Measures for the Control of Foreign Exchange in Bonded and Supervised Zones

保税监管区域外汇管理办法

The Measures unify foreign exchange procedures for payment of goods or services in bonded zones, export processing zones, bonded logistics parks, bonded port zones, comprehensive bonded zones, cross-border industrial parks and other such specific zones over which customs affects closed regulations.

Clp Reference: 5920/07.08.15 Promulgated: 2007-08-15 Effective: 2007-10-01

(Issued by the State Administration of Foreign Exchange on August 15 2007 and effective as of October 1 2007.)

(国家外汇管理局于二零零七年八月十五日印发,自二零零七年十月一日起实施。)

Hui Fa [2007] No.52

汇发 [2007] 52号

Article 1: These Measures have been formulated pursuant to the PRC Regulations for the Administration of Foreign Exchange Control and other related laws and regulations in order to improve foreign exchange control in bonded and supervised zones and promote the healthy development of bonded and supervised zones.

第一条 为了完善保税监管区域外汇管理,促进保税监管区域健康发展,根据《中华人民共和国外汇管理条例》及其它相关法律、法规,制定本办法。

Article 2: For the purposes of these Measures, the term "bonded and supervised zones" (the Zones) includes bonded zones, export processing zones, bonded logistics parks, bonded port zones, comprehensive bonded zones, cross-border industrial parks and other such specific zones over which customs effects closed regulation.

第二条 本办法所称保税监管区域(以下简称区内)包括保税区、出口加工区、保税物流园区、保税港区以及综合保税区、跨境工业区等海关实行封闭监管的特定区域。

Article 3: The State Administration of Foreign Exchange and its branches and sub-branches (Forex Bureau) shall be responsible for the monitoring and administration in accordance with the law of the foreign exchange accounts and foreign exchange receipts and expenditures of, and the purchase of foreign exchange and, the conversion of foreign exchange into renminbi by, organizations in the Zones.

第三条 国家外汇管理局及其分支机构(以下简称外汇局)依法对区内机构外汇账户、外汇收支、购汇及结汇等实施监督和管理。

Organizations in the Zones include administrative authorities, enterprises, institutions and other economic organizations.

区内机构包括区内行政管理、企业、事业单位及其它经济组织等。

Article 4: Once an enterprise in a Zone obtains its business licence, it shall carry out foreign exchange registration procedures with the Forex Bureau of the place where it is located in accordance with provisions.

第四条 区内企业领取工商营业执照后,应当按规定到所在地外汇局统一办理外汇登记手续。

When an enterprise in a Zone carries out foreign exchange receipt and expenditure procedures, it shall present its proof of foreign exchange registration and carry out the procedures on the strength of the valid prescribed proof and commercial documents.

区内企业办理外汇收支业务,应当出示外汇登记证明,凭规定的有效凭证及商业单据办理。

Article 5: Economic transactions between a Zone and a place abroad shall be priced and settled in a foreign currency, unless otherwise provided.

第五条 区内与境外之间的经济往来,除另有规定外,应当以外币计价结算。

Transactions for trade in goods between a Zone and a place in China outside the Zone (China Proper) may be priced and settled in renminbi or in a foreign currency. Subordinate pricing and settlement currencies for trade in goods shall be handled in accordance with commercial practice. Transactions for trade in services shall be priced and settled in renminbi.

区内与境内保税监管区域外(以下简称境内区外)之间货物贸易项下交易,可以以人民币计价结算,也可以以外币计价结算;货物贸易项下从属费用计价结算币种按商业惯例办理;服务贸易项下交易应当以人民币计价结算。

Transactions between organizations in a Zone may be priced and settled in renminbi or in a foreign currency. The various official charges imposed by administrative authorities in a Zone shall be priced and settled in renminbi.

区内机构之间的交易,可以以人民币计价结算,也可以以外币计价结算;区内行政管理机构的各项规费应当以人民币计价结算。

Article 6: For all receipts and payments of funds between a Zone and a place abroad, the organization in the Zone shall file a report on its balance of payments statistics in accordance with provisions. For receipts and payments of funds between a Zone and China Proper, neither the organization in the Zone or the organization in China Proper is required to file a report on its balance of payments statistics.

第六条 区内与境外之间的资金收付,区内机构均应当按照规定进行国际收支统计申报;区内与境内区外之间的资金收付,区内、境内区外机构无需进行国际收支统计申报。

Article 7: Enterprises in the Zones shall open, use and close foreign exchange accounts in accordance with provisions for foreign exchange control applicable in China Proper.

