中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
海关总署
中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
1986年3月25日,海关总署
第一章 总 则
第一条 为了促进经济特区的发展,维护国家利益,保障社会主义经济建设的顺利进行,制定本规定。
第二条 本规定适用于深圳、珠海、汕头、厦门四个经济特区(以下简称特区)。
第三条 进出特区的货物、运输工具、行李物品、邮递物品,必须经由设有海关机构的铁路车站、公路道口、港口码头、机场、邮局通过,并向海关申报,接受海关监管。
第四条 特区内从事进出口业务的外贸企业、生产企业,应当持省级以上对外经济贸易管理部门或特区人民政府批准的证件,向海关办理登记手续。海关认为确有必要,可以在前款的生产企业中派驻海关人员进行监管,办理海关手续;各该企业应当免费提供必需的办公场所和用房。本条第一款所列企业应当定期向海关书面报告进口货物的使用、销售、库存等有关情况,由海关进行核查。
第五条 严禁利用国家给予特区的优惠和便利条件进行走私违法活动。海关对特区内有藏匿走私物品嫌疑的场所,有权依照《中华人民共和国暂行海关法》的规定进行检查。
第六条 由外国和香港、澳门等地区(以下简称境外)通过特区运进内地或者由内地通过特区运出境外的货物、运输工具、行李物品、邮递物品,按照国家对进出口的有关管理规定办理。
第七条 特区海关对进出特区的货物、运输工具、行李物品、邮递物品,应当按进口、出口和来往特区与内地等情况分别作出统计。
第二章 对进出特区的货物的管理
第八条 特区进出口货物,应当由收货人、发货人或他们的代理人填写进出口货物报关单向海关申报,并按照有关规定交验许可证件和其他有关单证。
第九条 特区内的行政机关、企业、事业等单位,经国家规定的主管机构批准,进口供特区内使用的货物,其关税和工商统一税(产品税或增值税),按以下规定办理:一、用于特区建设和生产所需的机器、设备、零件、部件、原料、材料、燃料及货运车辆,旅游、饮食业营业用的餐料,行政机关、企业、事业等单位自用的、数量合理的办公用品和交通工具,予以免税。二、国家规定限制进口的货物及其零件、部件,除供本企业生产或营业自用的,以及供行政机关、事业单位自用的予以免税外,均按规定税率照章征税。三、本条第一、二项所列物品以外的其它货物,每年由国家授权的部门审定进口额度,在进口额度以内的货物,按规定税率减半计征;对超出额度部分的货物照章征税。
第十条 特区企业出口特区产品,免征出口关税。
第十一条 特区企业生产的制成品,按照国家有关规定,经批准运往内地,发货人或其代理人应当填写《经济特区运往内地货物报关单》,并且按照有关规定交验许可证件和其他有关单证,经海关查验后放行。特区进口的货物,除国家另有规定者外,严禁转销内地。
第十二条 特区企业使用免税进口的原料、材料、零件、部件(以下简称料、件)加工装配的制成品,应复运出口。前款制成品,经批准运往内地时,海关对进口料、件补征税款;在特区内销售的,对其所用的料、件,由海关按照本规定第九条的规定,免征或补征税款;需补征税款的制成品,发货人或其代理人对所含进口料、件的品名、数量、价值申报不清的,海关按制成品补征税款。
第十三条 从内地运进特区的货物,收货人或其代理人应当向海关申报,经海关查验后放行。
第三章 对进出特区的运输工具的管理
第十四条 进出特区的船舶、火车、汽车和航空器,应当由运输工具的负责人、所有人或他们的代理人向海关申报,接受海关检查。
第十五条 特区内经营客货运输企业的汽车、船舶和其他企业所有或者个人自有进出特区的运输汽车、船舶,应当由所属单位或所有人,持特区有关主管部门批准的证件,向海关登记、备案。登记内容包括:车、船数量,车、船牌照号码、名称及驾驶员(或船员)名单等。
第四章 对进出特区的行李物品和邮递物品的管理
第十六条 由境外运进特区或者由特区运出境外的个人行李物品以及从境外寄入特区或者从特区寄往境外的个人邮递物品,分别按照海关对进出境旅客行李物品和运进运出邮递物品监管办法办理。
第十七条 境外人员在特区购置住宅或者在特区长期居住,需要运进安家物品,应当持特区有关主管部门出具的证明文件向海关申请,经海关核准,在自用、合理数量范围内的,予以查验免税放行。
第十八条 来往于特区与内地的人员携带的行李物品,以合理数量为限,海关查验放行。
第十九条 从特区寄往内地或者从内地寄进特区的个人邮递物品,以合理数量为限。
第五章 附 则
第二十条 对违反本规定的走私、违章行为,应当由海关按照《中华人民共和国暂行海关法》和其他有关法规的规定处理。对触犯刑律的人员,由司法机关依法追究刑事责任。
第二十一条 本规定由海关总署负责解释;各特区海关可根据本规定制定实施细则,报海关总署批准后施行。
第二十二条 本规定自一九八六年四月一日起施行。(注解:一九八六年三月二十一日国务院对本《规定》的批复(国函〔1986〕42号):《中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定》(国发〔1984〕161号)中,关于对经济特区的进口货物征收工商统一税的规定与本《规定》不一致的,以本《规定》为准。自本《规定》施行之日起,国务院一九八四年七月十七日发布的国发〔1984〕94号文件即行废止。)(附英文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'SREPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE ANDPOSTALARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC ZONES
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
PROVISIONS OF THE GENERAL CUSTOMS ADMINISTRATION OF THE PEOPLE'S
REPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE AND
POSTAL ARTICLES ENTERING OR LEAVING THE SPECIAL ECONOMIC ZONES
(Approved by the State Council on March 21, 1986, promulgated by
the General Customs Administration on March 25, 1986)
Chapter I General Provisions
Article 1
These Provisions are formulated with a view to promoting the development
of Special Economic Zones, safeguarding national interests and ensuring
the smooth progress of socialist construction.
Article 2
These Provisions shall apply to the four Special Economic Zones: Shenzhen,
