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中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法-中英對照法律英語
青島希尼爾翻譯公司 2016年8月3日整理發(fā)布
中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法Measures of the Customs of the
People's Republic of China for the Administration of Export Supervised
Warehouses and the Go
中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法
《中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法》已經(jīng)11月2日署務(wù)會審議通過，現(xiàn)予公布，自2006年1月1日起施行。
署長 牟新生
二00五年十一月二十八日
中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法
第一章 總則
第一條 為規(guī)范海關(guān)對出口監(jiān)管倉庫及所存貨物的管理，根據(jù)《中華人民共和國海關(guān)法》和其他有關(guān)法律、行政法規(guī)，制定本辦法。
第二條 本辦法所稱出口監(jiān)管倉庫，是指經(jīng)海關(guān)批準(zhǔn)設(shè)立，對已辦結(jié)海關(guān)出口手續(xù)的貨物進行存儲、保稅物流配送、提供流通性增值服務(wù)的海關(guān)專用監(jiān)管倉庫。
第三條 出口監(jiān)管倉庫的設(shè)立、經(jīng)營管理以及對出口監(jiān)管倉庫所存貨物的管理適用本辦法。
第四條 出口監(jiān)管倉庫分為出口配送型倉庫和國內(nèi)結(jié)轉(zhuǎn)型倉庫。
出口配送型倉庫是指存儲以實際離境為目的的出口貨物的倉庫。
國內(nèi)結(jié)轉(zhuǎn)型倉庫是指存儲用于國內(nèi)結(jié)轉(zhuǎn)的出口貨物的倉庫。
第五條 出口監(jiān)管倉庫的設(shè)立應(yīng)當(dāng)符合區(qū)域物流發(fā)展和海關(guān)對出口監(jiān)管倉庫布局的要求，符合國家土地管理、規(guī)劃、交通、消防、安全、環(huán)保等有關(guān)法律、行政法規(guī)的規(guī)定。
第六條 出口監(jiān)管倉庫的設(shè)立，由出口監(jiān)管倉庫所在地主管海關(guān)受理，報直屬海關(guān)審批。
第七條 經(jīng)海關(guān)批準(zhǔn)，出口監(jiān)管倉庫可以存入下列貨物：
?。ㄒ唬┮话阗Q(mào)易出口貨物；
?。ǘ┘庸べQ(mào)易出口貨物；
（三）從其他海關(guān)特殊監(jiān)管區(qū)域、場所轉(zhuǎn)入的出口貨物；
?。ㄋ模┏隹谂渌托蛡}庫可以存放為拼裝出口貨物而進口的貨物，以及為改換出口監(jiān)管倉庫貨物包裝而進口的包裝物料；
?。ㄎ澹┢渌艳k結(jié)海關(guān)出口手續(xù)的貨物。
第八條 出口監(jiān)管倉庫不得存放下列貨物：
?。ㄒ唬﹪医惯M出境貨物；
?。ǘ┪唇?jīng)批準(zhǔn)的國家限制進出境貨物；
?。ㄈ┖ｊP(guān)規(guī)定不得存放的其他貨物。
第二章 出口監(jiān)管倉庫的設(shè)立
第九條 申請設(shè)立出口監(jiān)管倉庫的經(jīng)營企業(yè)，應(yīng)當(dāng)具備下列條件：
?。ㄒ唬┮呀?jīng)在工商行政管理部門注冊登記，具有企業(yè)法人資格；
（二）具有進出口經(jīng)營權(quán)和倉儲經(jīng)營權(quán)；
（三）注冊資本在300萬元人民幣以上；
?。ㄋ模┚邆湎蚝ｊP(guān)繳納稅款的能力；
?。ㄎ澹┚哂袑ｉT存儲貨物的場所，其中出口配送型倉庫的面積不得低于5000平方米，國內(nèi)結(jié)轉(zhuǎn)型倉庫的面積不得低于1000平方米。
第十條 企業(yè)申請設(shè)立出口監(jiān)管倉庫，應(yīng)當(dāng)向倉庫所在地主管海關(guān)遞交以下書面材料和證件：
（一）《出口監(jiān)管倉庫申請書》；
?。ǘ冻隹诒O(jiān)管倉庫申請事項表》；
?。ㄈ┥暾堅O(shè)立出口監(jiān)管倉庫企業(yè)的申請報告及可行性報告；
?。ㄋ模┥暾堅O(shè)立出口監(jiān)管倉庫企業(yè)成立批文或者有關(guān)主管部門批準(zhǔn)開展有關(guān)業(yè)務(wù)的批件復(fù)印件；
?。ㄎ澹┥暾堅O(shè)立出口監(jiān)管倉庫企業(yè)工商營業(yè)執(zhí)照和稅務(wù)登記證復(fù)印件；
?。┥暾堅O(shè)立出口監(jiān)管倉庫企業(yè)《進出口貨物收發(fā)貨人注冊登記證書》或者《報關(guān)企業(yè)注冊登記證書》復(fù)印件；
