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Customs Regulations on Control over Bonded Materials Imported by Materials Corporations for FFEs
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来源：中国法律法规大全 点击数： 更新时间：2005-9-18 20:10:50 |
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1991.04.01
CUSTOMS GENERAL ADMINISTRATION
he
materials corporation for handling delivery of the cargos and
completing the verifying and writing-off formalities; another copy
is for the FFEs; and another copy is for the Customs to place on
file to follow verifying and writing-off procedures.
@@ Article 8. FFEs that are entitled to tax reduction or
exemption in their import cargos may also enjoy tax reduction or
exemption when they purchase the same kind of cargos from the material
corporations. Those that are not entitled to tax reduction and
exemption shall pay Customs duties and the industrial and
commercial consolidated tax for the import link according to the
rules and regulations.
@@ Article 9. The duration is one year for the materials
corporations to keep the imported cargos in the bonded store-houses.
The corporations may apply to the Customs for extending the duration
in special conditions. But the extension of the duration shall not
exceed one year.
The cargos that are beyond the bond timelimit or are surplus
to the requirements of FFEs shall be shipped back out of Chinese
territory. The bonded cargos that fail to be shipped back out of the
territory beyond the timelimit shall be handled by the Customs in
accordance with Article 21 of "The Customs Law of the People's Republic
of China."
@@ Article 10. The bonded cargos imported by the materials
corporations shall not be sold or transferred to domestic
enterprises without approval by the Customs and the competent
economic and trade departments and shall not be exchanged with domestic
cargos for use.
@@ Article 11. Any act in violation of those regulations shall be
dealt with by the Customs according to the relevant provisions of
"The Customs Law of the People's Republic of China."
@@ Article 12. Customs control over the bonded means of
production imported by the Shenzhen Special Economic Zone shall
be exercised in accordance with "Regulations on Control over the
Market of Bonded Means of Production in the Shenzhen Special Economic
Zone."
@@ Article 13. The power to interpret the regulations rests
with the General Administration of Customs.
@@ Article 14. The regulations come into force on April 1, 1991.
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