海关对保税物流中心(b型)的暂行管理办法（Customs bonded logistics center (b) of the Provisional Administrative Measures）

1、海关对保税物流中心(b型)的暂行管理办法（Customs bonded logistics center (b) of the Provisional Administrative Measures）Peoples Republic of China customs bonded logistics center (B) of the Interim Measures for the administration ofChapter I General ProvisionsThe first is to adapt to the development of modern internatio

2、nal logistics industry, standardization of the customs bonded logistics center (B) and the management of the import and export of goods and bonded warehousing logistics enterprises management behavior, according to Customs Law of Peoples Republic of China and the relevant state laws and administrati

3、ve regulations formulated.The second term of the bonded logistics center (B) (hereinafter referred to as the logistics center) refers to the approval of the customs, operated by the China territory of a corporate, a number of enterprises engaged in bonded warehousing and logistics business into the

4、customs centralized supervision places.Third the following goods approved by the customs can be deposited in the logistics center:(a) domestic exports of goods;(two) transit goods and international transit goods;(three) temporary foreign goods;(four) the import and export of processing trade goods;(

5、five) the supply of international ships and aircraft maintenance materials and spare parts;(six) spare parts for maintenance of foreign products imported consignments;(seven) general trade import goods that have not gone through customs formalities;(eight) approved by the customs goods not other cus

6、toms formalities.Enterprises in the center storage should be in accordance with the range of goods approved by the customs and commodity to carry out bonded logistics business.The second chapter set up enterprise logistics center and the center of theThe establishment of the first section of the log

7、istics centerFourth to set up a logistics center shall meet the following conditions:(a) logistics center storage area, the eastern area of not less than 100 thousand square meters, the area of not less than 50 thousand square meters;(two) comply with the customs supervision of logistics center plan

8、ning and construction requirements;(three) the location near the airport, seaport, land transportation hub and international logistics demand of inland large amount, convenient transportation, customs and customs supervision mechanism for centralized place;(four) confirmed by the provincial peoples

9、government, in accordance with the overall layout of the local economic development, to meet the needs of the development of processing trade bonded logistics;(five) establish a computerized management system in conformity with the requirements of customs supervision, provide terminal equipment for

10、customs inspection data, and in accordance with the provisions of the customs authentication and data standards, through the electronic port with the customs network platform, realize data exchange and information sharing in a unified platform to the customs and tax, foreign exchange management depa

11、rtment;(six) set up in line with the requirements of customs supervision safety isolation facilities, video monitoring system and supervision, office facilities.Fifth logistics center management enterprise shall have the following qualifications:(a) by the administrative department for Industry and

12、commerce registration, with independent corporate qualifications;(two) the registered capital of not less than 50 million yuan;(three) have the ability to conduct the daily management of the enterprises in the center;(four) the ability to supervise management behavior of enterprises to assist with c

13、ustoms import goods and logistics center in the center of the.Sixth logistics center business enterprise has the following responsibilities and obligations:(a) the establishment of the management agencies responsible for the daily management of logistics center;(two) comply with the Customs Law and

14、related regulations;(three) abide by the state land administration, planning, fire protection, safety, environmental protection and other aspects of quality inspection, and the relevant provisions of laws and administrative regulations;(four) to develop logistics center management system, assist the

15、 customs to implement enterprise management behavior of import goods and the center of logistics center in supervision.The logistics center management enterprise may not be directly engaged in bonded warehousing and logistics in the logistics center in business activities. ?Seventh enterprises to ap

16、ply for the establishment of the logistics center shall submit a written application to the customs, and submit the following enterprise seal materials:(a) application;(two) the provincial peoples Government submissions (report of feasibility study report);(three) a copy of the articles of associati

17、on of the enterprise;(four) corporate business license copy;(five) the legal representative of a copy of proof of identity;(six) a copy of the certificate of tax registration;(seven) the credit certificate issued by the accounting firm audit report etc.;(eight) legal proof and geographical location,

18、 land use rights plan plan for logistics center.Eighth logistics center can set up warehouse, yard and customs supervision area. Not the establishment of commercial consumption facilities.Ninth the application for the establishment of the logistics center by the customs directly under the General Ad

19、ministration of customs acceptance, examination and approval.From the General Administration of Customs issued by the General Administration of Customs for approval within 1 years to build the logistics center approved by the General Administration of customs documents, in conjunction with the State

