中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)1986年3月25日，海关总署
第一章总则
第一条为了促进经济特区的发展，维护国家利益，保障社会主义经济建设的顺利进行，制定本规定。
第二条本规定适用于深圳、珠海、汕头、厦门四个经济特区(以下简称特区)。
第三条进出特区的货物、运输工具、行李物品、邮递物品，必须经由设有海关机构的铁路车站、公路道口、港口码头、机场、邮局通过，并向海关申报，接受海关监管。
第四条特区内从事进出口业务的外贸企业、生产企业，应当持省级以上对外经济贸易管理部门或特区人民政府批准的证件，向海关办理登记手续。海关认为确有必要，可以在前款的生产企业中派驻海关人员进行监管，办理海关手续；各该企业应当免费提供必需的办公场所和用房。本条第一款所列企业应当定期向海关书面报告进口货物的使用、销售、库存等有关情况，由海关进行核查。
第五条严禁利用国家给予特区的优惠和便利条件进行走私违法活动。海关对特区内有藏匿走私物品嫌疑的场所，有权依照《中华人民共和国暂行海关法》的规定进行检查。
第六条由外国和香港、澳门等地区(以下简称境外)通过特区运进内地或者由内地通过特区运出境外的货物、运输工具、行李物品、邮递物品，按照国家对进出口的有关管理规定办理。
第七条特区海关对进出特区的货物、运输工具、行李物品、邮递物品，应当按进口、出口和来往特区与内地等情况分别作出统计。
第二章对进出特区的货物的管理
第八条特区进出口货物，应当由收货人、发货人或他们的代理人填写进出口货物报关单向海关申报，并按照有关规定交验许可证件和其他有关单证。
第九条特区内的行政机关、企业、事业等单位，经国家规定的主管机构批准，进口供特区内使用的货物，其关税和工商统一税(产品税或增值税)，按以下规定办理:一、用于特区建设和生产所需的机器、设备、零件、部件、原料、材料、燃料及货运车辆，旅游、饮食业营业用的餐料，行政机关、企业、事业等单位自用的、数量合理的办公用品和交通工具，予以免税。二、国家规定限制进口的货物及其零件、部件，除供本企业生产或营业自用的，以及供行政机关、事业单位自用的予以免税外，均按规定税率照章征税。三、本条第一、二项所列物品以外的其它货物，每年由国家授权的部门审定进口额度，在进口额度以内的货物，按规定税率减半计征；对超出额度部分的货物照章征税。
第十条特区企业出口特区产品，免征出口关税。
第十一条特区企业生产的制成品，按照国家有关规定，经批准运往内地，发货人或其代理人应当填写《经济特区运往内地货物报关单》，并且按照有关规定交验许可证件和其他有关单证，经海关查验后放行。特区进口的货物，除国家另有规定者外，严禁转销内地。
第十二条特区企业使用免税进口的原料、材料、零件、部件(以下简称料、件)加工装配的制成品，应复运出口。前款制成品，经批准运往内地时，海关对进口料、件补征税款；在特区内销售的，对其所用的料、件，由海关按照本规定第九条的规定，免征或补征税款；需补征税款的制成品，发货人或其代理人对所含进口料、件的品名、数量、价值申报不清的，海关按制成品补征税款。
第十三条从内地运进特区的货物，收货人或其代理人应当向海关申报，经海关查验后放行。
第三章对进出特区的运输工具的管理
第十四条进出特区的船舶、火车、汽车和航空器，应当由运输工具的负责人、所有人或他们的代理人向海关申报，接受海关检查。
第十五条特区内经营客货运输企业的汽车、船舶和其他企业所有或者个人自有进出特区的运输汽车、船舶，应当由所属单位或所有人，持特区有关主管部门批准的证件，向海关登记、备案。登记内容包括:车、船数量，车、船牌照号码、名称及驾驶员(或船员)名单等。
第四章对进出特区的行李物品和邮递物品的管理
第十六条由境外运进特区或者由特区运出境外的个人行李物品以及从境外寄入特区或者从特区寄往境外的个人邮递物品，分别按照海关对进出境旅客行李物品和运进运出邮递物品监管办法办理。
第十七条境外人员在特区购置住宅或者在特区长期居住，需要运进安家物品，应当持特区有关主管部门出具的证明文件向海关申请，经海关核准，在自用、合理数量范围内的，予以查验免税放行。
第十八条来往于特区与内地的人员携带的行李物品，以合理数量为限，海关查验放行。
第十九条从特区寄往内地或者从内地寄进特区的个人邮递物品，以合理数量为限。
第五章附则
第二十条对违反本规定的走私、违章行为，应当由海关按照《中华人民共和国暂行海关法》和其他有关法规的规定处理。对触犯刑律的人员，由司法机关依法追究刑事责任。
第二十一条本规定由海关总署负责解释；各特区海关可根据本规定制定实施细则，报海关总署批准后施行。
第二十二条本规定自一九八六年四月一日起施行。(注解:一九八六年三月二十一日国务院对本《规定》的批复(国函[1986]42号):《中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定》[国发[1984]161号]中，关于对经济特区的进口货物征收工商统一税的规定与本《规定》不一致的，以本《规定》为准。自本《规定》施行之日起，国务院一九八四年七月十七日发布的国发[1984]94号文件即行废止。)(附英文)
PROVISNS OF THE GENERAL CUSTOMS ADMINISTRATN OFTHEPEOPLE'SREPUBLIC OF CHINA ON NTROL OVER GOODS, MEANS OF NVEYANCE, LUGGAGEANDPOSTALARTICLES ENTERING OR LEAVING THE SPECIAL ENOMIC ZONES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.ThisEnglish document is ing from the"LAWSANDREGULATNSOF THEPEOPLE'S REPUBLIC OFCHINAERNINGFOREIGN-RELATEDMATTERS" (1991.7)whichispiledbytheBrueauofLegislative Affairs of the Stateuncil ofthePeople's Republic of China, and is published by the ChinaLegal System Publishing House.In case of discrepancy, the original versn in Chinese shall prevail.
