中华人民共和国和南斯拉夫联盟共和国联合声明
中国 南斯拉夫
中华人民共和国和南斯拉夫联盟共和国联合声明
应中华人民共和国主席江泽民的邀请，南斯拉夫联盟共和国总统沃伊斯拉夫·科什图尼察于２００２年１月９日至１１日对中华人民共和国进行了国事访问。江泽民主席、全国人民代表大会常务委员会委员长李鹏和国务院总理朱镕基等中国领导人与沃伊斯拉夫·科什图尼察总统在诚挚友好的气氛中就双边关系、地区形势和共同关心的国际问题深入交换了意见，达成了广泛共识。双方发表声明如下：
一、双方对两国关系的顺利发展感到满意，一致认为，在相互尊重主权和领土完整、互不侵犯、互不干涉内政、平等互利、和平共处原则的基础上，长期、稳定、全面发展双边关系符合中南两国和两国人民的根本和长远利益，也有利于地区和世界的和平与发展。双方决心共同努力，推动两国关系在新世纪更加全面深入的发展。
二、双方愿开展包括高级和最高级别在内的各级政治对话，以增进两国间的相互理解和信任。
双方将积极推动两国在经济、科技、文化、教育和卫生等具体领域的合作与交流，不断扩展合作渠道，丰富合作内涵，加强双边关系的物质基础。双方愿在市场经济条件下，继续鼓励和支持两国企业加深了解，扩大合作，推动双边贸易关系、旅游和其他形式的经济合作不断发展。
双方将继续鼓励和支持两国政府、议会及地方政府和民间组织保持经常性交往，增进相互了解与信任，巩固中南传统友谊。双方将鼓励和推动人员接触和往来，并在打击有组织犯罪、非法贩卖人口、毒品、武器及伪造货币和证件等方面加强合作。
三、中方赞赏南斯拉夫为实现内部稳定、民族和解所作的积极努力。中方重申，支持和尊重南斯拉夫联盟共和国的主权和领土完整，要求全面切实执行联合国安理会第１２４４号决议，保障科索沃━梅托希亚地区各民族的完全平等、财产和人身安全及利益，并保护其文化遗产，确保难民和流离失所者尽快安全、自由地重返家园，并在此基础上实现科索沃━梅托希亚问题的政治解决。作为联合国安理会常任理事国，中国将为科索沃━梅托希亚问题在联合国安理会决议框架内早日得到公正、持久的和平解决，并根据联合国安理会第１３４５号和第１３７１号决议和平解决地区争端继续作出不懈的努力。
四、南方重申其众所周知的立场，世界上只有一个中国，中华人民共和国政府是代表全中国的唯一合法政府，台湾是中国领土不可分割的一部分。南方确认不与台湾建立任何形式的官方关系或进行任何官方性质的往来，不支持台湾加入只有主权国家才能参加的国际组织。南方强调，台湾问题纯属中国内政，尊重和支持中国为维护国家统一所作的努力，希望中国早日实现国家统一。
五、南方充分重视中国在国际事务中发挥的重要作用，高度评价中国作为联合国安理会常任理事国在维护世界和平和东南欧地区稳定方面作出的积极贡献。中方认为，南斯拉夫是实现世界和平、维护东南欧地区稳定和促进区域合作的重要因素。中方理解和尊重南斯拉夫作为欧洲国家致力于融入欧洲一体化进程的选择，赞赏南斯拉夫奉行睦邻友好政策。
六、双方认为，当前国际形势正在发生复杂而深刻的变化，追求和平与发展已成为世界人民的共同愿望。世界多极化符合时代进步的要求和国际社会绝大多数国家和人民的愿望。双方强调，国家不分大小、贫富、强弱，都是国际社会的平等一员，都有参与国际事务的平等权利。各国有权根据本国国情，独立自主地选择自己的社会制度和发展道路。中南两国愿与国际社会一道为建立公正合理的国际政治经济新秩序而共同努力。
七、双方坚决反对一切形式的恐怖主义，认为恐怖主义是对整个人类文明的公然挑战，已成为国际社会的公害。双方强调，在打击恐怖主义问题上不能搞双重标准。对于任何形式的恐怖主义，国际社会都应采取一致立场，严厉谴责，坚决斗争。双方主张，在反恐问题上应进一步加强国际合作，充分发挥联合国和安理会的主导作用，并采取措施彻底消除恐怖主义产生的根源。
八、双方坚信，联合国是当今最具普遍性的政府间国际组织，在维护国际和平与稳定、解决全球和地区冲突方面，其权威性和重要作用是其他国际或地区组织无法取代的。双方重申恪守《联合国宪章》的宗旨和原则以及其他公认的国际法原则和国际关系准则，支持加强和提高联合国的作用和效能，愿继续加强两国在联合国及其他国际组织中的密切协作。
本声明于２００２年１月９日在北京签署。
中华人民共和国主席 南斯拉夫联盟共和国总统
江泽民 沃伊斯拉夫·科什图尼察
（签字） （签字）
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
海关总署
中华人民共和国海关对保税仓库及所存货物的管理办法(附英文)
1988年4月14日，海关总署
第一条 为了适应对外经济贸易的发展，便利生产、仓储、运输，促进社会主义现代化建设，根据《中华人民共和国海关法》，特制定本办法。
第二条 保税仓库限于存放供来料加工、进料加工复出口的货物，或者暂时存放后再复运出口的货物以及经海关批准缓办纳税手续进境的货物。一般贸易进口货物不允许存入保税仓库。
第三条 保税仓库应具有专门储存、堆放进口货物的安全设施；建立健全的仓储管理制度和详细的仓库帐册；配备经海关培训认可的专职管理人员。保税仓库的经理人应具备向海关缴纳税款的能力。
建立保税仓库应由其经理人持工商行政管理部门颁发的营业执照，填写《保税仓库申请书》，并按规定交验经贸主管部门批准经营有关业务的批件，向海关提出申请，经海关审核并派员实地调查后颁发《保税仓库登记证书》。
第四条 保税仓库对所存的货物，应有专人负责，并于每月的前五天内将上月转存货物的收、付、存等情况列表报送当地海关核查。
保税仓库中不得对所存货物进行加工。如需改变包装、加刷唛码，必须在海关监管下进行。
海关认为必要时，可以会同保税仓库经理人双方共同加锁。海关可以随时派员进入仓库检查货物的储存情况和有关帐册，必要时可派员驻库监管。保税仓库经理人应当为海关提供办公场所和必要的方便条件。
