VI. Domestic sales of goods occur in the period of display outside of the Zone, enterprises in the Zone shall make the following submissions to the competent customs to handle import duty formalities: 
1. bill of goods on bonded display sold on the domestic market;
2. invoices;
3. permits (delivery of related goods); and
4. other submissions as required by the customs.
As for centralized declaration, enterprises in the Zone shall, within 30 days from the day of domestic sale, go through the import duty formalities in a centralized manner with the customs; no centralized declaration shall be done beyond the year.  
VII. Where goods turn duty free during the period of display outside of the Zone, enterprises in the Zone shall handle the customs formalities in reference to the Procedures of the People’s Republic of China Customs for Supervision over Duty-free Stores and Duty-free Goods (Decree No.132 of GAC). As for centralized declaration, enterprises in the Zone shall go through formalities for centralized declaration with the competent customs within 30 days from the day of goods turning non-dutiable.
VIII. If goods are damaged or lost due to force majeure during the period of display out of the zone, enterprises in the Zone shall report timely to the competent customs and submit certification issued by relevant departments, in respect of those damaged due to force majeure, the enterprises shall go through formalities for transportation back to the Zone; as for those lost due to force majeure, upon verification by the competent customs, write-off formalities may be handled. 
If goods are damaged or lost for other reasons than force majeure, enterprises in the Zone shall handle the customs formalities according to relevant provisions on import goods.
IX. If enterprises in the Zone have any of the following cases, the competent customs shall suspend their goods display business outside of the Zone:
1. non-compliance with the conditions for business conducting;
2. goods involved in suspected smuggling or import-export IP tort are put on file for investigation and prosecution by the customs; or
3. suspension as required by the customs for other illegalities. 
After compliance with the conditions for business conducting once again or after the end of investigation, the competent customs shall, according to actual circumstances, decide whether or not to restore the business.
This announcement comes into force on the day of promulgation.

Shanghai Customs
April 21, 2014