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中华人民共和国海关对国家高新技术产业开发区进出口货物的管理办法-中英对照法律英语

青岛希尼尔翻译公司 2016年8月2日整理发布

中华人民共和国海关对国家高新技术产业开发区进出口货物的管理办法

  Customs Regulations of the People's Republic of China for theControl over Import and Export Goods in National High and New Technology Industry Development Zones

  第一条 为了促进国家高新技术产业开发区的建设和发展,根据《中华人民共和国海关法》和国家关于高新技术产业开发区的有关政策规定,特制定本办法。

  Article 1 With a view to promoting the construction and development of the Development Zones of High and New Technological Industries, these Regulations are formulated in accordance with the Customs Law of the People's Republic of China and related policies and regulations of the State concerning the Development Zones of High and New Technological Industries.

  第二条 本办法适用于经国家批准的高新技术产业开发区[以下简称开发区]内的高新技术企业[以下简称企业]。

  Article 2 These Regulations shall be applicable to the high and new technological enterprises (hereinafter referred to as the enterprises) in the Development Zones of High and New Technological Industries (hereinafter referred to as the Development Zones) approved by the government.

  第三条 企业应在货物进口以前持下列文件向海关办理注册登记手续:

  Article 3 Before the importation of the goods, the enterprises shall go through the registration formalities to the Customs with the following documents:

  [一] 由省、自治区、直辖市科委指定的审批部门颁发的高新技术企业证书;

  (1) certificate of the high and new technological enterprise issued by the verifying department appointed by the science and technology committee of the province, autonomous region or municipality;

  [二] 经批准有权经营进出口贸易的企业,向海关注册登记时还应交验经贸主管部门的批准文件;

  (2) approval document of the competent department of foreign economic relation and trade for an enterprise having foreign trade right while registering at the Customs;

  [三] 工商营业执照;

  (3) business license issued by the industrial and commercial administration;

  [四] 企业的有关资料。

  (4) o her related documents of the enterprise.

  第四条 企业为生产出口产品而进口的原材料、零部件免领进口许可证,海关凭出口合同以及开发区审批部门的批准文件验放,并比照进料加工有关规定办理进出口手续。

  Article 4 Raw materials, components and spare parts imported for the production of the export goods shall be exempted from import licenses, and shall be released by the Customs against the export contracts and approval documents of the verifying department of the Development Zones and be subject to the import and export procedures of inward processing.

  有条件设立保税工厂、保税仓库的企业,经海关审核批准后按有关规定进行监管。

  Enterprises having conditions of establishing bonded factories and bonded warehouses shall be supervised according to relevant regulation after the Customs approval.

  第五条 企业用于开发区内高新技术开发,进口国内不能生产的仪器、设备,免征进口关税及产品税[增值税]或工商统一税。

  Article 5 Instruments and equipment which are unable to be produced domestically and intended to be used for the development of the high and new technology of the Development Zones shall be exempted from import duties, product taxes (VAT) or industrial and commercial consolidated taxes.

  海关验凭开发区审批部门的批准文件予以审核后办理免税手续。

  The Customs shall deal with the duty- exemption procedures after verifying the approval documents of the competent departments in the Development Zones.

  随仪器、设备一同进口的配套零部件,按上款规定办理。

  Spare parts accompanied in the importation of the instruments and equipment shall be dealt with in accordance with the above provision.

  在进口上述物资时,属于进口许可证管理的商品,还应向海关交验进口许可证。

  The above-mentioned goods which are subject to import license control shall also be provided with import licenses.

  第六条 企业进口为拆解、试验用的高技术产品、样品、样机等,海关验凭开发区审批部门的批件并予以审核后免税放行。

  Article 6 High technical products, samples for dissembling and testing imported by the enterprises shall be released free of duty by the Customs against the approval documents of the verifying department.

  上述样品、样机不得移作他用或转让、出售。

  These samples and sampling machines shall not be transferred for other usage or for sale.