保税仓库经理人应按章交纳监管手续费。
第五条 保税货物在保税仓库所在地海关入境时，货主或其代理人应当填写进口货物报关单一式三份，加盖“保税仓库货物”印章并注明此货物系存入某保税仓库，向海关申报，经海关查验放行后，一份由海关留存、二份随货带交保税仓库。保税仓库经理人应于货物入库后即在上述报关单上签收，一份留存、一份交回海关存查。
货主在保税仓库所在地以外的其他口岸进口货物，应按海关对转关运输货物的规定办理转关运输手续。货物运抵后再按本条第一款的规定办理入库手续。
第六条 保税货物经海关核准转为进入国内市场销售时，由货主或其代理人向海关递交进口货物许可证件、进口货物报关单和海关需要的其他单证并交纳关税和产品（增值）税或工商统一税后，由海关签印放行，将原进口货物报关单注销。
对用于中、外国际航行船舶的保税油料和零备件，以及用于在保修期限内免费维修有关外国产品的保税零备件，免征关税和产品（增值）税或工商统一税。
第七条 对从来料加工、进料加工备料保税仓库提取的货物，货主应事先持批准文件、合同等有关单证向海关办理备案登记手续，并填写来料加工、进料加工专用报关单和《保税仓库领料核准单》一式三份，一份由批准海关备存，一份由领料人留存，一份由海关签盖放行章后交货主。
仓库经理人凭海关签印的领料核准单交付有关货物并凭以向海关办理核销手续。
对提取用于来料加工、进料加工的进口货物，海关按来料加工、进料加工的规定进行管理并按实际加工出口情况确定免税或补税。
第八条 保税货物复运出口时，货主或其代理人应当填写出口货物报关单一式三份并交验进口时由海关签印的报关单，向当地海关办理复运出口手续。经海关核查与实货相符合签印，一份留存，一份发还，一份随货带交出境地海关凭以放行货物出境。
第九条 保税仓库进口供自己使用的货架、办公用品、管理用具、运输车辆，搬动、起重和包装设备以及改装用的机器等，不论是价购的或外商无价提供的，应按规定交纳关税和产品（增值）税或工商统一税。
第十条 保税仓库所存货物储存期限为一年。如因特殊情况可向海关申请延期，但延期最长不得超过一年。保税货物储存期满仍未转为进口也不复运出境的，由海关将货物变卖，所得价款比照《中华人民共和国海关法》第二十一条的规定处理。
第十一条 保税仓库所存货物在储存期间发生短少，除由于不可抗力的原因者外，其短少部分应当由保税仓库经理人承担交纳税款的责任，并由海关按有关规定进行处理。
第十二条 保税仓库经理人如有违反本办法规定的行为或走私行为，由海关按《中华人民共和国海关法》和有关规定进行处理。
第十三条 本办法自一九八八年五月一日起实施。
Administrative Rules of the Customs of the People's Republic ofChina Concerning the Bonded Warehouse and Goods
(Promulgated by the General Administration of Customs of thePeople's Republic of China on April 16, 1988)
Whole Doc.
Article 1
The present rules are hereby formulated in order to meet the
development of foreign economic relations and trade, and facilitate
production, storage and transportation and promote the construction of
socialist modernization in accordance with the Customs Law of the People's
Republic of China.
Article 2
The bonded warehouse is confined to store goods of processing
imported materials and buyer-supplied materials for re-export, or goods of
temporary storage for re-export, and goods permitted by the Customs to
enter the territory and suspend the formality of import duty. Other
imported goods for general trade shall not be allowed to be stored in the
bonded warehouse.
Article 3
The bonded warehouse shall have special security facilities for
storing and piling up the imported goods; shall establish complete
warehouse management system and detailed warehouse account books; shall
provide full-time management personnel trained and approved by the
Customs. The operator of the warehouse shall have ability to pay tax to
the Customs.
