| 1. | The operation of the storage , processing , assembling and consignment sales of the bonded goods shall be approved by the registered with the customs
第二十三条经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续。 |
| 2. | The supervised commodities of export originated in the country can obtain the tax rebate and be mixed with the bonded goods of import for distributing and delivering to the home and international markets
国内出口监管货物，享受进区退税政策，可与进口保税货物混合面向国内、国际市场分拨配送。 |
| 3. | The company has bonded warehouse and customs controlled warehouse with approval of the customs , so we can provide storage and transport services for bonded goods and customs controlled goods
公司拥有经海关批准设立的保税仓库和海关监管仓库，可为客户提供保税货物海关监管货物的储存和运输服务。 |
| 4. | Raw materials , spare parts , components , fittings , auxiliary materials and packaging materials imported for the production of tourist export goods shall be treated as bonded goods by customs
为生产出口旅游商品而进口的原材料、零部件、元器件、配套件、辅料、包装物料，海关按保税货物的有关规定办理。 |
| 5. | In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs
纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。 |
| 6. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high value
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
| 7. | To sell without customs approval and payment of duties , the bonded goods imported upon special permission or goods enjoying specified duty reduction or exemption in relatively large quantities or of relatively high # 118alue
（三）未经海关许可并补缴关税，擅自出售特准进口的保税货物、特定减税或者免税的货物，数额较大的。 |
| 8. | Article 27 means of transport and personnel , while going from the bonded area to a non - bonded area , shall not , without approval , transport or carry out of the bonded area bonded goods or products made from bonded raw and processed materials and spare and component parts
第二十七条从保税区前往非保税区的运输工具和人员不得擅自载运、携带保税区内保税货物和用保税料、件生产的产品。 |
| 9. | The international procurement and distribution zone ? after the bonded goods of import have entered the logistic park , they shall be undergone simple processing of the commercial character , and then to be sorted and distributed in the distribution warehouses for the final delivery
国际采购与配送区：进口保税货物进入物流园区，进行商业性简单加工后，在配送库场进行货物的分拨配送业务。 |
| 10. | In cases where taxpayers who owe duty undergo cancellation , disband , go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs before liquidation
纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。 |