?。ㄆ撸┏隹诒O(jiān)管倉庫庫址土地使用權(quán)證明文件或者租賃倉庫的租賃協(xié)議復(fù)印件；
（八）倉庫地理位置示意圖及平面圖。
前款所列文件凡提供復(fù)印件的，應(yīng)當(dāng)同時提交原件以供海關(guān)核對。
第十一條 海關(guān)依據(jù)《中華人民共和國行政許可法》和《中華人民共和國海關(guān)實施〈中華人民共和國行政許可法〉辦法》的規(guī)定，受理、審查設(shè)立出口監(jiān)管倉庫的申請。對于符合條件的，作出準(zhǔn)予設(shè)立出口監(jiān)管倉庫的行政許可決定，并出具批準(zhǔn)文件；對于不符合條件的，作出不予設(shè)立出口監(jiān)管倉庫的行政許可決定，并應(yīng)當(dāng)書面告知申請企業(yè)。
第十二條 申請設(shè)立出口監(jiān)管倉庫的企業(yè)應(yīng)當(dāng)自海關(guān)出具批準(zhǔn)文件之日起1年內(nèi)向海關(guān)申請驗收出口監(jiān)管倉庫。
申請驗收應(yīng)當(dāng)符合以下條件：
?。ㄒ唬┓媳巨k法第九條第（五）項規(guī)定的條件；
?。ǘ┚哂蟹虾ｊP(guān)監(jiān)管要求的安全隔離設(shè)施、監(jiān)管設(shè)施和辦理業(yè)務(wù)必需的其他設(shè)施；
?。ㄈ┚哂蟹虾ｊP(guān)監(jiān)管要求的計算機管理系統(tǒng)，并與海關(guān)聯(lián)網(wǎng)；
?。ㄋ模┙⒘顺隹诒O(jiān)管倉庫的章程、機構(gòu)設(shè)置、倉儲設(shè)施及賬冊管理和會計制度等倉庫管理制度；
（五）自有倉庫的，具有出口監(jiān)管倉庫的產(chǎn)權(quán)證明；租賃倉庫的，具有租賃期限5年以上的租賃合同；
?。┫莉炇蘸细?。
企業(yè)無正當(dāng)理由逾期未申請驗收或者驗收不合格的，該出口監(jiān)管倉庫的批準(zhǔn)文件自動失效。
第十三條 出口監(jiān)管倉庫驗收合格后，經(jīng)直屬海關(guān)注冊登記并核發(fā)《中華人民共和國海關(guān)出口監(jiān)管倉庫注冊登記證書》，可以投入運營。《中華人民共和國海關(guān)出口監(jiān)管倉庫注冊登記證書》有效期為3年。
第三章 出口監(jiān)管倉庫的管理
第十四條 出口監(jiān)管倉庫必須專庫專用，不得轉(zhuǎn)租、轉(zhuǎn)借給他人經(jīng)營，不得下設(shè)分庫。
第十五條 海關(guān)對出口監(jiān)管倉庫實施計算機聯(lián)網(wǎng)管理。
第十六條 海關(guān)可以隨時派員進入出口監(jiān)管倉庫檢查貨物的進、出、轉(zhuǎn)、存情況及有關(guān)賬冊、記錄。
海關(guān)可以會同出口監(jiān)管倉庫經(jīng)營企業(yè)共同對出口監(jiān)管倉庫加鎖或者直接派員駐庫監(jiān)管。
第十七條 海關(guān)對出口監(jiān)管倉庫實行分類管理及延期審查制度，具體辦法由海關(guān)總署另行制定。
第十八條 出口監(jiān)管倉庫經(jīng)營企業(yè)負(fù)責(zé)人和出口監(jiān)管倉庫管理人員應(yīng)當(dāng)熟悉和遵守海關(guān)有關(guān)規(guī)定，并接受海關(guān)培訓(xùn)。
第十九條 出口監(jiān)管倉庫經(jīng)營企業(yè)應(yīng)當(dāng)如實填寫有關(guān)單證、倉庫賬冊、真實記錄并全面反映其業(yè)務(wù)活動和財務(wù)狀況，編制倉庫月度進、出、轉(zhuǎn)、存情況表和年度財務(wù)會計報告，并定期報送主管海關(guān)。
第二十條 出口監(jiān)管倉庫經(jīng)營企業(yè)需變更企業(yè)名稱、注冊資本、組織形式、法定代表人等事項的，應(yīng)當(dāng)在變更前向直屬海關(guān)提交書面報告，說明變更事項、事由和變更時間。變更后，主管海關(guān)按照本辦法第九條的規(guī)定對其進行重新審核。出口監(jiān)管倉庫變更類型的，按照本辦法第二章出口監(jiān)管倉庫的設(shè)立的有關(guān)規(guī)定辦理。
出口監(jiān)管倉庫需變更名稱、地址、倉儲面積等事項的，應(yīng)當(dāng)經(jīng)直屬海關(guān)批準(zhǔn)。
第二十一條 出口監(jiān)管倉庫有下列行為之一的，海關(guān)注銷其注冊登記，并收回《出口監(jiān)管倉庫注冊登記證書》：
?。ㄒ唬o正當(dāng)理由連續(xù)6個月未開展業(yè)務(wù)的；
?。ǘo正當(dāng)理由逾期未申請延期審查或者延期審查不合格的；
（三）倉庫經(jīng)營企業(yè)書面申請變更出口監(jiān)管倉庫類型的；
（四）倉庫經(jīng)營企業(yè)書面申請終止出口監(jiān)管倉庫倉儲業(yè)務(wù)的；
?。ㄎ澹﹤}庫經(jīng)營企業(yè)，喪失本辦法第九條規(guī)定的條件的。