第七条 区内企业按照境内区外外汇管理规定开立、使用和关闭外汇账户。

The foreign exchange accounts of enterprises in the Zones shall be subject to administration by inclusion in the information system for administration of foreign exchange accounts.

区内企业外汇账户统一纳入外汇账户管理信息系统进行管理。

Article 8: The foreign exchange receipts and expenditures of enterprises in the Zones in connection with trade in goods shall be subject to different foreign exchange control policies depending on the customs regulation method appropriate to the manner in which the goods are bonded.

第八条 区内企业货物贸易外汇收支,根据货物保税状态对应的海关监管方式,实施不同外汇管理政策。

Once foreign trade rights have been registered by the department in charge of commerce, an enterprise in a Zone that is to engage in business activities regarding trade in goods shall carry out registration procedures for the Register of Importers That Pay Foreign Exchange to Parties Abroad and for verification of foreign exchange receipts from exports with the Forex Bureau of the place where it is located in accordance with relevant provisions applicable in China Proper.

在商务主管部门办理对外贸易经营权备案登记后从事货物贸易经营活动的区内企业,应当按境内区外相关规定到所在地外汇局办理“对外付汇进口单位名录”和出口收汇核销备案登记手续。

Article 9: In any of the following circumstances, an enterprise in a Zone that is to make a payment for goods to a party abroad or to a party in China Proper shall carry out the procedures therefor with a bank on the strength of a valid proof evidencing the lawfulness and genuineness of the transaction and the commercial documents:

第九条 区内企业向境外或者境内区外支付货款,有下列形式之一的,应当持证明交易合法、真实的有效凭证和商业单据到银行办理。

(1) if goods are imported directly from abroad or if goods of an overseas enterprise are purchased from the Zone or China Proper, the payment to the foreign party may be made from a foreign exchange account or with purchased foreign exchange;

(一)    直接从境外进口,或者从区内或者境内区外购买境外企业的货物,可以从外汇账户或购汇对境外支付。

(2) if an export contract has been executed with a foreign party and an enterprise in China Proper carries out the customs declaration procedures for and exports the goods, the payment from abroad may, after the enterprise in the Zone has received foreign exchange, be transferred in the original currency to the enterprise in China Proper;

(二)    与境外签订出口合同,货物由境内区外企业报关出境,境外货款可以由区内企业收汇后原币向境内区外企业划转。

(3) if goods are purchased from an enterprise in China Proper, payment may be made directly to it and the bank shall carry out for the enterprise in China Proper the procedures for conversion of foreign exchange into renminbi or crediting to the account in accordance with provisions; or

(三)    从境内区外企业购买货物,可以直接向其支付,银行按照规定为境内区外企业办理结汇或入账手续。

(4) other payments to a party abroad or to a party in China Proper.

(四)    其它向境外或者境内区外的支付。

If an enterprise in a Zone on the Register of Importers That Pay Foreign Exchange to Parties Abroad is to make payment to a different place in China, it shall carry out record filing procedures for the payment of foreign exchange for imports in accordance with provisions.

“对外付汇进口单位名录”上的区内企业异地支付货款,应当按规定办理进口付汇备案手续。

Article 10: If an enterprise in a Zone is to make payment to a party abroad, it is not required to carry out verification of the payment of foreign exchange for imports, unless otherwise specified herein.

第十条 区内企业对境外支付货款,除本办法另有规定外,无须办理进口付汇核销。

If an enterprise in a Zone is to make payment to a party abroad on the strength of an import customs declaration form or is to purchase foreign exchange on the strength of an entry record-filing list to make payment to the party abroad, the bank through which the payment of foreign exchange is to be made shall, in accordance with provisions, carry out procedures such as electronic verification of the original account and closing of the case.

区内企业凭进口货物报关单向境外支付或者凭进境备案清单购汇向境外支付的,付汇银行应当按规定办理电子底账核注、结案等手续。

If an enterprise in a Zone is to purchase foreign exchange to make payment to a party abroad by a means other than cash on delivery, it shall submit by the prescribed time to the bank through which the payment of foreign exchange is to be made the original of the import customs declaration form or entry record-filing list, and the bank shall carry out the relevant procedures in accordance with the preceding paragraph. If the document is not submitted by the prescribed time, the bank shall submit the list of enterprises in the Zone to the Forex Bureau of the place where it is located within three working days from the date on which each quarter ends and the Forex Bureau shall review the genuineness of each receipt and expenditure of foreign exchange.

