出口加工区加工贸易管理暂行办法
出口加工区加工贸易管理暂行办法
《出口加工区加工贸易管理暂行办法》已经商务部部务会议审议通过，现予发布，自2006年1月1日起施行。
部长：薄熙来
二〇〇五年十一月二十二日
出口加工区加工贸易管理暂行办法
第一章 总则
第一条 为促进加工贸易健康发展，引导加工贸易升级，进一步规范出口加工区管理，根据《中华人民共和国对外贸易法》、《国务院关于修改〈中华人民共和国海关对出口加工区监管的暂行办法〉的决定》及其他法律、行政法规，制定本办法。
关联资料：宪法法律共1部部委规章共1部
第二条 出口加工区是经国务院批准设立的，由海关实行封闭监管的特定区域。
第三条 出口加工区的加工贸易，是指出口加工区内企业从境外或从境内采购原材料、零部件、元器件、包装物料等，经加工、装配后将制成品复运出境的生产经营活动。
第四条 出口加工区内企业，是指符合我国产业发展要求，按国家有关法律、法规或规章规定，在出口加工区内依法成立，且具有独立法人资格的企业。其中，外商投资企业须按国家关于外商投资管理的法律法规办理有关手续。
第二章 出口加工区加工贸易业务管理
第五条 商务部是出口加工区加工贸易的政策业务主管部门。出口加工区管理委员会（以下简称管委会）负责出口加工区加工贸易业务管理工作，出口加工区所在省、自治区、直辖市、计划单列市、新疆生产建设兵团及哈尔滨、长春、沈阳、南京、广州、成都、西安、武汉市商务主管部门（以下简称省级商务主管部门）归口管理其加工贸易业务。
第六条 出口加工区要遵循国家有关产业政策导向，着力吸引技术水平高、增值含量大的加工贸易企业和带动配套能力强的大型下游企业入区。出口加工区内禁止开展高耗能、高污染等不符合国家产业政策发展要求的加工贸易业务。东部沿海地区的出口加工区要提高产业层次，不再新批低水平、低附加值的劳动密集型企业入区；中西部地区的出口加工区要结合本地区自身优势，有选择地发展当地特色出口加工业，并积极承接东部沿海地区梯度转移的产业。
第七条 出口加工区内企业开展加工贸易业务，须凭企业设立的有效批准文件，向管委会提交开展加工贸易业务的书面申请报告，对有特殊规定的项目，须提供有关部门出具的相关批准文件。申请报告要说明企业开展加工贸易业务的方式和内容，并附需要进口的加工生产用设备、料件或需要出口的制成品清单。
第八条 管委会收到企业申请后，要按照国家有关规定进行审核，对符合条件的加工贸易业务，在10个工作日内签发《出口加工区加工贸易业务批准证》和所附清单（格式附后），海关凭加盖管委会印章的《出口加工区加工贸易业务批准证》为企业进行注册备案。
第九条 在具备条件的地区，企业应通过"口岸电子执法系统"向管委会报送申请报告和所附清单，管委会通过"口岸电子执法系统"核准企业报送的申请和所附清单，海关凭管委会核准的电子文件进行注册备案。
第十条 出口加工区内企业在海关办理注册备案后，方可在管委会批准的范围内开展加工贸易业务。如需开展超出原批准范围的加工贸易业务，须按本办法第七条规定到管委会办理核准手续。
第十一条 管委会要在每年1月15日前将上一年度出口加工区审批情况汇总，并报省级商务主管部门，省级商务主管部门将相关材料报商务部。
第三章 出口加工区货物进出区管理
第十二条 出口加工区与境外之间进、出的货物，除国家另有规定外，不实行进出口配额、许可证件管理。
第十三条 国家禁止进、出口的商品，不得进、出出口加工区。出口加工区外禁止开展的加工贸易业务也不得在出口加工区内开展，法律、法规另有规定的除外。
第十四条 出口加工区内不得开展拆解、翻新业务。
第十五条 在出口加工区可以开展我国出口机电产品的售后维修业务。企业在出口加工区开展机电产品维修业务前，除须按本办法第七条规定到管委会办理核准手续外，还需向管委会提供维修产品属原产于中国，企业属生产该产品的生产厂商或由该生产厂商授权或委托开展维修业务的相关证明材料。
第十六条 出口加工区企业与区外境内企业之间的货物往来（包括出口加工区货物内销），按照进出口货物的有关规定办理，涉及进出口许可证件管理的，须向管理部门提供相关证件。区内企业在加工生产过程中产生的边角料、残次品和废品按有关规定处理。
第四章 出口加工区货物出区深加工结转管理
第十七条 本办法所指出口加工区货物出区深加工结转是指区内加工贸易企业（以下简称转出企业）将本企业生产的产品直接转入其他出口加工区等海关特殊监管区域内或区外加工贸易企业（以下简称转入企业）进一步加工后复出口的经营活动。
第十八条 未经实质性加工的保税料件，不得进行出口加工区货物出区深加工结转。
第十九条 转出企业在开展出口加工区货物出区深加工结转前，应事先将结转料件等情况报管委会，管委会审核后为企业出具《出口加工区深加工结转业务批准证》和所附清单（格式附后），海关凭加盖管委会印章的《出口加工区深加工结转业务批准证》为转出企业办理货物出区深加工结转备案手续。
第二十条 转入企业在其他出口加工区等海关特殊监管区域的，开展深加工结转转入业务之前，需按上款规定凭加盖所在区管委会印章的《出口加工区深加工结转业务批准证》在海关办理结转手续。
第二十一条 在海关特殊监管区域外的转入企业，应按照现行加工贸易审批管理规定，向商务主管部门提出申请，商务主管部门要审核转入企业的加工贸易企业生产能力证明，按保税进口料件方式为企业出具《加工贸易业务批准证》，海关凭商务主管部门出具的《加工贸易业务批准证》办理备案手续，结转产品如属加工贸易进口涉证商品，转入企业须向有关主管部门提供相关的进口许可证件。
第二十二条 转入区外的深加工结转产品应全部加工复出口，如确有特殊原因需内销的，按加工贸易内销管理有关规定办理。
附则
第二十三条 本办法由商务部负责解释。
第二十四条 本办法自2006年1月1日起执行。原《对外贸易经济合作部关于印发<出口加工区加工贸易管理暂行办法>的通知》（（2001）外经贸管发第141号）自本办法执行之日起废止。
附件：1、出口加工区加工贸易业务批准证
2、出口加工区深加工结转业务批准证
Temporary Measures on Processing Trade Administration in Export Processing Zones
Chapter 1 General Principles
Article 1 Temporary Measures on Processing Trade Administration in Export Processing Zones is constituted in accordance with Foreign Trade Law of PRC, related law and administrative regulations, so as to promote healthy development of processing trade and guide its upgrade.
