Article 16 Enterprises in the park shall, in accordance with the Accounting Law of the People's Republic of China and the provisions of the relevant laws and administrative regulations, regulate accounting management, maintain account books and compile statements and reports, which meet the requirements of Customs supervision, and keep record of their financial situation as well as such information as the stock, conveyance, transfer, sale, simple processing, and utilization of goods and articles transported in or out of the park, faithfully fill out the relevant documentations, account books, and keep accounts and make business accounting based on the legal and valid vouchers

Enterprises in the park shall compile reports on the import, export, transfer and storage of goods on monthly basis and the annual financial statements, and regularly report them to the competent Customs in the park.

Chapter III Customs Supervision Over Goods Entering and Exiting the Park

Section I Supervision Over Goods Transported Between The Park Areas and Foreign Countries

Article 17 The Customs shall implement archival filing management as to the goods transported between the park and foreign countries, except the tax-free import goods for the self use of the park, goods in international transit or goods concerning which other laws or administrative regulations prescribes otherwise. After overseas goods have reached the ports, enterprises in the park (or agents thereof) may transport the goods directly to the park upon the strength of the manifest of cargo, and then go through declaration formalities with the competent Customs in the park upon the strength of the archival filing checklists of goods that enter the territory of China.

Article 18 Goods transported between the park and foreign countries shall be declared with the competent Customs in the park. If the entry and exit ports of the goods in the park are not situated within the area under the jurisdiction of the competent Customs of the park, the declaration formalities may be gone through with the Customs in the ports upon the approval of the competent Customs in the park.

Article 19 If such international transit businesses as the transport of the full container load in and out, and groupage for the second time, are carried out in the park, the enterprise that carries out such businesses shall send electronic data of the manifest of cargo to the Customs, and the enterprise concerned in the park shall apply for delivery and consolidation to the competent Customs in the park, and go through the Customs declaration formalities for entry and exit of goods upon the strength of the manifest of cargo, and other documents.

Article 20 Goods shipped to foreign countries from the park are exempt from export tax, except as otherwise prescribed by any other laws or administrative regulations.

Article 21 The Customs shall handle the tax exemption formalities for the following goods and articles that are transported into the park from overseas:

1. Equipment and materials as are needed for the construction projects of infrastructure in the park;

2. Machines, loading and unloading equipment, warehouse facilities, management facilities as are needed for the enterprises in the park to carry out business, and the consumables, components and parts, and tools for their maintenance; and

3. Reasonable amount of office supplies for the self use of the administrative organ of the park and the operating entity thereof, and enterprises in the park.

Article 22 The Customs houses shall handle the formalities concerning protective tariff for the following goods that are transported into the park from overseas:

1. Goods and packing materials thereof as are needed for the enterprises in the park to carry out business;

2. Goods imported under processing trade;

3. Goods in transit trade;

4. Goods preserved temporarily for foreign businessmen;

5. Materials and components and parts for the maintenance of the ocean-going vessels and international aircrafts;

6. Import consignment;

7. Goods entered for testing and maintenance, and the components and parts thereof;

8. Exhibits and samples for order by sample;

9. General trade goods whose Customs clearance formalities have not been gone through; and

10. Other entry goods as approved by the Customs.

Article 23 The administrative organ of the park and the operating entity thereof, and enterprises in the park shall, in accordance with the relevant provisions on goods import under general trade, go through declaration formalities for the means of transport and living consumption goods imported by them for self use from overseas.

Article 24 Goods transported between the park and foreign countries are not subject to the import and export licensing administration, except as otherwise prescribed by laws, administrative regulations and rules.

Section II Supervision Over Goods Transported Between The Park and the Areas Beyond the Park

Article 25 For goods transported between the park and the areas beyond the park, the enterprise in the park or the consignor or consignee (or agents thereof) the areas beyond the park shall go through declaration formalities with the competent Customs in the park.

Where an enterprise in the park engages in the import and export trade in the area beyond the park and goods are not transported into and out of the park in fact, it may go through declaration formalities with the competent Customs at the locality of the consignor or the consignee or with the Customs at the port of the actual entry and exit of the goods.

Article 26 Shipment of goods from the park to the area beyond the park shall be regarded as import, the enterprise in the park or the consignee (or agents thereof) in area beyond the park shall lodge declaration with the competent Customs in the park according to the relevant provisions concerning import goods, and the Customs shall handle the formalities in light of the actual ways of supervision when the goods are transported out of the park.

