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Measures of the Customs of People’s Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein

From www.gasgoo.com| April 09 , 2007

Order of the General Administration of Customs No. 133

The “Measures of the Customs of the People’s Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein”, which were adopted upon deliberation at the executive meeting of the General Administration of Customs on November 2, are hereby promulgated, and shall go into effect as of January 1, 2006.

Chapter I General Provisions

Article 1 In order to regulate the Customs’ administration of export supervised warehouses and the goods stored therein, the present Measures are formulated in accordance with the “Customs Law of the People’s Republic of China” as well as other relevant laws and administrative regulations .

Article 2 The term “export supervised warehouse” as mentioned in the present Measures refers to a warehouse under special Customs supervision, which was set up upon approval of the Customs, for storage of goods whose customs procedures for export have been finished or for bonded logistics distribution, or for provision of circulative value-added services.

Article 3 The present Measures shall apply to the establishment and management of export supervised warehouses as well as the administration of the goods stored therein.

Article 4 Export supervised warehouses are divided into export distribution warehouses and warehouses for domestic transfer.
The term “export distribution warehouse” refers to a warehouse used to store export goods for the purposes of departure from the territory of China.
The term “warehouse for domestic transfer” shall refer to a warehouse used to store export goods for the purposes of domestic transfer.

Article 5 The establishment of an export supervised warehouse shall meet the requirements of regional logistics development and the requirements of the Customs on the layout of export supervised warehouses, and comply with the relevant laws and administrative regulations of the State on land administration, planning, traffic, fire prevention, security, environmental protection, etc.

Article 6 The application for the establishment of an export supervised warehouse shall be accepted by the competent Customs of the place where the export supervised warehouse is located, while the power to examine and approve the application shall reside in the Customs directly under the General Administration of Customs.

Article 7 Upon approval of the Customs, the following goods may be stored into an export supervised warehouse:

(1) Export goods under ordinary trade;

(2) Export goods under processing trade;

(3) Export goods which are transferred from another special customs supervision area or place;

(4) Goods imported for assembling other goods for export, and packing materials imported for changing the packing of the goods in an export supervised warehouse in the event that the export supervised warehouse is an export distribution warehouse;

(5) Other goods whose customs procedures for export have been finished.

Article 8 The following goods may not be stored in an export supervised warehouse:

(1) Goods prohibited by the State from entering into or exiting from the territory of China;

(2) Restricted goods unapproved by the State from entering into or exiting from the territory of China;

(3) Other goods may not be stored according to the customs provisions.

Chapter II Establishment of Export Supervised Warehouses

Article 9 An enterprise that applies for the establishment of an export supervised warehouse shall satisfy the following requirements:

(1) It has been registered by the administrative department for industry and commerce as a legal person;

(2) It has the right to engage in import and export and that to engage in warehousing;

(3) Its registered capital is no less than RMB 3,000,000 Yuan;

(4) It has the capacity of paying duties;

(5) It has a special place for storage of goods, the area of which shall be not less than 5,000 square meters in the case of an export distribution warehouse, or not less than 1,000 square meters in the case of a warehouse for domestic transfer.

Article 10 An enterprise that applies for the establishment of an export supervised warehouse shall submit the following written materials and certificates to the competent Customs of the place where the warehouse is located:

(1) Letter of Application for the Establishment of Export Supervised Warehouse;

(2) Form of Application Matters for the Establishment of Export Supervised Warehouse;

(3) The application report and the feasibility report of the enterprise on the establishment of the export supervised warehouse;

(4) A photocopy of the approval document for the establishment of the enterprise that applies for the establishment of the export supervised warehouse, or a photocopy of the relevant approval document issued by competent department for the said enterprise to engage in the business concerned;

(5) Photocopies of the industrial and commercial business license and the tax registration certificate of the enterprise that applies for the establishment of the export supervised warehouse;

(6) A photocopy of the Registration Certificate of the Consignee or Consigner for Import and Export of Goods or Registration Certificate of the Declaration Enterprise of the enterprise that applies for the establishment of the export supervised warehouse;

(7) A photocopy of the proof document on the land use right for the address of the export supervised warehouse, or a photocopy of the agreement on leasing the warehouse; and

(8) The sketch map or ichnography on the location of the warehouse.
Where a photocopy of any of the documents listed in the preceding paragraph is provided, the original shall be submitted to the Customs for check as well.

Article 11 The Customs shall, in accordance with the Administrative Licensing Law of the People’s Republic of China and the Measures for the Implementation of the Administrative Licensing Law of the People’s Republic of China by the Customs, accept and examine the application for the establishment of export supervised warehouses. If the application satisfies the prescribed requirements, the Customs shall make an administrative licensing decision on approving the establishment of the export supervised warehouse, and issue the approval document; if the application fails to satisfy the prescribed requirements, the Customs shall make an administrative licensing decision on not approving the establishment of the export supervised warehouse, and shall inform in writing the applicant enterprise of such decision.

