【中英文对照版】中华人民共和国海关对免税商店及免税品监管办法(2023修正).docx

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1、中华人民共和国海关对免税商店及 免税品监管办法（2005年11月28日海关总署令 第132号公布根据2018年5月 29日海关总署令第240号海关 总署关于修改部分规章的决定第 一次修正 根据2023年3月9日 海关总署令第262号海关总署关 于修改部分规章的决定笫二次修 正）中华人民共和国海关对免税商店及免税品监管办法(2023修正) Measures of General Administration of Customs of the PeoplesRepublic of China for Supervising and Controlling Duty-Free Shopsand G

2、oods (2023 Amendment)制定机关：海关总署发文字号：中华人民共和国海关总署令第262号公布日期：2023. 03. 09施行日期:2023.04. 15效力位阶：部门规章法规类别：税收优惠Issuing Authority ：General Administration of CustomsDocument Number ： Order No. 262 of the General Administration of Customs of the Peoples Republic of ChinaDate Issued ： 03-09-2023Effective Date ：

3、 04-15-2023Level of Authority ： Departmental RulesArea of Law ： Tax PreferencesMeasures of General Administration of Customs of the Peoples Republic of China for Supervising and Controlling Duty-Free Shops and Goods (Issued by Order No.132 of General Administration of Customs on November 28, 2005; a

4、mended for the first time in accordance with the Decision of the General Administration of Customs to Amend Some Rules by Order No. 240 of the General Administration of Customs on May 29, 2018; and amended for the second time in accordance with the Decision of the General Administration of Customs t

5、o Amend Some Rules by Order No. 262 of the General Administration of Customs on March 9, 2023)第二十三条供船免税商店的 销售对象限于出境的国际（地区） 航行船舶及船员。供船免税商店应 当向主管海关提出供船申请，填写 免税品供船准单，在海关监管 下进行国际（地区）船舶的供船工 作。第五章免税品报损和核销第二十四条免税品在办理入 库手续期间发生溢卸或者短缺的， 免税商店应当及时向主管海关书面 报告。主管海关核实无误后出具查 验记录，准予免税商店修改免税品 入/出监管仓库准单相关数据内 容。第二十五条免税品

6、在储存或 者销售期间发生损毁或者灭失的， 免税商店应当及时向主管海关书面 报告。如果由不可抗力造成的，免 税商店应当填写免税品报损准 单，主管海关核实无误后准予免institutions and persons reside or a subordinate Customs authorized by such Customs office in accordance with pertinent provisions, sell duty-free goods in a limited quantity.Article 23 The sales objects of duty-free sh

7、ops providing vessels shall be limited to vessels of international (regional) voyages leaving the territory and crew members thereof. Duty-free shops providing vessels shall file an application to the competent Customs for supplying vessels, complete a Permit for Vessel Supply of Duty-Free Goods and

8、 supply vessels of international (regional) voyages under the supervision and control of the Customs.Chapter 5 Loss Reporting, Verification and Writing-off of Duty-Free GoodsArticle 24 Where duty-free goods are overlanded or found short when undergoing warehousing entry procedures, duty-free shops s

9、hall timely report to the competent Customs in writing. The competent Customs shall, after verifying correct, issue examination and inspection records and allow duty-free shops to amend pertinent data and contents indicated on the Permit for Entry/Removal of Duty-Free Goods into and out of Supervise

10、d Warehouses.Article 25 Where duty-free goods are destroyed or lost during the storage or sales period, duty-free shops shall timely report to the competent Customs in writing. If the said destruction or losses are resulted from events of force majeure, duty-free shops shall complete a Permit for Lo

11、ss Reporting of Duty-Free Goods. The competent Customs shall, 税结案。 after verifying correct, approve to grant tax exemption and write off such destroyed or lost goods.Where duty-free goods are destroyed or lost during the storage or sales period due to other reasons, duty-free shops shall pay taxes o

12、f destroyed or lost duty-free goods according to law.Article 26 Should duty-free goods, after being kept for a period longer than their shelf lives, be unable to be used or become deteriorated, duty-free shops shall timely report to the competent Customs in writing, and complete a Permit for Loss Re

13、porting of Duty-Free Goods. The competent Customs shall, after conducting examination, inspection and verification, approve to return or destroy under the supervision and control of the Customs the said duty-free goods.In addition to the circumstances prescribed in the preceding paragraph, where dut

