No residents are allowed to enter this area except security personnel. Article 4 The foundation and supervision facilities of the comprehensive bonded area shall meet the standards for the construction of the foundation and supervision facilities of the comprehensive bonded area, and shall be checked and accepted by the customs jointly with relevant departments. Article 5 Enterprises in the area may carry out the following businesses according to law:
(1) R&D, processing, manufacturing and remanufacturing;
(2) Testing and maintenance;
(3) storage of goods;
(4) Logistics distribution;
(5) financial leasing;
(6) cross-border electronic commerce;
(7) commodity display;
(8) International entrepot trade;
(9) International transit;
(10) Port operations;
(11) Bonded delivery of futures.
(twelve) other businesses that can be carried out in the area as stipulated by the state. Article 6 The Customs shall implement computer networking management for enterprises in the area, so as to improve the informatization and intelligent management level of the comprehensive bonded area. Chapter II Administration of Import and Export Goods between Comprehensive Bonded Zone and Overseas Article 7 Unless otherwise stipulated by laws and regulations, goods and articles prohibited by the state from import and export shall not enter or leave between Comprehensive Bonded Zone and overseas. Article 8 Unless otherwise stipulated by laws and regulations and international treaties and agreements concluded or acceded to by China, goods entering and leaving the comprehensive bonded zone and overseas shall not be subject to tariff quota and license management. Article 9 The consignor or agent of inbound and outbound goods between the comprehensive bonded area and overseas shall truthfully declare to the customs, fill in the record list of inbound and outbound goods, and go through relevant formalities in accordance with customs regulations. Article 10 Goods entering the comprehensive bonded zone from abroad, their outer packages and containers shall be quarantined by the customs at the port of entry according to law. Due to the restriction of port conditions and other reasons, the customs may carry out quarantine inspection in places (places) with conditions in the region.
The goods, their outer packages and containers transported abroad by the comprehensive bonded area shall be quarantined by the customs according to law.
The means of transport entering and leaving between the comprehensive bonded area and overseas shall be quarantined by the customs in accordance with the relevant provisions on inbound and outbound means of transport. Article 11 Goods entering the comprehensive bonded zone from abroad shall be bonded, except for the circumstances stipulated in Articles 12 and 14 of these Measures. Article 12 Unless otherwise stipulated by laws and regulations, the customs shall exempt the following goods from import duties and import link taxes when they enter the comprehensive bonded zone from abroad:
(a) machinery and equipment needed for productive infrastructure construction projects in the region and capital construction materials needed for the construction of production workshops and storage facilities;
(2) Machines, equipment, molds and spare parts needed by enterprises in the area to carry out the business listed in Article 5 of these Measures;
(3) A reasonable amount of office supplies for self-use by the management agencies of the comprehensive bonded area and enterprises in the area.
Since the State Council approved the establishment of the comprehensive bonded zone, the machinery and equipment used by enterprises in the zone to enter the comprehensive bonded zone from abroad shall be implemented in accordance with the provisions of the preceding paragraph. Article 13 The supervision period of the goods listed in Article 12 of these Measures shall be managed with reference to the supervision period of imported goods with tax reduction or exemption, and the supervision shall be automatically lifted upon the expiration of the supervision period; Where an enterprise with insufficient supervision period applies for early termination of supervision, it shall be handled with reference to the relevant provisions on tax reduction and exemption for imported goods. If it belongs to the management of license documents, it shall obtain relevant license documents. Article 14 The customs shall collect import duties and import link taxes on the means of transport and daily necessities that enter the comprehensive bonded area from abroad for the self-use of enterprises and administrative institutions in the area. Article 15 Unless otherwise stipulated by laws and regulations, the goods shipped overseas in the comprehensive bonded area shall be exempted from export duties. Chapter III Administration of Entry and Exit of Goods in the Comprehensive Bonded Zone and Outside the Zone Article 16 When goods enter or leave the zone between the Comprehensive Bonded Zone and other areas of People's Republic of China (PRC) (hereinafter referred to as outside the zone), enterprises in the zone or consignors and consignors outside the zone shall go through relevant formalities with the customs in accordance with regulations.
For goods subject to tariff quota and license management, enterprises in the area or consignors and consignors outside the area shall obtain tariff quota and license; The customs shall verify the tariff quota, and compare and verify the electronic data of the license systematically and automatically. Article 17 Unless otherwise stipulated by laws and regulations, the customs shall not quarantine the goods entering or leaving the comprehensive bonded area, their outer packaging and containers. Article 18 For goods entering and leaving between the Comprehensive Bonded Zone and outside the zone, enterprises in the zone or consignors and consignors outside the zone shall pay customs duties and import link taxes according to the actual situation of goods entering and leaving the zone.
When the goods processed and produced by enterprises in the area are sold in the domestic market, enterprises in the area or consignors and consignors outside the area can choose to pay customs duties according to their corresponding imported materials and pay back the deferred interest of customs duties; Import link tax shall be paid according to the actual situation when the goods leave the area.