区内企业采取货到付款以外方式购汇对境外支付货款的,应在规定时间内向付汇银行提供进口货物报关单或者进境备案清单正本,银行按前款规定办理相应手续。未在规定时间内提供的,付汇银行应于每季度结束之日3个工作日内将区内企业名单上报所在地外汇局,由所在地外汇局逐笔审核外汇收支真实性。

Article 11: When an enterprise in a Zone exports goods to a party abroad and carries out exit record filing for bonded goods with customs, it shall not be required to carry out verification of foreign exchange receipts from exports after the receipt of foreign exchange. If customs declaration procedures for the export of non-bonded goods are carried out with customs, the enterprise in the Zone shall carry out verification of foreign exchange receipts from exports with the Forex Bureau in accordance with relevant provisions applicable in China Proper.

第十一条 区内企业向境外出口货物,在海关办理保税货物出境备案的,收汇后无需办理出口收汇核销;在海关办理非保税货物出口报关的,区内企业应当按照境内区外相关规定到外汇局办理出口收汇核销。

Article 12: Payments for transactions between enterprises in a Zone shall be made in renminbi or from a foreign exchange bank account on the strength of a valid proof evidencing the lawfulness and genuineness of the transaction, such as the contract or agreement, invoice, etc., and the commercial documents.

第十二条 区内企业之间的交易,应当持合同或协议、发票等证明交易合法、真实的有效凭证和商业单据,以人民币或者从其银行外汇账户中支付。

Article 13: If an enterprise in China Proper purchases goods from a Zone, it may make payment on the strength of the valid proof and the commercial documents to the enterprise in the Zone, directly to a party abroad or to an enterprise in China Proper that has rights in the goods. Once an enterprise in China Proper that has rights in the goods receives foreign exchange from the aforementioned enterprise in China Proper, it shall carry out verification procedures on the strength of proof such as an account crediting notice and conversion note. in accordance with provisions.

第十三条 境内区外企业购买区内货物,凭有效凭证和商业单据可以向区内企业支付,可以直接向境外支付,也可以向其它境内区外货权企业支付。境内区外货权企业收到前述境内区外企业的外汇后,按规定凭入账通知或者结汇水单等凭证办理核销手续。

Article 14: The conversion of foreign exchange receipts on the current account into renminbi and the purchase and payment of foreign exchange for trade in services by enterprises in the Zones shall be handled in accordance with relevant provisions applicable in China Proper.

第十四条 区内企业经常项目外汇收入结汇和服务贸易项下购付汇,按照境内区外相关规定办理。

Article 15: Foreign exchange transactions on the capital account by organizations in the Zones shall be handled in accordance with relevant foreign exchange control provisions applicable in China Proper.

第十五条 区内机构资本项目项下外汇交易,按照境内区外相关外汇管理规定办理。

The assets obtained by a foreign investor from the liquidation of an organization in a Zone may be remitted abroad or re-invested in China after the approval of the Forex Bureau. The assets obtained by a Chinese investor shall be repatriated to China Proper in a timely manner and matters shall be handled in accordance with relevant provisions.

外方投资者因区内机构清算所得资产,经外汇局核准后可以汇出境外或者境内再投资;中方投资者所得资产,应当及时调回境内区外按相关规定办理。

Article 16: After a bank has carried out procedures for the purchase of foreign exchange or the conversion of foreign exchange into renminbi for an enterprise in a Zone, it shall note the same in the appropriate box on the proof of foreign exchange registration and retain the relevant proof and commercial documents for future reference.

第十六条 银行为区内企业办理购汇或者结汇手续后,应当在外汇登记证明相应栏目中签注并按规定留存有关凭证和商业单据备查。

Article 17: Forex Bureaux shall conduct monitoring inspections of the foreign exchange receipts and expenditures and foreign exchange operations of banks and organizations in the Zones on a regular or ad hoc basis. Violations hereof shall be punished in accordance with the PRC Regulations for the Administration of Foreign Exchange Control and other foreign exchange control provisions. If the PRC Regulations for the Administration of Foreign Exchange Control and other foreign exchange control provisions are silent on a matter or their stipulations on the form of, or criteria for, penalties are unclear, a warning shall be given, a notice of criticism shall be circulated and a fine of maximum Rmb30,000 shall be imposed. Where procedures for the conversion of foreign exchange into renminbi or the purchase of foreign exchange have not been carried out in accordance herewith, the right to carry out procedures for the conversion of foreign exchange into renminbi or the purchase of foreign exchange directly with a bank may additionally be suspended or revoked.