第四章 出口監(jiān)管倉庫貨物的管理
第二十二條 出口監(jiān)管倉庫所存貨物存儲期限為6個月。經(jīng)主管海關(guān)同意可以延期，但延期不得超過6個月。
貨物存儲期滿前，倉庫經(jīng)營企業(yè)應(yīng)當(dāng)通知發(fā)貨人或者其代理人辦理貨物的出境或者進口手續(xù)。
第二十三條 存入出口監(jiān)管倉庫的貨物不得進行實質(zhì)性加工。
經(jīng)主管海關(guān)同意，可以在倉庫內(nèi)進行品質(zhì)檢驗、分級分類、分揀分裝、加刷嘜碼、刷貼標(biāo)志、打膜、改換包裝等流通性增值服務(wù)。
第二十四條 對經(jīng)批準(zhǔn)享受入倉即予退稅政策的出口監(jiān)管倉庫，海關(guān)在貨物入倉結(jié)關(guān)后予以簽發(fā)出口貨物報關(guān)單證明聯(lián)。
對不享受入倉即予退稅政策的出口監(jiān)管倉庫，海關(guān)在貨物實際離境后簽發(fā)出口貨物報關(guān)單證明聯(lián)。
第二十五條 經(jīng)轉(zhuǎn)入、轉(zhuǎn)出方所在地主管海關(guān)批準(zhǔn)，并按照規(guī)定辦理相關(guān)手續(xù)后，出口監(jiān)管倉庫之間、出口監(jiān)管倉庫與保稅港區(qū)、保稅區(qū)、出口加工區(qū)、保稅物流園區(qū)、保稅物流中心、保稅倉庫等特殊監(jiān)管區(qū)域、場所之間可以進行貨物流轉(zhuǎn)。
貨物流轉(zhuǎn)涉及出口退稅的，按照國家有關(guān)規(guī)定辦理。
第二十六條 存入出口監(jiān)管倉庫的出口貨物，按照國家規(guī)定應(yīng)當(dāng)提交許可證件或者繳納出口關(guān)稅的，發(fā)貨人或者其代理人應(yīng)當(dāng)提交許可證件或者繳納稅款。
第二十七條 出口貨物存入出口監(jiān)管倉庫時，發(fā)貨人或者其代理人應(yīng)當(dāng)向主管海關(guān)申報。發(fā)貨人或者其代理人除按照海關(guān)規(guī)定提交有關(guān)單證外，還應(yīng)當(dāng)提交倉庫經(jīng)營企業(yè)填制的《出口監(jiān)管倉庫貨物入倉清單》（見附件1）。
海關(guān)對報關(guān)入倉貨物的品種、數(shù)量、金額等進行審核、核注和登記。
經(jīng)主管海關(guān)批準(zhǔn)，對批量少、批次頻繁的入倉貨物，可以辦理集中報關(guān)手續(xù)。
第二十八條 出倉貨物出口時，倉庫經(jīng)營企業(yè)或者其代理人應(yīng)當(dāng)向主管海關(guān)申報。倉庫經(jīng)營企業(yè)或者其代理人除按照海關(guān)規(guī)定提交有關(guān)單證外，還應(yīng)當(dāng)提交倉庫經(jīng)營企業(yè)填制的《出口監(jiān)管倉庫貨物出倉清單》（見附件2）。
出倉貨物出境口岸不在倉庫主管海關(guān)的，經(jīng)海關(guān)批準(zhǔn)，可以在口岸所在地海關(guān)辦理相關(guān)手續(xù)，也可以在主管海關(guān)辦理相關(guān)手續(xù)。
第二十九條 出口監(jiān)管倉庫貨物轉(zhuǎn)進口的，應(yīng)當(dāng)經(jīng)海關(guān)批準(zhǔn)，按照進口貨物有關(guān)規(guī)定辦理相關(guān)手續(xù)。
第三十條 對已存入出口監(jiān)管倉庫因質(zhì)量等原因要求更換的貨物，經(jīng)倉庫所在地主管海關(guān)批準(zhǔn)，可以更換貨物。被更換貨物出倉前，更換貨物應(yīng)當(dāng)先行入倉，并應(yīng)當(dāng)與原貨物的商品編碼、品名、規(guī)格型號、數(shù)量和價值相同。
第三十一條 出口監(jiān)管倉庫貨物，因特殊原因確需退運、退倉，應(yīng)當(dāng)經(jīng)海關(guān)批準(zhǔn)，并按照有關(guān)規(guī)定辦理相關(guān)手續(xù)。
第五章 法律責(zé)任
第三十二條 出口監(jiān)管倉庫所存貨物在存儲期間發(fā)生損毀或者滅失的，除不可抗力外，倉庫應(yīng)當(dāng)依法向海關(guān)繳納損毀、滅失貨物的稅款，并承擔(dān)相應(yīng)的法律責(zé)任。
第三十三條 企業(yè)以隱瞞真實情況、提供虛假資料等不正當(dāng)手段取得設(shè)立出口監(jiān)管倉庫行政許可的，由海關(guān)依法予以撤銷。
第三十四條 出口監(jiān)管倉庫經(jīng)營企業(yè)有下列行為之一的，海關(guān)責(zé)令其改正，可以給予警告，或者處1萬元以下的罰款；有違法所得的，處違法所得3倍以下的罰款，但最高不得超過3萬元：
?。ㄒ唬┪唇?jīng)海關(guān)批準(zhǔn)，在出口監(jiān)管倉庫擅自存放非出口監(jiān)管倉庫貨物；
?。ǘ┏隹诒O(jiān)管倉庫貨物管理混亂，賬目不清的；
（三）違反本辦法第十四條規(guī)定的；