Zhuhai, Shantou and Xiamen (hereinafter referred to as "SEZ").
Article 3
Goods, means of conveyance, luggage and postal articles entering or
leaving SEZ shall go through the railway stations, road passes, sea ports,
aerodromes or post offices where there are Customs establishments and
shall be subject to declaration to the Customs and to its supervision and
control.
Article 4
All foreign trade enterprises or production enterprises within SEZ engaged
in import or export business shall complete the formalities of
registration at the Customs against the documents of approval issued by
the foreign economic and trade administrations at the provincial level or
above, or by SEZ people's governments.
If it is necessary, Customs officers may be sent to the aforesaid
production enterprises and stationed there for the performance of
supervision and control and the conduct of Customs procedures. All such
enterprises shall provide necessary offices and accommodations free of
charge.
Regular written reports on the end-use, sales and inventory of the
imported goods shall be submitted to the Customs by the enterprises
mentioned in Paragraph 1 of this Article for inspection and verification.
Article 5
Smuggling and other illegal activities carried out by taking advantage of
the preferential treatments granted to SEZ by the State are strictly
prohibited. The Customs is empowered to inspect, in accordance with the
Interim Customs Law [*1] any premises in SEZ which are suspected of
concealing smuggled goods.
Article 6
Goods, means of conveyance, passengers' luggage and personal effects and
mails destined to or originated from the non-SEZ areas of China, on their
way, from or to foreign countries or regions of Hong Kong and Macao via
SEZ, shall be handled in accordance with relevant State regulations on the
control of imports and exports.
Article 7
The Customs establishments in SEZ shall register the statistics of the
goods, means of conveyance, passengers' luggage and personal effects, and
mails entering and leaving SEZ according to the categories of import,
export or transport between SEZ and the non-SEZ areas.
Chapter II Control over Goods Entering or Leaving SEZ
Article 8
The consigner or the consignee or his agent shall fill in the Customs
declaration forms declaring the goods entering or leaving SEZ and submit
the relevant licenses and other documents to the Customs for examination
in accordance with pertinent regulations.
Article 9
The Customs duties and consolidated industrial and commercial taxes
(products tax and value added tax) on goods imported by the administrative
organs, institutions and enterprises in SEZ for use within SEZ, upon
approval of the competent authorities specified by State regulations,
shall be dealt with in the following ways:
(1) No duty and tax shall be levied on the machines, equipment, spare
parts, components, materials, fuel and transport vehicles imported for
construction and production in SEZ, nor on foodstuffs for the tourism and
catering trade and office equipment and means of transport imported in
reasonable quantities by enterprises, institutions and administrative
organs for their own use.
