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　中華人民共和國(guó)海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)及所存貨物的管理辦法Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Go
中華人民共和國(guó)海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)及所存貨物的管理辦法

　　《中華人民共和國(guó)海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)及所存貨物的管理辦法》已經(jīng)11月2日署務(wù)會(huì)審議通過(guò)，現(xiàn)予公布，自2006年1月1日起施行。

　　署長(zhǎng) 牟新生
　　二00五年十一月二十八日

中華人民共和國(guó)海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)及所存貨物的管理辦法

　　第一章　總則

　　第一條　為規(guī)范海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)及所存貨物的管理，根據(jù)《中華人民共和國(guó)海關(guān)法》和其他有關(guān)法律、行政法規(guī)，制定本辦法。

　　第二條　本辦法所稱出口監(jiān)管倉(cāng)庫(kù)，是指經(jīng)海關(guān)批準(zhǔn)設(shè)立，對(duì)已辦結(jié)海關(guān)出口手續(xù)的貨物進(jìn)行存儲(chǔ)、保稅物流配送、提供流通性增值服務(wù)的海關(guān)專用監(jiān)管倉(cāng)庫(kù)。

　　第三條　出口監(jiān)管倉(cāng)庫(kù)的設(shè)立、經(jīng)營(yíng)管理以及對(duì)出口監(jiān)管倉(cāng)庫(kù)所存貨物的管理適用本辦法。

　　第四條　出口監(jiān)管倉(cāng)庫(kù)分為出口配送型倉(cāng)庫(kù)和國(guó)內(nèi)結(jié)轉(zhuǎn)型倉(cāng)庫(kù)。

　　出口配送型倉(cāng)庫(kù)是指存儲(chǔ)以實(shí)際離境為目的的出口貨物的倉(cāng)庫(kù)。

　　國(guó)內(nèi)結(jié)轉(zhuǎn)型倉(cāng)庫(kù)是指存儲(chǔ)用于國(guó)內(nèi)結(jié)轉(zhuǎn)的出口貨物的倉(cāng)庫(kù)。

　　第五條　出口監(jiān)管倉(cāng)庫(kù)的設(shè)立應(yīng)當(dāng)符合區(qū)域物流發(fā)展和海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)布局的要求，符合國(guó)家土地管理、規(guī)劃、交通、消防、安全、環(huán)保等有關(guān)法律、行政法規(guī)的規(guī)定。

　　第六條　出口監(jiān)管倉(cāng)庫(kù)的設(shè)立，由出口監(jiān)管倉(cāng)庫(kù)所在地主管海關(guān)受理，報(bào)直屬海關(guān)審批。

　　第七條　經(jīng)海關(guān)批準(zhǔn)，出口監(jiān)管倉(cāng)庫(kù)可以存入下列貨物：

　　（一）一般貿(mào)易出口貨物；

　　（二）加工貿(mào)易出口貨物；

　　（三）從其他海關(guān)特殊監(jiān)管區(qū)域、場(chǎng)所轉(zhuǎn)入的出口貨物；

　?。ㄋ模┏隹谂渌托蛡}(cāng)庫(kù)可以存放為拼裝出口貨物而進(jìn)口的貨物，以及為改換出口監(jiān)管倉(cāng)庫(kù)貨物包裝而進(jìn)口的包裝物料；

　?。ㄎ澹┢渌艳k結(jié)海關(guān)出口手續(xù)的貨物。

　　第八條　出口監(jiān)管倉(cāng)庫(kù)不得存放下列貨物：

　?。ㄒ唬﹪?guó)家禁止進(jìn)出境貨物；

　　（二）未經(jīng)批準(zhǔn)的國(guó)家限制進(jìn)出境貨物；

　?。ㄈ┖ｊP(guān)規(guī)定不得存放的其他貨物。

　　第二章　出口監(jiān)管倉(cāng)庫(kù)的設(shè)立

　　第九條　申請(qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)的經(jīng)營(yíng)企業(yè)，應(yīng)當(dāng)具備下列條件：

　?。ㄒ唬┮呀?jīng)在工商行政管理部門(mén)注冊(cè)登記，具有企業(yè)法人資格；

　?。ǘ┚哂羞M(jìn)出口經(jīng)營(yíng)權(quán)和倉(cāng)儲(chǔ)經(jīng)營(yíng)權(quán)；

　?。ㄈ┳?cè)資本在300萬(wàn)元人民幣以上；

　　（四）具備向海關(guān)繳納稅款的能力；

　?。ㄎ澹┚哂袑ｉT(mén)存儲(chǔ)貨物的場(chǎng)所，其中出口配送型倉(cāng)庫(kù)的面積不得低于5000平方米，國(guó)內(nèi)結(jié)轉(zhuǎn)型倉(cāng)庫(kù)的面積不得低于1000平方米。

　　第十條　企業(yè)申請(qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)，應(yīng)當(dāng)向倉(cāng)庫(kù)所在地主管海關(guān)遞交以下書(shū)面材料和證件：

　　（一）《出口監(jiān)管倉(cāng)庫(kù)申請(qǐng)書(shū)》；

　　（二）《出口監(jiān)管倉(cāng)庫(kù)申請(qǐng)事項(xiàng)表》；

　　（三）申請(qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)企業(yè)的申請(qǐng)報(bào)告及可行性報(bào)告；

　?。ㄋ模┥暾?qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)企業(yè)成立批文或者有關(guān)主管部門(mén)批準(zhǔn)開(kāi)展有關(guān)業(yè)務(wù)的批件復(fù)印件；

　?。ㄎ澹┥暾?qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)企業(yè)工商營(yíng)業(yè)執(zhí)照和稅務(wù)登記證復(fù)印件；

