*9条为了促进国家高新技术产业开发区的建设和发展，根据《中华人民共和国海关法》和国家关于高新技术产业开发区的有关政策法规，特制定本办法。
第二条本办法适用于经国家批准的高新技术产业开发区［以下简称开发区］内的高新技术企业［以下简称企业］。
第三条企业应在货物进口以前持下列文件向海关办理注册登记手续：
［一］由省、自治区、直辖市科委指定的审批部门颁发的高新技术企业证书；
［二］经批准有权经营进出口贸易的企业，向海关注册登记时还应交验经贸主管部门的批准文件；
［三］工商营业执照；
［四］企业的有关资料。
第四条企业为生产出口产品而进口的原材料、零部件免领进口许可证，海关凭出口合同以及开发区审批部门的批准文件验放，并比照进料加工有关法规办理进出口手续。有条件设立保税工厂、保税仓库的企业，经海关审核批准后按有关法规进行监管。
第五条企业用于开发区内高新技术开发，进口国内不能生产的仪器、设备，免征进口关税及产品税［增值税］或工商统一税。海关验凭开发区审批部门的批准文件予以审核后办理免税手续。随仪器、设备一同进口的配套零部件，按上款法规办理。在进口上述物资时，属于进口许可证管理的商品，还应向海关交验进口许可证。
第六条企业进口为拆解、试验用的高技术产品、样品、样机等，海关验凭开发区审批部门的批件并予以审核后免税放行。上述样品、样机不得移作他用或转让、出售。
第七条企业办理申请免税手续时，应填写免税申请表一式三份［见附件］，并交验进口合同副本，经海关审核后，加盖海关免税专用章，一份留存，一份交货主，一份寄送进口地海关，凭以办理海关进口免税手续。
第八条企业自行生产的产品出口，除国家限制出口或者另有法规者外，免征出口关税。企业从区外收购或代理出口产品，未在区内进行实质性加工并增值百分之二十以上的，照章征收出口关税。
第九条企业免税进口的仪器、设备只准在本企业内使用，未经批准并办结海关手续，不得擅自运出产业开发区或转让、销售、租赁和移作他用。
第十条企业进口本办法第四条的保税货物如转为内销，应经原审批部门批准和海关许可，并照章缴纳进口税款；其中属于国家实行进口许可证管理的商品，还应向海关交验进口许可证。
第十一条开发区内享受进出口优惠待遇的企业，应建立减免税货物的专门帐册，海关有权检查、调阅帐册及有关资料。
第十二条进出口货物如从开发区以外的口岸进出境，应按海关对转关运输货物的监管办法办理。
第十三条《中华人民共和国海关对进口减税、免税和保税货物征收海关监管手续费的办法》同样适用于开发区企业进口的减免税货物和保税货物。
第十四条设在经济特区、沿海开放城市、经济技术开发区的高新技术产业开发区，除按本办法办理外，同时享受所在地区的有关优惠政策。设在高新技术产业开发区的外商投资企业，除按本法规办理外，还应按海关对外商投资企业的有关法规办理。
第十五条凡违反本办法的，由海关按《中华人民共和国海关法》和其他有关法规处理。
第十六条本办法由海关总署负责解释。
第十七条本办法自一九九一年十月一日起施行。
中华人民共和国海关对国家高新技术产业开发区企业进出口货物免税申请表（见附表）
Customs Regulations of the People'sRepublicofChinafortheControl over Import and Export Goods in National High andNewTechnologyIndustry Development Zones (Promulgated on September 2, 1991 by Decree No. 26 of theCustomsGeneral Administration)
Whole Doc.
Article 1
With a view to promoting theconstructionanddevelopmentofthe DevelopmentZonesofHighandNewTechnologicalIndustries, these Regulations are formulated in accordancewiththeCustomsLawofthe People's Republic of China and related policiesandregulationsofthe State concerning the DevelopmentZonesofHighandNewTechnological Industries.
Article 2
TheseRegulationsshallbeapplicabletothehigh and new technological enterprises (hereinafter referred to as the enterprises)in the Development Zones of High and New Technological Industries (hereinafter referredtoastheDevelopmentZones)approvedbythe government.
