中华人民共和国海关对加工贸易保税工厂的管理办法 Administrative Rules of the Customs of the People's Republic of China Concerning the Bonded Factory of Processing Trade
（Promulgated by the General Administration of Customs of the People's Republic of China on April 6， 1988）
颁布日期：19880406 实施日期：19880501 颁布单位：海关总署
Article 1 The present rules are formulated in order to meet the need of the development of foreign economic relations and trade， encourage and promote the development of processing trade in accordance with the Customs Law of the People's Republic of China.
Article 2 Enterprises specially permitted by the Customs to conduct the Bonded processing for producing export products are the bonded factories of processing trade （hereinafter referred to as the bonded factory）。
Article 3 The goods imported by the bonded factory are the bonded goods of the Customs and shall be under the Customs supervision and control from the date of import to the date of total export and shall not be sold， transferred， exchanged and shifted to other uses without the permission of the Customs.
Article 4 The enterprises which have the right to conduct the import and Export businesses with the permission of the State or the export-production enterprises with the legal personalities to conduct the businesses of processing imported materials and components for re-export （herein after referred to as the processing unit）， may apply to the local competent Customs for setting up the bonded factories.
Article 5 Setting up the bonded factory shall have the following conditions：
1. Having special facilities for processing and manufacturing export products；
2. Having warehouse specially for storing and piling up imported goods and export products；
3. Establishing account books specially for recording the production， sale， storage and other matters；
4. Having full-time persons for managing the bonded goods， warehouse and account books；
The processing unit having the above conditions shall submit the“ Application For the bonded Factory of Processing Trade” and apply to the Customs. After on-the-spot investigation and approval by the Customs， the“ Registration Certificate For Bonded Factory of Processing Trade” shall be issued and given with the stamp of the bonded factory of processing trade on it， and then the bonded processing shall be permitted.
Article 6 The raw materials， materials， components， spare parts， set elements， supplementary materials， packaging materials and chemicals of appropriate dos age consumed in the direct processing procedure （hereinafter referred to as the materials and components） imported by the bonded factory to process， assemble products and manufacture export products for foreign businessmen shall be permitted to postpone the formalities of import duty and be exempted from the Customs duties， product （value added） tax and consolidated industrial and commercial tax according to the actual amount of the imported materials and components consumed in processing export products.
Article 7 The registration on file and conciliation after verification of the imported materials and components of the bonded factory shall be dealt with in accordance with the relevant rules concerning the administration of processing imported materials and buyer-supplied materials.
Article 8 When the bonded factory imports the materials and components or exports products， the operator or his agent shall fill in special declaration of import and export goods in quadruplicate with the stamps of “The Goods of the Bonded Factory” on the right above of each copy， and together with relevant documents and the registration manual of processing imported materials and buyer-supplied materials and declare to the Customs at which the goods will enter or leave the territory. After examination by the Customs， one copy of the declaration certificates shall be sent to the competent Customs， and another copy together with the stamp of the Customs shall be returned to the declarer for the bonded factory's records.
Article 9 The relevant processing unit shall list storage and processing of imported materials， storage and export of products and domestic sales of products under special permission of last quarter into forms and report before 15th of the first month of each quarter to the competent Customs for verification.
In case the imported materials and components will be mixed with domestic materials for processing， the bonded factory shall report accurately to the Customs the ratio and quantity of consumed imported materials and components.
Article 10 When considering necessary， the Customs may sent Customs officer to station in the bonded factory or send Customs officer at any time to supervise and check the storage and export of the materials， components and products and documents and account books. The bonded factory shall render office and necessary convenience according to the regulations.
When the bonded factory requests the Customs officer to come to the factory to accomplish formalities of examination and release， the factory shall apply to the Customs in charge and pay fees according to the regulations.
Article 11 When the bonded factory is out of the Customs' supervision and control or has conducts violating the Customs regulations， the Customs can at any time revoke his certificate of the bonded factory， and deal with the conducts violating the Customs regulations in accordance with the Customs Law of the People's Republic of China.
Article 12 The present Rules shall enter into force on May 1， 1988.