20、 Administration of Taxation, the State Administration of foreign exchange departments or entrust authorized institutions audit approval according to the provisions of these measures.Logistics center after acceptance by the General Administration of Customs to the logistics center business issued by

21、the bonded logistics center (B) acceptance certificate (see Annex 1 style) and bonded logistics center (B) registration certificate (see Annex 2, style) issued by the label (see Annex 5 style).The logistics center can carry out the business in the checked.Tenth to set up a logistics center enterpris

22、e justifiable fails to apply for acceptance, approval by the General Administration of Customs agreed to be postponed.Allowed to set up logistics center enterprise fails to apply for approval or acceptance without justification, as the withdrawal of the application to set up a logistics center.The s

23、econd section in the center of the establishment of enterprisesEleventh enterprises in the center shall meet the following conditions:(a) branches with central enterprises outside the independent legal person qualification or the special case of;(two) the minimum amount of the registered capital of

24、the enterprise with independent legal person qualification for 5 million yuan; is the enterprise branches, the registered capital of the enterprise is not less than 10 million yuan;(three) have to pay taxes to the customs and other legal obligations to fulfill the ability;(four) establish a computer

25、ized management system in conformity with the requirements of customs supervision and customs network;(five) have a special place in storage of goods under customs supervision logistics center.Twelfth enterprises apply for entry into the logistics center shall submit a written application to the cus

26、toms in charge of local, and submit the following enterprise seal materials:(a) application form (see attachment 3 style);(two) the enterprise internal management system;(three) corporate business license copy;(four) the legal representative of a copy of proof of identity;(five) a copy of the certif

27、icate of tax registration;(six) the certificate of ownership structure (joint ventures) a copy of the registration documents and the main parties to the investment;(seven) bank certificate;(eight) the credit certificate of the capital verification report issued by the accounting firm;(nine) logistic

28、s center in the warehouse, warehouse layout and location map of the agreement;(ten) unit of customs declaration registration certificate.Article thirteenth the competent customs directly under the Customs approval after receiving the report.The Customs issued Peoples Republic of China customs bonded

29、 logistics center of the approved enterprise (B) enterprise registration certificate (see Annex 4 style).The third chapter Management Logistics CenterFourteenth logistics center shall not sublet, lend to others shall not be under the center of business.Fifteenth enterprises can carry out the followi

30、ng business center:(a) the bonded storage of import and export goods and other goods that have not gone through the customs formalities;(two) to carry out circulating simple processing and value-added services of goods stored;(three) global procurement and international distribution, distribution;(f

31、our) entrepot trade and international transit;(five) other international logistics business approved by the customs.Sixteenth central enterprises shall be carried out inside the service in logistics center:(a) retail business;(two) producing and processing;(three) repair, renovation and dismantling;

32、(four) the storage state prohibits the import and export of goods, and endanger public safety, public health, public health or morals or the order of the state restrictions on the import and export of goods;(five) the laws and administrative regulations clearly cannot enjoy the bonded goods;?(six) t

33、he other has nothing to do with the business logistics center.And the staff responsible for the seventeenth logistics center business enterprises and enterprises in the center should be familiar with the relevant laws and regulations, abide by the provisions of the customs supervision.The fourth cha

34、pter customs supervision of enterprise logistics center and the center of theEighteenth customs take the network monitoring, video monitoring, field verification of import goods, articles or means of transport such as the implementation of dynamic regulation.Nineteenth customs supervision of the imp

35、lementation of computer networking enterprise logistics center and the center. Enterprise logistics center and the center shall establish a computerized management system that complies with the requirements of customs supervision and customs network, form a complete real goods in and out, transfer a

36、nd storage of electronic data, ensure the customs to carry out the relevant business data query, statistics, collection, exchange and check supervision etc.Article twentieth the competent customs supervision of the implementation of remote video monitoring system through the logistics center.Twenty-

37、first bonded logistics center (B) registration certificate is valid for 3 years.The logistics center enterprise shall in bonded logistics center (B) registration certificate for every 30 days before the expiration of the customs to review the application procedures for extension.The logistics center

38、 management enterprise shall submit the following application for extension of the review of the enterprise seal materials:(a) the annual audit by the accounting firms balance sheet and income statement copy;(two) the administrative department for Industry and commerce to affix this year through the

