*9条为了适应对外经济贸易的发展，便利生产、仓储、运输，促进社会主义现代化建设，根据《中华人民共和国海关法》，特制定本办法。
　　第二条保税仓库限于存放供来料加工、进料加工复出口的货物，或者暂时存放后再复运出口的货物以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。
　　第三条保税仓库应具有专门储存、堆放进口货物的安全设施；建立健全的仓储管理制度和详细的仓库帐册；配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。
　　建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照，填写《保税仓库申请书》，并按法规交验经贸主管部门批准经营有关业务的批件，向海关提出申请，经海关审核并派员实地调查后颁发《保税仓库登记证书》。
　　第四条保税仓库对所存的货物，应有专人负责，并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。
　　保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码，必须在海关监管下进行。
　　海关认为必要时，可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关帐册，必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。
　　保税仓库经理人应按章交纳监管手续费。
　　第五条保税货物在保税仓库所在地海关入境时，货主或其代理人应当填写进口货物报关单一式三份，加盖“保税仓库货物”印章并注明此货物系存入某保税仓库，向海关申报，经海关查验放行后，一份由海关留存、二份随货带交保税仓库。保税仓库经理人应于货物入库后即在上述报关单上签收，一份留存、一份交回海关存查。
　　货主在保税仓库所在地以外的其他口岸进口货物，应按海关对转关运输货物的法规办理转关运输手续。货物运抵后再按本条*9款的法规办理入库手续。
　　第六条保税货物经海关核准转为进入国内市场销售时，由货主或其代理人向海关递交进口货物许可证件、进口货物报关单和海关需要的其他单证并交纳关税和产品（增值）税或工商统一税后，由海关签印放行，将原进口货物报关单注销。
　　对用于中、外国际航行船舶的保税油料和零备件，以及用于在保修期限内免费维修有关外国产品的保税零备件，免征关税和产品（增值）税或工商统一税。
　　第七条对从来料加工、进料加工备料保税仓库提取的货物，货主应事先持批准文件、合同等有关单证向海关办理备案登记手续，并填写来料加工、进料加工专用报关单和《保税仓库领料核准单》一式三份，一份由批准海关备存，一份由领料人留存，一份由海关签盖放行章后交货主。
　　仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。
　　对提取用于来料加工、进料加工的进口货物，海关按来料加工、进料加工的法规进行管理并按实际加工出口情况确定免税或补税。
　　第八条保税货物复运出口时，货主或其代理人应当填写出口货物报关单一式三份并交验进口时由海关签印的报关单，向当地海关办理复运出口手续。经海关核查与实货相符合签印，一份留存，一份发还，一份随货带交出境地海关凭以放行货物出境。
　　第九条保税仓库进口供自己使用的货架、办公用品、管理用具、运输车辆，搬动、起重和包装设备以及改装用的机器等，不论是价购的或外商无价提供的，应按法规交纳关税和产品（增值）税或工商统一税。
　　第十条保税仓库所存货物储存期限为一年。如因特殊情况可向海关申请延期，但延期最长不得超过一年。保税货物储存期满仍未转为进口也不复运出境的，由海关将货物变卖，所得价款比照《中华人民共和国海关法》第二十一条的法规处理。
　　第十一条保税仓库所存货物在储存期间发生短少，除由于不可抗力的原因者外，其短少部分应当由保税仓库经理人承担交纳税款的责任，并由海关按有关法规进行处理。
　　第十二条保税仓库经理人如有违反本办法法规的行为或走私行为，由海关按《中华人民共和国海关法》和有关法规进行处理。
　　第十三条本办法自一九八八年五月一日起实施。
　　　　Administrative Rules of the Customs of thePeople'sRepublicofChina Concerning the Bonded Warehouse and Goods (Promulgated by theGeneralAdministrationofCustomsofthePeople's Republic of China on April 16, 1988)
　　　　Whole Doc.
　　Article 1
　　The presentrulesareherebyformulatedinordertomeetthe development offoreigneconomicrelationsandtrade,andfacilitate production, storage and transportation andpromotetheconstructionof socialist modernization in accordance with the Customs Law of the People's Republic of China.
　　Article 2
　　The bondedwarehouseisconfinedtostoregoodsofprocessing imported materials and buyer-supplied materials for re-export, or goods of temporary storage for re-export, and goods permittedbytheCustomsto enter the territory andsuspendtheformalityofimportduty.Other imported goods for general trade shall not be allowed to be stored inthe bonded warehouse.
　　Article 3
　　The bonded warehouseshallhavespecialsecurityfacilitiesfor storing andpilinguptheimportedgoods;shallestablishcomplete warehouse management system and detailed warehouseaccountbooks;shall providefull-timemanagementpersonneltrainedandapprovedbythe Customs. The operator of the warehouse shall have ability topaytaxto the Customs.
　　When setting up a bonded warehouse, the operator shall fill in the "Application for Bonded Warehouse Form" with the businesslicenseissued by the administrative bureau for industry and commerce, andshallsubmit the document of approval permitting toconducttherelevantbusinesses issued by the competent authority of foreign economic relations and trade, andapplytotheCustoms.Aftertheon-the-spotinvestigationand examination bytheCustoms,the"RegistrationCertificateofBonded Warehouse" shall be issued.
