注：根据海关总署关于废止部分海关规章的决定（海关总署令2007年第167号），本文自2007.11.2日起停止执行。
*9条为了促进经济技术开发区的建设和发展，加强海关管理，根据《中华人民共和国海关法》和国家对经济技术开发区的有关法规，特制定本法规。
第二条本法规适用于经国家批准的沿海港口城市兴办的经济技术开发区（以下简称开发区）。
第三条开发区内从事进出口业务的外贸企业、生产企业、应持国家主管部门的批准文件和工商行政管理部门颁发的营业执照，向所在地海关办理注册登记手续。
第四条开发区进出口货物应当由收、发货人或其代理人填写进、出口货物报关单向海关如实申报，并按照国家有关法规交验许可证件和其他有关单证，上述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监管办法办理。
第五条开发区内享受进出口货物优惠待遇的企业，应建立专门帐册，定期向海关书面报告进口物资使用、销售、库存以及出口等有关情况，由海关进行核查，海关有权随时进入企业检查货物情况和调阅有关帐册。
海关认为确有必要时，可以在有关企业中派驻海关人员进行监管，办理海关手续，有关企业应当免费提供办公场所和必要的方便条件。
第六条开发区内企业和机构，经国家法规的主管部门批准，进口供本开发区内使用货物，其关税、进口调节税和工商统一税（产品税或增值税）按以下法规办理：
（一）建设开发区基础设施所需进口的机器、设备和其他基建物资，予以免税；
（二）区内企业进口自用的建筑材料、生产和管理设备、生产用燃料，合理数量的生产用车辆、交通工具、办公用品及上述机器设备、车辆所需进口的维修零配件，予以免税；
（三）开发区内的行政机关、事业单位等机构进口自用合理数量的建筑材料、交通工具、办公用品、管理设备，比照本条第（二）项的法规办理。
（四）区内企业进口专为生产出口产品所实际耗用的原材料、零配件、元器件、包装物料，旅游饮食业营业用的餐料，利用外资养殖出口产品所需进口的饲料，予以免税。
（五）开发区进口本条第（一）（二）（三）（四）项法规范围以外的其他货物，照章征税。
第七条含有免税进口料件的制成品，经批准从内地运往开发区销售、使用的，按第六条的法规分别免征或补征税款。
第八条开发区内企业出口开发区生产的产品，免征出口关税。
使用内地料件或半成品，在开发区内加工出口应征出口关税的产品，凡经实质性加工，增值百分之二十以上的，可视为开发区产品，海关凭有关主管部门的证明文件，免征出口关税。
开发区企业代理或收购区外产品出口，应按国家有关法规办理；出口应征出口税的产品，照章征收出口关税。
第九条开发区进口的减免税货物只限在区内使用，未经批准，并办结海关手续，不得移作他用，不得擅自转让、销售、租赁区外。
第十条开发区内单位更新下来的原免税进口的机器、设备、公用物品运往内地，以及在开发区内承包工程的内地单位施工结束后，将上述物资运往内地，均应向海关交验有关主管部门的批准文件，经海关审核认可，酌情予以补税验放。
第十一条开发区内经营进料加工业务企业，其进出口有关物资分别按照《中华人民共和国海关对外商投资企业履行产品出口合同所需进口料件管理办法》和《中华人民共和国海关对进料加工进出口货物的管理办法》办理。
开发区内企业使用免税进口料件生产、装配的制成品，经有关主管部门批准内销时，有关企业应向海关补办进口手续，海关对其所含进口料件补征税款；在开发区内销售、使用的，按本法规第六条法规的原则免征或补征税款，对需补征税款的制成品，如货物所有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，海关按制成品的税率补征税款。
第十二条开发区内企业如需将进口的料件运往开发区外加工，应凭开发区主管部门的批准文件和与内地加工企业签定的加工合同向海关登记，由海关核发《登记手册》，加工后的成品，应按合同法规期限运回开发区，并在合同执行完毕后的一个月内，持《登记手册》向海关办理核销手续。
第十三条开发区以外的进口货物临时运往开发区使用时，应向海关申报，有关货物退回内地时，经海关查验确系原货的，可准予退回；未向海关申报的，有关货物退运内地时，按开发区进口货物运往内地的法规办理。
第十四条凡违反本法规或海关其他法规的，由海关按《中华人民共和国海关法》和其他有关法规的法规进行处理。
第十五条本法规自一九八八年五月十五日起施行。
Administrative Rules of the Customs of thePeople'sRepublicofChina for the Goods Entering and Leaving theEconomicandTechnologicalDevelopment Zones (Promulgated on April 26, 1988 by theGeneralAdministrationofCustoms of the People's Republic of China)
Whole Doc.
Article 1
The present Rules are formulated in order to promote the constructionand development oftheeconomicandtechnologicaldevelopmentzones, strengthen the Customs control, in accordance with the Customs Law ofthe People's Republic of China and the relevant Stateregulationsconcerning the economic and technological development zones.
Article 2
The present Rules apply to the economic and technological development zones (hereinafter referred to as the development zone) set up bycoastal cities with the State approval.
Article 3
Theforeigntradeenterprisesandproductiveenterpriseswhich conduct import and export businesses in the development zone shall present the approval documents of the competent authority and the business license issued by the administrative department of industryandcommercetogo through the Customs formalities ofregistrationatthelocalCustoms.