Article 12 An enterprise that applies for the establishment of an export supervised warehouse shall apply to the Customs for acceptance check of the export supervised warehouse within 1 year as of Customs’ issuance of the approval document.
An enterprise that applies for acceptance check shall satisfy the following requirements:

(1) It satisfies the requirements prescribed in Item (5) of Article 9 of the present Measures;

(2) It has the safety isolation facilities, supervision facilities and other necessary facilities for engaging in the warehousing business, which meet the requirements for customs supervision;

(3) It has the computer management system meeting the requirements for customs supervision, and is connected to the Customs’ network;

(4) It has set up the warehouse management rules, such as the articles of association, organizational structure, storage facilities, account book management and accounting rules, etc. of the export supervised warehouse;

(5) If the warehouse is in the possession of the enterprise, it shall have the property right certificate for the export supervised warehouse; if the warehouse is rented by the enterprise, a leasing contract with the term of lease for no less than 5 years shall be concluded; and

(6) It meets the standards of the acceptance check for fire prevention.
Where an enterprise fails to apply for acceptance check within the time limit without any justifiable reason or is found unqualified upon the acceptance check, the approval document for its export supervised warehouse shall be automatically invalidated.

Article 13 An export supervised warehouse may be put into operation after being checked as qualified upon acceptance check, and registered by the Customs directly under the General Administration of Customs, with the Registration Certificate of the People’s Republic of China for the Customs Export Supervised Warehouse being issued. The period of valid of the Certificate shall be 3 years.

Chapter III Administration of Export Supervised Warehouses

Article 14 An export supervised warehouse must be used for special purposes, and may not be sub-leased or lent to others for operation, or be subordinated with any branch warehouse.

Article 15 The Customs shall implement computer network management on export supervised warehouses.

Article 16 The Customs may, at any time, dispatch officers to enter an export supervised warehouse to inspect the entry, exit, transfer and storage of goods as well as the relevant account books and records.
The Customs may, jointly with the enterprise that operates the export supervised warehouse, lock the warehouse or directly accredit officers to the warehouse for the purposes of supervision.

Article 17 The Customs shall adopt the system of classified management and deferred examination with respect to export supervised warehouses. The concrete measures shall be separately formulated by the General Administration of Customs.

Article 18 The person-in-charge of an export supervised warehouse operation enterprise and the managers of an export supervised warehouse shall be familiar with and abide by the relevant Customs provisions, and accept the trainings held by the customs, as well.

Article 19 An export supervised warehouse operation enterprise shall faithfully fill in the relevant documents and the account books of the warehouse, truthfully record and comprehensively reflect its business activities and financial conditions, work out the warehouse’s monthly statements on entry, exit, transfer and storage of goods as well as the annual accounting report, and shall regularly submit them to the competent Customs.

Article 20 If an export supervised warehouse operation enterprise needs to change its name, registered capital, form of organization or legal representative, etc., it shall, prior to the change, submit to the Customs directly under the General Administration of Customs a written report stating the content to be changed, the cause and time of change. After the change, the competent Customs shall check the enterprise anew according to Article 9 of the present Measures. If the type of export supervised warehouse needs to be changed, such a change shall be handled according to the relevant provisions in Chapter II of the present Measures on the establishment of export supervised warehouses.
Where an export supervised warehouse needs to change its name, address or warehousing area, etc., it shall get approval from the Customs directly under the General Administration of Customs.

Article 21 Where an export supervised warehouse commits any of the following acts, the Customs shall cancel its registration, and revoke its Registration Certificate for the Export Supervised Warehouse:

(1) It has not operated for 6 consecutive months without justifiable reasons;

(2) It fails to apply for deferred examination within the time limit without justifiable reasons or is found unqualified upon deferred examination;

(3) As a warehouse operation enterprise, it applies in writing for modifying its type;

(4) As a warehouse operation enterprise, it applies in writing for terminating its warehousing business; or

(5) As a warehouse operation enterprise, it fails to satisfy the requirements as prescribed in Article 9 of the present Measures.

Chapter IV Administration of Goods in Export Supervised Warehouses

Article 22 The time limit of storage shall be 6 months for goods stored in an export supervised warehouse, and may be extended upon approval of the competent Customs, provided that the period of such extension is not more than 6 months.
A warehouse operation enterprise shall, prior to the expiration of the term of storage, notify the consigner or its agent to go through the formalities for the export or import of the goods.

Article 23 The goods stored in an export supervised warehouse may not be substantially processed.
Upon approval of the competent Customs, the circulative value-added services such as quality inspection, grading, classification, selecting, dismantling, adding shipping marks, mark labeling, fixing films, changing package, etc. may be carried out in an export supervised warehouse.