Whole Document (法规全文)PROVISNS OF THE GENERAL CUSTOMS ADMINISTRATN OFTHEPEOPLE'SREPUBLIC OF CHINA ON NTROL OVER GOODS, MEANS OF NVEYANCE, LUGGAGEANDPOSTAL ARTICLES ENTERING OR LEAVING THE SPECIAL ENOMIC ZONES(Approved by the State uncil on March 21, 1986,promulgatedbythe General Customs Administratn on March 25, 1986)
Chapter I General ProvisnsArticle 1These Provisns are formulated with a view to promotingthedevelopmentof Special Enomic Zones, safeguarding natnalinterestsandensuringthe smooth progress of socialist nstructn.Article 2These Provisns shall apply to the four Special Enomic Zones: Shenzhen,Zhuhai, Shantou and Xiamen (hereinafter referred to as "SEZ").Article 3Goods, means ofnveyance,luggageandpostalarticlesenteringorleaving SEZ shall go through the railway statns, road passes, sea ports,aerodromes or post offices wherethereareCustomsestablishmentsandshall be subject to declaratn to the Customs and to its supervisnandntrol.Article 4All foreign trade enterprises or productn enterprises within SEZ engagedinimportorexportbusinessshallpletetheformalitiesofregistratn at the Customs against the documents ofapprovalissuedbythe foreign enomic and trade administratns at the provincial levelorabove, or by SEZ people's ernments.If it isnecessary,Customsofficersmaybesenttotheaforesaidproductnenterprisesandstatnedtherefortheperformanceofsupervisn and ntrol and the nduct of Customsprocres.Allsuchenterprises shall provide necessary officesandacmodatnsfreeofcharge.Regular written reportsontheend-use,salesandinventoryoftheimported goods shall besubmittedtotheCustomsbytheenterprisesmentned in Paragraph 1 of this Article for inspectn and verificatn.Article 5Smuggling and other illegal activities carried out by taking advantageofthe preferential treatments granted toSEZbytheStatearestrictlyprohibited. The Customs is empowered to inspect, inacrdancewiththeInterim Customs Law [*1] anypremisesinSEZwhicharesuspectedofncealing smuggled goods.Article 6Goods, means of nveyance, passengers' luggage and personaleffectsandmails destined to or originated from the non-SEZ areas of China, ontheirway, from or to foreign untries or regns of Hong KongandMacaoviaSEZ, shall be handled in acrdance with relevant State regulatns on thentrol of imports and exports.Article 7The Customs establishments in SEZ shall registerthestatisticsofthegoods, means of nveyance, passengers' luggage and personal effects,andmails entering and leaving SEZ acrdingtothecategoriesofimport,export or transport between SEZ and the non-SEZ areas.