Article 4
When goods importedorexportedfromthedevelopmentzone,the consignee orconsignororhisagentshallfillinthedeclaration certificate of imported or exported goods anddeclaretheimportedand exported goods to the Customs according to the facts andsubmitlicenses and relevant documents for examination inaccordancewiththerelevant State regulations. Iftheabovementionedgoodsenterorleavethe territory at ports outside the development zone, the goods shall bedealt with according to the regulations concerning the Customssupervisionand control of transportation of goods between the Customs.
Article 5
The enterprises which enjoy the preferential treatmentsofimported and exported goods in the development zone shall establish special account books, report regularly to the Customs in writing the use,sale,storage and export of imported goods. The Customs shallverifythereportsand have the right to go into the enterprises at any time to checkthegoods and the relevant account books.
When considered necessary, the Customs shall send Customs officers to stationintheenterprisesforsupervisionandhandletheCustoms formalities. The relevant enterprises shall provide free in charge offices and necessary convenience.
Article 6
If the enterprises or institutes inthedevelopmentzonewantto import goods for self-use within the development zone with the approval of the competent State authority, the importduties,importadjustedtax, consolidated industrial and commercial tax (producttaxorvalueadded tax) shall be dealt with according to the following provisions:
1)Theimportedmachines,equipmentandother infrastructure construction materials needed by the infrastructureconstructionofthe development zone shall be exempted from duties;
2) The imported constructionmaterials,productionandmanagement equipment, fuel production,productionvehiclesofreasonableamount, means of transportation, office stationery and theimportedspareparts needed by the maintenance of the above mentioned machines,equipmentand vehicle shall be exempted from duties.
3)Theconstructionmaterials,meansoftransportation,office stationery,managementequipmentofreasonableamountimported for self-use by the administrative departments, institutes in thedevelopment zone shall be dealt with reference to the stipulation of above Paragraph.
4) The raw materials, spare parts, components speciallyimportedby the enterprises in the development zone and actually consumed in producing export products, and the food stuffusedforbusinessoftourismand catering trade, and the food imported for raising export products with use of foreign capital shall be exempted from duties.
5) Other goods imported by the development zone which are outside the range stipulated in Paragraph 1, 2, 3, 4 of thisArticleshallbepaid duties according to the regulations.
Article 7
If the products which contain materials or componentsexemptedfrom duties will be transported from the inland to thedevelopmentzonewith approval to be sold or used,theproductsshallbeexemptedfromor imposed duties separately according tothestipulationsofArticle6.
Article 8
The enterprises in the development zone export productsproducedin the development zone shall be exempted from export duties.
The products processed in the development zone for export,withuse of the materials and semi-products fromtheinland,maybedeemedas products of the development zone iftheproductshavebeenmaterially processed and the value of the products have increased up to 20% ormore. The Customs shall exempt the products from export duties according tothe testimonial documents issued by the relevant competent authority.
The enterprises in the development zone want toexportproductsof the inland by acting as agent or purchasing shall be dealt withaccording to the relevant State regulations. The productswhichshouldbelevied export duties shall be imposed export duties according to the regulations.
Article 9
The imported goods of thedevelopmentzonewhicharereducedor exempted from duties shall only be used within thelimitsofthezone. Without the permission and complete of the Customs formalities, thegoods shall not be transferred to other uses andshallnotbepresumptuously transferred, sold and leased outside the development zone.
Article 10
If the institutes in the development zone transport the replaced machines， equipment and office stationery originally imported and exempted from duties to the inland or the institutes of the inland which contract constructions in the development zone transport above mentioned equipment and materials to the inland after complete of the constructions， they shall submit the approval documents issued by the relevant competent authority to the Customs for examination. After the verification and approval， the Customs shall impose duties again according to the concrete conditions and release these goods upon examination.
Article 11
The relevant imported and exported materials of the enterprises which conduct the businesses of processing imported materials shall be dealt with in accordance with the Administrative Rules of the Customs of the People's Republic of China concerning the Imported and Exported Goods for Processing Imported Materials and the Administrative Rules of the Customs of the People's Republic of China concerning the Imported Materials and Components Needed by the Enterprises with Foreign Investments for carrying out Export Contracts.
　　When the enterprise in the development zone wants to sell the products produced or assembled with imported materials and components exempted from duties to the inland market with permission of the relevant competent authority， the enterprise shall again go through the Customs formalities of import， and the Customs shall impose duties on the materials and components contained in the products； When the enterprise wants to sell or use the products in the development zone， the products shall be exempted from or imposed duties according to the stipulations of Article 6 of the present Rules. If the owner or his agent of the goods can not declare clearly the name， quantity and value of the imported materials and components contained in the products， the Customs shall impose duties according to the product duty rate.
Article 12
If the enterprise in the development zone needs to process the imported materials and components outside the development zone， the enterprise shall register to the Customs by presenting the approval documents issued by the competent authority of the development zone and the processing contracts signed with the enterprise in the inland. The registration book shall be issued by the Customs upon check. The processed products shall be transported back to the development zone within the duration stipulated in the contracts. The enterprise shall go through the Customs formalities of conciliation by holding the registration book within one month after the complete of the contracts.
Article 13
The imported goods outside the development zone which will be transported temporarily into the development zone shall be declared to the Customs. When the goods are transported back to the inland， the Customs shall release the goods after examining the goods to be the original ones. If the goods have not been declared to the Customs， the goods shall be dealt with according to the regulations concerning the goods transported from the development zone to the inland when the goods are transported back to the inland.
Article 14
Violating the present Rules and other Customs regulations shall be dealt with by the Customs in accordance with the Customs Law of the People's Republic of China and other relevant regulations.
Article 15
The present Rules shall enter into force on May 15, 1988.