　?。┥暾?qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)企業(yè)《進(jìn)出口貨物收發(fā)貨人注冊(cè)登記證書(shū)》或者《報(bào)關(guān)企業(yè)注冊(cè)登記證書(shū)》復(fù)印件；

　　（七）出口監(jiān)管倉(cāng)庫(kù)庫(kù)址土地使用權(quán)證明文件或者租賃倉(cāng)庫(kù)的租賃協(xié)議復(fù)印件；

　?。ò耍﹤}(cāng)庫(kù)地理位置示意圖及平面圖。

　　前款所列文件凡提供復(fù)印件的，應(yīng)當(dāng)同時(shí)提交原件以供海關(guān)核對(duì)。

　　第十一條　海關(guān)依據(jù)《中華人民共和國(guó)行政許可法》和《中華人民共和國(guó)海關(guān)實(shí)施〈中華人民共和國(guó)行政許可法〉辦法》的規(guī)定，受理、審查設(shè)立出口監(jiān)管倉(cāng)庫(kù)的申請(qǐng)。對(duì)于符合條件的，作出準(zhǔn)予設(shè)立出口監(jiān)管倉(cāng)庫(kù)的行政許可決定，并出具批準(zhǔn)文件；對(duì)于不符合條件的，作出不予設(shè)立出口監(jiān)管倉(cāng)庫(kù)的行政許可決定，并應(yīng)當(dāng)書(shū)面告知申請(qǐng)企業(yè)。

　　第十二條　申請(qǐng)?jiān)O(shè)立出口監(jiān)管倉(cāng)庫(kù)的企業(yè)應(yīng)當(dāng)自海關(guān)出具批準(zhǔn)文件之日起1年內(nèi)向海關(guān)申請(qǐng)驗(yàn)收出口監(jiān)管倉(cāng)庫(kù)。

　　申請(qǐng)驗(yàn)收應(yīng)當(dāng)符合以下條件：

　?。ㄒ唬┓媳巨k法第九條第（五）項(xiàng)規(guī)定的條件；

　?。ǘ┚哂蟹虾ｊP(guān)監(jiān)管要求的安全隔離設(shè)施、監(jiān)管設(shè)施和辦理業(yè)務(wù)必需的其他設(shè)施；

　?。ㄈ┚哂蟹虾ｊP(guān)監(jiān)管要求的計(jì)算機(jī)管理系統(tǒng)，并與海關(guān)聯(lián)網(wǎng)；

　?。ㄋ模┙⒘顺隹诒O(jiān)管倉(cāng)庫(kù)的章程、機(jī)構(gòu)設(shè)置、倉(cāng)儲(chǔ)設(shè)施及賬冊(cè)管理和會(huì)計(jì)制度等倉(cāng)庫(kù)管理制度；

　?。ㄎ澹┳杂袀}(cāng)庫(kù)的，具有出口監(jiān)管倉(cāng)庫(kù)的產(chǎn)權(quán)證明；租賃倉(cāng)庫(kù)的，具有租賃期限5年以上的租賃合同；

　?。┫莉?yàn)收合格。

　　企業(yè)無(wú)正當(dāng)理由逾期未申請(qǐng)驗(yàn)收或者驗(yàn)收不合格的，該出口監(jiān)管倉(cāng)庫(kù)的批準(zhǔn)文件自動(dòng)失效。

　　第十三條　出口監(jiān)管倉(cāng)庫(kù)驗(yàn)收合格后，經(jīng)直屬海關(guān)注冊(cè)登記并核發(fā)《中華人民共和國(guó)海關(guān)出口監(jiān)管倉(cāng)庫(kù)注冊(cè)登記證書(shū)》，可以投入運(yùn)營(yíng)。《中華人民共和國(guó)海關(guān)出口監(jiān)管倉(cāng)庫(kù)注冊(cè)登記證書(shū)》有效期為3年。

　　第三章　出口監(jiān)管倉(cāng)庫(kù)的管理

　　第十四條　出口監(jiān)管倉(cāng)庫(kù)必須專庫(kù)專用，不得轉(zhuǎn)租、轉(zhuǎn)借給他人經(jīng)營(yíng)，不得下設(shè)分庫(kù)。

　　第十五條　海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)實(shí)施計(jì)算機(jī)聯(lián)網(wǎng)管理。

　　第十六條　海關(guān)可以隨時(shí)派員進(jìn)入出口監(jiān)管倉(cāng)庫(kù)檢查貨物的進(jìn)、出、轉(zhuǎn)、存情況及有關(guān)賬冊(cè)、記錄。

　　海關(guān)可以會(huì)同出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)共同對(duì)出口監(jiān)管倉(cāng)庫(kù)加鎖或者直接派員駐庫(kù)監(jiān)管。

　　第十七條　海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)實(shí)行分類管理及延期審查制度，具體辦法由海關(guān)總署另行制定。

　　第十八條　出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)負(fù)責(zé)人和出口監(jiān)管倉(cāng)庫(kù)管理人員應(yīng)當(dāng)熟悉和遵守海關(guān)有關(guān)規(guī)定，并接受海關(guān)培訓(xùn)。

　　第十九條　出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)應(yīng)當(dāng)如實(shí)填寫(xiě)有關(guān)單證、倉(cāng)庫(kù)賬冊(cè)、真實(shí)記錄并全面反映其業(yè)務(wù)活動(dòng)和財(cái)務(wù)狀況，編制倉(cāng)庫(kù)月度進(jìn)、出、轉(zhuǎn)、存情況表和年度財(cái)務(wù)會(huì)計(jì)報(bào)告，并定期報(bào)送主管海關(guān)。

