中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
海关总署
中华人民共和国海关总署对进出经济特区的货物、运输工具、行李物品和邮递物品的管理规定(附英文)
1986年3月25日,海关总署
第一章 总 则
第一条 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,制定本规定。
第二条 本规定适用于深圳、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。本条第一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》的规定进行检查。
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规定办理。
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,并按照有关规定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,经国家规定的主管机构批准,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),按以下规定办理: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、国家规定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,均按规定税率照章征税。三、本条第一、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,按规定税率减半计征;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,按照国家有关规定,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》,并且按照有关规定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,除国家另有规定者外,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,由海关按照本规定第九条的规定,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 对违反本规定的走私、违章行为,应当由海关按照《中华人民共和国暂行海关法》和其他有关法规的规定处理。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 本规定由海关总署负责解释;各特区海关可根据本规定制定实施细则,报海关总署批准后施行。
第二十二条 本规定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《规定》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规定》(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规定与本《规定》不一致的,以本《规定》为准。自本《规定》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 OF THE PEOPLE'SREPUBLIC OF CHINA ON CONTROL OVER GOODS, MEANS OF CONVEYANCE, LUGGAGE ANDPOSTALARTICLES 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 produced by
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 Entering or Leaving 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 Articles Entering and 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 by post between SEZ and other areas in both
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
河南省实施《中华人民共和国职业教育法》办法
河南省人大
河南省实施《中华人民共和国职业教育法》办法
河南省人民代表大会
1997年7月25日河南省第八届人民代表大会常务委员会第二十七次会议通过
第一条 为了实施科教兴豫战略,发展职业教育,提高劳动者素质,促进社会主义现代化建设,根据《中华人民共和国职业教育法》,结合我省实际,制定本办法。
第二条 本办法适用于本省各级各类职业学校教育和职业培训。
第三条 职业教育是教育事业的重要组成部分,是促进经济、社会发展和劳动就业的重要途径。实施职业教育以中等职业教育为重点,积极发展高等职业教育,因地制宜发展初等职业教育,开展各种形式的职业培训,建立、健全职业学校教育与职业培训并举,并与其他教育相互沟通、
协调发展的职业教育体系。
第四条 实施职业教育必须全面贯彻国家教育方针,对受教育者进行思想政治教育和职业道德教育,传授职业知识,培养职业技能,进行职业指导,全面提高受教育者的素质。
第五条 发展职业教育应当适应社会主义市场经济的需要,从实际出发,实行灵活多样的办学形式,培养实用人才和熟练劳动者,为本地区、本行业经济和社会发展服务。
实施职业教育应当根据实际需要,同国家制定的职业分类和职业等级标准相适应,实行学历证书、培训证书和职业资格证书制度。
