(Translation for Reference Only)
(Adopted at the Eighth Meeting of the Standing Committee of the Second People's Congress of Shenzhen Municipality on May 29, 1996; amended for the first time in accordance with the Decision on Revising the Regulations of Shenzhen Special Economic Zone on the Futian Bonded Area adopted at the 25th Meeting of the Standing Committee of the Third People's Congress of Shenzhen Municipality on June 20, 2003; and amended for the second time in accordance with the Decision on Revising 12 Regulations Including the Regulations of Shenzhen Special Economic Zone on Certified Public Accountants adopted at the 28th Meeting of the Standing Committee of the Seventh People's Congress of Shenzhen Municipality on April 30, 2024)
Chapter I General Provisions
Article 1 The Regulations of Shenzhen Special Economic Zone on the Futian Bonded Area (hereinafter referred to as “these Regulations”) are formulated in accordance with the basic principles of the relevant laws and administrative regulations and in light of the actual conditions of Shenzhen Special Economic Zone (hereinafter referred to as “Zone”) for the purposes of speeding up the export-oriented economic development of Futian Bonded Area of Zone, further create a good environment for investment, and protect the legal rights and interests of investors.
Article 2 Futian Bonded Area (hereinafter referred to as the “Bonded Area”) is a special economic area established upon the approval of the State Council.
The Bonded Area is located in the Futian District of Zone bounded by the Huanggang Port in the east, the east bank of Xinzhou River in the west, the north bank of Shenzhen River in the south, and the Fuqiang Road in the north, and shall be under fully-enclosed management.
The boundary of the residential area of the Bonded Area (hereinafter referred to as the “residential area”) shall be delineated by the Municipal Government.
Article 3 The Bonded Area shall focus on the development of international trade, warehousing, high-tech and advanced technology industries, and correspondingly develop tertiary industries such as banking, commercial services, transportation, communication, and information.
The Bonded Area may set up social intermediary agencies to provide services for the enterprises of the Bonded Area.
Article 4 Legal persons, other economic organizations and individuals within the Bonded Area shall abide by the laws and regulations of the People’s Republic of China.
The legitimate rights and interests of investors within the Bonded Area shall be protected by law.
Chapter II Administrative departments and Their Duties
Article 5 The Administrative Bureau of the Bonded Areas of Shenzhen Municipality (hereinafter referred to as the “Administrative Bureau”) shall be the agency of the Municipal Government to represent the municipal government in managing various administrative affairs of the Bonded Area.
Article 6 The Administrative Bureau shall exercise the following functions and powers:
(1) to make the development and construction plans and industrial policies for the Bonded Area, and to put them into practice upon the Municipal Government’s approval;
(2) to formulate various specific measures on the administration of the Bonded Area according to these Regulations, and to promulgate and implement them upon the Municipal Government’s approval;
(3) to be responsible for developing land use planning, infrastructure, and public utility projects in the Bonded Area and the residential area and for handling the procedures related to the assignment and transfer of land use rights, under the guidance of the municipal administrative department of planning and natural resources;
(4) to be responsible for the administration of the public utilities such as water supply, electricity supply, etc., in the Bonded Area and the residential area;
(5) to manage the construction of engineering projects within the Bonded Area and the residential area, excluding special-purpose engineering projects, under the guidance of the municipal administrative department of construction;
(6) to issue investment guidance catalogue for the Bonded Area, and to assist the municipal administrative department of industrial and commercial administration in the registration of enterprises and other administrative matters;
(7) to be responsible for the administration of labor and personnel of the Bonded Area and make an annual plan to recruit employees of the Bonded Area according to needs, and to process the examination and approval of recruitment and transfer and the employment according to the plan upon the approval of the municipal administrative department of personnel, labor;
(8) to be responsible for the management of the municipal state-owned assets in the Bonded Area;
(9) to be responsible for the environmental protection in the Bonded Area and the residential area under the direction of the municipal administrative department of environmental protection;
(10) to process the report and approval of the applications of the Chinese personnel in the Bonded Area for short-term outbound travel on official business or for going to Hong Kong SAR, Macao SAR or abroad for training;
(11) to coordinate with the administrative offices of customs, frontier inspection, taxation, foreign exchange, public security, health quarantine, animal and plant quarantine, commodity inspection, etc. in conducting their relevant operations in the Bonded Area; and
(12) to exercise other functions and powers authorized by the Municipal Government.