Chapter II ntrol over Goods Entering or Leaving SEZArticle 8The nsigner or the nsignee or his agentshallfillintheCustomsdeclaratn forms declaring the goods entering or leaving SEZandsubmitthe relevant licenses and other documents to the Customsforexaminatnin acrdance with pertinent regulatns.Article 9The Customsdutiesandnsolidatedindustrialandmercialtaxes(products tax and value added tax) on goods imported by the administrativeans, institutns and enterprises inSEZforusewithinSEZ,uponapproval of the petentauthoritiesspecifiedbyStateregulatns,shall be dealt with in the following ways:(1) No duty and tax shall be leviedonthemachines,equipment,spareparts, ponents, materials, fuel andtransportvehiclesimportedfornstructn and productn in SEZ, nor on foodstuffs for the tourismandcatering trade and office equipment and meansoftransportimportedinreasonable quantitiesbyenterprises,institutnsandadministrativeans for their own use.(2) Duties and taxes shall be levied at specified ratesongoods,spareparts, and ponents which are subject to import restrictns set bytheState,exceptthoseimportedbyenterprisesfortheirownuseinproductnandbusinessoperatnsorbyadministrativeansandinstitutns for their own use.(3) The departments authorized by the Stateshallreviewanddetermineannual import quotas for goods other than those listed in Items (1) and(2) of this Article, and duties and taxes shall be puted andllectedon the goods imported within the setquotasathalfofthespecifiedrates, andfull-rattiesandtaxesshall,acrdingtorelevantregulatns, be levied on the goods imported beyond the set quotas.Article 10Exemptn from export duties shall be granted to export goods producedbyenterprises in SEZ.Article 11When the finished products manufactured in SEZ are transferred to non-SEZareas upon approval acrdingtotherelevantStateregulatns,thensigner or his agent shall declare totheCustomsbyfillingoutadeclaratn form for the transference of goods to other areas from SEZ andsubmit it together with the approval documents and otherrelevantpapersto the Customs in nformity with the regulatns. The aforesaidproductsshall be released by the Customs after checking.Goods imported into SEZ are strictly prohibited from being transferredtoother areas for sale unless otherwise stipulated by the State.Article 12Finished products processed or assembled by enterprises inSEZwithrawmaterials, spare parts, ponents (hereinafter referred toasmaterialsand parts) imported duty free shall be re-exported.Wherethefinishedproductsmentnedabovearetransshipped,uponapproval, to other areas, payment of duties and taxes shall becalculatedon the basis of the imported materials and parts employed in the products.Where the products are sold withinSEZ,exemptnfromorpaymentofduties and taxes on the imported materialsandpartsshallbehandledacrding to the stipulatns in Article 9 of these Provisns. In acasewhere the nsignerorhisagentfailstoclarifythedescriptn,quantities and value of importedmaterialsandpartsemployedintheproducts, payment of duties and taxes shall be calculated at sucharateas if the finished products as a whole had been imported.Article 13The nsigneeorhisagentshalldeclaretotheCustomsongoodsintroduced into SEZ from other areas and the Customsshallreleasesuchgoods after checking.
Chapter III ntrol over Means of nveyance EnteringorLeaving SEZArticle 14All ships, trains, vehicles and aircraft entering or leaving SEZ shallbedeclared to the Customs by the persons in charge, theownersorowners'agents for inspectn.Article 15All vehicles and vessels engaged in freight or passenger service orthoseowned by enterprises or individuals in SEZfortransportatnshallberegistered for the rerd at the Customs by the owners of the vehicles andvessels with the approvaldocumentsissuedbytherelevantpetentauthorities of SEZ together withaliststatingthetotalnumberofvehicles or vessels, licence numbers, theirdesignatns,namesofthedrivers or of the crew.
Chapter IV ntrol over Luggage and Postal ArticlesEnteringand Leaving SEZArticle 16Luggage carried by passengers entering SEZ from abroad or leaving SEZforabroad and personal articles sent by post from abroadintoSEZorsentabroad by post from SEZ shall all be dealt with acrding totheCustomsrules on thentrolovertheluggageandarticlescarriedbythepassengers or postal articles entering or leaving Chinese territories.Article 17Articles intended for the establishment of thepersonsfromabroadwhohave bought residential houses or have decided to reside in SEZ for a longtime shall be declared to the Customs with the certificatn papers issuedby the relevant petentauthoritiesofSEZ.Thearticlesshallbereleased duty free after Customs inspectn if they are verified to be forpersonal use and within reasonable quantities.Article 18Luggage carried by passengers travelling between SEZ and other areas shallbe restricted to reasonable quantities andbereleasedbytheCustomsafter checking.Article 19Personal articles sent bypostbetweenSEZandotherareasinbothdirectns shall be in reasonable quantities.
Chapter V Supplementary ProvisnsArticle 20Smuggling and other infringements upon theseProvisnsshallbedealtwith by the Customs acrding to the Interim Customs Law[*2]andotherrelevant regulatns. The judicial ans shall investigatethecriminalresponsibilities of those who vlate the criminal law.Article 21The right to interpret these Provisns residesintheGeneralCustomsAdministratn; the Customs establishments in SEZ may, in acrdancewiththese Provisns, formulate specific rules for implementatn, which shallbe enforced after approval by the General Customs Administratn.Article 22These Provisns shall be effective as of April 1, 1986.Notes:[*1] [*2] The Interim Customs Law has been superseded bytheCustomsofLaw of the People's Republic of China,whichwasadoptedatthe19thMeeting of the Standing mmittee of the Sixth Natnal People'sngressof the People's Republic of China on January 22, 1987 - The Editor
上述法规因如下原因被全文废止：
发文标题：关于废止部分行政法规的决定
发文文号：国务院令第516号
发文部门：国务院
发文时间：2008-1-15
实施时间：2008-1-15
废止原因：已被2000年7月8日中华人民共和国主席令第35号公布的《中华人民共和国海关法》、2003年11月23日中华人民共和国国务院令第392号公布的《中华人民共和国进出口关税条例》代替。
