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《关于海关特殊监管区域内保税维修业务有关监管问题的公告》

[发布时间:2018-08-01 作者: 来源:昆明综合保税区]

《关于海关特殊监管区域内保税维修业务有关监管问题的公告》

Announcement on the Supervision of Bonded Maintenance in Special Customs Surveillance Zones

(发布时间:2015-12-14)

(Issue date: December 14, 2015)

为规范海关特殊监管区域(以下简称“区域”)内保税维修业务管理,现将有关事项公告如下:

The Announcement is issued for the purpose of regulating the management of bonded maintenance activates in special customs surveillance zones (SCSZs).

一、 本公告适用于保税区、出口加工区、保税物流园区、保税港区、综合保税区、珠澳跨境工业区珠海园区以及中哈霍尔果斯边境合作中心中方配套区等区域内开展以下保税维修业务:

I. This Announcement shall apply to the following bonded maintenance activities occurring at bonded zones, export processing zones, bonded logistics parks, bonded port areas, free trade zones, Zhuhai-Macau Cross-Border Industrial Zone Zhuhai Park, and Sino-Kazakhstan Khorgos Border Cooperation Center Chinese Area:

(一)以保税方式将存在部件损坏、功能失效、质量缺陷等问题的货物(以下统称“待维修货物”)从境外运入区域内进行检测、维修后复运出境;

(I) Goods with damaged parts, disabled functions or quality defects (hereinafter collectively called “goods to be maintained”) are transported from abroad to SCSZs to be detected and maintained in a bonded way, and then exported.

(二)待维修货物从境内(区域外)运入区域内进行检测、维修后复运回境内(区域外)。

(II) Goods to be maintained are transported to SCSZs from other places within China to be detected and maintained, and then transported out of SCSZs.

以运输工具申报进境维修的外籍船舶、航空器的海关监管,不适用本公告。

This Announcement shall not apply to the customs supervision of foreign vessels and aircrafts that are declared for entry into China for maintenance as means of transport.

二、 区域内企业可开展以下保税维修业务:

II. Enterprises in SCSZs may carry out the following boned maintenance activities, including:

(一)法律、法规和规章允许的;

(I) Maintenance activities allowed by laws, regulations and rules;

(二)国务院批准和国家有关部门批准同意开展的;

(II) Maintenance activities approved to be carried out by the State Council and relevant national agencies;

(三)区域内企业内销产品包括区域内企业自产或本集团内其他境内企业生产的在境内(区域外)销售的产品的返区维修。

(III) Maintenance of products (including products manufactured by enterprises in SCSZs and their domestic subsidiaries out of SCSZs) sold by enterprises in SCSZs domestically out of SCSZs.

除国务院和国家有关部门特别准许外,不得开展国家禁止进出口货物的维修业务。

Unless otherwise permitted by the State Council and relevant national agencies, goods prohibited to be imported or exported cannot be maintained.

三、 企业开展保税维修业务,应当开设H账册,建立待维修货物、已维修货物(包括经检测维修不能修复的货物)、维修用料件的电子底账。设立保税维修账册应当符合以下条件:

III. To carry out bonded maintenance activities, an enterprise shall create an H account (account for export processing enterprises) and an electronic original account for goods to be maintained, goods maintained (including goods failing to be repaired), and materials and parts for maintenance. To create an account for bonded maintenance, an enterprise shall satisfy the following conditions:

(一)建立符合海关监管要求的管理制度和计算机管理系统,能够实现对维修耗用等信息的全程跟踪。

(I) It has established management rules and a computer management system satisfying the regulatory requirements of the customs, for the whole-process tracking of maintenance consumption and other information.

(二)与海关之间实行计算机联网并能够按照海关监管要求进行数据交换。

(II) It has networked with the customs for data exchange according to the regulatory requirements of the customs.

(三)能够对待维修货物、已维修货物、维修用料件、维修过程中替换下的坏损零部件(以下简称“维修坏件”)、维修用料件在维修过程中产生的边角料(以下简称“维修边角料”)进行专门管理。

(III) It is able to conduct special management of goods to be maintained, goods maintained, materials and parts for maintenance, damaged parts replaced in maintenance (hereinafter referred to as “damaged parts”), and the leftovers (hereinafter referred to as “maintenance leftovers”) of materials and parts for maintenance generated in the process of maintenance.

按照法律、法规和规章规定须由区域管理部门批准的,企业应当提供有关批准文件。

Where the approval of the regional administration is required by any law, regulation or rules, the enterprise shall provide such approval.

