For machinery, equipment, capital goods and articles entering the bonded areas from the un-bonded areas for in-area use, user units should submit lists of the above-mentioned goods or articles which will be cleared upon customs inspection.

从非保税区进入保税区供区内使用的机器、设备、基建物资和物品，使用单位应当 向海关提供上述货物或者物品的清单，经海关查验后放行。

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Main working procedure of the processing business entrusted to enterprises in un-bonded areas should be carried out in the bonded areas;

委托非保税区企业的加工业务，主要工序应当在区内进行；

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© Invest in China

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For finished products processed entirely with materials and components shipped in from abroad by in-area processors to be sold in un-bonded areas, the customs shall levy tax as import finished products.

区内加工企业全部用境外运入料、件加工的制成品销往非保税区时，海关按照进 口制成品征税。

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For processed finished products containing materials and components shipped in from abroad to be sold in un-bonded areas, the customs shall levy tax in accordance with their contained shipped-in materials and components;

用含有境外运入料、件加工的制成品销往非保税区时，海关对其制成品按照 所含境外运入料、件征税；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011