article 6 The enterprises located in the park shall， in accordance with the relevant state laws， regulations and provisions， establish financial and accounting books and keep documents of operation and management to facilitate the supervision and auditing activities of the Customs on the use， sale， and storage of import and export goods.
Article 7 The enterprises located in the park shall be connected by intranet with the Customs establishment in the park. Declaration of import and export goods in the park shall be made through EDI.
Article 8 The Customs may， when it deems necessary， dispatch some The Customs officers to enterprises in the park to carry out supervision and control； and the enterprises concerned shall provide them with office space and other facilities for their work.
Chapter II Supervision and Control of Import and Export Goods in the Park
Article 9 The consignor， consignee or his agent shall truthfully declare the import and shall， in accordance with the relevant state provisions， export goods to the Customs， and submit licenses of import and export goods， bills and other certificates to the Customs for inspection， and accept Customs supervision and control.
Article 10 The use of the either duty exempted or reduced for import goods by the park shall be limited within the park. The goods and articles thereof shall not be transported out of the park， sold or transferred without the approval of the Customs. Any transference or diversions to other purposes within the park shall be subject to the prior consent of the Customs and be subject to the relevant formalities.
Article 11 The enterprises in the park exporting products of their own shall be exempt from the export duty. Where products subject to the export duty are processed within the park， by using materials， accessories and semi-finished products from outside the park， and substantive processing has increased the amount of value by more than twenty percent， the products thereof shall， upon certification of the Customs， be regarded as products of the park which are exempt from export duty， except otherwise provided for by the state.
Chapter III Supervision and Control On the Bonded and Processed Materials and Accessories Import into Park
Article 12 Enterprises in the park shall， when importing bonded materials and accessories， submit documents of approval issued by the competent department and processing contracts directly， or by entrusting the specialized Customs declaration enterprises， to the Customs establishment in the park for registration and record.
Article 13 When enterprises in the park need to transport the bonded import materials and accessories out of the park for processing and assembling， the enterprises concerned shall go through the formalities in accordance with measures for the administration of Customs of bonded goods for processing trade.
Article 14 The manufactured goods processed or assembled in the park by using the imported bonded materials and the parts shall be exported. Where they are sold on the domestic market on the approval by the competent department， the enterprises thereof shall go through the make-up procedures of importation and payment of duty. The Customs shall impose the make-up duty on the import materials and the accessories included therein. In case the owner of goods or his agents fail to declare clearly the names， the quantities and the values of the imported materials and parts contained therein， the Customs shall impose the same amount of duty and value added tax as those on manufactured goods.
Article 15 Where the administrative agencies， enterprises and institutions located in the park purchase manufactured goods containing imported materials and accessories exempt from duty， duty exemption or imposition shall be made in accordance with the relevant provisions.
Article 16 The bonded warehouses located in the park storing bonded goods shall be governed by in accordance with the Measures of the Customs of the People's Republic of China for the Administration of Bonded Warehouses and Goods Stored therein.
Chapter IV Supervision and Control of Goods Transported Across the Customs Areas
Article 17 The import or export goods shipped in or out of the park through other ports shall， unless otherwise provided for by the state and the General Administration of Customs， go through the formalities in accordance with the Measures of the Customs of the People's Republic of China for the Supervision and Control on Goods Transported Across Customs areas.
Article 18 The Customs in the park shall gradually connect electronically with the relevant Customs houses at ports through the intranet so as to execute the formalities of supervision and control on goods transported across The Customs areas.
Article 19 The carriers of goods in transit across The Customs areas shall go through the formalities of registration for their enterprises， means of transport and drivers.
When necessary， the carriers shall submit economic guarantee， the bank guarantees or other forms of guarantees approved by the Customs.
Article 20 The goods of the park in transit across The Customs areas shall be stored in the warehouses， sites and places designated by the Customs…… Managers of the warehouses， sites and places thereof shall be accountable to the Customs according to law， and shall， in accordance with the provisions of the Customs， handle the procedures of acceptance for storage and consignment. The Customs may， when necessary， send supercargo to inspect the shipped goods. Applicants or carriers thereof shall pay fees to the Customs pursuant to the relevant provisions.
Chapter V Supplementary Provisions
Article 21 The processing fees for the supervision and control of goods imported into the park under the terms of tax exemption or bonded goods shall be handled pursuant to the Measures of the Customs of the People's Republic of China regarding Imposition of Processing Fees for Supervision and Control of the Customs on the Bonded Tax Exempted or Reduced Goods.
Article 22 Any acts in violation of these Measures or in violation of the provisions of the supervision and control of the Customs， or any acts constituting smuggling， shall be dealt with in accordance with the Customs Law of the People's Republic of China， and the Rules for the Implementation of the Administrative Penalty of the Customs of the People's Republic of China， and other laws and regulations.
Article 23 Items unspecified in these Measures shall be handled in pursuance of the laws and provisions of the Customs.
Article 24 The Nanjing Customs Houses may formulate implementation rules on the basis of these Measures and in light of the actual conditions of the park， and submit same to the General Administration of Customs for approval.
Article 25 The General Administration of Customs shall be responsible for the interpretation of these measures.
Article 26 These measures shall enter into force as of August 1， 1995.