海关总署


中华人民共和国海关对加工贸易保税工厂的管理办法(附英文)

1988年4月6日，海关总署

第一条 为了适应对外经济贸易发展的需要，鼓励和促进加工贸易的开展，根据《中华人民共和国海关法》，特制定本办法。
第二条 经海关特准专为生产出口产品进行保税加工的企业为加工贸易保税工厂（以下简称保税工厂）。
第三条 保税工厂进口的货物属海关保税货物，自进口之日起至全部出口之日止受海关监管。未经海关许可，不得出售、转让、调换或移作他用。
第四条 凡经国家批准有权经营进出口业务的企业或具有法人资格的承接进口料、件加工复出口的出口生产企业（以下统称经营加工单位），均可向主管地海关申请建立保税工厂。
第五条 建立保税工厂，须具备以下条件：
1．具有专门加工、制造出口产品的设施；
2．拥有专门贮存、堆放进口货物和出口成品的仓库；
3．建立专门记录出口产品生产、销售、库存等情况的帐册；
4．有专人管理保税货物、仓库和帐册。
具备上述条件的经营加工单位，经提交《加工贸易保税工厂申请书》向海关申请，经海关实地勘查批准后，发给《加工贸易保税工厂登记证书》，并在核发的登记手册上加盖加工贸易保税工厂戳记，始准进行保税加工。
第六条 保税工厂为外商加工、装配成品和为制造出口产品而进口的原料、材料、元器件、零部件、配套件、辅料、包装物料和加工过程中直接消耗的数量合理的化学物品（以下简称料、件），准予缓办进口纳税手续，按实际加工出口成品所耗用的进口料、件免征关税及产品（增值）税或工商统一税。
第七条 保税工厂进口的料、件的登记备案和核销，按对来料加工或进料加工管理的有关规定办理。
第八条 保税工厂进口料、件和出口成品时，由经营人或其代理人填写专用进出口货物报关单一式四份，并在右上角加盖“保税工厂货物”戳记，随附有关单证和来料加工或进料加工登记手册，向进出境地海关报关。经海关审核后，将其中一份寄送主管海关，另一份由海关签印后，退回申报人交保税工厂留存备查。
第九条 有关经营加工单位必须于每季度第一个月十五日前将上一季度进口的原材料储存保管、使用加工、加工成品库存和成品出口以及特准内销等情况，列表报送主管海关核查。
保税工厂如将进口料、件同国产原材料混合加工时，必须如实向海关报明投入进口料、件的比例和数（重）量。
第十条 海关认为必要时，可派关员驻厂或随时派遣关员对保税工厂的料、件、成品的库存、出口情况和单据、帐册等进行监督检查，保税工厂应按规定提供办公场所和食宿方便。
如保税工厂要求海关派员到工厂办理验放手续，可向主管海关提出申请，并照章交纳规费。
第十一条 保税工厂在失去海关严密监管条件时或者有违反海关规定的行为，海关可随时吊销其保税工厂证书，并对其发生的违反海关规定行为，按《中华人民共和国海关法》进行处理。
第十二条 本规定自一九八八年五月一日起施行。

Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Factory of Processing Trade

(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 6, 1988)

