Nansha Area

Innovative Policies and Preferential Measures Made by China Customs (SJH [2013] No. 360)

03 03, 2015      Source: General Administration of Customs of the People’s Republic of China

Opinions Concerning Implementation of “First Try, First Pilot” Policy and Measure (SJH [2013] No. 360) issued by General Administration of Customs of the People’s Republic of China


Article 1 After transportation vehicle arrives at the free trade zone, according to shipping bill (carrier manifest), the customs shall allow goods to be conveyed into the zone before declaration.

Article 2 Expand the implementation scope of “green custom clearance” between the customs of Guangdong Province, Hong Kong and Macao, achieving mutual recognition of supervision result reference, and sharing of supervision data from Guangdong Province, Hong Kong and Macao.

Article 3 In principle, the goods which are conveyed between overseas and the zone need not be checked.

Article 4 For goods which are conveyed into the zone from overseas, implement preferential measures such as reduction or exemption of fee for delayed declaration.

Article 5 Enterprises in the zone, which import or export goods, may apply for pre-examination regulations on classification, price and place of origin.

Article 6 Support and promote the zone to develop small commodity procurement and export business, adopt “open-market purchase and export business” management mode for less-than-container load (LCL) business; as for each customs clearance for more than 10 varieties of goods with total value of US$ 150,000, implement fast customs clearance measures such as simplifying classification.

Article 7 For goods which are conveyed into the zone from within the territory of China, enterprises can choose either the “transportation into the zone after declaration”, or “transportation into the zone before declaration”.

Article 8 For the goods which are purchased domestically and conveyed into the zone for the purpose of distribution after LCL consolidation, tax reimbursement will not be made, and taxation is not levied either for goods to be conveyed out of the zone, these goods are under markup management only through the information system.

Article 9 The transfer of goods among the zone, other customs supervision areas, bonded areas under supervision, and other ports of the Pearl River Delta is supervised by a “carry-over” mode, without requiring the customs transmit clearance formalities.

Article 10 The goods can be transferred freely in the zone. Enterprises do not need to go through declaration formalities for goods transfer between different zones.

Article 11 Cancel examination and approval formalities for bonded goods which are conveyed in and out of the zone, and make bookkeeping management by using information management platform.

Article 12 Simplify supervision procedures on the businesses of enterprises in the zone in terms of processing and manufacturing, research and development design, testing and maintenance, explore the implementation of work order-based cancellation after verification, and do not implement unit consumption management.

Article 13 Allow the zone to carry out after-sales maintenance services for overseas products, products exported from China, and products in circulation in China.

Article 14 Explore the establishment of new trade pattern of “exhibition before trading” in the zone, achieve on-site observation, contract signing, and import and export formalities, and allow bonded display and exhibition of goods conveyed out of the zone.

Article 15 Under the premise of obtaining related national departments, support the zone to carry out financing lease, bonded delivery of futures, bonded ship registration business, and implement tax refund policy at port of departure.

Article 16 Support the zone to carry out cross-border e-commerce. For the commodities purchased by individuals through online shopping or other forms, if the quantity is reasonable for personal use, tax shall be levied in accordance with mailed goods.



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