Chapter I General Provisions Article 1 In order to promote the development and development of Shanghai Pudong New Area, safeguard the sovereignty and interests of the State, and strengthen the Customs administration, in accordance with the "Customs Law of the People's Republic of China *** and the State" and the State's relevant laws and regulations, hereby formulate these Measures. Article 2 These Measures shall apply to the Shanghai Pudong New Area (hereinafter referred to as the new area) approved by the State, the Customs in the new area to set up institutions to perform customs duties. Article 3 Enterprises and institutions in the new area, should hold the relevant competent authorities of the approval documents, business licenses issued by the Administration for Industry and Commerce (applicable only to enterprises) and other relevant documents, to the Customs registration for the record, before going through customs procedures. Article 4 The consignee or consignor of imported or exported goods, baggage articles, postal articles or their agents and the person in charge of inbound and outbound means of transportation in the new zone shall make a truthful declaration to the Customs and accept the supervision of the Customs. Article 5 The import of tax-exempted goods and articles by enterprises, public institutions and administrative organizations in the new zone shall be restricted to use in the new zone. Without the approval of the Customs, they shall not be transported outside the zone. Article 6 Enterprises in the new zone shall, in accordance with relevant state laws and regulations, set up accounting entries, books and reports that meet the requirements of the Customs audit, the use of imported and exported goods, sales, inventories and other information on a regular basis tabulated for submission to the Customs verification.

Customs deems it necessary, may be stationed in the new zone enterprises to implement supervision, the enterprises concerned shall provide the necessary office space and facilities free of charge. Chapter II Tax Preferences on Import and Export of Goods Article 7 The tariffs and uniform industrial and commercial taxes (product tax or value-added tax) for enterprises, institutions, administrative agencies, and goods imported for use in the new zone shall be handled in accordance with the following provisions:

(1) Machines, equipments, and other infrastructural materials required for the construction of infrastructure in the new zone shall be exempted from taxes;

(2) Enterprises in the new zone importing self-use Construction materials, production equipment, fuel for production, a reasonable number of vehicles for production, means of transportation, office supplies, as well as the imported maintenance spare parts required for the above machines, equipment and vehicles shall be exempted from tax;

(3) The importation of a reasonable number of construction materials, means of transportation, office supplies, and management equipment for self-consumption by public institutions and administrative agencies in the new zone shall be handled in accordance with the provisions of item (2) of this Article;< /p>

(4) the import of raw materials, parts and components, components, packaging materials for the production of export products in the new zone, shall be bonded;

(5) breeding, cultivation of export products required to import seedling, breeding stock, feed, animal and plant protection drugs, shall be exempted from tax;

(6) the import of foodstuffs, spices, and other foodstuffs that need to be cooked and processed for the tourism and catering industry in the new zone, shall be exempted from tax;

(7) the new zone shall be exempted from tax. To be exempted from tax;

(7) the new area enterprises, institutions, administrative agencies to import other materials outside the scope of the first six provisions of this article, tax in accordance with the rules. Article 8 The export products produced by the enterprises in the new zone shall be exempted from export tariffs.

The use of materials or semi-finished products outside the region, in the new area of processing and export of products subject to export tariffs where substantial processing, value-added by 20% or more, recognized by the Customs can be considered as a new area of the product, exempt from export tariffs. Article 9 The administrative organizations, enterprises and public institutions in the new zone shall be exempted from levying or compensated for levying taxes in accordance with the provisions of Article 7 of these Measures, if they are approved by the Customs to purchase manufactured products containing duty-free imported materials. Chapter III Management of Import and Export Goods Article 10 The import and export of goods in the new area shall be the consignee, consignor or his agent to fill in the import and export goods declaration, truthfully declared to the Customs and import and export goods in accordance with the relevant provisions of the State licenses and other relevant documents, the Customs and Excise Department according to the implementation of the supervision of the above goods, and the preparation of Customs statistics. If the above goods are imported or exported from ports other than the new zone, they shall be handled in accordance with the "Measures for the Supervision of Transit Transportation of Goods" of the Customs. Article XI of the new area enterprises import bonded materials, should be approved by the competent authorities of the documents and processing contracts to the Customs registration, the Customs issued by the "registration manual". If shipped to the new area outside the processing, assembly, approved by the Customs and hold the "Registration Manual" to the Customs for formalities. Finished products after processing, should be transported back to the region in accordance with the contract period, and within one month after the completion of the contract, with the "registration manual" to the Customs for write-off procedures. Article XII of the new zone using bonded imported materials processing, assembly of manufactured goods should be reshipped for export. If approved by the relevant competent authorities for domestic sales, the enterprise concerned shall apply to the Customs for import formalities, and the Customs shall levy a supplementary tax on the imported materials contained therein. If the owner of the goods or his agent on the imported materials contained in the name, quantity, value of the declaration is not clear, the Customs according to the finished product to make up for the tax. Article XIII of the new area of duty-free imported goods, such as the need for transfer in the area, the series of exchanges or moved for other purposes, should obtain the prior consent of the Customs and Excise Department, off for the relevant procedures. Article XIV of the new zone to store bonded goods in bonded warehouses, in accordance with the "Chinese People's * * * and the State Customs bonded warehouses and goods stored in the management approach". Chapter IV Management of Inbound and Outbound Means of Transportation, Luggage and Postal Articles Article 15 When an inbound or outbound means of transportation arrives at or departs from the new zone, the person in charge of the means of transportation or its agent shall make a declaration to the Customs to accept Customs supervision and inspection. Article 16 The Customs shall handle the baggage articles brought in and out by individuals and the articles sent in and out by mail in accordance with the Measures for the Supervision of Imported and Exported Mail Articles by the Customs of the People's Republic of China*** and the People's Republic of China, respectively. Article 17 Foreigners living in the new area for a long time, need to be transported into the settled goods (excluding cars), should hold the relevant competent authorities to apply to the Customs documents issued by the Customs, approved by the Customs, in their own use, a reasonable number of within the scope of duty-free inspection and release.