Article 2 Export processing zones are locations established with the authority of State Council and the closed supervision and management of the Customs.
Article 3 Processing trade in export processing zones means the production operation activities took by the enterprises in the export processing zones, including purchasing raw materials, spare parts, components, wrappages in and out of the boundary and transporting the finished products out of the boundary after processing and assembling.
Article 4 Enterprises in the export processing zones means enterprises established comply with rules and regulation in the export processing zones with independent qualification of juridical person, according with the requirement of domestic industry development and according to related laws and regulations. Among which, foreign invested enterprises shall transact related procedure according to laws and regulations on supervision of foreign investment.
Chapter 2 Processing Trade Operation Administration in Export Processing Zones
Article 5 Ministry of Commerce is responsible sector of policy and operation on processing trade in export processing zones. Administration Committee in export processing zones （hereinafter referred to as Committee） is in charge of administration task.
Article 6 Export processing zones shall be in line with industry policy guidance and focus on attracting processing trade enterprises with high technology level and large increment content and guiding the large downstream enterprises with powerful accessory ability into the zones.
Article 7 The enterprises shall submit written application on starting processing trade operation to the Committee, with related valid approval documents. For specific regulated projects, related approval documents shall be provided.
Article 8 After receiving the application, Committee shall audit in accordance with related regulations. The enterprises with qualified processing trade operation shall be registered and put on records by the Customs.
Article 9 For the places where conditions permit, enterprises shall submit application report by E-port System, also through which the Committee shall approve the application for the registration.
Article 10 The enterprises could only start processing trade operation after registered and recorded.
Article 11 Committee shall gather overall information on examination and approval of export processing zones in the last year before January 15 annually.
Chapter 3 Administration on In-and-out-zone Goods of Export Processing Zones
Article 12 Except for specific regulation, in-and-out-zone goods between export processing zones and the overseas shall not conduct import and export quotas or licence regulation.
Article 13 Goods that are forbidden for import and export by the state shall not be let in or out of the export processing zones.
Article 14 Disassembly or renovation services shall not be started in the export processing zones.
Article 15 After-sale and maintaining service for exporting electromechanical products could be developed in the export processing zones.
Article 16 In-and-out goods between enterprises of export processing zone and overseas enterprises shall be transacted in accordance with related regulations on import and export goods. Whenever concerning import and export licence regulations, relevant certificated shall be provided.
Chapter 3 Administration on Goods of Export Processing Zones for Deep-processing Carrying Forward outside Zones
Article 17 Goods of Export Processing Zones for Deep-processing Carrying Forward outside Zones mentioned in this measure means processing trade enterprises in the zones transfer their products directly to the export processing zones with specific supervision of the Customs （hereinafter referred to as transfer-in enterprises） for export after deep-processing.
Article 18 Materials with protective tariff and no substantial processing shall not conduct goods of export processing zones for deep-processing carrying forward outside zones.
Article 19 Before conducting goods of export processing zones for deep-processing carrying forward outside zones, related situation shall be submitted to Committee for auditing. The customs shall put on record for the enterprises with Committee's approval.
Article 20 The transfer-in enterprises in the other export processing zones with specific supervision of the Customs shall provide the Approval Licence of the Committee of the zone to transact carrying forward procedures.
Article 21 The transfer-in enterprises in the other export processing zones with no specific supervision of the Customs shall apply to the responsible commercial sectors to transact carrying forward procedures.
Article 22 All the carrying forward products for deep-processing outside the transfer-in zones shall be processed for re-exportation. The products have to be sell in domestic market shall be in line with domestic market regulations on processing trade.
Supplementary Articles
Article 23 Ministry of Commerce reserves the rights to the explanation to the Measures.
Article 24 The Measures shall take effect as January 1, 2006. The former version shall be abolished as of the date of the implementation of this one.
Appendix: 1. Approval Certificate on Processing Trade Services in Export Processing Zones
2. Approval Certificate on Carrying Forward Services for Deep-processing in Export Processing Zones