　　第二十條　出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)需變更企業(yè)名稱、注冊(cè)資本、組織形式、法定代表人等事項(xiàng)的，應(yīng)當(dāng)在變更前向直屬海關(guān)提交書(shū)面報(bào)告，說(shuō)明變更事項(xiàng)、事由和變更時(shí)間。變更后，主管海關(guān)按照本辦法第九條的規(guī)定對(duì)其進(jìn)行重新審核。出口監(jiān)管倉(cāng)庫(kù)變更類型的，按照本辦法第二章出口監(jiān)管倉(cāng)庫(kù)的設(shè)立的有關(guān)規(guī)定辦理。

　　出口監(jiān)管倉(cāng)庫(kù)需變更名稱、地址、倉(cāng)儲(chǔ)面積等事項(xiàng)的，應(yīng)當(dāng)經(jīng)直屬海關(guān)批準(zhǔn)。

　　第二十一條　出口監(jiān)管倉(cāng)庫(kù)有下列行為之一的，海關(guān)注銷其注冊(cè)登記，并收回《出口監(jiān)管倉(cāng)庫(kù)注冊(cè)登記證書(shū)》：

　?。ㄒ唬o(wú)正當(dāng)理由連續(xù)6個(gè)月未開(kāi)展業(yè)務(wù)的；

　　（二）無(wú)正當(dāng)理由逾期未申請(qǐng)延期審查或者延期審查不合格的；

　　（三）倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)書(shū)面申請(qǐng)變更出口監(jiān)管倉(cāng)庫(kù)類型的；

　　（四）倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)書(shū)面申請(qǐng)終止出口監(jiān)管倉(cāng)庫(kù)倉(cāng)儲(chǔ)業(yè)務(wù)的；

　?。ㄎ澹﹤}(cāng)庫(kù)經(jīng)營(yíng)企業(yè)，喪失本辦法第九條規(guī)定的條件的。

　　第四章　出口監(jiān)管倉(cāng)庫(kù)貨物的管理

　　第二十二條　出口監(jiān)管倉(cāng)庫(kù)所存貨物存儲(chǔ)期限為6個(gè)月。經(jīng)主管海關(guān)同意可以延期，但延期不得超過(guò)6個(gè)月。

　　貨物存儲(chǔ)期滿前，倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)應(yīng)當(dāng)通知發(fā)貨人或者其代理人辦理貨物的出境或者進(jìn)口手續(xù)。

　　第二十三條　存入出口監(jiān)管倉(cāng)庫(kù)的貨物不得進(jìn)行實(shí)質(zhì)性加工。

　　經(jīng)主管海關(guān)同意，可以在倉(cāng)庫(kù)內(nèi)進(jìn)行品質(zhì)檢驗(yàn)、分級(jí)分類、分揀分裝、加刷嘜碼、刷貼標(biāo)志、打膜、改換包裝等流通性增值服務(wù)。

　　第二十四條　對(duì)經(jīng)批準(zhǔn)享受入倉(cāng)即予退稅政策的出口監(jiān)管倉(cāng)庫(kù)，海關(guān)在貨物入倉(cāng)結(jié)關(guān)后予以簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。

　　對(duì)不享受入倉(cāng)即予退稅政策的出口監(jiān)管倉(cāng)庫(kù)，海關(guān)在貨物實(shí)際離境后簽發(fā)出口貨物報(bào)關(guān)單證明聯(lián)。

　　第二十五條　經(jīng)轉(zhuǎn)入、轉(zhuǎn)出方所在地主管海關(guān)批準(zhǔn)，并按照規(guī)定辦理相關(guān)手續(xù)后，出口監(jiān)管倉(cāng)庫(kù)之間、出口監(jiān)管倉(cāng)庫(kù)與保稅港區(qū)、保稅區(qū)、出口加工區(qū)、保稅物流園區(qū)、保稅物流中心、保稅倉(cāng)庫(kù)等特殊監(jiān)管區(qū)域、場(chǎng)所之間可以進(jìn)行貨物流轉(zhuǎn)。

　　貨物流轉(zhuǎn)涉及出口退稅的，按照國(guó)家有關(guān)規(guī)定辦理。

　　第二十六條　存入出口監(jiān)管倉(cāng)庫(kù)的出口貨物，按照國(guó)家規(guī)定應(yīng)當(dāng)提交許可證件或者繳納出口關(guān)稅的，發(fā)貨人或者其代理人應(yīng)當(dāng)提交許可證件或者繳納稅款。

　　第二十七條　出口貨物存入出口監(jiān)管倉(cāng)庫(kù)時(shí)，發(fā)貨人或者其代理人應(yīng)當(dāng)向主管海關(guān)申報(bào)。發(fā)貨人或者其代理人除按照海關(guān)規(guī)定提交有關(guān)單證外，還應(yīng)當(dāng)提交倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)填制的《出口監(jiān)管倉(cāng)庫(kù)貨物入倉(cāng)清單》（見(jiàn)附件1）。

　　海關(guān)對(duì)報(bào)關(guān)入倉(cāng)貨物的品種、數(shù)量、金額等進(jìn)行審核、核注和登記。

　　經(jīng)主管海關(guān)批準(zhǔn)，對(duì)批量少、批次頻繁的入倉(cāng)貨物，可以辦理集中報(bào)關(guān)手續(xù)。

　　第二十八條　出倉(cāng)貨物出口時(shí)，倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)或者其代理人應(yīng)當(dāng)向主管海關(guān)申報(bào)。倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)或者其代理人除按照海關(guān)規(guī)定提交有關(guān)單證外，還應(yīng)當(dāng)提交倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)填制的《出口監(jiān)管倉(cāng)庫(kù)貨物出倉(cāng)清單》（見(jiàn)附件2）。