Article 27 Where an enterprise in the park distributes goods by crossing the Customs jurisdiction or an enterprise from other areas takes delivery of goods in the park by crossing the Customs jurisdiction, it may go through declaration formalities with the competent Customs in the park or import transit formalities according to the Customs provisions.

Article 28 Except the goods that may not be declared collectively as prescribed by laws, administrative regulations or rules, where an enterprise in the park imports or exports goods in small quantity and by multi-batch, it may go through declaration formalities collectively upon approval of the competent Customs in the park, and apply the tariff rate and exchange rate applicable on the day when the Customs accepts the declaration for each importation and exportation of the goods. The time limit for collective declaration may neither exceed one month nor straddle over two years.

Article 29 Shipment of goods from the areas beyond the park into the park shall be regarded as export, and the declaration formalities shall be gone through with the competent Customs in the park by the enterprises in the park or the consigners (or agents thereof) in the areas beyond the park. For the commodities subject to export tax, the Customs shall levy export tax according to the relevant provisions; for the commodities subject to licensing administration, the effective export licenses shall be presented to the Customs at the same time, unless it is otherwise prescribed by other laws, administrative regulations or rules that the export licenses shall be submitted at the link of export declaration.

The formalities for issuing the certification page of the declaration form of export goods for handling export tax refund shall be handled according to the following applicable provisions:

1. For home-made goods and packing materials thereof transported into the park from the areas beyond the park for enterprises in the park to carry out business, the enterprises in the park or the consigners (or agents thereof) in the areas beyond the park shall fill out the Customs declaration form for export goods, and the Customs shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods. If the goods are exported in transit, the Customs in the place of consignment shall issue the certification page of the declaration form of export goods after receiving the electronic return receipt of the competent Customs in the park confirming that the goods in transit have transported into the park;

2. For the home-made materials for capital construction, machines, loading and unloading equipment, and management facilities, etc. that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall handle them according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods;

3. For the living consumption goods, office supplies, and means of transport that are transported into the park from the areas beyond the park for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park, the Customs shall not issue the certification page of the declaration form of export goods;

4. For the original import goods, packing materials, equipment, and capital construction materials that are transported into the park from the areas beyond the park, enterprises in the areas beyond the park shall present the lists of the aforesaid goods or articles to the Customs, and go through declaration formalities according to the relevant provisions on export goods, and the Customs houses shall not issue the certification page of the declaration form of export goods, and the duties, import value added tax and consumption tax that have been paid shall not be refunded.

Article 30 Where tax exemption is involved in any goods transported from the park to the areas beyond the park, the Customs shall handle tax exemption according to the relevant provisions on import goods exempt from tax.

Article 31 Upon approval of the competent Customs in the park, enterprises in the park may lay out merchandises at the special exhibition places of the comprehensive office areas in the park. The exhibits shall be put on record with the competent Customs in the park, and under the supervision of the Customs.

Where an enterprise in the park lays out merchandises in other places outside the park, the Customs houses shall handle the relevant formalities in light of the administrative provisions of the Customs on temporary import of goods.

Article 32 If it is necessary to transport out of the park the machines, equipment and office supplies for the use of the administrative organ of the park and the operating entity thereof and enterprises in the park for testing and maintenance, the said organs and enterprises shall file an application to the competent Customs houses in the park, and the goods may be transported out of the park upon approval of and registration with the competent Customs in the park.

Article 33 Machines, equipment, and office supplies that are transported out of the park for testing and maintenance may not be kept in the areas beyond the park for use, and shall be transported back to the park within 60 days from the day when they are transported out. If they cannot be transported back as required due to special circumstances, the administrative organ of the park areas and the operating entity thereof and the enterprise concerned in the park shall apply in writing for extension of time limit to the competent Customs in the park within 10 days before expiry of time limit, and the period of extension may not exceed 30 days.

Article 34 Machines and equipment that are transported back to the park after completion of testing and maintenance shall be the originals. If any parts and components or accessories are replaced, the original parts and components or accessories shall be transported back to the park along with the machines and equipment.

For home-made parts and components or accessories replaced in the areas beyond the park, if it is necessary to refund tax, enterprises in the park or in the areas beyond the park shall file an application in this regard, and the competent Customs in the park shall handle it according to the relevant provisions on export goods, and issue the certification page of the declaration form of export goods.