Article 7 The Administrative Bureau shall be responsible and report to the municipal government. The municipal government shall have the department to change or revoke inappropriate decisions of the Administrative Bureau.
Article 8 The major decisions made by the Administrative Bureau in exercising the functions and powers prescribed in these Regulations shall be submitted to the municipal government and the related departments for the record.
Article 9 Withthe approval of the municipal department in charge of organizational structure and personnel establishment, the Administrative Bureau may establish several working agencies according to the principle of simplification and high efficiency.
The working agencies of the Administrative Bureau shall be responsible to the Administrative Bureau and accept the professional guidance of the related administrative departments of the municipal government.
Article 10 The administrative offices of customs, frontier inspection shall set up their dispatched agencies within the Bonded Area to exercise the powers under the law.
Article 11 Health quarantine, animal and plant quarantine, and commodity inspection departments may, with the approval of the Administration Bureau, establish offices or assign full-time personnel in the Bonded Area to conduct inspections in areas outside the entry-exit clearance channels, in accordance with the law.
Chapter III Establishment and Management of Enterprises
Article 12 The Municipal Government shall encourage investors to establish industrial enterprises of high and advanced technologywithin the Bonded Area and such investors shall enjoy the related preferential treatments.
Article 13 Upon the approval, investors may set up trading enterprises within the Bonded Area to engage in commercial and trading activities.
Article 14 Investors may set up warehousing enterprises within the Bonded Area to develop the business of bonded warehouses.
Article 15 Domestic and foreign information institutions may set up their branches or offices within the Bonded Area to develop the business of consultation.
Article 16 Upon the approval of the competent financial department, domestic and foreign finance and insurance institutions may establish operating entities or representative offices within the Bonded Area to conduct finance and insurance business, as well as liaison and consulting services.
Article 17 Investors may establish the enterprises of the tertiary industries such as transportation, communication, which are permitted by the laws, regulations of the state, within the Bonded Area.
Article 18 When investors establish enterprises or representative offices within the Bonded Area, they shall follow the following procedures:
(1) investors shall apply to the administrative department for industry and commerce who shall make decisions on registration in compliance with the guiding catalogue for investment issued by the Administrative Bureau;
(2) in case of establishing an enterprise to engage in specific businesses, the investors shall go through registration procedures at the administrative department for industry and commerce according to law upon the Administrative Bureau’s approval; and
(3) after receiving a business license, the investors shall go to the administrative departments of customs, taxation, foreign exchange for filing, registration, or account opening.
Article 19 The administrative department for industry and commerce shall make a decision on registration approval or disapproval within 20 days from the date of accepting an application from an investor for setting up an enterprise.
Where the approval of the Administrative Bureau is required, the Administrative Bureau shall make a decision within 10 days from the date of accepting an application from an investor.
Article 20 Enterprises in the Bonded Area shall establish sound financial accounting systems, and report annual financial statements to the Administrative Bureau, and shall have special accounting books for duty-free and bonded goods. The customs departments and tax departments may audit and examine the aforementioned accounting books and financial statements.
Article 21 When an enterprise within the Bonded Area changes its name, address, legal representative or scope of business, or merges, separates, assigns stock ownership or terminates, it shall apply to the original registering department for change registration or deregistration, as applicable.
Article 22 The establishment of enterprises that cause environmental pollution, are energy-intensive, water-intensive, or labor-intensive shall be prohibited within the Bonded Area.
Chapter IV Land Development and Realty Management
Article 23 Land within the Bonded Area is owned by the State and is used on a paid, time-limited basis. The term of land used for different purposes shall be in accordance with applicable laws and regulations.
Article 24 In order to obtain the right to use the land of the Bonded Area, the Administrative Bureau shall sign a written contract with the applicant to assign the right to use the land, who shall pay the land grant fee to the Administrative Bureau according to the contract.
If a land user fails to develop the land within one year from the effective date of the assignment contract, the Administrative Bureau shall have the department to reclaim the land-use right.
Where the use of the land needs to be changed, the land user shall apply to the Administrative Bureau for approval and complete the relevant procedures.
Article 25 In case of transferring, leasing or mortgaging the realty in the Bonded Area, the land user shall apply to the Administrative Bureau for registration, and pay taxes according to law.