　　出倉(cāng)貨物出境口岸不在倉(cāng)庫(kù)主管海關(guān)的，經(jīng)海關(guān)批準(zhǔn)，可以在口岸所在地海關(guān)辦理相關(guān)手續(xù)，也可以在主管海關(guān)辦理相關(guān)手續(xù)。

　　第二十九條　出口監(jiān)管倉(cāng)庫(kù)貨物轉(zhuǎn)進(jìn)口的，應(yīng)當(dāng)經(jīng)海關(guān)批準(zhǔn)，按照進(jìn)口貨物有關(guān)規(guī)定辦理相關(guān)手續(xù)。

　　第三十條　對(duì)已存入出口監(jiān)管倉(cāng)庫(kù)因質(zhì)量等原因要求更換的貨物，經(jīng)倉(cāng)庫(kù)所在地主管海關(guān)批準(zhǔn)，可以更換貨物。被更換貨物出倉(cāng)前，更換貨物應(yīng)當(dāng)先行入倉(cāng)，并應(yīng)當(dāng)與原貨物的商品編碼、品名、規(guī)格型號(hào)、數(shù)量和價(jià)值相同。

　　第三十一條　出口監(jiān)管倉(cāng)庫(kù)貨物，因特殊原因確需退運(yùn)、退倉(cāng)，應(yīng)當(dāng)經(jīng)海關(guān)批準(zhǔn)，并按照有關(guān)規(guī)定辦理相關(guān)手續(xù)。

　　第五章　法律責(zé)任

　　第三十二條　出口監(jiān)管倉(cāng)庫(kù)所存貨物在存儲(chǔ)期間發(fā)生損毀或者滅失的，除不可抗力外，倉(cāng)庫(kù)應(yīng)當(dāng)依法向海關(guān)繳納損毀、滅失貨物的稅款，并承擔(dān)相應(yīng)的法律責(zé)任。

　　第三十三條　企業(yè)以隱瞞真實(shí)情況、提供虛假資料等不正當(dāng)手段取得設(shè)立出口監(jiān)管倉(cāng)庫(kù)行政許可的，由海關(guān)依法予以撤銷。

　　第三十四條　出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)有下列行為之一的，海關(guān)責(zé)令其改正，可以給予警告，或者處1萬(wàn)元以下的罰款；有違法所得的，處違法所得3倍以下的罰款，但最高不得超過(guò)3萬(wàn)元：

　?。ㄒ唬┪唇?jīng)海關(guān)批準(zhǔn)，在出口監(jiān)管倉(cāng)庫(kù)擅自存放非出口監(jiān)管倉(cāng)庫(kù)貨物；

　?。ǘ┏隹诒O(jiān)管倉(cāng)庫(kù)貨物管理混亂，賬目不清的；

　　（三）違反本辦法第十四條規(guī)定的；

　　（四）經(jīng)營(yíng)事項(xiàng)發(fā)生變更，未按照本辦法第二十條的規(guī)定辦理海關(guān)手續(xù)的。

　　第三十五條　違反本辦法的其他違法行為，由海關(guān)依照《中華人民共和國(guó)海關(guān)法》、《中華人民共和國(guó)海關(guān)行政處罰實(shí)施條例》予以處理。構(gòu)成犯罪的，依法追究刑事責(zé)任。

　　第六章　附則

　　第三十六條　出口監(jiān)管倉(cāng)庫(kù)經(jīng)營(yíng)企業(yè)應(yīng)當(dāng)為海關(guān)提供辦公場(chǎng)所和必要的辦公條件。

　　第三十七條　本辦法由海關(guān)總署負(fù)責(zé)解釋。

　　第三十八條　本辦法自2006年1月1日起施行。1992年5月1日起實(shí)施的《中華人民共和國(guó)海關(guān)對(duì)出口監(jiān)管倉(cāng)庫(kù)的暫行管理辦法》同時(shí)廢止。

　　附件1：出口監(jiān)管倉(cāng)庫(kù)貨物入倉(cāng)清單

　　倉(cāng)庫(kù)編號(hào)：　　　　　　　　　　　　　　　　　　　　　入倉(cāng)單編號(hào)：

┌────────────────────┬──┬──────┐
│倉(cāng) 庫(kù) 名　│　　　　　　　　　　　　　　│報(bào)關(guān)│　　　　　　│
│　　稱　　│　　　　　　　　　　　　　　│單號(hào)│　　　　　　│
├─┬───┼─────┬───┬─┬──┼──┼──┬───┤
│序│商品編│貨物名稱、│ 數(shù)量 │單│毛重│幣制│單價(jià)│ 總價(jià) │
│號(hào)│　碼　│ 規(guī)格型號(hào) │　　　│位│/凈 │　　│　　│　　　│
│　│　　　│　　　　　│　　　│　│ 重 │　　│　　│　　　│
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│　│　　　│　　　　　│　　　│　│　　│　　│　　│　　　│
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│　│　　　│　　　　　│　　　│　│　　│　　│　　│　　　│
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│　│　　　│　　　　　│　　　│　│　　│　　│　　│　　　│
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│　│　　　│　　　　　│　　　│　│　　│　　│　　│　　　│
├─┼───┼─────┼───┼─┼──┼──┼──┼───┤
│　│　　　│　　　　　│　　　│　│　　│　　│　　│　　　│
├─┴─┬─┴─────┼───┴─┴──┼──┼──┼───┤
│發(fā)貨單│　　　　　　　│　 合計(jì)重量：　 │　　│合計(jì)│　　　│
│　位　│　　　　　　　│　　　　　　　　│　　│總價(jià)│　　　│
├───┼───┬─┬─┼─┬───┬──┼──┼──┼───┤
│存放地│　　　│出│　│是│　　　│貿(mào)易│　　│入倉(cāng)│　　　│
│　點(diǎn)　│　　　│口│　│否│　　　│方式│　　│方式│　　　│
│　　　│　　　│國(guó)│　│退│　　　│　　│　　│　　│　　　│
│　　　│　　　│別│　│稅│　　　│　　│　　│　　│　　　│
├───┴───┴─┴─┴─┴───┴──┴──┴──┴───┤
│上述貨物存入我倉(cāng)，申報(bào)無(wú)誤?！　　　　　　　　　　　　　　　々?br> │　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　│
│致　　　　海關(guān)　　　　　 報(bào)關(guān)員　　　　　 貨主　　　 倉(cāng)管員 │
│　　　　　 申報(bào)日期　　　　倉(cāng)庫(kù)(蓋章)：　　　　　　　 　　 │
├───────┬──────────────────────┤
│　轉(zhuǎn)關(guān)條形碼　│　　　　　　　　　　　　　　　　　　　　　　│
├───────┼───────────────┬────┬─┤
│　　備 注　　 │　　　　　　　　　　　　　　　│海關(guān)審核│　│
│　　　　　　　│　　　　　　　　　　　　　　　├────┼─┤
│　　　　　　　│　　　　　　　　　　　　　　　│海關(guān)查驗(yàn)│　│
└───────┴───────────────┴────┴─┘

