shall go through relevant procedures in accordance with relevant provisions on the export of goods, and issue the proving page of the declaration form for the export of goods;

(2) As for the living consumption goods, transport vehicles, etc. carried from the outer areas into Zhuhai Park for the use by an enterprise within the Park or by the administrative institution, the customs may not issue the proving page of the declaration form for the export of goods;

(3) As for the imported machines, equipment, raw materials, parts, components, elements, packing materials, materials for basic construction, etc. carried from the outer areas into Zhuhai Park, the enterprise concerned shall submit the customs with a list of such goods or articles, and go through the procedures for the customs declaration of export; the paid import link taxes for the aforesaid goods or articles may not be refunded.

Article 25 Where domestic materials belonging to taxable commodities for export are used during the process of processing and production of the goods carried by an enterprise within the Park to the outer area for outward processing, export tariff shall be levied on the domestic materials in accordance with relevant provisions when the processed products are carried back to the Park.

As for the materials which are carried from the outer area into the Park for the own use by an enterprise within the Park and will no longer exit the Park, the enterprise within the Park shall submit the customs with a list of relevant materials, which may be released upon approval of the customs.

Article 26 Where, as for the goods carried between Zhuhai Park and the outer area, the enterprise has filed a written application and gained the approval of the customs, the enterprise may go through centralized declaration procedures, and the tax rate and exchange rate on the date when the customs accepts the declaration at each entry or exit of the goods shall apply, unless it is otherwise prescribed by any law, administrative regulation or rule. The time limit for the centralized declaration may not exceed 30 days, and no cross-year declaration may be made.

Chapter IV Supervision Over the Goods Within Zhuhai Park

Article 27 The goods within Zhuhai Park may be circulated freely in the Park. Where goods are subject to cession or transferred between two enterprises within the Park, both enterprises shall timely report the names, quantities, values of the cession or transferred goods and other relevant items to the customs for archival filing.

Article 28 An enterprise within the Park may transfer the products that have been processed or produced by it into other area under special customs supervision or to a processing trade enterprise out of the Park for further processing and then re-export them, and the customs shall supervise the products according to relevant provisions on deep processing carryover of the goods exiting the export processing zone.

Article 29 An enterprise within the Park shall, as of the day starting its business, go through the procedures for report and verification at the competent customs of Zhuhai Park each year, and the competent customs of Zhuhai Park shall write off the application within 30 days as of accepting it. The relevant account books and original documents of the enterprise within the Park shall be preserved for at least three years as of the end of the writing-off.

Article 30 Where the goods within Zhuhai Park are damaged or lost due to force majeure, the enterprise within the Park shall timely make a written report to the competent customs of Zhuhai Park, and offer the relevant certifications issued by insurance institutions or disaster authentication department. After the verification and conformation by the competent customs of Zhuhai Park, the goods shall be dealt with in accordance with the following provisions:

(1) If the goods are lost, or not lost but of no more value for use, the customs shall go through the writing-off and tax exempting procedures according to law;

(2) If the goods of entry are damaged, and no longer have the original value for use but may be recycled, the enterprise within the Park may apply to the customs for going through the procedures for return. If the goods are to be carried to the outer area, the enterprise within the Park shall file an application, and shall, upon the approval of the competent customs of Zhuhai Park, go through the customs procedures according to the real condition of the goods when they are departing from the Park;

(3) Where the goods entering Zhuhai Park from the outer area are damaged, no longer have the original value for use but may be recycled, and are reported to the export enterprise in the outer area for replacement, they may be replaced with the goods of the same name, size, quantity and price with the damaged goods, and the return procedures shall be gone through at the competent customs of Zhuhai Park accordingly.