Whole Doc.
Article 1
The present rules are formulated in order to meet the need of the
development of foreign economic relations and trade, encourage and promote
the development of processing trade in accordance with the Customs Law of
the People's Republic of China.
Article 2
Enterprises specially permitted by the Customs to conduct the bonded
processing for producing export products are the bonded factories of
processing trade (hereinafter referred to as the bonded factory).
Article 3
The goods imported by the bonded factory are the bonded goods of the
Customs and shall be under the Customs supervision and control from the
date of import to the date of total export and shall not be sold,
transferred, exchanged and shifted to other uses without the permission of
the Customs.
Article 4
The enterprises which have the right to conduct the import and export
businesses with the permission of the State or the export-production
enterprises with the legal personalities to conduct the businesses of
processing imported materials and components for re-export (hereinafter
referred to as the processing unit), may apply to the local competent
Customs for setting up the bonded factories.
Article 5
Setting up the bonded factory shall have the following conditions:
1. Having special facilities for processing and manufacturing export
products;
2. Having warehouse specially for storing and piling up imported
goods and export products;
3. Establishing account books specially for recording the production,
sale, storage and other matters;
4. Having full-time persons for managing the bonded goods, warehouse
and account books;
The processing unit having the above conditions shall submit the
"Application For the bonded Factory of Processing Trade" and apply to the
Customs. After on-the-spot investigation and approval by the Customs, the
"Registration Certificate For Bonded Factory of Processing Trade" shall be
issued and given with the stamp of the bonded factory of processing trade
on it, and then the bonded processing shall be permitted.
Article 6
The raw materials, materials, components, spareparts, set elements,
supplementary materials, packaging materials and chemicals of appropriate
dosage consumed in the direct processing procedure (hereinafter referred
to as the materials and components) imported by the bonded factory to
process, assemble products and manufacture export products for foreign
businessmen shall be permitted to postpone the formalities of import duty
and be exempted from the Customs duties, product (value added) tax and
consolidated industrial and commercial tax according to the actual amount
of the imported materials and components consumed in processing export
products.
Article 7
The registration on file and conciliation after verification of the
imported materials and components of the bonded factory shall be dealt
with in accordance with the relevant rules concerning the administration
of processing imported materials and buyer-supplied materials.
Article 8
When the bonded factory imports the materials and components or
exports products, the operator or his agent shall fill in special
declaration of import and export goods in quadruplicate with the stamps of
"The Goods of the Bonded Factory" on the right above of each copy, and
together with relevant documents and the registration manual of processing
imported materials and buyer-supplied materials and declare to the Customs
at which the goods will enter or leave the territory. After examination by
the Customs, one copy of the declaration certificates shall be sent to the
competent Customs, and another copy together with the stamp of the Customs
shall be returned to the declarer for the bonded factory's records.
Article 9
The relevant processing unit shall list storage and processing of
imported materials, storage and export of products and domestic sales of
products under special permission of last quarter into forms and report
before 15th of the first month of each quarter to the competent Customs
for verification.
In case the imported materials and components will be mixed with
domestic materials for processing, the bonded factory shall report
accurately to the Customs the ratio and quantity of consumed imported
materials and components.
Article 10
When considering necessary, the Customs may sent Customs officer to
station in the bonded factory or send Customs officer at any time to
supervise and check the storage and export of the materials, components
and products and documents and account books. The bonded factory shall
render office and necessary convenience according to the regulations.
When the bonded factory requests the Customs officer to come to the
factory to accomplish formalities of examination and release, the factory
shall apply to the Customs in charge and pay fees according to the
regulations.
Article 11
When the bonded factory is out of the Customs' supervision and
control or has conducts violating the Customs regulations, the Customs can
at any time revoke his certificate of the bonded factory, and deal with
the conducts violating the Customs regulations in accordance with the
Customs Law of the People's Republic of China.
Article 12
The present Rules shall enter into force on May 1, 1988.