Article 24 In case an export supervised warehouse is approved to enjoy the policy of tax refund upon entry of goods into the warehouse, the Customs shall, after the goods have been cleared and entered into the warehouse, issue the proof page of the declaration list for the export goods.
In case an export supervised warehouse is not entitled to enjoy the policy of tax refund upon entry of goods into the warehouse, the Customs shall, after the goods have actually departed from the territory of China, issue the proof page of the declaration list for the export goods.

Article 25 Upon approval of the competent Customs at both the transferor’s and transferee’s localities, and after the relevant formalities have been gone through as required, goods may be circulated between export supervised warehouses, and between an export supervised warehouse and a special supervision area or place such as bonded port area, bonded zone, export processing zone, bonded logistics park, bonded logistics center, or bonded warehouse.
The circulation of goods involving export tax refund, shall be governed by the relevant legal provisions of the State.

Article 26 Where, with respect to some export goods stored in an export supervised warehouse, the permit shall be submitted or the export duties shall be paid as required by any legal provision of the State, the consigner or its agent shall submit the permit or pay the duties.

Article 27 When export goods are stored into an export supervised warehouse, the customs declaration shall be made by the consigner or its agent with the competent Customs. The consigner or its agent shall submit not only the relevant documents as required by the Customs provisions, but also the “Warehouse Receipt of the Export Supervised Warehouse” (see Annex 1) filled in by the warehouse operation enterprise.
The Customs shall check, mark and register the varieties, quantity and amount, etc. of the declared goods which enter into an export supervised warehouse.
Upon approval of the competent Customs, the declaration for the goods entering into an export supervised warehouse in small quantities but by frequent batches may be made in a centralized way.

Article 28 The warehouse operation enterprise or its agent shall make declaration with the competent Customs when goods having exited from the warehouse are exported. The warehouse operation enterprise or its agent shall submit not only the relevant documents in accordance with the customs provisions, but also the Delivery Bill of Export Supervised Warehouse (see Annex 2) filled in by the warehouse operation enterprise.
In case the competent Customs at the warehouse’s locality is not located at the port where the goods exiting from the warehouse exit from the territory of China, the relevant formalities may, upon approval of the Customs, be gone through either with the Customs at the port’s locality or with the competent Customs.

Article 29 Where goods in an export supervised warehouse are changed into imported ones, the relevant formalities shall, upon approval of the Customs, be gone through in accordance with the relevant legal provisions on imported goods.

Article 30 Where the goods stored into an export supervised warehouse need to be replaced due to the quality or other reason, they may be replaced upon approval of the competent Customs at the locality of the warehouse. Before the replaced goods exit from the warehouse, the replacement goods shall enter into the warehouse, and the commodity code, name, specifications, types, quantity and value shall be the same as those of the original goods.

Article 31 Where goods in an export supervised warehouse really need to be turned back from the port of loading or from the warehouse due to particular reasons, the matter shall be approved by the Customs, and the relevant formalities shall be gone through in accordance with the relevant legal provisions.

Chapter V Legal Liabilities

Article 32 Where the goods stored in an export supervised warehouse are damaged or lost during the term of storage, except for force majeure, the warehouse shall pay duties to the Customs for the damaged or lost goods according to law, and shall bear corresponding legal liabilities.

Article 33 Where an enterprise obtains the administrative license for the establishment of an export supervised warehouse by concealing the true information, providing any false document or by any other foul means, such an administrative license shall be revoked by the Customs according to law.

Article 34 Where an export supervised warehouse operation enterprise commits any of the following acts, the Customs shall order it to make corrections, may give it a warning, or impose a fine of no more than 10,000 Yuan; if there is any illegal gains, a fine of no more than 3 times of the illegal gains shall be imposed upon it, provided that the maximum amount of the fine is no more than 30,000 Yuan:

(1) It stores irrelevant goods in an export supervised warehouse without approval of the Customs;

(2) Its export supervised warehouse manages the goods in a disorderly manner, and its account books are unclear;

(3) It violates the provisions of Article 14 of the present Measures; or

(4) Any of the contents of its business operation is changed, but it fails to go through the relevant formalities at the Customs in accordance with Article 20 of the present Measures.

Article 35 Other illegal acts in violation of the present Measures shall be punished by the Customs in accordance with the “Customs Law of the People’s Republic of China” and the “Regulation of the People’s Republic of China for Implementation of Customs Administrative Penalties”. Where a crime is constituted, the party concerned shall be investigated for criminal liabilities according to law.

Chapter VI Supplementary Provisions

Article 36 An export supervised warehouse operation enterprise shall provide the Customs with a place and necessary conditions for office work.

Article 37 The power to interpret the present Measures shall reside in the General Administration of Customs.

Article 38 The present Measures shall go into effect as of January 1, 2006. The “Interim Measures of the Customs of the People’s Republic of China for the Administration of Export Supervised Warehouses”, which went into effect on May 1, 1992, shall be abolished simultaneously.
Annexes:

1. Warehouse Receipt of Export Supervised Warehouse

2. Delivery Bill of Export Supervised Warehouse

 

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