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英汉对照法律资源--中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的          【字体:
 

英汉对照法律资源--中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的

作者:无忧教育    文章来源:51education.net    点击数:    更新时间:2008-5-18     


中华人民共和国海关对进出上海外高桥保税区货物、运输工具和个人携带物品的管理办法

MEASURES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA CONCER- NING THE ADMINISTRATION OF THE GOODS, MEANS OF TRANSPORT, AND ARTICLES CARRIED BY INDIVIDUALS TO BE BROUGHT INTO OR OUT OF THE BONDED AREA OF OUTER GAOQIAO IN SHANGHAI

一九九0年九月八日国务院批准

(Approved by the State Council on September 8, 1990 and promulgated by Decree No. 13 of the General Customs Administration on September 9, 1990)

第一章 总则

Chapter I General Provisions

第一条 为了促进上海外高桥保税区的建设,发展外向型经济,根据《中华人民共和国海关法》以及国家其他有关法规的规定,制定本办法。

Article 1 These Measures are formulated in accordance with the Customs Law of the People's Republic of China and the provisions of other pertinent laws and regulations promulgated by the State in order to promote the construction in the bonded area of Outer Gaoqiao in Shanghai and develop the export- oriented economy.

第二条 上海外高桥保税区(以下简称保税区)为海关监管区,海关在保税区内依法执行监管任务。

Article 2 The bonded area of Outer Gaoqiao in Shanghai (hereinafter referred to as "the bonded area") is under the supervision and administration of the Customs, and the Customs shall carry out the task of supervision and administration in the bonded area according to law.

保税区与非保税区(指中国境内的其他地区,下同)分界线设置完善的隔离设施。

On the demarcation line between the bonded area and the non-bonded areas (i.e., the other areas within the territory of China, the same below) shall be established well equipped separation installation.

第三条 进出保税区的货物、运输工具和个人携带物品,必须经由设有海关机构的出入口进出,如实向海关申报,接受海关检查。

Article 3 Goods, means of transport, or articles carried by individuals entering or leaving the bonded area must go through the entrance and exit of the Customs establishments.They shall be declared at the Customs truthfully and accept the inspection of the Customs. 

保税区内从事进出口业务的企业和生产、仓储企业应当持上海市人民政府或者其指定的主管部门的批准文件向海关登记备案。

Enterprises engaged in import and export business and enterprises engaged in production and storage business in the bonded area, shall present document of approval, issued by the Shanghai People's Government or by the competent authorities designated by it, to the Customs for registration.

第四条 保税区进出口货物,应当由收货人、发货人或者他们的代理人填写进出口货物报关单,并按规定交验有关单证。

Article 4 With respect to import and export commodities in the bonded area, the consignee, the consignor, or their agent shall fill in the declaration form for import and export commodities, and present the relevant documents in accordance with provisions.

第五条 保税区内仅设立行政管理机构以及有关企业。

Article 5 Within the confines of the bonded area, only the competent administrative organs and relevant enterprises are to be established.

除安全保卫人员外,其他人员不得在保税区内居住。

With the exception of the security personnel, no other personnel shall be permitted to reside in the bonded area.

第六条 保税区内行政管理机构和企业进口的供本机构、企业使用的货物仅限在保税区内使用,未经批准,严禁转让、销售非保税区。

Article 6 Within the confines of the bonded area, goods imported by the competent administrative organs or enterprises for their own use shall be used only in the bonded area; these goods are strictly forbidden to be transferred or sold in the non-bonded areas without approval.

保税货物必须复运出境或经加工后复运出境

The bonded goods must be re-transported out of the territory, or be re-transported after being processed out of the territory.

如遇特殊情况需将货物转让、销售非保税区的,则视同进口,应交验国家规定的进口许可证,并缴纳进口关税和进口环节的产品税(增值税)或工商统一税。

If, under special circumstances, the aforesaid goods must be transferred to, or sold in non-bonded areas, they shall be regarded as imported goods, and the persons concerned shall present import licence as prescribed by the State, and pay import duty and product tax in the link of import (i.e. tax on added value) or consolidated industrial and commercial tax.

第七条 在保税区设立国家限制和控制的生产项目,须经国家规定的主管部门批准。

Article 7 The establishment of production of projects, in the bonded area, which are restricted and controlled by the State, shall be approved by the competent authorities prescribed by the State.

第八条 国家禁止进出口的货物、物品不得运入、运出保税区。

Article 8 Goods and articles, whose import and export are forbidden by the State, shall not be brought into or out of the bonded area.

目的在于销往非保税区的货物不得运入保税区。

Goods intended to be sold in the non-bonded areas shall not be transported into the bonded area.

第九条 海关对保税区进出口的货物及有关场所,有权按照《中华人民共和国海关法》的规定进行检查。

Article 9 The Customs has the right to inspect, according to the provisions of the Customs Law of the People's Republic of China, goods imported into or exported from the bonded area and the sites connected with them.

第二章 对进出口货物的验放依据及税收优惠

Chapter II The Basis for the Inspection and Clearance of Import ed and Exported Goods and the Preferential Treatment in Taxation

第十条 从境外进口运入保税区的供保税区内使用的机器、设备、基建物资、生产用车 辆、交通工具和办公用品,为加工出口产品进口的原材料、零部件、元器件、燃料、包装物 料,供储存的转口货物,以及在保税区加工运输出境的产品免领进出口许可证。

Article 10 Import or export licence shall be exempted in the following cases: the importation into the bonded area of machinery, equipment, goods and materials for capital construction, motor vehicles for production, means of transport, and articles for office use, which are to be used within the bonded area; the importation of raw and processed materials, spare and component parts, primary parts, fuels, and packaging supplies needed for processing export products; the transit goods for storage; and the products processed in the bonded areas and destined for export.

第十一条 从非保税区运入保税区的货物(包括供生产出口产品的原材料、零部件、元器件、包装物料等),视同出口,并按照国家有关规定办理海关手续。

Article 11 Goods (including r

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