(2) Duties and taxes shall be levied at specified rates on goods, spare
parts, and components which are subject to import restrictions set by the
State, except those imported by enterprises for their own use in
production and business operations or by administrative organs and
institutions for their own use.
(3) The departments authorized by the State shall review and determine
annual import quotas for goods other than those listed in Items (1) and
(2) of this Article, and duties and taxes shall be computed and collected
on the goods imported within the set quotas at half of the specified
rates, and full-rate duties and taxes shall, according to relevant
regulations, be levied on the goods imported beyond the set quotas.
Article 10
Exemption from export duties shall be granted to export goods produced by
enterprises in SEZ.
Article 11
When the finished products manufactured in SEZ are transferred to non-SEZ
areas upon approval according to the relevant State regulations, the
consigner or his agent shall declare to the Customs by filling out a
declaration form for the transference of goods to other areas from SEZ and
submit it together with the approval documents and other relevant papers
to the Customs in conformity with the regulations. The aforesaid products
shall be released by the Customs after checking.
Goods imported into SEZ are strictly prohibited from being transferred to
other areas for sale unless otherwise stipulated by the State.
Article 12
Finished products processed or assembled by enterprises in SEZ with raw
materials, spare parts, components (hereinafter referred to as materials
and parts) imported duty free shall be re-exported.
Where the finished products mentioned above are transshipped, upon
approval, to other areas, payment of duties and taxes shall be calculated
on the basis of the imported materials and parts employed in the products.
Where the products are sold within SEZ, exemption from or payment of
duties and taxes on the imported materials and parts shall be handled
according to the stipulations in Article 9 of these Provisions. In a case
where the consigner or his agent fails to clarify the description,
quantities and value of imported materials and parts employed in the
products, payment of duties and taxes shall be calculated at such a rate
as if the finished products as a whole had been imported.
Article 13
The consignee or his agent shall declare to the Customs on goods
introduced into SEZ from other areas and the Customs shall release such
goods after checking.
Chapter III Control over Means of Conveyance Entering or Leaving SEZ
Article 14
All ships, trains, vehicles and aircraft entering or leaving SEZ shall be
declared to the Customs by the persons in charge, the owners or owners'
agents for inspection.
Article 15
All vehicles and vessels engaged in freight or passenger service or those
owned by enterprises or individuals in SEZ for transportation shall be
registered for the record at the Customs by the owners of the vehicles and
vessels with the approval documents issued by the relevant competent
authorities of SEZ together with a list stating the total number of
vehicles or vessels, licence numbers, their designations, names of the
drivers or of the crew.
Chapter IV Control over Luggage and Postal Articles Entering and Leaving SEZ
Article 16
Luggage carried by passengers entering SEZ from abroad or leaving SEZ for
abroad and personal articles sent by post from abroad into SEZ or sent
abroad by post from SEZ shall all be dealt with according to the Customs
rules on the control over the luggage and articles carried by the
passengers or postal articles entering or leaving Chinese territories.
Article 17
Articles intended for the establishment of the persons from abroad who
have bought residential houses or have decided to reside in SEZ for a long
time shall be declared to the Customs with the certification papers issued
by the relevant competent authorities of SEZ. The articles shall be
released duty free after Customs inspection if they are verified to be for
personal use and within reasonable quantities.
Article 18
Luggage carried by passengers travelling between SEZ and other areas shall
be restricted to reasonable quantities and be released by the Customs
after checking.
Article 19
Personal articles sent by post between SEZ and other areas in both
directions shall be in reasonable quantities.
Chapter V Supplementary Provisions
Article 20
Smuggling and other infringements upon these Provisions shall be dealt
with by the Customs according to the Interim Customs Law [*2] and other
relevant regulations. The judicial organs shall investigate the criminal
responsibilities of those who violate the criminal law.
Article 21
The right to interpret these Provisions resides in the General Customs
Administration; the Customs establishments in SEZ may, in accordance with
these Provisions, formulate specific rules for implementation, which shall
be enforced after approval by the General Customs Administration.