Article 3
Before the importation of the goods, the enterprises shall go through the registration formalities to the Customs with the following documents:
(1) certificate of the high and new technologicalenterpriseissued by the verifyingdepartmentappointedbythescienceandtechnology committee of the province, autonomous region or municipality;
(2) approval document of the competent department of foreign economic relation and trade for an enterprisehavingforeigntraderightwhile registering at the Customs;
(3)businesslicenseissuedbytheindustrialandcommercial administration; (4) oher related documents of the enterprise.
Article 4
Raw materials, components and spare parts imported for the production of the export goods shall be exempted from import licenses, andshallbe releasedbytheCustomsagainsttheexportcontractsandapproval documents of the verifying department oftheDevelopmentZonesandbe subjecttotheimportandexportproceduresofinwardprocessing. Enterprises having conditions of establishing bonded factories andbonded warehouses shall be supervised according to relevant regulation afterthe Customs approval.
Article 5
Instrumentsandequipmentwhichareunable to be produced domestically and intended to be used for the development of thehighand new technology of the Development Zonesshallbeexemptedfromimport duties, product taxes (VAT)orindustrialandcommercialconsolidated taxes. The Customs shall deal with the duty-exemptionproceduresafter verifying the approval documentsofthecompetentdepartmentsinthe Development Zones. Spare partsaccompaniedintheimportationofthe instruments and equipment shall be dealt with in accordance with the above provision. The above-mentioned goods which are subject toimportlicense control shall also be provided with import licenses.
Article 6
High technical products, samples for dissembling and testing imported by the enterprises shall be released free of duty by theCustomsagainst the approval documents of theverifyingdepartment.Thesesamplesand sampling machines shall not be transferred for other usageorforsale.
Article 7
While applying for duty-exemption, the enterprise shall fillinthe application forms for duty- exemption intriplicateandsubmittothe Customs together with the copy of import contract. Aftertheexamination of the forms, the Customs shall stamptheduty-exemptionstamponthe forms and kept 1 copy for record, give 1 copy to the ownerofthegoods and post 1 copy to the Customs establishment at the placeofimportation of the goods to fulfill the import duty- exemption procedures.
Article 8
Goods produced by enterprises their own shall be exempted from export duties, except those subject to the State export restriction orotherwise provided.Export products from places outside theDevelopmentZonesor exported on behalf of others outside the Zones,forwhichthematerial processing of value added less than 20%, shall also besubjecttoduty- payment according to the regulations.
Article 9
Instrumentsandequipment imported by an enterprise with duty-exemption shall be used only for that enterprise, andshallneither be transported out of the Development Zones,norbetransferred,sold, rented, taken for other uses without theCustomsauthorizationandthe Customs procedures fulfilled.
Article 10
Bonded goods mentioned inArticle4oftheseRegulations,while transferred for home usage, shall beapprovedbytheformerverifying department and with the Customspermission,andthosesubjecttothe import license control shallbeprovidedwithimportlicensetothe Customs.
Article 11
Enterprises in theDevelopmentZonesenjoyingimportandexport preferential treatment shallsetupspecialaccountbooksforgoods enjoying duty- exemption and duty-reduction. The Customs shall be entitled to examine and read the account books and relevant documents.
Article 12
Import and export goods entering or leaving theCustomsterritories at places other than the Development Zones shall be dealt with astransit goods according to the related regulation.
Article 13
Regulations of the People's Republic of China GoverningtheCustoms Supervising Fees on Import Goods Granted with Duty Reduction orExemption and the Bonded Goods shall also be applicable to thegoodsgrantedwith duty reduction or exemption and bonded goodsintheDevelopmentZones.
Article 14
Development Zones Located intheSpecialEconomicZones,Opening Coastal Cities and Economic and Technological Development Zones shall also enjoy thepreferentialpoliciesofthespecialareasbesidesthese Regulations. Foreign-invested enterprises in the DevelopmentZonesshall alsobedealtwithinaccordancewith the regulations of the foreign-invested enterprises besides these Regulations.
Article 15
Activities in violation of these Regulations shall be dealtwithin accordance with the Customs Law of thePeople'sRepublicofChinaand other related regulations.
Article 16
TheseRegulationsshallbeexplainedbytheCustoms General Administration.
Article 17
These Regulations shall enter into force from October 1, 1991.