第十七条 外汇局定期或者不定期对银行和其它区内机构的外汇收支和外汇经营情况进行监督检查,对违反本办法的,按照《中华人民共和国外汇管理条例》及其它外汇管理规定进行处罚;《中华人民共和国外汇管理条例》及其它外汇管理规定没有规定或者处罚形式、标准规定不明确的,给予警告、通报批评、3万元人民币以下罚款的处罚;对未按本办法规定办理结汇或购汇业务的,还可以暂停或取消其直接到银行办理结汇或购汇的权利。

Article 18: These Measures shall apply mutatis mutandis to
(A and B type) bonded logistics centres, diamond exchanges, etc.

第十八条 保税物流中心(A、B型)、钻石交易所等参照适用本办法。

Article 19: These Measures shall be effective as of October 1 2007. The State Administration of Foreign Exchange is in charge of interpreting these Measures. Matters not expressly provided for herein shall be handled in accordance with relevant foreign exchange control provisions applicable in China Proper. In the event of a discrepancy between these Measures and previous foreign exchange control provisions, these Measures shall prevail.

第十九条 本办法自2007年10月1日起实施,由国家外汇管理局负责解释。本办法未作明确规定的,按照境内区外相关外汇管理规定执行。以前外汇管理规定与本办法规定不一致的,以本办法规定为准。

Appendix:

附件:

Titles of Documents that Will Be Repealed Upon the Entry into Effect of the Measures for the Control of Foreign Exchange in Bonded and Supervised Zones

《保税监管区域外汇管理办法》生效后废止的文件名称

The following documents shall be repealed from the date of implementation of the Measures for the Control of Foreign Exchange in Bonded and Supervised Zones:

《保税监管区域外汇管理办法》实施之日起,以下文件废止:

1. State Administration of Foreign Exchange, Circular on Issues Relevant to Foreign Exchange Control in Bonded Logistics Parks (Hui Fa [2005] No.92)

1、       《国家外汇管理局关于保税物流园区外汇管理有关问题的通知》(汇发[2005]92号)

2. General Affairs Department of the State Administration of Foreign Exchange, Official Reply on Matters Relevant to the Purchase of Foreign Exchange for Imports by Enterprises in the Haikou Free Trade Zone (Hui Zong Fu [2005] No.16)

2、       《国家外汇管理局综合司关于海口保税区企业报关进口项下购汇有关事宜的批复》(汇综复[2005]16号)

3. General Affairs Department of the State Administration of Foreign Exchange, Official Reply on the Issue of the Transfer of Foreign Exchange by Enterprises in Bonded the Zones to Enterprises in China Proper (Hui Zong Fu [2004] No.79)

3、       《国家外汇管理局综合司关于保税区企业向境内区外企业划转外汇问题的批复》(汇综复[2004]79号)

4. General Affairs Department of the State Administration of Foreign Exchange, Official Reply on the Issue of the Purchase of Foreign Exchange by Motor Vehicle Distribution Enterprises in Bonded the Zones (Hui Zong Fu [2003] No.32)

4、       《国家外汇管理局综合司关于保税区汽车分拨企业购汇问题的批复》(汇综复[2003]32号)

5. General Affairs Department of the State Administration of Foreign Exchange, Official Reply Issues Relevant to the Payment of Foreign Exchange by a Bonded Zone Enterprise that Purchases Goods Stored in a Warehouse in the Bonded Zone by an Overseas Company (Hui Zong Fu [2003] No.27)

5、       《国家外汇管理局综合司关于保税区企业购买境外公司存放在区内仓库货物相关付汇问题的批复》(汇综复[2003]27号)

6. State Administration of Foreign Exchange, Circular on the Issuance of the (Hui Fa [2002] No.74)

6、       《国家外汇管理局关于发布<保税区外汇管理办法>的通知》(汇发[2002]74号)

7. Circular on the Issuance of the (Hui Fa [2000] No.116)

clp reference:5920/07.08.15prc reference:汇发 [2007] 52 号promulgated:2007-08-15effective:2007-10-01

7、       《关于发布<出口加工区外汇管理暂行办法>的通知》(汇发[2000]116号)

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