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Customs Regulations on Control over Bonded Materia
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1991.04.01
CUSTOMS GENERAL ADMINISTRATION
he
materials  corporation  for  handling  delivery of the cargos and
completing the  verifying and writing-off formalities; another copy
is for the FFEs; and another copy is for the Customs to place on
file to follow verifying and writing-off procedures.
 @@  Article  8.  FFEs  that  are  entitled  to tax reduction or
exemption in their  import cargos may also enjoy tax reduction or
exemption when they purchase the same kind of cargos from the material
corporations. Those that are  not  entitled  to tax reduction and
exemption  shall  pay  Customs  duties and  the  industrial  and
commercial  consolidated  tax for the import link according to the
rules and regulations.
 @@  Article  9.  The  duration is one year for the materials
corporations to keep the imported cargos in the bonded store-houses.
The corporations may apply to the Customs for extending the duration
in special conditions. But the extension of the duration shall not
exceed one year.
 The  cargos that are beyond the bond timelimit or are surplus
to the requirements  of  FFEs shall be shipped back out of Chinese
territory. The bonded cargos that fail to be shipped back out of the
territory beyond the timelimit  shall  be handled by the Customs in
accordance with Article 21 of "The Customs Law of the People's Republic
of China."
 @@  Article  10.  The  bonded  cargos imported by the materials
corporations  shall  not  be  sold or transferred to domestic
enterprises without approval by  the  Customs  and the competent
economic and trade departments and shall not be exchanged with domestic
cargos for use.
 @@ Article 11. Any act in violation of those regulations shall be
dealt with  by  the Customs according to the relevant provisions of
"The Customs Law of the People's Republic of China."
 @@  Article  12.  Customs  control  over  the bonded means of
production imported  by the Shenzhen Special Economic Zone shall
be exercised in accordance  with  "Regulations on Control over the
Market of Bonded Means of Production in the Shenzhen Special Economic
Zone."
 @@  Article  13.  The power to interpret the regulations rests
with the General Administration of Customs.
@@ Article 14. The regulations come into force on April 1, 1991.




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