Goods, means of transportation, baggage and postal articles entering or leaving the Region shall be subject to customs supervision. Article 4 The goods and articles imported by the administrative organs, enterprises and institutions of the Special Administrative Region with the approval of reduction or exemption shall be restricted to use in the Region. They may not be shipped outside the Region without approval and payment of customs duty and unified industrial and commercial tax (product tax or value-added tax). If there is a need to transfer, sell or transfer for other use between units within the Zone, prior report shall be made to the Customs and the relevant formalities shall be completed.
For the above goods and articles, the relevant units shall establish a special account book, and in accordance with the provisions of the Customs written report on the use of the goods and articles, sales, inventory and export, etc., the Customs sent officers to verify. Article V Customs in the Special Administrative Region open to the outside world of the port terminals, post offices and customs supervision and management of customs agencies set up at the location of the concentration of business, customs operations, to perform supervision and management duties.
Customs in the Special Administrative Region to the mainland of the main traffic junction to set up supervision stations, the Special Administrative Region sea and river inspection, supervision and entry and exit of the Special Administrative Region of the means of transportation, goods and articles.
When the Customs deems it necessary, it may station Customs officers at the enterprises in the Special Administrative Region to carry out Customs procedures and supervision. The enterprises concerned shall provide office space and necessary conveniences free of charge. Article 6 It is strictly prohibited to take advantage of the preferential and convenient conditions granted by the State to the Special Administrative Region to carry out smuggling and illegal activities. The Customs shall have the right to inspect places in the Special Administrative Region suspected of harboring smuggled goods or articles in accordance with the provisions of the Customs Law of the People's Republic of China*** and the State. Chapter II Management of Goods Imported and Exported in the Special Administrative Region Article 7 The import and export of goods by administrative organs, enterprises and institutions in the Special Administrative Region shall be subject to the approval of the competent state department or the competent department of the Special Administrative Region, and the enterprises authorized to operate import and export business or the customs declaration enterprises permitted to be registered by the Customs shall be responsible for handling customs declaration and tax payment formalities.
When goods are imported or exported, the consignee or consignor of the goods or their agents shall fill in the import (export) declaration in accordance with the regulations, make a truthful declaration to the Customs, and submit the approved documents of the competent state departments and other relevant documents for examination, of which the goods which belong to the goods that should be subject to the import (export) license shall be submitted to the examination of the import (export) license and be subject to the Customs' inspection. Article 8 If the imported or exported goods of the Special Administrative Region need to go through customs declaration and tax payment procedures at other customs offices, the relevant unit shall submit a written application to Shantou Customs in advance, and after examination and approval by the Customs, the relevant customs office shall be contacted to handle the application. Article 9 The following goods and articles imported by the administrative organs, enterprises, institutions and other units of the SAR with the approval of the competent authorities as stipulated by the State shall be exempted from import tariffs and unified industrial and commercial taxes (product tax or value-added tax) upon examination and approval by the Customs:
Note: The provisions of this article have been based on the "Announcement of the Chinese People's Republic of China Customs on the Implementation of the Circular of the State Council on the Reform and Adjustment of the Import Taxation Policy" (see page 525 of this book) (see page 525 of this book), the Announcement of the Customs of the People's Republic of China on Adjusting the Provisions on Reduction and Exemption of Customs Duty and Import VAT on Certain Commodities (see page 523 of this book), and the Announcement of the Customs of the People's Republic of China on Adjusting the Customs Duty Rates and Tax Reduction and Exemption Policies on Imported Small Vehicles (see page 514 of this book), have been adjusted.
(i) machinery, equipment, spare parts, raw materials, materials (including construction materials), fuel and freight vehicles used in the construction and production of the Special Administrative Region;
(ii) fertilizers, seeds, seedlings, breeding animals, fodder, animal and plant protection drugs, processing machinery and so on used in the production and export projects of the Special Administrative Region's agriculture, forestry, animal husbandry, by-products and fisheries;
(iii) administrative organs, enterprises (c) administrative organs, enterprises, institutions and other units for their own use of a reasonable amount of office supplies and transportation;
(d) State-run foreign currency duty-free shopping malls within the amount of foreign exchange approved by the competent departments under the State regulations, imported for the supply of goods to specific targets;
(e) Special Administrative Region tourism, food and beverage industry for the restaurant business meals imported by the materials that need to be processed through the cooking process for consumption of materials, seasonings. Article 10 The following goods imported by enterprises in the Special Administrative Region with the approval of the competent authorities as prescribed by the State shall, upon examination and approval by the Customs, be allowed to collect import tariffs and unified industrial and commercial taxes (product tax or value-added tax) at the prescribed rates at a reduced rate of half:
(1) goods imported by enterprises in the Special Administrative Region for sale in the Special Administrative Region within the limits of foreign exchange approved by the competent authorities as prescribed by the State;
(2) nutritious foodstuffs for direct consumption and goods directly used in restaurants and food service businesses imported by tourist and food service businesses in the Special Administrative Region for direct consumption. nutritious foodstuffs for direct consumption and disposable consumable items for direct use by customers.
The import of state-restricted electromechanical products (Annex I), tobacco and its products, and all kinds of alcoholic beverages (including beer) sold in the Special Administrative Region shall be taxed in accordance with the regulations. Article 11 The Customs shall exempt from export duty the export of the SAR's self-produced products which are subject to export duty by the enterprises in the SAR, on the basis of the certifying documents issued by the competent authorities of the SAR.
Enterprises in the Special Administrative Region shall be regarded as products of the Region if the materials or semi-finished products shipped from the mainland are substantially processed in the Region and have a value-added of more than twenty percent. When exporting the products which are subject to export tariffs, the Customs shall exempt them from export tariffs on the basis of the supporting documents issued by the competent authorities of the SAR.