海关总署


中华人民共和国海关对沿海开放地区进出境货物的管理规定(附英文)

1989年2月15日，海关总署令第5号

第一条 为了促进沿海开放城市和沿海经济开放区的发展，根据《中华人民共和国海关法》和国家对沿海开放城市、沿海经济开放区的有关政策法规，制定本规定。
第二条 本规定适用于经国家批准的沿海开放城市和沿海经济开放区（以下简称“开放市、区”）。
（一）“沿海开放城市”，指天津、上海、大连、秦皇岛、烟台、青岛、连云港、南通、宁波、温州、福州、广州、湛江和北海十四个沿海港口城市的市区及经国务院批准享受沿海开放城市待遇的其它城市的市区。
（二）“沿海经济开放区”，指长江三角洲、珠江三角洲、闽南厦漳泉三角地区和辽东半岛、胶东半岛及沿海其他地区规定范围内开放市的市区、重点县的城关区（或经省、自治区、直辖市人民政府批准的重点工业卫星镇），以及安排以发展出口为目标的、利用外资建设的农业技术引进项目、农产品生产基地和农产品初级加工厂的上述市、县所辖农村。
第三条 开放市、区内从事进出口业务的外贸企业、生产企业，应持国家规定的主管部门的批准证件向海关办理注册登记手续。
第四条 开放市、区进出口的货物，应当由收发货人或其代理人填写进出口货物报关单如实向海关审报，并按国家规定交验进出口许可证件和其他有关单证。
第五条 本规定第三条所述企业对经批准减免税的进出口货物应该建立专门帐册，定期向海关报告有关货物的使用、销售、加工、出口、库存等情况。有条件的企业经海关批准可以建立保税仓库或保税工厂，海关按保税仓库或保税工厂的管理办法进行管理。
海关认为必要时，可以向有关企业或工业卫星镇派驻关员，办理有关进出口货物的海关手续，并进行实际监管。有关企业和工业卫星镇应当提供必要的办公场所和方便条件。
第六条 开放市、区的单位或企业进出口下列货物，其关税和工商统一税（或产品税、或增值税）可享受以下优惠：
（一）外商投资企业（包括中外合资经营企业、中外合作经营企业和外商独资经营企业）作为投资（包括追加投资）进口的用于本企业生产和管理的设备、建筑器材；为生产出口产品所实际耗用的进口原材料、元器件、零部件、包装物料等；上述企业在其投资总额以内进口自用、合理数量的交通工具、办公用品；投资的外商和国外技职人员进口安家物品和自用、合理数量的交通工具，予以免税。
外商投资企业的产品出口（不含国家限制出口产品）时，免征出口税。
对沿海开放城市外国企业常驻机构进口自用办公用品和交通工具，在合理数量范围内，也可予以免税；
（二）为进行现有企业技术改造，进口国内暂不能生产或不能保证供应的关键设备、仪器仪表和其他必需器材，不论外汇来源，一九九○年以前予以免税；
（三）沿海经济开放区规定范围内的开放市、县所辖农村，为安排发展出口农业产品加工项目所需进口的种子、种苗、种畜、饲料、动植物保护药物，耕作、种植、养殖和农产品加工机具以及其他必需的技术装备，不论外汇来源，一九九○年以前，予以免税。
第七条 开放市、区内进口的减免税物资只限于本单位本项目使用，未经主管部门批准并办结海关手续，不得擅自转让、出售或移作他用。
第八条 开放市、区使用免税进口料件加工装配的制成品应复运出口。
前款制成品经批准转内销时，有关企业应当事先向海关申报，经海关核准后，按规定补办进口手续，海关对其所含免税进口料件补征税款。
第九条 加工出口项目进口料件或加工后的半成品需转厂加工时，必须在海关监管下进行，并按海关有关规定办理。
第十条 开放市、区进出口的货物属国家限制进出口和实行许可证管理的商品，按照国家的有关规定办理。
第十一条 凡违反本规定或海关其他规定的走私行为及违反海关监管规定的行为，由海关依照《中华人民共和国海关法》和其他有关法规的规定进行处理。
第十二条 本规定自一九八九年四月一日起实施。

PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FORTHE CONTROL OF GOODS ENTERING AND LEAVING THE COASTAL OPENING CITIES ANDAREAS

(Promulgated on February 15, 1989 by Decree No. 5 of the CustomsGeneral Administration)

Whole Doc.
Article 1
These Regulations are formulated pursuant to "The Customs Law of the
People's Republic of China" and relevant policies, laws and regulations
for the coastal opening cities and coastal economic opening areas to
promote the development of the opening cities and economic opening areas.
Article 2
These Regulations are applicable to the State-approved coastal
opening cities and coastal economic opening areas (hereinafter referred to
as opening cities and areas).
(1) "The coastal opening cities" refer to the city proper of the 14
coastal port cities such as Tianjin, Shanghai, Dalian, Qinhuangdao,
Yantai, Qingdao, Lianyungang, Nantong, Ningbo, Wenzhou, Fuzhou, Guangzhou,
Zhanjiang and Beihai, and the proper of other cities that enjoy the status
of a coastal opening city as approved by the State Council.
(2) "The coastal economic opening areas" refer to the Yangtze River
Delta, the Pearl River Delta, the Xiamen- Zhangzhou-Quanzhou Triangular
Area in South Fujian, the Liaodong and Jiaodong peninsulas, the proper of
the opening cities in the defined domain of other regions in the coastal
areas, the areas just outside a city gate of key counties (or key
industrial satellite townships approved by the people's government of a
province, an autonomous region or a municipality directly under the
central government), and villages governed by the above-said cities and
counties where agricultural technologies are imported through foreign-
funded projects for the development of export and where there are bases
for producing agricultural products and factories for the processing of
primary agricultural products.
Article 3
Foreign trade enterprises and production enterprises engaging in
import and export business in the opening cities and areas shall register
with the Customs authorities with documents approved by departments in
charge designated by the State.
Article 4
For goods leaving or entering the opening cities or areas,
consignors, consignees or their agents shall fill out declaration forms
and declare accurately to the Customs and hand in import and export
licences or other documents, bills or certificates for check-up in
accordance with State-prescribed regulations.
Article 5
Enterprises should keep special account books for goods imported or
exported that have been authorized exemption or reduction of tax, and
regularly report to the Customs on the use, marketing, processing, export
and storage of the relevant goods. Bonded warehouses or factories may be
established by qualified enterprises with the approval of the Customs, and
the bonded warehouses and factories shall be controlled by the Customs
according to regulations.
When necessary, the Customs may send officials to relevant
enterprises or industrial satellite townships to handle Customs procedures
for goods imported or exported and exercise actual control over them.
Relevant enterprises and industrial satellite townships shall provide the
Customs with places and facilities necessary for handling official
business.
Article 6
For the following goods imported or exported by units or enterprises
in the opening cities or areas, preferences are offered in connection with
tariffs and industrial and commercial consolidated tax (or product tax or
value-added tax):
(1) Imported equipment and building materials for production and
management as investment (including additional investment) by foreign
investment enterprises (including Chinese-foreign equity joint ventures,
contractual joint ventures and wholly foreign-owned enterprises); imported
raw materials, parts, components, and packing materials which are actually
used for the production of exports; reasonable amount of means of
transport and office equipment imported by the above-said enterprises for
their own use with expenses defrayed from their investment; household
appliances and reasonable amount of means of transport imported by foreign
investors and foreign technicians and staff members for their own use are
exempted from tax.
Exports (except products of which export is restricted by the State)
of foreign investment enterprises are exempted from tax.
Reasonable amount of office equipment and means of transport imported
by resident offices of foreign enterprises in the coastal opening cities
for their own use are exempted from tax.
(2) Key equipment, instruments and meters and other necessary
equipment imported for the technological renovation of the existing
enterprises, that China cannot produce for the time being or cannot ensure
their supply, are exempted from tax before 1990 regardless of the sources
of foreign exchange.
(3) In villages governed by opening cities and counties in the
defined domain of the coastal economic opening areas, seeds, seedlings,
breeding stocks, feeds, pesticides and medicines for the protection of
plants and animals, machines and tools for farming, planting, breeding,
agricultural product processing appliances and other necessary technology
and equipment imported for the development of the processing projects for
the exporting of agricultural products are exempted from tax before 1990
regardless of the sources of foreign exchange.
Article 7
Imported materials of the opening cities and areas with the exemption
or reduction of tax are used by projects and units only and cannot be
transferred, sold or used for other purposes without authorization of
departments in charge and after Customs procedures have been wound up.
Article 8
In the opening cities and areas, manufactured products processed or
assembled with imported materials, parts and components that are exempted
from tax shall be re-exported.
When the manufactured products referred to in the preceding section
of this Article are switched to be sold in the home market upon approval,
enterprises concerned shall report to the Customs authorities in advance
and go through import procedures according to regulations. Meanwhile the
Customs shall levy the exempted tariffs on materials, parts and components
imported.
Article 9
Import of materials, parts and components for export-oriented
processing projects or the transfer of processed semi-manufactured
products to another factory for processing shall be carried out under the
supervision and control of the Customs and shall be handled according to
the Customs regulations.
Article 10
Goods imported or exported in the opening cities and areas of which
the import and export are restricted by the State or governed by the
licence regulations of the State shall be handled according to the State
regulations.
Article 11
Smuggling acts in violation of these Regulations and other
stipulations of the Customs and other acts violating the supervision and
control stipulations of the Customs shall be dealt with according to "The
Customs Law of the People's Republic of China" and other relevant laws and
regulations.
Article 12
These Regulations shall go into effect on April 1, 1989.