出口監(jiān)管倉(cāng)庫(kù)貨物入倉(cāng)清單(續(xù)頁(yè))

┌──┬────┬──────┬─┬──┬────┬─┬─┬─┐
│序號(hào)│商品編碼│貨物名稱、規(guī)│數(shù)│單位│毛重/凈 │幣│單│總│
│　　│　　　　│　 格型號(hào)　 │量│　　│　 重　 │制│價(jià)│價(jià)│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┼────┼──────┼─┼──┼────┼─┼─┼─┤
│　　│　　　　│　　　　　　│　│　　│　　　　│　│　│　│
├──┴────┴──────┴─┴──┴────┴─┴─┴─┤
│上述貨物存入我倉(cāng)，申報(bào)無(wú)誤?！　　　　　　　　　　　　　　　々?br> │致 海關(guān)　　 報(bào)關(guān)員 ：　　　　 貨主?。骸　　　　　　　}(cāng)管員│
│?。骸　　　∩陥?bào)日期　　　　　　　倉(cāng)庫(kù)(蓋章)　　　　　　 　│
├──┬───────────────────────────┤
│備注│　　　　　　　　　　　　　　　　　　　　　　　　　　　│
└──┴───────────────────────────┘
第　　　 續(xù)頁(yè)

　　附件2：出口監(jiān)管倉(cāng)庫(kù)貨物出倉(cāng)清單

倉(cāng)庫(kù)編號(hào)：　　　　　　　　　　　　　　　　　　　　　　　出倉(cāng)單編號(hào)：

┌───────┬─────────────┬───┬────┬──┬───┐
│ 倉(cāng) 庫(kù) 名 稱　│　　　　　　　　　　　　　│報(bào)關(guān)單│　　　　│裝船│　　　│
│　　　　　　　│　　　　　　　　　　　　　│　號(hào)　│　　　　│單號(hào)│　　　│
├───────┼─────────────┼───┼────┼──┼───┤
│ 收 貨 單 位　│　　　　　　　　　　　　　│出口口│　　　　│封志│　　　│
│　　　　　　　│　　　　　　　　　　　　　│　岸　│　　　　│ 號(hào) │　　　│
├───┬───┼──┬──┬────┬──┼─┬─┴─┬──┼──┼───┤
│原入倉(cāng)│入倉(cāng)單│出倉(cāng)│商品│貨物名稱│數(shù)量│單│毛重/ │幣制│單價(jià)│總價(jià)　│
│ 單號(hào) │ 序號(hào) │序號(hào)│編碼│、規(guī)格型│　　│位│ 凈重 │　　│　　│　　　│
│　　　│　　　│　　│　　│　 號(hào)　 │　　│　│　　　│　　│　　│　　　│
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│　　　│　　　│　　│　　│　　　　│　　│　│　　　│　　│　　│　　　│
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│　　　│　　　│　　│　　│　　　　│　　│　│　　　│　　│　　│　　　│
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│　　　│　　　│　　│　　│　　　　│　　│　│　　　│　　│　　│　　　│
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│　　　│　　　│　　│　　│　　　　│　　│　│　　　│　　│　　│　　　│
├───┼───┼──┼──┼────┼──┼─┼───┼──┼──┼───┤
│　　　│　　　│　　│　　│　　　　│　　│　│　　　│　　│　　│　　　│
├───┼───┴──┴──┼──┬─┼──┴─┴───┼──┼──┼───┤
│司機(jī)本│　　　　　　　　　│出口│　│　　合計(jì)重量　　│　　│合計(jì)│　　　│
│海關(guān)編│　　　　　　　　　│國(guó)別│　│　　　　　　　　│　　│總價(jià)│　　　│
│　號(hào)　│　　　　　　　　　│　　│　│　　　　　　　　│　　│　　│　　　│
├───┼─────────┼──┼─┤　　　　　　　　│　　│　　│　　　│
│車牌號(hào)│　　　　　　　　　│出倉(cāng)│　│　　　　　　　　│　　│　　│　　　│
│　　　│　　　　　　　　　│方式│　│　　　　　　　　│　　│　　│　　　│
├───┴─────────┴──┴─┴────────┴──┴──┴───┤
│以上貨物申報(bào)無(wú)誤?！　　　　　　　　　　　　　　　　　　　　　　　　　　　々?br> │　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　│
│致　　　 海關(guān)　　　　　 報(bào)關(guān)員　　　　　 貨主　　　 倉(cāng)管員　　　　　　申　│
│報(bào)日期　　　　倉(cāng)庫(kù)(蓋章)：　　　　　　　　　　　　　　　　　　　　　　　 │
├─────┬───────────────────────────────┤
│ 集裝箱號(hào) │　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　│
├─────┼────────────────────────┬────┬─┤
│　備 注　 │　　　　　　　　　　　　　　　　　　　　　　　　│海關(guān)審核│　│
│　　　　　│　　　　　　　　　　　　　　　　　　　　　　　　├────┼─┤
│　　　　　│　　　　　　　　　　　　　　　　　　　　　　　　│海關(guān)查驗(yàn)│　│
└─────┴────────────────────────┴────┴─┘

