having a computer management system, which satisfies Customs' supervision and control requirements and can provide the Customs with warehouse in and out information as well as sales information of duty-free goods;

具备符合海关监管要求的计算机管理系统，能够向海关提供免税品出入库、销售等信息.

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Any duty-free shop which is approved to be set up shall, on month prior to its commencement of business, file an application to the competent Customs for acceptance.

经批准设立的免税商店，应当在开展经营业务一个月前向主管海关提出验收申请。

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The wordings of "China Duty Not Paid" both in Chinese and English shall be indicated on remarkable positions inside and outside packages of duty-free imported tobacco products and alcoholic drinks which are sold by duty-free shops.

免税商店销售的免税进口烟草制品和酒精饮料内、外包装的显著位置上均应当加印 “中国关税未付（China Duty Not Paid) ”中、英文字样。

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Where duty-free goods are over-landed or found short when undergoing warehousing entry procedures, duty-free shops shall timely report to the competent Customs in writing.

免税品在办理入库手续期间发生溢卸或者短缺的，免税商店应当及时向主管海关书面报告。

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The competent Customs may, if deeming necessary, dispatch its personnel to conduct a site inspection at business places and supervised warehouses of duty-free goods.

主管海关认为必要时可以派员到免 税品经营场所和监管仓库实地检查。

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Only permitting to place duty-free goods of duty-free shops supervised warehouses belong to; and

只允许存放所属免税商店的免税品；

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When imported duty-free or duty-reduced goods in the New Area need to be transferred, exchanged or used for other purposes, approval from the Customs must be obtained in advance and relevant Customs formalities be finished.

新区内减免税进口的货物，如需在区内转让、串换或移作他用，应事先征得海关同意，并办理有关手续。

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http://www.fdi.gov.cn/index.htm 30.04.2011

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Where duty-free goods are destroyed or lost during the storage or sales period due to other reasons, duty-free shops shall pay taxes of destroyed or lost duty-free goods according to law.

免税品在储存或者销售期间由于其它原因发生损毁或者灭失的，免税商店应当依法缴纳损毁或者灭失免税品的税款。

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