河南省开封市人民政府


开封市人民政府关于印发《开封市夜市管理暂行办法》的通知

汴政〔2004〕40号




各县、区人民政府，市政府各部门：
　　《开封市夜市管理暂行办法》已经市人民政府第5次常务会议通过，现印发给你们，望认真贯彻执行。




二○○四年八月五日



开封市夜市管理暂行办法



第一条 为了加快实现我市创建国家卫生城市、省文明城市和省园林城市目标，加强夜市管理，提升夜市品位，促进夜市健康有序发展，根据有关法律、法规和规章，结合我市实际，制定本办法。
第二条 本办法所称夜市是指在市区范围内经市人民政府批准设置的，在夜间集中交易的场所。
第三条 在市区开办夜市和进入夜市经营的所有单位和个人，都必须遵守本办法。
第四条 夜市管理工作实行集中领导、统一规划、条块结合、分区实施的原则。
第五条 市人民政府要把夜市设置和建设纳入城市建设和旧城改造总体规划；坚持合理布局、规范管理、提升品位、美化市容、发展经济、方便群众的原则，定期组织各区人民政府和有关部门对夜市管理工作进行监督检查；对于经批准占道经营的夜市，要逐步实现退路进场、退路进厅。
各区人民政府具体领导、监督、协调辖区内夜市管理工作。
第六条 市工商行政管理部门是夜市管理的行政主管部门，负责夜市日常监管，其主要职责是：
（一）对夜市开办单位和进入夜市的经营者依法进行审核，对符合条件的核发《营业执照》；
（二）督促检查夜市开办者履行职责，督导经营者按规定摆放摊位；
（三）组织市场巡查，检查上市商品质量和经营者证照，维护交易秩序，查处违法经营；
（四）受理消费者投诉，调解市场开办者、经营者、消费者经营活动中的纠纷；
（五）依法履行其他法定职责。
第七条 公安、城管、公用事业、卫生、环卫等部门，必须认真履行职责，按照各自分工，密切配合，积极做好夜市管理工作。
要维护夜市经营期间交通和治安秩序；加强夜市环境卫生管理；保护公共设施完好；对乱设夜市摊点的行为予以取缔和处罚；加强食品卫生及食品生产经营人员的监督管理，确保人民群众身体健康和生命安全。
电业、供水、环卫等单位应当积极为夜市提供照明、水源、卫生清扫和垃圾清运等方面的服务，按价格主管部门规定的标准收取费用。
第八条 占用市区街道设置的夜市，由市城管办会同市工商管理局审核同意后报市人民政府批准。
本办法发布前经市人民政府批准设置的夜市，应于本办法发布之日起30日内由主办单位到市城管办进行备案。
第九条 已经批准设置的夜市开办者是市、区市场发展服务中心。
夜市开办者负责建设和管理夜市水源、照明、卫生、消防等经营和安全设施；组织夜市经营户按规定的时间上市、撤市；协助工商、公安、城管、卫生等部门依法执行公务，维护市场交易秩序。
第十条 经批准设置的夜市应当在划定的范围和规定的时间从事经营活动，经营者应当自觉接受监督管理，依法缴纳税费。
