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Main policies of Dalian Export Processing Zone (“EPZ”)
1. Processing trade goods imported from overseas shall be fully bonded.
2. Processed products within EPZ shall be exempt from VAT.
3. The import tariff and import linkage tax on goods entering EPZ from overseas shall be handled in accordance with the following provisions, unless otherwise stated by laws and regulations: machinery and equipment used in productive infrastructure constructions, as well as construction materials for the construction of factory buildings and storage facilities within EPZ, shall be duty free; machineries, equipments, moulds, and its maintenance parts for the production of EPZ enterprises shall be duty free; raw materials, spare parts, components, packing materials, and consumable materials for processing the export products within EPZ shall be bonded; a reasonable quantity of office supplies used by EPZ enterprises and administrative organs shall be duty free.
4. Goods which enter EPZ from outside regions shall be regarded as exports, and procedures for export declarations shall be handled. Export rebates shall be handled in accordance with the following provisions, unless otherwise stated by laws and regulations: for machineries, equipments, raw materials, spare parts, components and packing materials made in China which enter EPZ from outside regions for the use of EPZ enterprises, as well as a reasonable quantity of construction materials etc. required for the construction of infrastructure, buildings for production and office buildings for EPZ enterprises and administrative departments, Customs shall handle the procedures for customs declaration in accordance with relevant regulations on export goods, and shall issue an Export Rebate Customs Declaration Form.
5. Apart from passive export quota administration, import & export quota and licensing administration shall not be invoked in respect of goods imported and exported between EPZ and overseas.
6. Where EPZ enterprises develop processing trade business, they need not implement a system of bank surety accounts for the processing trade and Customs need not implement management based on the Manual for Registration of Processing Trade.