Article 26 Land users shall pay the Administrative Bureau the land-use fees. The rates of the land-use fees shall be set by the Municipal Government.
Article 27 The land-price fees and land-use fees collected by the Administrative Bureau shall be used for the land development and infrastructural construction in the Bonded Area, and shall not be misappropriated for other purposes.
Article 28 Construction projectswithin the Bonded Area shall be reviewed and approved by the Administrative Bureau according to the relevant rules of the state and Zone, and reported to the municipal administrative department of construction for the record.
The municipal administrative department of construction shall supervise the quality and safety of the construction activities of the projects within the Bonded Area according to law, and the Administrative Bureau shall give its assistance.
The administration of the construction of special projects shall be carried out according to the related rules of the state and Zone.
Article 29 The Administrative Bureau shall authorize professional companies to manage the public facilities within the Bonded Area. The realty in the Bonded Area shall be managed by either owners themselves or property management companies engaged by owners.
Article 30 The security buffer zone of the Bonded Area along the north bank of the Shenzhen River shall be dedicated solely to patrolling and security, and may not be used for other purposes or business operations.
Article 31 The land and supporting office and duty facilities used by the Administrative Bureau and dispatched agencies of state departments in the Bonded Area shall be owned by the municipal government, and may not be assigned, rented out, or used for other profit-making activities by users.
Article 32 The ownership of the realty in the residential area of the Bonded Area may not be assigned to the entities and individuals of the non-bonded areas except when the Municipal Government prescribes the other way.
Chapter V Administration of Trade
Article 33 The trading enterprises within the Bonded Area may set up marketplaces of raw materials for production, and the marketplaces for displaying and selling import and export commodities, and supply goods to the domestic non-bonded areas.
Article 34 Goods of domestic or foreign origin may be displayed and sold in the Bonded Area. Enterprises may and make orders within the Bonded Area.
Article 35 The enterprises of the domestic non-bonded areas which have the right to do business in import and export may, subject to the approval of the relevant competent department, set up branches in the Bonded Area to engage in trading activities according to law.
Article 36 The production enterprises within the Bonded Area may import raw materials, spare parts, and equipment needed for their own production and exportation.
Upon the customs’ approval, the production enterprises within the Bonded Area and those in the domestic non-bonded areas may entrust each other with the business of processing.
Article 37 With the approval of the relevant competent department, the enterprises within the Bonded Area may develop the business of equipment leasing.
Article 38 Except those which are prohibited by the State for import and export or have special demands, goods may circulate freely between the Bonded Area and overseas without permit and restriction of quota control. The shipment from the Bonded Area to the domestic non-bonded areas or vice versa shall be governed by the relevant rules of the State.
Article 39 When the products made within the Bonded Area are sold to the domestic non-bonded areas, it shall be processed as prescribed by state regulations.
Chapter VI Taxation and Financial Administration
Article 40 Goods entering the Bonded Area from outside the customs territory shall be exempt from the customs duties and the consumption taxes and value-added taxes at the import stage, in accordance with the state regulations, except as otherwise provided by laws and regulations.
Goods that are exempt from customs duties and from consumption tax and value-added tax (VAT) at the import stage upon entry into Bonded Areas shall, when transferred to domestic non-bonded areas, be subject to the levying of customs duties, consumption tax, and VAT at the import stage in accordance with applicable state laws and regulations.
Goods passing through the Bonded Area for export shall be exempt from customs duties and from consumption tax and value-added tax at the import stage.
Article 41 Goods produced or processed by the enterprises in the Bonded Area and sold within the Bonded Area shall be exempt from the consumption tax, value-added tax.
Article 42 Construction materials, machinery and equipment, office supplies imported by enterprises in the Bonded Area for their own use shall be exempt from customs duties and from consumption tax and value-added tax at the import stage.
Administrative departments in the Bonded Area importing a reasonable quantity of equipment and office supplies for administrative use shall be exempt from customs duties and from consumption tax and value-added tax at the import stage.
Article 43 Enterprises in the Bonded Area that purchase goods from domestic non-bonded areas shall file a record with the taxation departments. Where such goods meet the conditions for export tax rebates, the rebates shall be processed in accordance with applicable regulations.
Article 44 Enterprises in the Bonded Area may open foreign spot exchange current accounts. Enterprises without such accounts or insufficient balances may purchase foreign exchange from designated banks in accordance with applicable regulations.