Article 22
These Provisions shall be effective as of April 1, 1986.
Notes:
[*1] [*2] The Interim Customs Law has been superseded by the Customs of
Law of the People's Republic of China, which was adopted at the 19th
Meeting of the Standing Committee of the Sixth National People's Congress
of the People's Republic of China on January 22, 1987 - The Editor
听证不能在政府采购执法中缺位
2006年05月24日 http://finance.sina.com.cn
北京市辽海律师事务所主任:谷辽海 文章来源:经济参考报
政府采购行政执法听证程序,是指政府采购行政监督管理部门依照我国政府采购法和行政处罚法等法律的有关规定,对行政相对人做出较大数额的罚款、禁止交易、吊销许可证或者执照等行政处罚决定之前,指派专人听取案件调查人员和当事人对案件事实、处罚理由以及适用的法律依据所作的陈述、质证和辩驳的程序。笔者认为,政府采购行政处罚中的听证程序,是政府采购行政主管部门做出上述行政处罚决定的一个必经程序。
然而,《政府采购法》实施三年多来,几乎所有的政府采购案件都没有纳入《行政处罚法》所规定的听证程序。其原因可能有两方面,其一是,政府采购的监督管理部门刚刚接触到政府采购行政案件,尚未完全熟悉我国政府采购法的内容和行政执法程序;其二是,《政府采购法》立法时还没有注意到此类案件的听证意义,国家财政部颁布实施的有关政府采购的行政规章均没有将听证程序纳入各级财政机关政府采购行政执法中。
我国《行政处罚法》颁布后,财政部曾在1998年5月15日颁发了《财政部门行政处罚听证程序实施办法》。随着实践的发展和法制的完善,2005年1月10日,财政部又公布了修改后的《财政机关行政处罚听证实施办法》(以下简称《实施办法》)。遗憾的是,《实施办法》没有将数种类行政处罚合并执行时列入听证程序,也没有将禁止、限制供应商交易活动纳入听证范围。
《行政处罚法》所规定的听证程序主要是就行政主体对相对人实施行为处罚时所必须进行的。政府采购中的行为处罚,是限制和剥夺供应商参加政府采购活动资格的处罚措施。笔者认为,在实施这种处罚时必须赋予相对人的听证权。根据《行政处罚法》第四十二条规定,行政机关做出责令停产停业、吊销许可证或者执照、较大数额罚款等行政处罚决定之前,应当告知当事人有要求举行听证的权利;当事人要求听证的,行政机关应当组织听证。
实践中的政府采购违法案件,一旦供应商的违法事实成立,必须同时被处以三种处罚,这是非常严重的行政处罚。例如《政府采购法》第七十七条规定,供应商如果提供虚假材料谋取中标、成交的,所遭遇的行政处罚将是:本次采购合同金额千分之五的罚款,列入不良记录名单,在一年至三年内禁止参加政府采购活动。在这三种行政处罚种类中,罚款是属于财产罚,列入不良记录名单是属于声誉罚,禁止交易是属于行为罚。后二种处罚都是非常严重的处罚,直接影响到供应商的生存和发展。倘若不赋予相对人在行政执法过程中的救济权,则有悖于我国行政处罚法的立法精神。
总之,《行政处罚法》所设定的听证程序是一项非常重要的法律制度。作为政府采购行政执法主体的财政管理部门对供应商或采购主体所实施的行政处罚,在政府采购的法律实践中,几乎都没有经过听证程序。
依照《政府采购法》法律责任这一章节的内容,政府采购当事人在许多情形下所遭遇的是数项行政处罚种类共同并处。在此情形下,应该赋予政府采购行政管理相对人的听证权。实施听证制度有利于控制行政主体滥用行政权力和及时避免发生违法行政行为,是行政执法程序中的核心制度。就我国各级政府采购活动的监管机关来说,应该关注一下行政处罚法的听证制度。听证制度的设立,对政府采购行政主管部门来说,有利于查明案件事实,促使执法人员“兼听则明”;有利于正确适用法律,减少和防止错误的行政处罚,从而减少行政复议和行政诉讼;有利于改善与当事人之间的关系,促进依法行政和自觉守法。所以实施听证制度对于政府采购行政执法工作非常有帮助。