出口監(jiān)管倉(cāng)庫(kù)貨物出倉(cāng)清單(續(xù)頁(yè))

┌──┬──┬──┬──┬──┬───┬──┬──┬──-┬──┬──┬──┐
│原入│入倉(cāng)│出倉(cāng)│存放│商品│貨物名│數(shù)量│單位│毛重 │幣制│單價(jià)│總價(jià)│
│倉(cāng)單│ 單 │序號(hào)│地點(diǎn)│編碼│稱、規(guī)│　　│　　│/凈重│　　│　　│　　│
│ 號(hào) │序號(hào)│　　│　　│　　│格型號(hào)│　　│　　│　　 │　　│　　│　　│
├──┼──┼──┼──┼──┼───┼──┼──┼──-┼──┼──┼──┤
│　　│　　│　　│　　│　　│　　　│　　│　　│　　 │　　│　　│　　│
├──┼──┼──┼──┼──┼───┼──┼──┼─-─┼──┼──┼──┤
│　　│　　│　　│　　│　　│　　　│　　│　　│　 　│　　│　　│　　│
├──┼──┼──┼──┼──┼───┼──┼──┼─-─┼──┼──┼──┤
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　 第　　　 續(xù)頁(yè)

Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein

Order of the General Administration of Customs
　　No. 133

　　The "Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein", which were adopted upon deliberation at the executive meeting of the General Administration of Customs on November 2, are hereby promulgated, and shall go into effect as of January 1, 2006.

　　Director General, Mou Xinsheng
　　November 28, 2005

Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein

　　Chapter I General Provisions

　　Article 1 In order to regulate the Customs' administration of export supervised warehouses and the goods stored therein, the present Measures are formulated in accordance with the "Customs Law of the People's Republic of China" as well as other relevant laws and administrative regulations .

　　Article 2 The term "export supervised warehouse" as mentioned in the present Measures refers to a warehouse under special Customs supervision, which was set up upon approval of the Customs, for storage of goods whose customs procedures for export have been finished or for bonded logistics distribution, or for provision of circulative value-added services.

　　Article 3 The present Measures shall apply to the establishment and management of export supervised warehouses as well as the administration of the goods stored therein.

　　Article 4 Export supervised warehouses are divided into export distribution warehouses and warehouses for domestic transfer.

　　The term "export distribution warehouse" refers to a warehouse used to store export goods for the purposes of departure from the territory of China.

　　The term "warehouse for domestic transfer" shall refer to a warehouse used to store export goods for the purposes of domestic transfer.

　　Article 5 The establishment of an export supervised warehouse shall meet the requirements of regional logistics development and the requirements of the Customs on the layout of export supervised warehouses, and comply with the relevant laws and administrative regulations of the State on land administration, planning, traffic, fire prevention, security, environmental protection, etc.

　　Article 6 The application for the establishment of an export supervised warehouse shall be accepted by the competent Customs of the place where the export supervised warehouse is located, while the power to examine and approve the application shall reside in the Customs directly under the General Administration of Customs.

　　Article 7 Upon approval of the Customs, the following goods may be stored into an export supervised warehouse:

　?。?） Export goods under ordinary trade;

　?。?） Export goods under processing trade;

　?。?） Export goods which are transferred from another special customs supervision area or place;

　?。?） Goods imported for assembling other goods for export, and packing materials imported for changing the packing of the goods in an export supervised warehouse in the event that the export supervised warehouse is an export distribution warehouse;

　　（5） Other goods whose customs procedures for export have been finished.

　　Article 8 The following goods may not be stored in an export supervised warehouse:

　?。?） Goods prohibited by the State from entering into or exiting from the territory of China;

　　（2） Restricted goods unapproved by the State from entering into or exiting from the territory of China;

　?。?） Other goods may not be stored according to the customs provisions.

　　Chapter II Establishment of Export Supervised Warehouses

　　Article 9 An enterprise that applies for the establishment of an export supervised warehouse shall satisfy the following requirements:

　?。?） It has been registered by the administrative department for industry and commerce as a legal person;

　　（2） It has the right to engage in import and export and that to engage in warehousing;

　?。?） Its registered capital is no less than RMB 3,000,000 Yuan;

　　（4） It has the capacity of paying duties;

　?。?） It has a special place for storage of goods, the area of which shall be not less than 5,000 square meters in the case of an export distribution warehouse, or not less than 1,000 square meters in the case of a warehouse for domestic transfer.

