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PROCEDURES OF GENERAL ADMINISTRATION OF CUSTOMS FOR ADMINISTRATION OF WAREHOUSES UNDER EXPORT SUPERVISION PRC CUSTOMS PROVISIONAL PROCEDURES FOR ADMINISTRATION OF WAREHOUSES UNDER EXPORT SUPERVISION AND CONTROL
| | 中华人民共和国海关对出口监管仓库的暂行管理办法
（１９９２年３月１０日海关总署令第２２号发布）
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Article 1. With a view to meet growing foreign economic relations and trade, facilitate the storage, transport of export goods and encourage export to earn more foreign exchange, these procedures are formulated in accordance with "PRC Customs Law".
| | 第一条 为适应对外经济贸易的发展，便利出口货物的仓储、运输，鼓励出口创汇，根据《中华人民共和国海关法》制定本办法。
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Article 2. Warehouse under export supervision and control as referred to in these procedures (hereinafter referred to as warehouses) denote special warehouses to store goods that have already, in accordance with regulations, obtained export permit or approval documents, been settled in foreign exchange with overseas firms and cleared all customs export formalities. Goods stored in such warehouses are "goods at the warehouses under export supervision and control.
| | 第二条 本《办法》所称的出口监管仓库（以下简称仓库），系指存放已按规定领取了出口货物许可证或批件，已对外卖断结汇并向海关办完全部出口海关手续的货物的专用仓库。存放在该仓库内的货物为“出口监管仓库货物。”
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Article 3. For establishing such warehouses, firms that are approved by the State to have the right to manage foreign trade transport and storage business and foreign-funded enterprises that are endorsed by governing economic and trade authorities to have the right to manage foreign trade storage business have to apply to the customs.
The warehouses shall only be established in the coastal ports and border ports of entry or exit. They are not allowed to be established in the hinterland or places where there are no customs offices.
| | 第三条 建立出口监管仓库，应由经国家批准有权经营对外贸易运输、仓储业务的企业和经经贸主管部门批准有对外贸易仓储经营权的外商投资企业向海关提出申请。
出口监管仓库只在沿海口岸及边境口岸设立。内地和未设关地点不设立出口监管仓库。
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Article 4. The warehouses must have special, safe facilities for storage of goods under export supervision and control; perfect warehousing management system and detailed warehouse books; and special management personnel trained and recognized by the customs. Firms that manage such warehouses must have the ability to bear customs taxes and other obligations.
For establishing such a warehouse, the manager of an applying firm has to fill up "Application form for Establishment of Warehouses under Export Supervision and Control" and, with the business license issued by administrations of industry and commerce, file the application to the immediate superior customs and the latter, upon examination and on-the-spot investigation and endorsement by GAC, issues "Registration Certificate of Warehouses under Export Supervision and Control".
| | 第四条 仓库应具有专门储存、堆放出口监管货物的安全设施；建立健全的仓储管理制度和详细的仓库帐册；配备经海关培训认可的专职管理人员。经营仓库的企业应具备向海关承担缴纳税款等项义务的能力。
建立仓库应由其经理人持工商行政管理部门颁发的工商营业执照，填写《出口监管仓库申请书》（见附件１），向直属海关提出申请，经海关审核并派员实地调查，在报经海关总署核准后，由直属海关颁发《出口监管仓库登记证书》（见附件２）。
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Article 5. There must be special personnel in charge of the goods stored in the warehouses who, in the first five days of each month, have to make separate inventories of the entry and exit of goods and goods in stock of the previous month and with these inventories to be reported to the governing customs for examination.
No processing is allowed of goods stored in warehouses. If classification, selection, mark pasting, change of package and other simple processing are necessary at the warehouses, they must get customs approval and are done under customs supervision.
For materials imported to paste marks or change packages, the importer must declare to the customs at the port of entry and fill up the import goods declaration form in three copies, one for the immediate superior customs, one for the warehouse manager and the third retained by the owner. The immediate superior customs shall make regular checks on the use and export of the said materials.
| | 第五条 仓库所存的货物，应有专人负责，并于每月的前五天内将上月有关货物的收、付、存等情况分别列表并随附《进出仓库货物清单》（见附件３）报送主管海关核查。
仓库中不得对所存货物进行加工。如需在仓库内进行分级、挑选、刷贴标志，改换包装等简单加工，应当经海关许可并在海关监管下进行。
为刷贴标志，改换包装而进口的材料，进口人应向进境地海关申报并填写进口货物报关单一式三份，由货主交仓库主管海关一份，仓库经理人一份，货主留存一份。主管海关应定期检查材料使用、出口情况。
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Article 6. The customs may dispatch at any time personnel into a warehouse to inspect goods in storage and relevant books. If necessary, it may, in the presence of the warehouse manager, add locks to the warehouse or dispatch personnel to be stationed in the warehouse. The warehouse manager should provide office space and other conveniences for the customs.
．．．．．． | | 第六条 海关可随时派员进入仓库检查货物的储存情况和有关帐册，必要时可会同仓库经理人共同加锁，也可派员驻库监管。仓库经理人应当为海关提供办公场所和必要的方便条件。
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