第十一条 夜市经营管理的具体要求和标准：
（一）进入夜市的经营者必须依法办理《营业执照》，从事食品、饮食经营的经营户必须办理《卫生许可证》、经营者和从业人员《健康证》，证照要在统一位置悬挂；
（二）夜市应当划行归市，经营摊位统一编号管理，经营者在指定的摊位经营，统一摆放，不准越线；
（三）经营者按规定的时间上市、撤市。上市时间为行政单位下午下班时间向后顺延30分钟，不得提前上市。撤市时间4—10月份为次日1∶00，11月份—次年3月份为24∶00，不得拖延；
（四）饮食经营者和从业人员应穿戴统一、整洁的工作衣帽；
（五）经营者实行摊位卫生责任制，自备垃圾容器或污水桶，对摊位和摊前摊后垃圾随时清扫，严禁乱泼乱倒，保证经营场地干净整洁；
（六）饮食经营者的餐具实行统一消毒，不能统一消毒的餐具实行净碗上市，严禁在经营场所内刷洗；
（七）食品、饮食经营者在经营过程中必须符合《中华人民共和国食品卫生法》和《河南省食品卫生条例》等相关法律法规的要求，严禁出售腐烂变质等不符合卫生要求的、对人体健康有害的食品；
（八）夜市必须设专职或兼职保洁人员，穿戴统一的工作服，负责市场道路保洁和垃圾收集工作，撤市后2小时内经营场地打扫干净，做到无垃圾、无污水，保持经营场地的清洁卫生；
（九）出售商品明码标价，每个经营者都要配备规格统一的标价牌，标明主要品种单价，并在统一的位置悬挂；
（十）各夜市设置停车场，设专人管理，各种非经营车辆停放在存车处。
第十二条 夜市经营设施必须符合城市市容、食品卫生、环境保护、消防等方面的要求，做到规格统一、美观实用、干净整洁。具体要求和标准，由市场开办者提出方案，经有关部门审核同意，报市人民政府确定。
第十三条 夜市的各种收费采取一费制，实行统一收费。
第十四条 各区人民政府成立由各有关部门参加的夜市协调管理办公室，负责对夜市的日常巡视、检查、评比工作。
第十五条 对于经过批准的夜市，凡因检查不符合城市市容、食品卫生、环境保护、消防等方面标准，管理不力，经营者不遵守有关规定的，由市城管办会同市工商管理局提出建议，报市政府批准后取消其资格。
第十六条 除市人民政府外其他任何部门都无权在市区批设夜市。对未经批准的夜市，按照辖区管理的原则，在市人民政府的统一领导下，各区政府具体负责组织工商、城管、公安等部门，坚决予以取缔。
第十七条 夜市经营者违反本办法第十一条、第十二条规定的，由各相关行政主管部门按照有关法律、法规予以处罚，构成犯罪的，依法追究刑事责任。
第十八条 各区人民政府和负有夜市管理职责的部门、单位未履行职责，造成夜市管理秩序混乱或影响市容环境卫生的，由市人民政府或行政监察机关追究责任单位或责任人的责任。
第十九条 夜市管理人员不履行监管职责，玩忽职守的，由所在单位或上级主管部门给予行政处分。
第二十条 本办法由市人民政府法制办公室负责解释。
第二十一条 本办法自发布之日起施行。