Bonded Goods Entry-Exit Supervision Procedures

保税货物进出境监管程序

Bonded Goods Entry-Exit Supervision Procedures

保税货物进境时，货主或其代理人在入境地报关，向海关交验进口货物报关单一式三份，报关单右上角加盖“保税货物”戳记，同时注明此批货物系存入某保税仓库。货物的运单、发票、装箱单等。异地口岸报关时，应另交验主管海关核发的《保税仓库证书》或制作的关封。经海关验放后，将报关单二份退报关人随货带交保税仓库，仓库经理人应于货物入库后即在报关单上签收，并将一份退交备案登记的海关，另一份留存。

For entry of bonded goods, the owner or his agent makes customs declaration at the entry place, and submits the imported goods customs declaration forms in triplicate to the customs. The upper right corner of customs declaration form is affixed with the stamp of Bonded Goods, and indicated that this lot of goods is stored in a certain bonded warehouse. The bill of lading, invoices and packing list of goods shall be maintained. For customs declaration at a port other than the entry place, the Bonded Warehouse Certificate issued or customs cover produced by the local customs shall be submitted separately for examination. Upon release by customs, the two copies of customs clearance forms are returned to the customs declarer and submitted to the bonded warehouse along with the goods, and the warehouse manager shall sign on the customs clearance form for acceptance after the goods enter the warehouse, and return one copy to the customs for filing and registration, and retain the other copy by itself.  

要从备料保税仓库中提取货料，货主应事先持批准文件、合同等有关单证向海关办理备案登记手续，并填写来料、进料加工专用报关单和保税仓库领料核准单一式三份，一份由批准海关备存，一份由领料人留存，一份由海关签盖放行章后交货主。仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。

When the owner wants to take delivery of the goods from the bonded warehouse of processing import materials and buyer-supplied materials, the owner shall beforehand go through the Customs formalities for filing and registration with relevant documents such as the approval document and contract and fill in the special declaration for processing imported materials and buyer-supplied materials and the Release Certificate of the Materials of Bonded Warehouse in triplicate. One copy of the release certificate shall be kept by the approving Customs on file, one by the person who draws the materials for records, and the other shall be sent over to the owner of the goods with the Customs' stamp of release. The operator of the warehouse shall deliver the relevant goods based on the Release Certificate of the Materials with the Customs' stamp on it, and go through the procedure of conciliation to the Customs.

保税仓库进口库内作业使用的物品，如货架、办公用品、管理用具、运输车辆、搬动或起重、包装设备以及改装用的机器等，不论是价购的或者是外商无偿提供的，都要照章缴纳关税和产品（增值）税。

The Customs duties and the product (value added) taxes shall be collected from the goods shelves, office stationery, equipment for management, transport vehicles, equipment for carrying, lifting and packaging and machines for refitting imported for self-use of the bonded warehouse according to the regulations, whether they were purchased or offered free of charge by foreign businessmen.

保税仓库所存保税货物经海关核准转为进入国内市场销售时，由货主或其代理人向海关递交进口货物许可证、进口货物报关单以及海关需要的其他单证并按章交纳关税和产品（增值）税或工商统一税后，由海关签章放行，将原进口货物报关单注销。

When the bonded goods enter the domestic market for sale upon verification and permission by the Customs, the owner of the goods or his agent shall submit the licenses of imported goods, the declaration for imported goods and other necessary documents to the Customs and pay the customs duty, product (value added) tax and consolidated industrial and commercial tax, and then the Customs shall release the goods with stamps on the documents, and shall nullify the original declaration for imported goods.

保税货物复运时，货主或其代理人应填写出口货物报关单，一式三份并交验进口时由海关签章的报关单，向当地海关办理复运出口手续，海关核查后在报关单上签章，一份留存，一份发还，一份随货带交出境地海关凭以放行货物出境。

When the bonded goods are re-exported, the owner of the goods or his agent shall fill in the declaration for exported goods in triplicate and submit the declaration with the Customs' stamp obtained when the goods were imported for examination, and then go through the Customs formalities of re-export. After the documents have been examined by the Customs to tally with the goods, the Customs shall affix the signature and seal on the declaration for exported goods. One copy of the declaration shall be kept on file, one returned, and the other brought with the goods to the Customs where the goods leave the territory, whereby the Customs will release the goods out of the territory.

保税仓库所存货物储存期为一年，如有特殊情况，可以向海关申请延长，但延期最长不得超过一年。

The duration of the goods stored in the bonded warehouse is one year. The extension of duration may be applied to the Customs in special circumstances, but the extension shall not exceed one year.

保税工厂进口料、件和出口成品时，由经营人或其代理人填写专用进出口货物报关单一式四份，并在右上角加盖保税工厂货物戳记，随附有关单证和业料（进料）加工手册，向进出境地海关申报。经海关审核后，将其中一份寄送主管海关，另一份由海关签章后，退回申报人交保税工厂留存备查。保税工厂在失去海关严密监管条件或发生违反海关规定的行为时，海关将吊销其保税工厂证书，并对其违规行为按海关法进行处理。

When the bonded factory imports the materials and components or exports products, the operator or his agent shall fill in the special declaration of import and export goods in quadruplicate with the stamps of "Goods of the Bonded Factory" on the upper right corner of each copy, 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. When the bonded factory is out of the Customs' supervision and control or has conducts violating against the Customs regulations, the Customs can at any time revoke his certificate of the bonded factory, and deal with such violations in accordance with the Customs Law of the People's Republic of China.

保税货物在存放期间如发生残损、变质或原物自然消失，已不能复出口或出售时，经营单位应及时向主管海关报告，井填制保税货物残损清单，经海关核实并派员现场监管销毁后，保税仓库凭有关海关单证入帐冲销，如因残不能复出口转在国内销售时，经营单位须向主管海关申请批准，经海关查验核准后可适当减征税款。

If the bonded goods have any damage, deterioration or natural disappearance of original items and become unable to be used for re-export or sales during storage, the operating unit shall timely report to the local customs, and complete the Bonded Goods Damage List; upon verification by customs and designation of persons to supervise the destroy on site, the bonded warehouse shall enter into account for write-off against relevant customs documents. In case the goods are sold on domestic market due to re-export inability caused by the damage, the operating unit must apply to the local customs for approval, and enjoy appropriate tax deduction upon verification and approval by the customs. 

保税货物在保税仓库有效期发生短少，除由于不可抗力的原因者外，其短少部分应当由保税仓库经理人承担交纳税款的责任，并由海关按有关规定进行处理。

When the bonded goods fall shortage during validity period in the bonded warehouse, except for force majeure reasons, the bonded warehouse operator shall be responsible for tax payment for the shortage part, and dealt with in accordance with the Customs Law of the People's Republic of China.