14、y-free goods need to be returned, the duty-free shop shall undergo relevant customs formalities with the competent customs office.免税品在储存或者销售期间由于其 他原因发生损毁或者灭失的，免税 商店应当依法缴纳损毁或者灭失免 税品的税款。第二十六条免税品如果发生 过期不能使用或者变质的，免税商 店应当向主管海关书面报告，并且 填写免税品报损准单。主管海 关查验核准后，准予退运或者在海 关监督下销毁。除前款规定情形外，免税品需要退 运的，免税商店应当向主管海关办 理相

15、关海关手续。第二十七条免税商店应当建 立专门账册，并且在每季度第一个 月25日前将上季度免税品入库、 出库、销售、库存、调拨、损毁、 灭失、过期等情况编制清单，填写 免税品明细账，随附销售发货 单、免税品库存数量单等有关 单据，向主管海关办理免税品核销 手续。主管海关认为必要时可以派 员到免税品经营场所和监管仓库实Article 27 Duty-free shops shall establish special account books, before the 25th day of the first month during each quarter prepare lists on

16、warehousing entry and removal, sales, inventory, allotment, destruction, losses, period longer than shelf lives of duty-free goods for the last quarter, complete pertinent documents, such as a Detailed Account of Duty-Free Goods, accompanied by sales receipts and delivery orders, and an Inventory Qu

17、antity of Duty-Free Goods, and shall handleformalities for verifying and writing off duty地检查。 free goods with the competent Customs. The competent Customs may, if deeming necessary, dispatch its personnel to conduct a site inspection at business places and supervised warehouses of duty-free goods.Ch

18、apter 6 Legal Liability第六章法律责任第二十八条经营单位或者免 税商店有下列情形之一的，海关责 令其改正，可以给予警告；情节严 重的，可以按照中华人民共和国 海关行政处罚实施条例第二十六 条、第二十七条的规定进行处理：Article 28 If committing any of the following acts, operation entities or duty-free shops shall be ordered by the Customs to make corrections, may be given warnings and, if circums

19、tances are serious, given punishments in accordance with Article26 and Article27 of the Regulations of the General Administration of Customs of the Peoples Republic of China for Implementation of Administrative Penalties :objects other（一）将免税品销售给规定范围以 外对象的；(1) selling duty-free goods to than those sp

20、ecified herein;（二）超出海关核准的品种或规定 的限量、限值销售免税品的；（三）未在规定的区域销售免税品 的；（四）未按照规定办理免税品进口 报关、入库、出库、销售、核销等 手续的；（五）出租、出让、转让免税商店 经营权的。(2) selling duty-free goods of classes, in a limited quantity and value more than those approved by the Customs;(3) failing to sell duty-free goods within stipulated territories;(4)

21、 failing to deal with formalities regarding import declaration, warehousing entry and removal, sales, verification, writing-off and so on of duty-free goods; and(5) leasing, assigning or transferring the right to deal with duty-free shops.Article 29 Where committing other illegal acts in violation h

22、ereof, operation entities or duty- free shops shall be punished by the Customs in accordance with the Customs Law of the Peoples Republic of China and theRegulations of the General Administration of Customs of the Peoples Republic of China for Implementation of Administrative Penalties ; If their of

23、fences constitute crimes, operation entities or duty-free shops shall be investigated to bear criminal liabilities.Chapter 7 Supplementary ProvisionsArticle 30 For the purpose of these Measures, the following terms shall have the meanings ascribed to them as follows: “Operation entitiesH refer to en

24、terprises which are approved by the State Council or its authorized departments, and are qualified for engaging in business of duty-free goods.Duty-free shop” refers to an enterprise established with the approval of the relevant department of the State Council and allowed to operate with the approva

25、l of the General Administration of Customs, which sells duty- free goods to the prescribed objects.第二十九条 经营单位或者免 税商店违反本规定的其他违法行 为，海关将按照中华人民共和国 海关法、中华人民共和国海关 行政处罚实施条例予以处理；构 成犯罪的，依法追究刑事责任。第七章附则第三十条本办法下列用语的 含义：“经营单位”是指经国务院或者其 授权部门批准，具备开展免税品业 务经营资格的企业。“免税商店”是指经国务院有关部 门批准设立，经海关总署批准经 营，向规定的对象销售免税品的企 业。具体包

26、括：口岸免税商店、运 输工具免税商店、市内免税商店、 外交人员免税商店和供船免税商店 等。“免税品”是指经营单位按照海关 总署核准的经营品种，免税运进专 供免税商店向规定的对象销售的进 口商品，包括试用品及进口赠品。“Duty-free goods” refer to imported commodities which are tax free transported by operation entities into the territory based on operational classes approved by the General Administration of C