?。ㄋ模┙?jīng)營事項發(fā)生變更，未按照本辦法第二十條的規(guī)定辦理海關(guān)手續(xù)的。
第三十五條 違反本辦法的其他違法行為，由海關(guān)依照《中華人民共和國海關(guān)法》、《中華人民共和國海關(guān)行政處罰實施條例》予以處理。構(gòu)成犯罪的，依法追究刑事責(zé)任。
第六章 附則
第三十六條 出口監(jiān)管倉庫經(jīng)營企業(yè)應(yīng)當(dāng)為海關(guān)提供辦公場所和必要的辦公條件。
第三十七條 本辦法由海關(guān)總署負(fù)責(zé)解釋。
第三十八條 本辦法自2006年1月1日起施行。1992年5月1日起實施的《中華人民共和國海關(guān)對出口監(jiān)管倉庫的暫行管理辦法》同時廢止。
附件1：出口監(jiān)管倉庫貨物入倉清單
倉庫編號： 入倉單編號：
┌────────────────────┬──┬──────┐
│倉 庫 名 │ │報關(guān)│ │
│ 稱 │ │單號│ │
├─┬───┼─────┬───┬─┬──┼──┼──┬───┤
│序│商品編│貨物名稱、│ 數(shù)量 │單│毛重│幣制│單價│ 總價 │
│號│ 碼 │ 規(guī)格型號 │ │位│/凈 │ │ │ │
│ │ │ │ │ │ 重 │ │ │ │
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │
├─┴─┬─┴─────┼───┴─┴──┼──┼──┼───┤
│發(fā)貨單│ │ 合計重量： │ │合計│ │
│ 位 │ │ │ │總價│ │
├───┼───┬─┬─┼─┬───┬──┼──┼──┼───┤
│存放地│ │出│ │是│ │貿(mào)易│ │入倉│ │
│ 點 │ │口│ │否│ │方式│ │方式│ │
│ │ │國│ │退│ │ │ │ │ │
│ │ │別│ │稅│ │ │ │ │ │
├───┴───┴─┴─┴─┴───┴──┴──┴──┴───┤
│上述貨物存入我倉，申報無誤。 │
│ │
│致 海關(guān) 報關(guān)員 貨主 倉管員 │
│ 申報日期 倉庫(蓋章)： │
├───────┬──────────────────────┤
│ 轉(zhuǎn)關(guān)條形碼 │ │
├───────┼───────────────┬────┬─┤
│ 備 注 │ │海關(guān)審核│ │
│ │ ├────┼─┤
│ │ │海關(guān)查驗│ │
└───────┴───────────────┴────┴─┘
出口監(jiān)管倉庫貨物入倉清單(續(xù)頁)
┌──┬────┬──────┬─┬──┬────┬─┬─┬─┐
│序號│商品編碼│貨物名稱、規(guī)│數(shù)│單位│毛重/凈 │幣│單│總│
│ │ │ 格型號 │量│ │ 重 │制│價│價│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│ │ │ │ │ │ │ │ │ │
├──┴────┴──────┴─┴──┴────┴─┴─┴─┤
│上述貨物存入我倉，申報無誤?！ 々?br>
│致 海關(guān) 報關(guān)員 ： 貨主?。骸 }管員│
│ ： 申報日期 倉庫(蓋章) │
├──┬───────────────────────────┤
│備注│ │
└──┴───────────────────────────┘
第 續(xù)頁
附件2：出口監(jiān)管倉庫貨物出倉清單
倉庫編號： 出倉單編號：
┌───────┬─────────────┬───┬────┬──┬───┐
│ 倉 庫 名 稱 │ │報關(guān)單│ │裝船│ │
│ │ │ 號 │ │單號│ │
├───────┼─────────────┼───┼────┼──┼───┤
│ 收 貨 單 位 │ │出口口│ │封志│ │
│ │ │ 岸 │ │ 號 │ │
├───┬───┼──┬──┬────┬──┼─┬─┴─┬──┼──┼───┤
│原入倉│入倉單│出倉│商品│貨物名稱│數(shù)量│單│毛重/ │幣制│單價│總價 │
│ 單號 │ 序號 │序號│編碼│、規(guī)格型│ │位│ 凈重 │ │ │ │
│ │ │ │ │ 號 │ │ │ │ │ │ │
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │ │ │
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │ │ │
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │ │ │
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │ │ │
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│ │ │ │ │ │ │ │ │ │ │ │
├───┼───┴──┴──┼──┬─┼──┴─┴───┼──┼──┼───┤