39、 annual business license logo and corporate business license copy;(three) the customs requirements of other materials.The review of qualified enterprises to postpone 3 years.Twenty-second logistics center needs to change its name, address, area and ownership and other matters, by the Customs General

40、 Administration of Customs approval and acceptance. The other changes reported directly under the customs registration.Twenty-third center enterprises need to change the relevant items, by the competent customs directly under the Customs approval after receiving the report.Twenty-fourth logistics ce

41、nter business justification for 1 consecutive years did not carry out the business, as the withdrawal of the application for the establishment of a logistics center. By the Customs General Administration of customs formalities for deregistration and recover the signs and bonded logistics center (B)

42、acceptance certificate.The logistics center business for termination of business, logistics enterprises submit a written application to the customs, the examination and approval by the General Administration of customs, go through the formalities for deregistration and return signs and bonded logist

43、ics center (B) acceptance certificate.Twenty-fifth enterprises in the center for 6 months did not carry out business without justifiable reasons, as the withdrawal of the application into the bonded logistics center, by the competent customs directly under the Customs for cancellation and recover th

44、e bonded logistics center (B) business registration certificate.Twenty-sixth logistics center goods in the bonded storage for a period of 2 years. Justifiable, upon approval of the competent customs can be postponed, except in special circumstances, the extension shall not exceed 1 years.The fifth c

45、hapter of the customs import and export of goods logistics supervision centerThe first section of the logistics center and the import and export of goods overseasTwenty-seventh logistics center and the overseas import goods shall handle the relevant formalities in the competent customs logistics cen

46、ter. The logistics center and the port is not in the same customs, upon approval of the competent customs office, can handle the relevant formalities at the customs.The import of goods between the twenty-eighth logistics center and overseas, in addition to international treaties and national impleme

47、ntation of another passive export quota management and concluded in Peoples Republic of China or specified and are not subject to import and export quotas and licensing certificates.Twenty-ninth enter the logistics center within the goods from overseas, the customs duties and the import link taxes,

48、handled in accordance with the following provisions:(a) the measures listed in article third of the goods shall be bonded;(two) in the central enterprises imported office supplies, transportation, transportation, consumer products, and enterprises to carry out comprehensive logistics services in log

49、istics center within the necessary import machines, handling equipment, management equipment, in accordance with the relevant provisions of the imported goods and tax policy related formalities.Section second of the import and export of goods logistics center and in betweenThe thirtieth logistics ce

50、nter of goods across the customs area extraction, can complete the formalities in the competent customs logistics center, or other relevant formalities in accordance with the provisions of the customs.Enterprise thirty-first center according to the needs of the Customs approval, you can batch import

51、 and export of goods, and for the monthly centralized Customs declaration in accordance with customs regulations,But the centralized Customs declaration shall not apply for next year.Thirty-second logistics center goods enter the territory as imports, according to the actual status of the goods and

52、the actual trade procedures for import declaration; goods are goods licensing management, the enterprise shall present to the customs office license valid; the implementation of centralized declaration of import and export goods, shall apply to the import and export of goods every time when the cust

53、oms accepts the declaration of the implementation date exchange rate.Thirty-third the goods entering the territory from the logistics center deemed exports, for export clearance procedures, such as the need to pay export duties, shall be in accordance with the provisions of the tax; commercial licen

54、se management, it shall present the export license to the customs effectively.The original import goods in the logistics center from the territory of the territory, the consignor shall export customs declaration to the customs formalities, the competent customs clearance; already paid the customs ta

55、riff and import link tax shall not be refunded;Unless otherwise specified in laws and administrative regulations, shall be handled in accordance with the following provisions:(a) the following, the customs granted for export tax refund of export goods declaration form for:1, the goods from entering

56、the territory of logistics center has gone through the customs formalities;2, clearance of export goods, customs at the port of departure in receipt of the competent customs logistics center has received confirmation of transit goods logistics center in transit after;3, the territory of inbound logi

57、stics center for domestic enterprises in the center of the machinery and equipment, use the handling equipment, management equipment, inspection equipment etc.(two) the following circumstances, the customs shall not issue the export tax rebate of export goods declaration form for:1, the territory of

58、 inbound logistics center for consumer goods and personal transportation enterprises in the center;2, the territory of inbound logistics center for enterprises in the center for the import of machinery and equipment, handling equipment, management equipment, inspection equipment etc.;3, logistics center, logistics center and export processing zones, bonded logistics park, logistics