　　Article 4
　　The bonded warehouse shall have full-time personnel in charge of the storage of the goods， and shall list receipt， delivery and storage of the stored goods of last month into forms and report them within the first 5 days of each month to the Customs for verification.
　　The stored goods shall not be processed in the bondedwarehouse.If it is necessary to change the packages or print shipping marks,itshall be conducted under the Custom's supervision and control.
　　Considering necessary， the Customs may add locks jointly with the operator of the bonded warehouse. The Customs may at any time send its officer into the warehouse to check the storage and relevant account books of the goods， if necessary， the Customs may send its officer to station in the warehouse for supervision and control. The operator of the bonded warehouse shall offer office and necessary convenience for the Customs.
　　The operator of the bondedwarehouseshallpaythefeesofthe supervision and control in according to regulations.
　　Article 5
　　When the bonded goods enter into the territory through the Customs at which the bonded warehouse is located， the owner or his agent shall fill in declaration for imported goods intriplicate， and affix "Goods of Bonded Warehouse and state the goods will be stored in the specific bonded warehouse and declare to the Customs. After examination and release by the Customs， one copy shall be kept for the Customs' record， and other two copies shall be handed over to the bonded warehouse with the goods. The operator of the bonded warehouse shall at once sign the declaration after the receipt of the goods. One copy of the declaration shall be kept for record， and another copy shall be handed back to the Customs for record.
　　If the owner imports goods at a port at which the warehouse is not locate， the owner shall go through the formalities of transportation between deferent Customs according to the provisions of the Customs. When the goods arrive at the destination， the owner shall go through the formality of storage according to the provisions stipulated in Paragraph One of this Article.
　　Article 6
　　When the bonded goods enter the domestic market for sale upon verification and permission by the Customs， the owner of the goods or his agent shall submit the licenses of imported goods， the declaration for imported goods and other necessary documents to the Customs and pay the customs duty， product （value added） tax and consolidated industrial and commercial tax， and then the Customs shall release the goods with stamps on the documents， and shall nullify the original declaration for imported goods.
　　The bonded fuel and spare parts used by Chinese or foreign vessels on international routes and the bonded spare parts used for maintaining relevant foreign products free of charge relevant foreign products during the guarantee period shall be exempted from the Customs duty， the product（value added） tax and the consolidated industrial and commercial tax.
　　Article 7
　　When the owner wants to take delivery of the goods from the bonded warehouse of processing import materials and buyer-supplied materials， the owner shall beforehand go through the Customs formalities of registration on file with the document of approval contract and relevant documents and fill in the special declaration for processing imported materials and buyer-supplied materials the "Release Certificate of the Materials of Bonded Warehouse" in triplicate. One copy of the release certificate shall be kept by the approving Customs on file， one copy shall be kept by the person who draws the materials for records， and one copy shall be sent over to the owner of the goods with the Customs' stamp of release. The operator of the warehouse shall deliver the relevant goods based on the Release Certificate of the Materials with the Customs' stamp on it， and by it go through the procedure of conciliation to the Customs. For drawing theimportedmaterialsusedforprocessingimported materials and buyer-supplied materials,theCustomsshalladministrate them according to the regulations concerning processing imported materials and buyer-supplied materials,anddecidetaxexemptionorcollection according to actuarial facts of processing and export.
　　Article 8
　　When bonded goods are re-exported， the owner of the goods or his agent shall fill in the declaration for exported goods in triplicate and submit the declaration with the Customs' stamp obtained when the goods were imported for examination， and then go through the Customs formalities of re-export. After the documents have been examined by the Customs to tally with the goods， the Customs shall affix on the declaration for exported goods. One copy of the declaration shall be kept on file， one copy shall be handed back， and one copy shall be brought with the goods to the Customs where the goods leave the territory. By it the Customs will release the goods out of the territory.
　　Article 9
　　The goods shelves， office stationery， equipment for management，transport vehicles， equipment for moving， lifting and packaging and machines for refitting imported for self-use of the bonded warehouse shall be collected the Customs duties， the product （value added） tax and the consolidated industrial and commercial tax according to the regulations，no matter the equipment were purchased at price or offered free of charge by foreign businessmen.
　　Article 10
　　The duration of the goods stored in the bonded warehouse is one year. The extension of duration may be applied to the Customs because of special situations, but the extension shall not exceed one year. The bondedgoods which have not been imported nor re-transported out of the territory after the duration, shall be sold off by the Customs. The earningsgainedfrom the sale shall be handled according to the provisions of Article 21 of the Customs Law of the People's Republic of China.
　　Article 11
　　If the goods stored in the bonded warehouse happen to bemissingin the duration,theoperatorofthebondedwarehouseshalltakethe liability to pay the taxes for the shortage unlessitisduetoforce majeure. And the matter shall be dealt with by theCustomsaccordingto relevant regulations.
　　Article 12
　　If the operator of the bonded warehouse violates the present rules or undertakes smuggling, the Customs shall handle the case in accordance with the Customs Law ofthePeople'sRepublicofChinaandtherelevant regulations.
　　Article 13
　　These present Rules shall enter into force on May 1, 1988.