海关总署令第5号

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

   颁布日期：19890215 　实施日期：19890401 　颁布单位：海关总署

   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.