建设部


城市客运车辆保养修理单位管理办法

1990年12月31日，建设部

第一条 为加强城市客运车辆保养修理（以下简称城市客车保修）单位的管理，保证城市客运车辆的保修质量，确保城市客运车辆的正常运行和乘客人身安全，制定本办法。
第二条 本办法所称城市客运车辆，是指在城市规划区范围内运营的公共汽车、出租汽车、有轨电车、无轨电车、地铁和轻轨车辆、轨道缆车、索道缆车等。
第三条 凡在城市经营城市客车保修业务的单位（含个体工商户，下同），均应当遵守本办法。
第四条 国务院建设行政主管部门主管全国城市客车保修管理工作。
省、自治区人民政府建设行政主管部门负责本行政区域城市客车保修管理工作。
县级以上城市人民政府公共交通行政主管部门负责本行政区域城市客车保修管理工作。
第五条 城市客车保修业务按其经营项目可分为以下四类：
（一）整车保养修理；
（二）车身保养修理（指车架、骨架、内外蒙皮以及地铁、有轨电车和缆车车厢等保养修理业务）；
（三）总成保养修理（指发动机、牵引电动机、电车控制电器、斩波器、地铁转向架、通道车转盘等保养修理业务）；
（四）附件保养修理（指专门从事坐椅、伸缩棚、电器等保养修理业务）。
第六条 经营城市客车保修业务的单位，应当具备与其经营项目、经营规模相适应的厂房、场地、维修设备、检测手段和计量仪具，并应当具有一定比例的客车保养修理技术人员、技术工人和专业质量检验人员。
城市客车保修单位的具体开业条件和审批办法，由省、自治区人民政府建设行政主管部门和直辖市人民政府公共交通行政主管部门结合当地情况制定。
第七条 申请经营城市客车保修业务的单位需持其上级主管单位证明，个人持户籍所在地街道办事处或乡（镇）人民政府证明，向县级以上城市人民政府公共交通行政主管部门提出申请；经审查批准后，按照《中华人民共和国企业法人登记管理条例》的规定办理开业手续。
第八条 城市人民政府公共交通行政主管部门依照所在省、自治区人民政府建设行政主管部门和直辖市人民政府公共交通行政主管部门规定的开业条件对申请者进行资质审查，并应当在接到申请之日起三十日内作出审查决定。
第九条 本办法颁布前已在经营城市客车保修业务的单位，由城市人民政府公共交通行政主管部门会同有关部门，按照本办法及所在省、自治区人民政府建设行政主管部门和直辖市人民政府公共交通行政主管部门制定的开业条件进行审查。对于审查不合格的，责令限期整顿；整顿后仍不合格的，不能继续经营城市客车保修业务。
第十条 经营城市客车保修业务的单位，应当按照核定的经营范围进行经营；如需变动城市客车保修业务的，应当经城市人民政府公共交通行政主管部门审查同意后，按照《中华人民共和国企业法人登记管理条例》的规定办理变更登记。
第十一条 经营城市客车保修业务的单位，应当执行国务院标准化行政主管部门批准发布的国家标准或国务院建设行政主管部门及有关部门批准发布的行业标准。
第十二条 经营城市客车保修业务的单位，应当执行城市客车保养修理工艺规范，建立质量安全保证制度，保持设备完好。
第十三条 从事整车保修、车身保修的单位应当对修理出厂的车辆实行保修制度。在保修期内因修理质量出现机件事故而造成的人身伤亡和经济损失，由承修者负责。
第十四条 经营城市客车保修业务的单位，应当执行由所在省、自治区、直辖市人民政府物价部门会同有关部门制定的客车保养修理作业工时定额和收费标准。
第十五条 经营城市客车保修业务的单位，应当使用套印税务机关发票监制章的统一发票，结算保修费用。
第十六条 城市人民政府公共交通行政主管部门应当根据本办法及所在省、自治区人民政府建设行政主管部门和直辖市人民政府公共交通行政主管部门制定的开业条件，对本行政区域内经营城市客车保修业务单位的资质条件、保养修理质量和经营范围情况进行监督检查。
第十七条 对于违反本办法的城市客车保修单位，城市人民政府公共交通行政主管部门可以根据情节，给予警告、限期停业整顿等处罚。
第十八条 城市人民政府公共交通行政主管部门主管城市客车保修业务的工作人员玩忽职守、滥用职权、徇私舞弊的，由其所在单位或上级主管部门给予行政处分；构成犯罪的，由司法机关依法追究刑事责任。
第十九条 当事人对行政处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定机关的上一级机关申请复议，对复议决定不服的，可以在接到复议决定之日起十五日内向人民法院起诉；也可以直接向人民法院起诉。逾期不申请复议，也不向人民法院起诉，又不履行处罚决定的，由作出处罚决定的行政机关申请人民法院强制执行。
第二十条 省、自治区人民政府建设行政主管部门和直辖市人民政府公共交通行政主管部门可以根据本办法制订实施细则，报同级人民政府批准发布。
第二十一条 本办法由建设部负责解释。
第二十二条 本办法自发布之日起施行。