IV. The maintenance goods of enterprises in the Zone shall, in principle, be returned to abroad or inland (outside of the Zone) according to their origin place.

    V. When overseas goods to be maintained enter the Zone from abroad and return to abroad, except for otherwise provided for, enterprises in the Zone shall use the supervision mode “bonded maintenance” (code 1371, the same below) to declare entry(exit) filing bill to the competent customs.

    When domestic goods enter the Zone from inland (outside of the Zone) to be maintained, enterprises outside of the Zone shall use the supervision mode “bonded maintenance” to declare the bill of export to the customs. Enterprises in the Zone using H account books shall use the supervision mode “bonded maintenance” to declare entry filing bill to the competent customs; enterprises in the Zone not using H account books may not declare.

    When returning the domestic goods already maintained to inland (outside of the Zone), under conditions of enterprises in the Zone using H account books, the enterprises in the Zone shall declare exit filing bill to the competent customs, and as for declaration of goods already maintained, the supervision mode is “bonded maintenance”; enterprises outside of the Zone shall at the same time declare customs entry for goods already maintained.If the supervision mode is “bonded maintenance”, the declared price is the total of bonded materials consumed for maintenance and repair fees, and the exemption provision is “in accordance with the regulations”.

    Under conditions of enterprises in the Zone not using H account books, enterprises outside of the Zone shall declare customs entry to the competent customs, and as for declaration of goods already maintained, the supervision mode is “bonded maintenance”, the declared price is the total of bonded materials consumed for maintenance and repair fees, and the exemption provision is “in accordance with the regulations”.

    VI. Enterprise in the Zone shall, according to the supervision mode in force, go through formalities for declaration of entry, exit and transfer of bonded materials for maintenance purpose with the competent customs.

    VII. The maintenance defectives and leftover bits and pieces produced from overseas goods to be maintained in the Zone, shall, in principle, be returned to abroad; in case of no way to return to abroad, domestic sale out of the Zone or destruction may be made according to relevant regulations; among them, solid waste shall be disposed of according to relevant provisions of the Procedures for Management of Solid Waste Import (Decree No.12 of Ministry of Environmental Protection, Ministry of Commerce, Commission of Development & Reform, General Administration of Customs, General Administration of Quality Inspection, hereinafter referred to as Decree No.12).

The maintenance defectives produced from domestic goods to be maintained coming from outside of the Zone into the Zone shall, in the account book write-off period, upon verification by the competent customs, be returned to inland (outside of the Zone); the leftover bits and pieces produced from bonded materials consumed for maintenance may be sold on the domestic market outside of the zone or destroyed according to relevant regulations; among them, solid wastes shall be disposed of according to relevant provisions of Decree No. 12.