　　Article 10 An enterprise that applies for the establishment of an export supervised warehouse shall submit the following written materials and certificates to the competent Customs of the place where the warehouse is located:

　　（1） Letter of Application for the Establishment of Export Supervised Warehouse;

　?。?） Form of Application Matters for the Establishment of Export Supervised Warehouse;

　?。?） The application report and the feasibility report of the enterprise on the establishment of the export supervised warehouse;

　?。?） A photocopy of the approval document for the establishment of the enterprise that applies for the establishment of the export supervised warehouse, or a photocopy of the relevant approval document issued by competent department for the said enterprise to engage in the business concerned;

　　（5） Photocopies of the industrial and commercial business license and the tax registration certificate of the enterprise that applies for the establishment of the export supervised warehouse;

　?。?） A photocopy of the Registration Certificate of the Consignee or Consigner for Import and Export of Goods or Registration Certificate of the Declaration Enterprise of the enterprise that applies for the establishment of the export supervised warehouse;

　?。?） A photocopy of the proof document on the land use right for the address of the export supervised warehouse, or a photocopy of the agreement on leasing the warehouse; and

　　（8） The sketch map or ichnography on the location of the warehouse.

　　Where a photocopy of any of the documents listed in the preceding paragraph is provided, the original shall be submitted to the Customs for check as well.

　　Article 11 The Customs shall, in accordance with the Administrative Licensing Law of the People's Republic of China and the Measures for the Implementation of the Administrative Licensing Law of the People's Republic of China by the Customs, accept and examine the application for the establishment of export supervised warehouses. If the application satisfies the prescribed requirements, the Customs shall make an administrative licensing decision on approving the establishment of the export supervised warehouse, and issue the approval document; if the application fails to satisfy the prescribed requirements, the Customs shall make an administrative licensing decision on not approving the establishment of the export supervised warehouse, and shall inform in writing the applicant enterprise of such decision.

　　Article 12 An enterprise that applies for the establishment of an export supervised warehouse shall apply to the Customs for acceptance check of the export supervised warehouse within 1 year as of Customs' issuance of the approval document.

　　An enterprise that applies for acceptance check shall satisfy the following requirements:

　?。?） It satisfies the requirements prescribed in Item （5） of Article 9 of the present Measures;

　?。?） It has the safety isolation facilities, supervision facilities and other necessary facilities for engaging in the warehousing business, which meet the requirements for customs supervision;

　?。?） It has the computer management system meeting the requirements for customs supervision, and is connected to the Customs' network;

　　（4） It has set up the warehouse management rules, such as the articles of association, organizational structure, storage facilities, account book management and accounting rules, etc. of the export supervised warehouse;

　?。?） If the warehouse is in the possession of the enterprise, it shall have the property right certificate for the export supervised warehouse; if the warehouse is rented by the enterprise, a leasing contract with the term of lease for no less than 5 years shall be concluded; and

　?。?） It meets the standards of the acceptance check for fire prevention.

　　Where an enterprise fails to apply for acceptance check within the time limit without any justifiable reason or is found unqualified upon the acceptance check, the approval document for its export supervised warehouse shall be automatically invalidated.

　　Article 13 An export supervised warehouse may be put into operation after being checked as qualified upon acceptance check, and registered by the Customs directly under the General Administration of Customs, with the Registration Certificate of the People's Republic of China for the Customs Export Supervised Warehouse being issued. The period of valid of the Certificate shall be 3 years.

　　Chapter III Administration of Export Supervised Warehouses

　　Article 14 An export supervised warehouse must be used for special purposes, and may not be sub-leased or lent to others for operation, or be subordinated with any branch warehouse.

　　Article 15 The Customs shall implement computer network management on export supervised warehouses.

　　Article 16 The Customs may, at any time, dispatch officers to enter an export supervised warehouse to inspect the entry, exit, transfer and storage of goods as well as the relevant account books and records.

　　The Customs may, jointly with the enterprise that operates the export supervised warehouse, lock the warehouse or directly accredit officers to the warehouse for the purposes of supervision.

　　Article 17 The Customs shall adopt the system of classified management and deferred examination with respect to export supervised warehouses. The concrete measures shall be separately formulated by the General Administration of Customs.

　　Article 18 The person-in-charge of an export supervised warehouse operation enterprise and the managers of an export supervised warehouse shall be familiar with and abide by the relevant Customs provisions, and accept the trainings held by the customs, as well.

　　Article 19 An export supervised warehouse operation enterprise shall faithfully fill in the relevant documents and the account books of the warehouse, truthfully record and comprehensively reflect its business activities and financial conditions, work out the warehouse's monthly statements on entry, exit, transfer and storage of goods as well as the annual accounting report, and shall regularly submit them to the competent Customs.

　　Article 20 If an export supervised warehouse operation enterprise needs to change its name, registered capital, form of organization or legal representative, etc., it shall, prior to the change, submit to the Customs directly under the General Administration of Customs a written report stating the content to be changed, the cause and time of change. After the change, the competent Customs shall check the enterprise anew according to Article 9 of the present Measures. If the type of export supervised warehouse needs to be changed, such a change shall be handled according to the relevant provisions in Chapter II of the present Measures on the establishment of export supervised warehouses.

　　Where an export supervised warehouse needs to change its name, address or warehousing area, etc., it shall get approval from the Customs directly under the General Administration of Customs.

　　Article 21 Where an export supervised warehouse commits any of the following acts, the Customs shall cancel its registration, and revoke its Registration Certificate for the Export Supervised Warehouse:

　?。?） It has not operated for 6 consecutive months without justifiable reasons;

　　（2） It fails to apply for deferred examination within the time limit without justifiable reasons or is found unqualified upon deferred examination;

　?。?） As a warehouse operation enterprise, it applies in writing for modifying its type;

　　（4） As a warehouse operation enterprise, it applies in writing for terminating its warehousing business; or

　?。?） As a warehouse operation enterprise, it fails to satisfy the requirements as prescribed in Article 9 of the present Measures.