四、 企业应当向海关如实申报保税维修货物的进、出、转、存和耗用情况,并向海关办理核销手续。

IV. Enterprises shall truthfully declare the entry, exit, transfer, storage, and consumption of goods under bonded maintenance to the customs and apply to the customs for corresponding write-off.

五、 待维修货物从境外运入区域内进行检测、维修(包括经检测维修不能修复的)后应当复运出境。待维修货物从境外进入区域和已维修货物复运出境,区域内企业应当填报进(出)境货物备案清单,监管方式为“保税维修”(代码1371)。

V. Goods to be maintained transported to SCSZs from abroad shall be exported after being detected and maintained, or found to be unrepairable. The Recording List of Import Goods and Recording List of Export Goods shall be filled out by enterprises in SCSZs when goods to be maintained enter SCSZs from abroad and are exported. This supervision method shall be “bonded maintenance” (code No. 1371).

六、 待维修货物从境内(区域外)进入区域,区域外企业或区域内企业应当填报出口货物报关单,监管方式为“修理物品”(代码1300),同时区域内企业应当填报进境货物备案清单,监管方式为“保税维修”(代码1371)。

VI. The Export Declaration shall be filled out by enterprises in or outside SCSZs when goods to be maintained enter SCSZs from other places within China, and this supervision method shall be “repaired goods” (code No. 1300). Besides, enterprises in SCSZs shall also fill out the Recording List of Import Goods, and this supervision method shall be “bonded maintenance” (code No. 1371).

七、 已维修货物复运回境内(区域外),区域外企业或区域内企业应当填报进口货物报关单,监管方式为“修理物品”(代码1300),已维修货物和维修费用分列商品项填报。已维修货物商品项数量为实际出区域数量,征减免税方式为“全免”;维修费用商品项数量为0.1,征减免税方式为“照章征税”,商品编号栏目按已维修货物的编码填报;适用海关接受已维修货物申报复运回境内(区域外)之日的税率、汇率。

VII. The Import Declaration shall be filled out by enterprises in or outside SCSZs when goods to be maintained leave SCSZs for other places within China, and this supervision method shall be “repaired goods” (code No. 1300). Information concerning goods maintained and maintenance costs shall be included in the list. The number of maintained goods shall be the number of goods that have left SCSZs after maintenance, and tax on such goods shall be exempted. The number of maintained goods shall be accurate to 0.1, and the tax exemption method shall be “levy according to regulations”. The codes of goods shall be written in the box of “Product Codes”. Tax rate and exchange rate shall be subject to those adopted on the day when goods maintained are declared for leaving SCSZs for other places within China upon the permit of the customs.

区域内企业应当填报出境货物备案清单,监管方式为“保税维修”(代码1371),商品名称按已维修货物的实际名称填报。

Enterprises in SCSZs shall fill out the Recording List of Export Goods, and this supervision method shall be “bonded maintenance” (code No. 1371). The real name of goods maintained shall be provided.

企业应当向海关提交维修合同(或含有保修条款的内销合同)、维修发票等单证。保税维修业务产生的维修费用完税价格以耗用的保税料件费和修理费为基础审查确定。对外发至区域外进行部分工序维修时发生的维修费用,如能单独列明的,可以从完税价格中予以扣除。

Enterprises shall submit such documents as the maintenance contract (or domestic sales contract with warranty terms), and maintenance invoices to the customs. The duty-paid value of maintenance fee arising from bonded maintenance activities shall be reviewed according to bonded material cost and repair cost. Maintenance fee occurring outside SCSZs may be deducted from the duty-paid value if the fee can be listed independently.

八、 待维修货物从境内(区域外)进入区域和已维修货物复运回境内(区域外)需要进行集中申报的,企业应当参照《中华人民共和国海关保税港区管理暂行办法》(海关总署令第191号)有关规定办理手续.

VIII. Where centralized declaration is required when goods to be maintained enter SCSZs from other places within China, and leave SCSZs for other places within China, enterprises shall go through relevant formalities in line with the Interim Measures of the Customs of the People's Republic of China for the Administration of Bonded Port Areas (Decree No. 191 of the General Administration of Customs).

九、 维修用料件按照保税货物实施管理,企业应当按照《海关特殊监管区域进出口货物报关单、进出境货物备案清单填制规范》和《中华人民共和国海关进出口货物报关单填制规范》对维修用料件进出境、进出区域、结转等进行申报。

IX. Materials and parts for maintenance shall be managed as bonded goods. Enterprises shall, in accordance with the Regulations on the Filling of Import/Export Declaration and Recording List of Import/Export Goods at Special Customs Surveillance Zones, and Regulations on the Filling of Import/Export Declaration of the Customs of the People’s Republic of China, declare the import, export and transit of materials and parts for maintenance.