  第七条 企业办理申请免税手续时,应填写免税申请表一式三份[见附件],并交验进口合同副本。

  Article 7 While applying for duty-exemption, the enterprise shall fill in the application forms for duty- exemption in triplicate and submit to the Customs together with the copy of import contract.

  经海关审核后,加盖海关免税专用章,一份留存,一份交货主,一份寄送进口地海关,凭以办理海关进口免税手续。

  After the examination of the forms, the Customs shall stamp the duty-exemption stamp on the forms and kept 1 copy for record, give 1 copy to the owner of the goods and post 1 copy to the Customs establishment at the place of importation of the goods to fulfill the import duty- exemption procedures.

  第八条 企业自行生产的产品出口,除国家限制出口或者另有规定者外,免征出口关税。

  Article 8 Goods produced by enterprises their own shall be exempted from export duties, except those subject to the State export restriction or otherwise provided.

  企业从区外收购或代理出口产品,未在区内进行实质性加工并增值百分之二十以上的,照章征收出口关税。

  Export products from places outside the Development Zones or exported on behalf of others outside the Zones, for which the material processing of value added less than 20%, shall also be subject to duty-payment according to the regulations.

  第九条 企业免税进口的仪器、设备只准在本企业内使用,未经批准并办结海关手续,不得擅自运出产业开发区或转让、销售、租赁和移作他用。

  Article 9 Instruments and equipment imported by an enterprise with duty-exemption shall be used only for that enterprise, and shall neither be transported out of the Development Zones, nor be transferred, sold, rented, taken for other uses without the Customs authorization and the Customs procedures fulfilled.

  第十条 企业进口本办法第四条的保税货物如转为内销,应经原审批部门批准和海关许可,并照章缴纳进口税款;其中属于国家实行进口许可证管理的商品,还应向海关交验进口许可证。

  Article 10 Bonded goods mentioned in Article 4 of these Regulations, while transferred for home usage, shall be approved by the former verifying department and with the Customs permission, and those subject to the import license control shall be provided with import license to the Customs.

  第十一条 开发区内享受进出口优惠待遇的企业,应建立减免税货物的专门帐册。

  Article 11 Enterprises in the Development Zones enjoying import and export preferential treatment shall set up special account books for goods enjoying duty- exemption and duty-reduction.

  海关有权检查、调阅帐册及有关资料。

  The Customs shall be entitled to examine and read the account books and relevant documents.

  第十二条 进出口货物如从开发区以外的口岸进出境,应按海关对转关运输货物的监管办法办理。

  Article 12 Import and export goods entering or leaving the Customs territories at places other than the Development Zones shall be dealt with as transit goods according to the related regulation.

  第十三条 《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》同样适用于开发区企业进口的减免税货物和保税货物。

  Article 13 Regulations of the People's Republic of China Governing the Customs Supervising Fees on Import Goods Granted with Duty Reduction or Exemption and the Bonded Goods shall also be applicable to the goods granted with duty reduction or exemption and bonded goods in the Development Zones.

  第十四条 设在经济特区、沿海开放城市、经济技术开发区的高新技术产业开发区,除按本办法办理外,同时享受所在地区的有关优惠政策。

  Article 14 Development Zones Located in the Special Economic Zones, Opening Coastal Cities and Economic and Technological Development Zones shall also enjoy the preferential policies of the special areas besides these Regulations.

  设在高新技术产业开发区的外商投资企业,除按本规定办理外,还应按海关对外商投资企业的有关规定办理。

  Foreign-invested enterprises in the Development Zones shall also be dealt with in accordance with the regulations of the foreign-invested enterprises besides these Regulations.

  第十五条 凡违反本办法的,由海关按《中华人民共和国海关法》和其他有关规定处理。

  Article 15 Activities in violation of these Regulations shall be dealt with in accordance with the Customs Law of the People's Republic of China and other related regulations.

  第十六条 本办法由海关总署负责解释。

  Article 16 These Regulations shall be explained by the Customs General Administration.

  第十七条 本办法自一九九一年十月一日起施行。

  Article 17 These Regulations shall enter into force from October 1, 1991.

 

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