To implement the “Several Opinions of the State Council on Promoting High-Level Opening-Up and High-Quality Development of Comprehensive Bonded Zones” (State Council Document [2019] No. 3), simplify the management of goods and items entering and exiting comprehensive bonded zones, and promote trade facilitation, the following matters are hereby announced:

I. Simplified management of entry into and exit from comprehensive bonded zones refers to the implementation of a streamlined entry and exit management model for goods and items entering the zone from within the country that are not subject to export duties, do not require trade control permits, do not qualify for tax refunds, and are not included in customs statistics.

II. The specific scope of goods and items eligible for the streamlined entry management model is as follows:

(1) Machinery, equipment, and construction materials required for the construction of infrastructure, production facilities, and warehousing facilities within the district;

(2) Office supplies used by enterprises and administrative agencies within the district;

(3) Occupational safety and health supplies required by enterprises within the zone;

(4) Small quantities of urgently needed materials used by enterprises within the zone for production, processing, and equipment maintenance;

(5) Packaging materials used by enterprises within the zone;

(6) Samples used by enterprises within the zone;

(7) Instruments, tools, machinery, and equipment used by enterprises within the zone for production and business operations;

(8) Daily necessities required by residents within the district.

III. The aforementioned goods and items may enter the zone without the need for a customs declaration form or a filing list; if they need to exit the zone, the same streamlined management procedures as those for entry shall apply. Enterprises within the zone shall maintain daily records of such streamlined entry and exit procedures to ensure traceability.

IV. If an enterprise within the zone falls under any of the following circumstances, the customs authorities may suspend the simplified procedures for the entry and exit of the aforementioned goods and items:

(1) Entering or exiting the zone without authorization through the expedited management process, in violation of the provisions of Articles 1 and 2;

(2) Failing to truthfully report goods or items entering or leaving the zone;

(3) Individuals who are under investigation or prosecution on suspicion of smuggling.

V. Operations such as the pilot program for general VAT taxpayer status within the zone, processing-on-consignment services undertaken by enterprises within the zone on behalf of domestic (non-zone) enterprises, and the classification and supervision of goods in storage based on their status shall be carried out in accordance with relevant regulations.

This notice shall take effect on the date of its issuance.

This is to announce.

General Administration of Customs

March 22, 2019