十、 对从境外进入区域的待维修货物产生的维修坏件和维修边角料原则上应复运出境,监管方式为“进料边角料复出”(代码0864)或“来料边角料复出”(代码0865)。确实无法复运出境的,可参照《海关总署 环境保护部 商务部 质检总局关于出口加工区边角料、废品、残次品出区处理问题的通知》(署加发〔2009〕172号)办理运至境内(区域外)的相关手续。

X. Damaged parts and maintenance leftovers generated during the maintenance of goods entering SCSZs from abroad shall be, in principle, exported, and the supervision method shall be “export of import maintenance leftovers” (code No. 0864), or “export of supplied maintenance leftovers” (code No. 0865). Damaged parts or maintenance leftovers that cannot be exported may be transported to other places within China in line with the Notice of the General Administration of Customs, Ministry of Environmental Protection, Ministry of Commerce, and General Administration of Quality Supervision Concerning the Treatment of leftovers, Wastes, and Damaged Parts from Export Processing Zones (S. J. F. [2007] No. 172).

对从境内(区域外)进入区域的待维修货物产生的维修坏件和维修边角料,可通过辅助管理系统登记后运至境内(区域外)。

Damaged parts and maintenance leftovers generated during the maintenance of goods entering SCSZs from other places within China may be transported to other places within China after being registered in the assistant management system.

维修坏件和维修边角料属于固体废物的,应当按照环境保护部、商务部、发展改革委、海关总署、质检总局联合制发的《固体废物进口管理办法》(环境保护部令第12号)有关规定办理。

Solid damaged parts and maintenance leftovers shall be treated in line with the Administrative Measures for the Import of Solid Waste (Decree No. 12 of the Ministry of Environmental Protection) jointly issued by the Ministry of Environmental Protection, Ministry of Commerce, National Development and Reform Commission, General Administration of Customs, and General Administration of Quality Supervision.

十一、 在进出境申报时,企业应当按进出境实际运输方式填报进(出)境货物备案清单的运输方式栏目。在自境内进出区申报时,企业应当按《海关特殊监管区域进出口货物报关单、进出境货物备案清单填制规范》的规定填报进出口货物报关单、进(出)境货物备案清单的运输方式栏目。

XI. During import and export declaration, enterprises shall fill out the box of “Mode of Transportation” on the Recording List of Import Goods and Recording List of Export Goods with the real modes of transportation. For the declaration of goods from or leaving for other places within China, the box of “Mode of Transportation” on the Import Declaration or Export Declaration and Recording List of Import Goods or Recording List of Export Goods shall be filled out according to the Regulations on the Filling of Import/Export Declaration and Recording List of Import/Export Goods at Special Customs Surveillance Zones.

十二、 维修业务开展过程中,由于部分工艺受限等原因,区域内企业需将维修货物外发至区域外进行部分工序维修时,可比照《中华人民共和国海关保税港区管理暂行办法》(海关总署令第191号)第28条规定办理有关手续,并遵守有关规定。

XII. Where goods to be maintained need to be partly maintained outside SCSZs due to technical reasons, enterprises shall go through relevant formalities in line with Article 28 of the Interim Measures of the Customs of the People's Republic of China for the Administration of Bonded Port Areas (Decree No. 191 of the General Administration of Customs).

十三、 保税维修业务账册核销周期不超过两年。\

XIII. The write-off period of a bonded maintenance account shall not exceed two years.

十四、 有下列情形之一的,企业应当予以整改。整改期间,海关不受理新的保税维修业务:

XIV. In any of the following circumstances, an enterprise is required to correct its behavior without carrying out any new maintenance activity.

(一)不符合本公告第二、三条所述业务开展条件的;

(二)涉嫌走私被海关立案调查的;

(三)一年内两次发生违规的;

(四)未能在规定期限内将已维修货物、待维修货物、维修坏件或维修边角料按规定处置的。

(I) The enterprise carry out maintenance activities that violate the regulations specified in “II” and “III” of the Announcement;

(II) The enterprise is investigated by the customs on suspicion of smuggling;

(III) The enterprise violates regulations twice in one year; or

(IV) The enterprise fails to treat goods maintained, goods to be maintained, damaged parts or maintenance leftovers as required within the time limit.

第四项所述“规定期限”由主管海关根据保税维修合同和实际情况予以确定。

“Time limit” mentioned in “(IV)” shall be determined by the competent customs according to the bonded maintenance contract and actual situation.

企业完成整改,并将整改结果报主管海关认可后,企业方可开展新的保税维修业务。

An enterprise subject to correction shall only carry out new maintenance activities after its correction results are recognized by the competent customs.


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