　　Chapter IV Administration of Goods in Export Supervised Warehouses

　　Article 22 The time limit of storage shall be 6 months for goods stored in an export supervised warehouse, and may be extended upon approval of the competent Customs, provided that the period of such extension is not more than 6 months.

　　A warehouse operation enterprise shall, prior to the expiration of the term of storage, notify the consigner or its agent to go through the formalities for the export or import of the goods.

　　Article 23 The goods stored in an export supervised warehouse may not be substantially processed.

　　Upon approval of the competent Customs, the circulative value-added services such as quality inspection, grading, classification, selecting, dismantling, adding shipping marks, mark labeling, fixing films, changing package, etc. may be carried out in an export supervised warehouse.

　　Article 24 In case an export supervised warehouse is approved to enjoy the policy of tax refund upon entry of goods into the warehouse, the Customs shall, after the goods have been cleared and entered into the warehouse, issue the proof page of the declaration list for the export goods.

　　In case an export supervised warehouse is not entitled to enjoy the policy of tax refund upon entry of goods into the warehouse, the Customs shall, after the goods have actually departed from the territory of China, issue the proof page of the declaration list for the export goods.

　　Article 25 Upon approval of the competent Customs at both the transferor's and transferee's localities, and after the relevant formalities have been gone through as required, goods may be circulated between export supervised warehouses, and between an export supervised warehouse and a special supervision area or place such as bonded port area, bonded zone, export processing zone, bonded logistics park, bonded logistics center, or bonded warehouse.

　　The circulation of goods involving export tax refund, shall be governed by the relevant legal provisions of the State.

　　Article 26 Where, with respect to some export goods stored in an export supervised warehouse, the permit shall be submitted or the export duties shall be paid as required by any legal provision of the State, the consigner or its agent shall submit the permit or pay the duties.

　　Article 27 When export goods are stored into an export supervised warehouse, the customs declaration shall be made by the consigner or its agent with the competent Customs. The consigner or its agent shall submit not only the relevant documents as required by the Customs provisions, but also the "Warehouse Receipt of the Export Supervised Warehouse" （see Annex 1） filled in by the warehouse operation enterprise.

　　The Customs shall check, mark and register the varieties, quantity and amount, etc. of the declared goods which enter into an export supervised warehouse.

　　Upon approval of the competent Customs, the declaration for the goods entering into an export supervised warehouse in small quantities but by frequent batches may be made in a centralized way.

　　Article 28 The warehouse operation enterprise or its agent shall make declaration with the competent Customs when goods having exited from the warehouse are exported. The warehouse operation enterprise or its agent shall submit not only the relevant documents in accordance with the customs provisions, but also the Delivery Bill of Export Supervised Warehouse （see Annex 2） filled in by the warehouse operation enterprise.

　　In case the competent Customs at the warehouse's locality is not located at the port where the goods exiting from the warehouse exit from the territory of China, the relevant formalities may, upon approval of the Customs, be gone through either with the Customs at the port's locality or with the competent Customs.

　　Article 29 Where goods in an export supervised warehouse are changed into imported ones, the relevant formalities shall, upon approval of the Customs, be gone through in accordance with the relevant legal provisions on imported goods.

　　Article 30 Where the goods stored into an export supervised warehouse need to be replaced due to the quality or other reason, they may be replaced upon approval of the competent Customs at the locality of the warehouse. Before the replaced goods exit from the warehouse, the replacement goods shall enter into the warehouse, and the commodity code, name, specifications, types, quantity and value shall be the same as those of the original goods.

　　Article 31 Where goods in an export supervised warehouse really need to be turned back from the port of loading or from the warehouse due to particular reasons, the matter shall be approved by the Customs, and the relevant formalities shall be gone through in accordance with the relevant legal provisions.

　　Chapter V Legal Liabilities

　　Article 32 Where the goods stored in an export supervised warehouse are damaged or lost during the term of storage, except for force majeure, the warehouse shall pay duties to the Customs for the damaged or lost goods according to law, and shall bear corresponding legal liabilities.

　　Article 33 Where an enterprise obtains the administrative license for the establishment of an export supervised warehouse by concealing the true information, providing any false document or by any other foul means, such an administrative license shall be revoked by the Customs according to law.

　　Article 34 Where an export supervised warehouse operation enterprise commits any of the following acts, the Customs shall order it to make corrections, may give it a warning, or impose a fine of no more than 10,000 Yuan; if there is any illegal gains, a fine of no more than 3 times of the illegal gains shall be imposed upon it, provided that the maximum amount of the fine is no more than 30,000 Yuan:

　?。?） It stores irrelevant goods in an export supervised warehouse without approval of the Customs;

　　（2） Its export supervised warehouse manages the goods in a disorderly manner, and its account books are unclear;

　?。?） It violates the provisions of Article 14 of the present Measures; or

　　（4） Any of the contents of its business operation is changed, but it fails to go through the relevant formalities at the Customs in accordance with Article 20 of the present Measures.

　　Article 35 Other illegal acts in violation of the present Measures shall be punished by the Customs in accordance with the "Customs Law of the People's Republic of China" and the "Regulation of the People's Republic of China for Implementation of Customs Administrative Penalties". Where a crime is constituted, the party concerned shall be investigated for criminal liabilities according to law.

　　Chapter VI Supplementary Provisions

　　Article 36 An export supervised warehouse operation enterprise shall provide the Customs with a place and necessary conditions for office work.

　　Article 37 The power to interpret the present Measures shall reside in the General Administration of Customs.

　　Article 38 The present Measures shall go into effect as of January 1, 2006. The "Interim Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses", which went into effect on May 1, 1992, shall be abolished simultaneously.

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