第十二条 从非保税区运入保税区供区内行政管理机构、企业及其工作人员使用的国内 生产的机器、设备和日常生活用品，使用单位应向海关申报，由海关查验后放行。

Article 12 With respect to the domestically manufactured machinery, equipment and articles for daily use, which are transported into the bonded area from the non-bonded areas and are for the use by administrative departments, enterprises and their personnel in the area, the interested units shall declare at the Customs, which shall give clearance after inspection.

从非保税区运入已办妥进口手续的进口货物、物品，不予退税。

As regards those imported goods and articles transported into the bonded area from the non-bonded areas and which have been cleared after going through import procedures, the Customs duties already paid shall not be refunded.

第十三条 保税区的进出口货物，其关税和工商统一税（产品税或增值税），按以下规定办理：

Article 13 Customs duty and consolidated industrial and commercial tax (tax on products, or tax on added value) on the import and export goods of the bonded area shall be handled in accordance with the following provisions:

（一）建设保税区内基础设施所需进口的机器、设备和其他基建物资，予以免税。

(1) the machinery, equipment, and other goods and materials for capital construction needed for the construction of basic installations and facilities in the bonded area shall be exempted from duty;

（二）保税区内企业进口自用的建筑材料、生产和管理设备、生产用燃料、数量合理的 生产用车辆、交通工具、办公用品以及上述机器设备、车辆所需的维修零配件，予以免税。

(2) the building materials, the equipment for production and administration, the fuels for production, motor vehicles within reasonable quantities for production, means of transport, articles for office use, and the spare parts and fittings needed for the maintenance of the aforesaid machinery, equipment and motor vehicles, which are imported by enterprises in the bonded area for their own use, shall be exempted from duty;

（三）保税区内的行政管理机构进口自用合理数量的交通工具、办公用品、管理设备， 比照本条第（二）项的规定办理。

(3) the means of transport within reasonable quantities, articles for office use, equipment for administration, imported by administrative departments in the bonded area for their own use, shall be handled by applying mutatis mutandis the provisions of Item (2) of this Article;

（四）保税区内企业进口专为生产出口产品所需要的原材料、零部件、元器件、包装物 料，予以保税。

(4) the raw and processed materials, spare and components parts, primary parts, and packaging supplies, imported by the enterprises in the bonded area to be used for production of export products, shall be held in bond;

（五）转口货物按保税货物处理，在复出口的条件下免税。

(5) transit goods shall be treated as bonded goods, and shall be exempted from duty if they are to be re-exported;

（六）进口本条第（一）至第（五）项规定范围以外的物品，应照章征税。

(6) the importation of articles other than those within the scope as prescribed in Items (1) through (5) of this Article, shall be taxed in accordance with relevant regulations;

（七）保税区内企业生产加工的产品出口，免征出口关税和生产环节的工商统一税（产 品税或增值税）。

(7) the exportation of products processed by enterprises in the bonded area shall be exempted from export duty and consolidated industrial and commercial tax in the production link (tax on products, or tax on added value).

第三章 对生产企业进出口货物的管理

Chapter III The Administration of the Import and Export Commodities of Production Enterprises

第十四条 保税区内的生产企业应向海关备案，领取有关《登记手册》。

Article 14 Enterprises destined for production in the bonded area shall register at the Customs for the record, and obtain a "registration handbook".

上述企业应对原材料、零部件、元器件及制成品等的进口、储存、出口、销售等情况，分别建立专门帐册，定期列表报送海关备查、核销。

The aforesaid enterprises shall set up specialized account books to keep separate records of the importation, storage, exportation, and marketing conditions of raw and processed materials, spare and component parts, primary parts and finished goods; and submit periodical statements to the Customs for future reference and for verification and cancellation.

第十五条 生产企业用进口料、件生产的制成品应全部销往境外。

Article 15 The finished products manufactured with imported raw materials and spare parts by production enterprises shall all be sold abroad.

如遇特殊情况需将生产的制成品、副次品和边角余料等销往非保税区时，视同进口，应按国家有关规定办理进口 手续并照章纳税。

If, under special circumstances, it is necessary to sell finished products, substandard products, and leftover bits and pieces of raw materials in the non-bonded areas, such products shall be regarded as imported products, the procedures for importation shall be completed in accordance with the pertinent provisions of the State and duties be paid according to regulations.

海关对制成品按所含进口料、件补征税款。

The Customs shall, in accordance with the quantities of the imported raw materials and spare and component parts of which the finished products consist, levy duties on them.

发货人或者他们的代理人对所 含料件品名、数量、价值申报不清的，海关按照制成品补征税款。

In the event that the consignors or their agents cannot submit an accurate report on the names, quantities and value of such raw materials and spare and component parts, the Customs shall take the finished products as imported and levy duties as such.

第十六条 进口料、件应自进口之日起一年内加工成品销往中国境外，并在合同执行完毕后一个月内由生产企业持凭《登记手册》和经海关签印的出口货物报关单向海关办理核销 手续。

Article 16 The imported raw materials and spare and component parts shall, within the period of one year after their importation, be processed into finished products and sold outside the Chinese territory; and the enterprise concerned shall, within the period of one month after the completion of the execution of the contract, approach the Customs for verification and cancellation be presenting the "registration handbook" and the declaration form for export commodities endorsed by the Customs.

超过一年未曾加工的进口料、件，除特准延期外，应按进口货物办理领证、纳税手续。

In case the imported raw materials and spare and component parts are not processed into finished products within one year, with the exception of special approval for an extension, due procedures for obtaining a licence and paying the duty as import goods shall be completed.

第四章 对外贸企业进出口货物的管理

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