27、ustoms, for duty-free shops to sell to sales objects, including free samples“免税品销售场所”是指免税商店 销售免税品的专用场所。“免税品监管仓库”是指免税商店 专门用来存放免税品的库房。第三十一条本办法所规定的 文书由海关总署另行制定并且发 布。第三十二条本办法由海关总 署负责解释。第三十三条 本办法自2006 年1月1日起施行。and imported free gifts.“Sales places of duty-free goods” refer to special places used by duty-

28、free shops to sell duty-free goods.“Supervised warehouses of duty-free goods” refer to warehouses specially used by duty- free shops to store duty-free goods.Article 31 The documents as prescribed in these Measures shall be developed and issued by the General Administration of Customs separately.Art

29、icle 32 The General Administration of Customs shall be responsible for the interpretation of these Measures.Article 33 These Measures shall come into effect as of January 13 2006.Appendixes: (Omitted)附件：1.免税品入/出监管仓库准单2 .免税品调拨准单3 .免税品销售明细4 .免税品供船准单5 .免税品报损准单6 .免税品明细账7 .免税品库存数量单8 .废止文件目录附件1免税品入/出监管仓库准

30、单发货单位：电话：收货单位：电话：报关单号：商品名称规格型号数量备注合计海关签章免税店业务专用章免税店签字：仓库负责人签字：制单日期： 年 月 日（该单共二联：第一联为海关留存联，第二联为免税店留存联）附件2免税品调拨准单调出单位：电话：调入单位：电话：转关单号：商品名称规格型号数量备注合计调出地海关签章调入地海关签章调出地免税店业务专用章调入地免税店业务专用章调出地仓库负责人签字：调入地仓库负责人签字：制单日期： 年 月 日（该单共五联：第一联为调出地海关留存联，第二联为调入地海关留存联，第三联为 调出地免税店留存联，第四联为调入地免税店留存联，第五联为海关回执联） 附件3免税品销售明细单免

31、税店名称：运输工具编号：时间：年_月日一 年月日商品名称规格型号去程数量回程数量销售数量备注合计：海关签章免税店业务专用章去程运输工具负责人或代理人签字：回程运输工具负责人或代理人签字：制单日期： 年 月曰（该单共二联：第一联为海关留存联，第二联为免税店留存联）附件4免税品供船准单免税店名称：船名：时间：年i日商品名称规格型号数量备注海关签章免税店业务专用章船长签字：仓库负责人签字：制单日期： 年 月日（该单共三联：第一联为海关留存联，第二、三联为免税店留存联） 附件5免税品报损准单免税店名称：时间段：年月日-年月日商品名称规格型号进口（调入）日期报损类型数量免税店处理意见海关批注、签章免税店

32、业务专用章免税店签字：仓库负责人签字：制单日期： 年 月日（该单共二联：第一联为海关留存联，第二联为免税店留存联）附件6免税品明细账时间段：年 月日一 年月日免税店名称：商 品 名 称规格型号上期 结余 数量入库总数量出库总数量销售数量本期 结余 数量备注进口入库调拨入库销售 剩余 退库调 拨 出 库库 内 损 毁库内灭失库 内 过 期转入销售上期结余售 出无 偿 提 供本期结余合计附件7免税品库存数量单免税店名称：时间段：年_月日一年月日商品名称规格型号库存数量备注合计海关签章免税店业务专用章免税店签字：制单日期：年 月日（该单共二联：第一联为海关留存联，第二联为免税店留存联）附件8废止文件

33、目录1 .海关总署关于开办免税品销售业务有关问题的复函（80）署货字第198号）2 .海关总署关于免税品商店寄售外国高级商品问题的复函（80署货字第277 号）3 .海关总署关于进口免税品商店的货架、柜台等的复函（80）署货字第353 号）4 .海关总署转发北京关对首都机场免税品商店的物品实施监管的意见 （80署货字第417号）Chapter 1 General ProvisionsArticle 1 These Measures are formulated in order to regulate the supervision and control of duty-free shops

34、 and goods by the Customs, in accordance with the Customs Law of the Peoples Republic of China , other relevant laws as well as administrative rules and regulations.Article 2 These Measures shall be applicable to the business operation and termination of duty-free shops, import, sales (including sup

35、ply for free) and writing-off of duty-free foods.Article 3 Duty-free goods shall be uniformly imported by operation entities of duty-free shops, and undergo relevant Customs procedures.Article 4 For spare and accessory parts as well as tools for maintenance of duty-free goods, booths and racks for t

36、he said duty-free goods, and such overstocked duty-free goods as originally produced for exports, operation entities shall handle pertinent formalities which are required for general imported goods.第一章总则第一条为规范海关对免税商 店及免税品的监管，根据中华人 民共和国海关法及其他有关法律 和行政法规的规定，制定本办法。第二条免税商店的经营、终 止以及免税品的进口、销售（包括 无偿提供）、核销等适

