Administrative Measures of the Customs of the People's Republic of China for Bonded Groups that Engage in Imported Materials Processing (Revised in 2014)
Administrative Measures of the Customs of the People's Republic of China for Bonded Groups that Engage in Imported Materials Processing (Revised in 2014)
Administrative Measures of the Customs of the People's Republic of China for Bonded Groups that Engage in Imported Materials Processing (Revised in 2014)
Order of the General Administration of Customs No.218
March 13, 2014
Article 1 To meet the needs of reform and opening up and development of foreign economy and trade, support and promote the deep processing of export products that the state encourages, and strengthen the administration by the customs, the Administrative Measures of the Customs of the People's Republic of China for Bonded Groups that Engage in Imported Materials Processing (hereinafter referred to as the "Measures") are enacted in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and regulations.
Article 2 Bonded group that engages in imported materials processing refer to as the enterprise consortium that, with the approval of the customs and leaded by an enterprise having import and export operation rights, organizes several processing enterprises in the same industry within the jurisdiction to make consecutive, multi-layer and multi-processing processing of imported materials or parts and fully enjoys free tax.
Article 3 The lead enterprise shall be responsible to the customs on the behalf of the bonded group, have capacities of paying taxes and fees to the customs and assume relevant legal liabilities. Each production member enterprise within the group shall bear the joint and several liabilities. Any dispute over tax payment between the member enterprises shall be solved by themselves.
Article 4 The bonded group and each enterprise member shall meet the conditions as follows:
1. they establish a special management department to formulate management rules and regulations of the group and management system that meet the requirements of the customs for bonded goods supervision;
2. the products manufactured by them are the merchandises of which the state encourages the export or the key merchandises by export of which foreign exchange is earned;
3.
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