As for the goods to be returned to the outer area, the enterprise within the Park shall file an application to the competent customs of Zhuhai Park for return, offering the certifications and export documents by the competent taxation authority at the locality of registration, which prove that the exportation-related taxes for the goods have not been refunded or the refunded taxes have been turned in back to the competent taxation authority. If it is approved by the competent customs of Zhuhai Park, the return procedures shall be gone through. If the procedures for exportation-related tax refund have been fulfilled and the refunded taxes have not been turned in back to the competent taxation authority, the relevant issues shall be dealt with according to Item (2) of Paragraph 1 of the present Article.

Article 31 Where any goods is damaged or lost due to factors other than force majeure, such as inappropriate custody, the relevant issues shall be dealt with according to the following provisions:

(1) As for the goods entering Zhuhai Park from abroad, the enterprise within the Park shall, in accordance with the provisions on the import of goods in general trade, pay the import link tax to the customs for the damaged or lost goods of the original value according to law at the tax rate and exchange rate on the day when the goods enter Zhuhai Park and the customs accepts the declaration; and

(2) As for the goods entering Zhuhai Park from the outer area, the enterprise within the Park shall repay the relevant tax on domestic links, which are refunded due to export, and the customs shall go through the writing-off procedures on the basis of relevant documents.

Article 32 Where an enterprise within the Park manufactures products for export which are subject to passive quota administration, it shall report to the relevant departments for approval in advance.

Article 33 The customs shall conduct continuing bonded supervision over the bonded goods flowing between Zhuhai Park and other area under special customs supervision or a place under the customs' bonded supervision.

Where the goods are transferred into Zhuhai Park from areas under special customs supervision or places under the customs' bonded supervision which have adopted the system of tax rebate in the stage of entry of domestic goods into the parks (warehouses), the customs may not issue the proving page of the declaration form for export of goods. If the goods are transferred into Zhuhai Park from areas under special customs supervision or places under the customs' bonded supervision which have never adopted the system of tax rebate in the stage of entry of domestic goods into the parks (warehouses), the declaration procedures shall be gone through in accordance with relevant provisions on actual departure of the goods, and the customs at the transfer-out locality shall issue the proving page of the declaration form for export of goods.

Chapter V Supervision Over the Transport Vehicles and the Goods and Articles Brought by Individuals Entering

or Exiting Zhuhai Park

Article 34 Where a transport vehicle or an individual enters or exits Zhuhai Park, it/he shall pass through the special passageway as designated by the customs, and accept the customs' supervision and inspection.

Article 35 Where a freight vehicle or non-freight vehicle enters or exits the Park via special port passageway of the Zhuhai/Macao Cross-Border Industrial Zone, it shall obtain the approval of the competent administrative department, and go through the archival filing procedures at the competent customs of Zhuhai Park in accordance with the Measures of the Customs of the People's Republic of China for the Administration of Freight Enterprises, Their Vehicles and Drivers Traveling on Highways in Hong Kong and Macao (hereinafter referred to as the Measures for the Administration of Vehicles Traveling in Hong Kong and Macao).

Where a Macao vehicle enters or exits the Park via special port passageway of the Zhuhai/Macao Cross-Border Industrial Zone, the applicant shall, after obtaining the approval of the competent administrative department, apply to the competent customs of Zhuhai Park for archival filing upon the strength of the approval document of the competent administrative department and relevant documents on the vehicle owner/enterprise, automobile, driver, etc., and provide the guarantee recognized by the customs, while the customs shall decide whether to issue the Visa Certificate of Entry and Exit for the Automobiles From or to Macao.

Article 36 After a Hong Kong/Macao freight vehicle, non-freight vehicle or a Macao vehicle enters the Park via special port passageway of the Zhuhai/Macao Cross-Border Industrial Zone, it shall re-exit the Park within three months. Under certain circumstances, the time limit may, upon the approval of the competent customs of Zhuhai Park, be extended within the valid term for archival filing of the vehicle, provided that the extended term may not exceed three months.

Article 37 The customs shall supervise the freight vehicles entering the Park via special port passageway of the Zhuhai/Macao Cross-Border Industrial Zone according to the Measures for the Administration of Vehicles Traveling in Hong Kong and Macao and other relevant provisions.