37、用本办法。第三条 免税品应当由免税商 店的经营单位统一进口，并且办理 相应的海关手续。第四条 免税品的维修零配 件、工具、展台、货架等，以及免 税商店转入内销的库存积压免税 品，应当由经营单位按照一般进口 货物办理有关手续。第五条免税商店所在地的直 属海关或者经直属海关授权的隶属 海关（以下统称主管海关）应当派 员对经营单位和免税商店进行核 查，核查内容包括经营资质、免税 品进出库记录、销售记录、库存记 录等。经营单位及其免税商店应当 提供必要的协助。Article 5 A Customs office directly under the GAC of the place where dut

38、y-free shops are located or a subordinate Customs authorized by such Customs office (hereinafter referred to as the competent Customs) shall dispatch personnel to examine operation entities and duty-free shops in terms of business qualification, warehouse in/out records, sales records, and inventory

39、 records of duty-free goods. Operation entities shall provide duty-5 .海关总署关于经营免税品业务有关问题的复函（183署货字第437号）6 .海关总署关于同意中国免税品公司扩大供应对象的复函（185）署行字第425 号）7 .海关总署关于征收免税商品监管手续费有关问题的补充通知（88）署行字第 909 号）8 .海关总署关于中国免税品公司经营市内免税店业务问题的通知（89）署监二 字第568号）9 .海关总署关于口岸免税店审批权限问题的通知（署监（1990） 1167号）10 .海关总署关于对口岸免税商店加强管理的通知（署监

40、1995） 86号）11 .监管司关于免税国产香烟贴附“专供出口 ”字样标签的通知（监综（1995）199 号）12 .监管司关于在免税烟酒上加贴“中国关税未付”标签有关事宜的补充通知 （监行（1995） 217 号）13 .海关总署关于处理口岸免税店和特区外币免税商店（场）遗留问题的通知 （署监（1995） 229 号）14 .监管司关于加强对免税品及免税品外汇商品管理问题的通知（监行传 （1996） 264 号）15 .海关总署关于对口岸免税商店实行计算机管理有关问题的通知（署监 （1996） 855 号）16 .海关总署关于对口岸免税商店实行年审制度有关事宜的通知（署监（1997）95号

41、）17 .海关总署关于对免税品业务管理问题的通知（署监1997） 174号）18 .海关总署关于明确保税仓库审批权限的通知（署监1998） 525号）19 .海关总署关于对境内免税外汇商品业务加强管理的通知（署监 1999） 387 号）20 .海关总署关于下发中华人民共和国海关对上海浦东国际机场外商投资免税店 监管办法（试行）的通知（署监（1999） 708号）21 .监管司关于中国免税品公司所属市内免税店供应对象有关事宜的通知（监管 函（2002） 4 号）22 .海关总署关于取消免税店、免税外汇商品进货计划审批制度的通知（署监发 （2002） 38 号）23 .海关总署关于加强口岸免税品

42、管理的通知（署监发（2003） 259号）24 .监管司关于落实上海市内免税店在隔离区内交付免税品有关问题的批复（监 管函（2004） 79号）free shops with necessary assistance.Article 6 The competent Customs may, according to work requirements, dispatch personnel to conduct supervision and control at duty-free shops, and duty-free shops must provide necessary offic

43、e facilities.andChapter 2 Business Operation Termination of Duty-Free Shops.Article 7 An operation entity intending to operate duty-free shops shall file a written application to the General Administration of Customs and meet the following requirements:第六条主管海关根据工作需 要可以派员驻免税商店进行监管， 免税商店应当提供必要的办公条 件。第

44、七条经营单位经营免税商 店，应当向海关总署提出书面申 请，并且符合以下条件：(1) being qualified as an independent legal person;(2) having sales places and supervised warehouses for duty-free goods, which satisfy Customs* supervision and control requirements;(3) having a computer management system, which satisfies Customs1 supervision an

45、d control requirements and can provide the Customs with warehouse in and out information as well as sales information of duty-free goods;第二章免税商店的经营和终止（一）具有独立法人资格;（二）具备符合海关监管要求的免 税品销售场所及免税品监管仓库；（三）具备符合海关监管要求的计 算机管理系统，能够向海关提供免 税品出入库、销售等信息；（四）具备一定的经营规模，其中 申请经营口岸免税商店的，口岸免 税商店所在的口岸年进出境人员应 当不少于5万人次；(4) ha

46、ving a certain scale of business operation. In case of application for establishment of a duty-free shop at a port, there shall be more than 50 thousand persons entering and leaving the port each year;(5) having formulated complete articles of association and established complete internal financial management s