│司機本│ │出口│ │ 合計重量 │ │合計│ │
│海關(guān)編│ │國別│ │ │ │總價│ │
│ 號 │ │ │ │ │ │ │ │
├───┼─────────┼──┼─┤ │ │ │ │
│車牌號│ │出倉│ │ │ │ │ │
│ │ │方式│ │ │ │ │ │
├───┴─────────┴──┴─┴────────┴──┴──┴───┤
│以上貨物申報無誤?！ 々?br>
│ │
│致 海關(guān) 報關(guān)員 貨主 倉管員 申 │
│報日期 倉庫(蓋章)： │
├─────┬───────────────────────────────┤
│ 集裝箱號 │ │
├─────┼────────────────────────┬────┬─┤
│ 備 注 │ │海關(guān)審核│ │
│ │ ├────┼─┤
│ │ │海關(guān)查驗│ │
└─────┴────────────────────────┴────┴─┘
出口監(jiān)管倉庫貨物出倉清單(續(xù)頁)
┌──┬──┬──┬──┬──┬───┬──┬──┬──-┬──┬──┬──┐
│原入│入倉│出倉│存放│商品│貨物名│數(shù)量│單位│毛重 │幣制│單價│總價│
│倉單│ 單 │序號│地點│編碼│稱、規(guī)│ │ │/凈重│ │ │ │
│ 號 │序號│ │ │ │格型號│ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼──-┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼─-─┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼─-─┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼ ──┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼─ ─┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼── ┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼ ──┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼─ ─┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼── ┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼ ─--┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┼──┼──┼──┼──┼───┼──┼──┼ ──┼──┼──┼──┤
│ │ │ │ │ │ │ │ │ │ │ │ │
├──┴──┴──┴──┴──┴───┴──┴──┴─ ─┴──┴──┴──┤
│ 上述貨物申報無誤 │
│ │
│ 致 海關(guān) 報關(guān)員 貨主 倉庫員 │
│ 申報日期 倉庫(蓋章) │
├───┬──────────────────── ─ ──────────┤
│備 注 │ │
│ │ │
└───┴─────────────────────── ─────────┘
第 續(xù)頁
Measures of the Customs of the People's Republic of China for the Administration
of Export Supervised Warehouses and the Goods Stored Therein
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.
Director General, Mou Xinsheng
November 28, 2005
Measures of the Customs of the People's Republic of China for the Administration
of Export Supervised Warehouses and the Goods Stored Therein
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:
?。?） Export goods under ordinary trade;
（2） Export goods under processing trade;
?。?） Export goods which are transferred from another special customs
supervision area or place;
?。?） 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:
?。?） Goods prohibited by the State from entering into or exiting from the
territory of China;
?。?） Restricted goods unapproved by the State from entering into or exiting
from the territory of China;
?。?） 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:
?。?） It has been registered by the administrative department for industry and
commerce as a legal person;
?。?） It has the right to engage in import and export and that to engage in
warehousing;
?。?） Its registered capital is no less than RMB 3,000,000 Yuan;
?。?） It has the capacity of paying duties;
?。?） 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:
?。?） Letter of Application for the Establishment of Export Supervised
Warehouse;
?。?） Form of Application Matters for the Establishment of Export Supervised
Warehouse;
?。?） The application report and the feasibility report of the enterprise on the
establishment of the export supervised warehouse;
?。?） 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;
?。?） 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;
?。?） 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
?。?） 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:
?。?） It satisfies the requirements prescribed in Item （5） of Article 9 of the
present Measures;
?。?） 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;
?。?） 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;
?。?） 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
?。?） 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:
?。?） 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;
?。?） 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
?。?） 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:
?。?） It stores irrelevant goods in an export supervised warehouse without
approval of the Customs;
?。?） Its export supervised warehouse manages the goods in a disorderly manner,
and its account books are unclear;
?。?） It violates the provisions of Article 14 of the present Measures; or
?。?） 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.
中英對照法規(guī) 英文法規(guī) 中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法中英雙語 中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法中英對照 中華人民共和國海關(guān)對出口監(jiān)管倉庫及所存貨物的管理辦法英語版
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