*9章总则
*9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，制定本法规。
第二条本法规适用于深圳、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*9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》的法规进行检查。
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法规办理。
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，并按照有关法规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，经国家法规的主管机构批准，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），按以下法规办理：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、国家法规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，均按法规税率照章征税。三、本条*9、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，按法规税率减半计征；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，按照国家有关法规，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》，并且按照有关法规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，除国家另有法规者外，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，由海关按照本法规第九条的法规，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
第二十条对违反本法规的走私、违章行为，应当由海关按照《中华人民共和国暂行海关法》和其他有关法规的法规处理。对触犯刑律的人员，由司法机关依法追究刑事责任。
第二十一条本法规由海关总署负责解释；各特区海关可根据本法规制定实施细则，报海关总署批准后施行。
第二十二条本法规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《法规》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法规》（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法规与本《法规》不一致的，以本《法规》为准。自本《法规》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 OFTHEPEOPLE'SREPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGEANDPOSTALARTICLES 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 producedby 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 EnteringorLeaving 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 ArticlesEnteringand 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 bypostbetweenSEZandotherareasinboth 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