Article 45 With the approval of the competent financial regulatory department, foreign-invested banks within the Bonded Area may conduct RMB business.
Article 46 With the approval of the securities regulatory department, enterprises in the Bonded Area may issue stocks and bonds domestically and overseas in accordance with relevant laws and regulations on securities administration.
Article 47 Transactions between enterprises within the Bonded Area may be priced and settled in foreign currency. Specific management measures shall be implemented in accordance with the AdministrativeMeasures on Foreign Exchange in Bonded Areas.
Chapter VII Supervision over Entry and Exit
Article 48 Goods from overseas may freely enter and exit the Bonded Area, except where prohibited by the state regulations from importation. All goods entering or leaving the Bonded Area shall be declared to the Customs department.
Goods, means of transport, and articles carried by individuals moving between the Bonded Area and the domestic non-bonded areas shall be subject to the supervision of the Customs department in accordance with the law.
Article 49 Goods transported from the Bonded Area to the domestic non-bonded areas shall be treated as imports, while goods transported from the domestic non-bonded areas to the Bonded Area shall be treated as exports.
Article 50 Persons entering or leaving the Bonded Area from or to overseas shall be subject to administration by the frontier inspection departments in accordance with the law.
Article 51 The Administrative Bureau shall be responsible for issuing access permits for persons and means of transport entering or leaving the Bonded Area from or to the domestic territory.
Article 52 Vehicles and other means of transport entering or leaving the Bonded Area from or to the domestic non-bonded areas shall be permitted to pass upon presenting certificates or identification marks issued or recognized by the Administrative Bureau.
Article 53 Machines, equipment, means of transport, construction materials, and office supplies, and other goods shipped from the domestic non-bonded areas to the Bonded Area for use by administrative organs, enterprises, and their personnel therein shall be released by customs upon registration.
Article 54 Foreign nationals, overseas Chinese, and compatriots from Hong Kong SAR, Macao SAR, and Taiwan Province, China may enter and leave the Bonded Area through the designated passage connected to the Hong Kong SAR route upon presentation of valid passports or travel permits.
Chapter VIII Legal Liability
Article 55 Where persons, goods, or means of transport entering or leaving the Bonded Area violate state laws and regulations concerning customs, frontier inspection, health quarantine, animal and plant quarantine, or commodity inspection, the relevant departments shall impose penalties in accordance with the law.
Article 56 Where enterprises within the Bonded Area or their employees violate laws, regulations, and rules concerning industry and commerce, taxation, finance, foreign exchange, public security, or fire control, the relevant law enforcement departments shall impose penalties in accordance with the law.
Article 57 Any violation of the laws and regulations concerning urban planning, land administration, and real estate management, or of the provisions on land management set forth in Chapter IV of these Regulations, shall be subject to penalties by the Administrative Bureau in accordance with applicable laws and regulations.
Article 58 Any person or entity that engages in business activities in the security buffer zone in violation of Article 30 of these Regulations shall be ordered by the Administrative Bureau to restore the area to its original condition, have its illegal gains confiscated, and be subject to a fine of up to twice the amount of such illegal gains.
Article 59 Individuals, legal persons, and other economic organizations within the Bonded Area who are dissatisfied with administrative acts performed by administrative departments may, in accordance with the law, apply for administrative reconsideration or initiate administrative litigation.
Where a party fails to apply for administrative reconsideration or initiate administrative litigation within the prescribed time limit, and also fails to comply with the administrative decision, the Administrative Bureau or other administrative department may apply to the people’s court for compulsory enforcement.
Article 60 Where staff members of the Administrative Bureau or other administrative departments in the Bonded Area neglect duties or engage in malfeasance for personal gain, they shall be subject to administrative sanctions by their employing entity or the competent superior department; where a criminal offense is constituted, criminal responsibility shall be investigated and pursued by the judicial organs in accordance with law.
Chapter IX Supplementary Provisions
Article 61 The Administrative Bureau may formulate specific administration measures according to these Regulations, submit them to the Municipal Government for approval and promulgate them for implementation after approval.
Article 62 Within the Bonded Area, in the event of any discrepancy between these Regulations and other regulations formulated by the Standing Committee of the Shenzhen Municipal People’s Congress, these Regulations shall prevail.
Article 63 These Regulations shall come into force on the date of promulgation.
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