第六条 各级人民政府应当将职业教育纳入国民经济和社会发展规划,制定与之相配套的政策和措施;举办示范性骨干职业学校和职业培训机构;扶持农村和贫困地区发展职业教育。
县级人民政府应当加强本行政区域职业教育的统筹管理,加快职业教育的发展,结合当地资源条件和产业、技艺优势,因地制宜办好中等职业学校和职业培训机构,开展多形式、多类型的农村实用技术培训。
第七条 省教育行政部门负责全省职业教育工作的统筹规划、综合协调、宏观管理。
省教育行政部门、劳动行政部门和其他有关部门在省人民政府规定的职责范围内,分别负责有关的职业教育工作。
行业组织和企业、事业组织须依法履行实施职业教育的义务。
第八条 举办职业学校和职业培训机构,应当具备法定条件,符合当地职业教育的统筹规划和布局,并按照国家和省有关规定审批。
第九条 职业学校和职业培训机构必须设有与专业教育相适应的生产实验、实习场所或基地。
城市职业学校的实验、实习设备和校外实习基地,由学校主管部门和参与联合办学的部门、企事业组织提供;农村职业学校的实验、实习基地和设备,由当地人民政府协调解决。各级人民政府及主管部门应当重视和加强职业教育的各项实验、实习基地建设。
企业、事业组织应当接纳职业学校和职业培训机构的学生和教师实习,并提供技术指导。
第十条 职业学校和职业培训机构实行定期评估制度。职业教育的质量标准和评估标准由省人民政府制定。
第十一条 县级以上人民政府及有关部门应当加强职业教育管理,加强职业教育教学研究和教材建设,切实提高教育质量。
第十二条 职业学校学生人数平均经费标准应当高于同级普通学校。其经费标准由省教育行政部门、劳动行政部门会同财政部门制定。
各级人民政府及有关部门应当保证用于职业教育的经费逐年增长。职业学校举办者须按照学生人数平均经费标准足额拨付职业教育经费。
第十三条 职业教育经费通过下列渠道依法筹措:
(一)财政拨款;
(二)办学主管部门或单位自筹;
(三)教育费附加;
(四)收取学费;
(五)校办产业收入;
(六)社会捐资和贷款;
(七)法律、法规规定的其他用于职业教育的经费。
第十四条 各级人民政府应将农村科学技术开发、技术推广经费的百分之十至百分之二十用于农村职业教育。
城市教育费附加、农村教育费附加和人民教育基金应当安排不低于百分之十的比例用于支持职业教育。
第十五条 企业未按《中华人民共和国职业教育法》第二十条的规定实施职业教育的,由县级以上人民政府责令改正;拒不改正的,按照有关规定收取该企业职工工资总额千分之五的职业教育经费,用于本地区的职业教育。收费办法由省人民政府另行制定。
第十六条 职业学校、职业培训机构可以对接受中等、高等职业学校教育和职业培训的学生适当收取学费,对经济困难的学生和残疾学生应当酌情减免。收费项目和收费标准由省人民政府制定。
第十七条 鼓励职业学校发展校办产业。校办产业的收入主要用于改善办学条件。
县级以上财政部门可以使用文教事业周转金,扶持职业学校的校办产业。
第十八条 县级以上人民政府及教育、人事、劳动行政部门应当加强职业教育教师队伍建设,做好职业教育专职教师培养、培训和职务评聘工作。
职业学校专业课教师队伍实行专职与兼职结合。有关部门应当支持职业学校聘请兼职教师。
职业学校校长享受同级、同类型普通学校校长的同等待遇。
第十九条 高等院校应当承担职业教育教师的培养和培训任务。
高等职业技术师范院校和其他普通高等院校开办的职业师范系、科、班,应按照国家和省有关规定对口招收一部分中等职业学校优秀毕业生。
普通高等院校职业师资班学生享受师范生同等待遇。
普通高等院校职业师资班毕业生须按照任教服务期制度和有关规定到职业学校任教,任何单位不得截留。
第二十条 县级以上教育行政部门和有关部门应当建立职业教育教师和干部培训、进修制度。职业学校应当有计划地选派教师进修和培训,不断提高教师业务素质。
第二十一条 实行劳动者就业前或者上岗前接受必要的职业教育的制度。用人单位应当首先从职业学校毕业生和二年以上学制的职业培训班结业生中择优录用。
对国家实行就业准入控制的技术工种,须取得相应的职业资格证书后方能就业、上岗;对从事特种作业的劳动者,须取得特种作业资格后方能上岗作业。
第二十二条 同一学历层次职业学校的毕业生,在参军、升学、参加招收公务员考试、聘干时,具有相同的资格,在就业和待遇上按国家和省有关规定执行。
第二十三条 各级人事、劳动行政部门应当引导职业学校毕业生通过人才、劳动力市场就业。
对于自愿组织起来就业、自谋职业和回乡从事农业生产的职业学校毕业生,当地人民政府及有关部门应按有关规定给予扶持。
第二十四条 各级各类职业学校毕业生按照国家和省的有关规定,可以升入高一级的学校学习。
各级教育行政部门和有关部门应当积极创造条件,为职业学校毕业生开辟继续学习和深造的途径。
高等职业院校招生应当主要面向中等职业学校毕业生。
第二十五条 各级人民政府及主管部门对在职业教育中做出显著成绩的单位和个人应给予表彰和奖励。
第二十六条 违反本办法第四条规定,以举办职业教育为名,骗取财物,违法牟利的,由教育行政部门或者劳动行政部门予以取缔,没收其违法所得,并处以违法所得一倍以上三倍以下罚款;构成犯罪的,依法追究刑事责任。
第二十七条 违反本办法第八条规定,未经批准擅自举办职业学校和职业培训机构的,由教育行政部门或者劳动行政部门予以撤销,有违法所得的,没收其违法所得,并追究直接负责的主管人员和其他直接责任人员的责任;造成学生经济损失的,由擅自举办职业学校和职业培训机构的
单位或个人负责赔偿。
第二十八条 违反国家有关规定,颁发学历证书、培训证书和职业资格证书的,由教育行政部门或者劳动行政部门宣布证书无效,责令收回或予以没收;有违法所得的,没收违法所得;情节严重的,取消其颁发证书的资格。
第二十九条 违反本办法第十九条规定,擅自截留高等院校职业师资班毕业生的,对直接负责的主管人员和其他直接责任人员视其情节给予通报批评或行政处分。
第三十条 当事人对行政处罚决定不服的,可依法申请行政复议或者提起行政诉讼。
第三十一条 本办法的具体应用问题,由省人民政府负责解释。
第三十二条 本办法自1997年9月1日起施行。
1997年7月25日