When setting up a bonded warehouse, the operator shall fill in the
"Application for Bonded Warehouse Form" with the business license issued
by the administrative bureau for industry and commerce, and shall submit
the document of approval permitting to conduct the relevant businesses
issued by the competent authority of foreign economic relations and trade,
and apply to the Customs. After the on-the-spot investigation and
examination by the Customs, the "Registration Certificate of Bonded
Warehouse" shall be issued.
Article 4
The bonded warehouse shall have full-time personnel in charge of the
storage of the goods, and shall list receipt, delivery and storage of the
stored goods of last month into forms and report them within the first 5
days of each month to the Customs for verification.
The stored goods shall not be processed in the bonded warehouse. If
it is necessary to change the packages or print shipping marks, it shall
be conducted under the Custom's supervision and control.
Considering necessary, the Customs may add locks jointly with the
operator of the bonded warehouse. The Customs may at any time send its
officer into the warehouse to check the storage and relevant account books
of the goods, if necessary, the Customs may send its officer to station in
the warehouse for supervision and control. The operator of the bonded
warehouse shall offer office and necessary convenience for the Customs.
The operator of the bonded warehouse shall pay the fees of the
supervision and control in according to regulations.
Article 5
When the bonded goods enter into the territory through the Customs at
which the bonded warehouse is located, the owner or his agent shall fill
in declaration for imported goods intriplicate, and affix "Goods of Bonded
Warehouse and state the goods will be stored in the specific bonded
warehouse and declare to the Customs. After examination and release by the
Customs, one copy shall be kept for the Customs' record, and other two
copies shall be handed over to the bonded warehouse with the goods. The
operator of the bonded warehouse shall at once sign the declaration after
the receipt of the goods. One copy of the declaration shall be kept for
record, and another copy shall be handed back to the Customs for record.
If the owner imports goods at a port at which the warehouse is not
locate, the owner shall go through the formalities of transportation
between deferent Customs according to the provisions of the Customs. When
the goods arrive at the destination, the owner shall go through the
formality of storage according to the provisions stipulated in Paragraph
One of this Article.
Article 6
When the bonded goods enter the domestic market for sale upon
verification and permission by the Customs, the owner of the goods or his
agent shall submit the licenses of imported goods, the declaration for
imported goods and other necessary documents to the Customs and pay the
customs duty, product (value added) tax and consolidated industrial and
commercial tax, and then the Customs shall release the goods with stamps
on the documents, and shall nullify the original declaration for imported
goods.
The bonded fuel and spare parts used by Chinese or foreign vessels on
international routes and the bonded spare parts used for maintaining
relevant foreign products free of charge relevant foreign products during
the garantee period shall be exempted from the Customs duty, the product
(value added) tax and the consolidated industrial and commercial tax.
Article 7
When the owner wants to take delivery of the goods from the bonded
warehouse of processing import materials and buyer-supplied materials, the
owner shall beforehand go through the Customs formalities of registration
on file with the document of approval contract and relevant documents and
fill in the special declaration for processing imported materials and
buyer-supplied materials the "Release Certificate of the Materials of
Bonded Warehouse" in triplicate. One copy of the release certificate shall
be kept by the approving Customs on file, one copy shall be kept by the
person who draws the materials for records, and one copy shall be sent
over to the owner of the goods with the Customs' stamp of release. The
operator of the warehouse shall deliver the relevant goods based on the
Release Certificate of the Materials with the Customs' stamp on it, and by
it go through the procedure of conciliation to the Customs.
For drawing the imported materials used for processing imported
materials and buyer-supplied materials, the Customs shall administrate
them according to the regulations concerning processing imported materials
and buyer-supplied materials, and decide tax exemption or collection
according to actuarial facts of processing and export.
Article 8
When bonded goods are re-exported, the owner of the goods or his
agent shall fill in the declaration for exported goods in triplicate and
submit the declaration with the Customs' stamp obtained when the goods
were imported for examination, and then go through the Customs formalities
of re-export. After the documents have been examined by the Customs to
tally with the goods, the Customs shall affix on the declaration for
exported goods. One copy of the declaration shall be kept on file, one
copy shall be handed back, and one copy shall be brought with the goods to
the Customs where the goods leave the territory. By it the Customs will
release the goods out of the territory.
Article 9
The goods shelves, office stationery, equipment for management,
transport vehicles, equipment for moving, lifting and packaging and
machines for refitting imported for self-use of the bonded warehouse shall
be collected the Customs duties, the product (value added) tax and the
consolidated industrial and commercial tax according to the regulations,
no matter the equipment were purchased at price or offered free of charge
by foreign businessmen.
Article 10
The duration of the goods stored in the bonded warehouse is one year.
The extension of duration may be applied to the Customs because of special
situations, but the extension shall not exceed one year. The bonded goods
which have not been imported nor re-transported out of the territory after
the duration, shall be sold off by the Customs. The earnings gained from
the sale shall be handled according to the provisions of Article 21 of the
Customs Law of the People's Republic of China.
Article 11
If the goods stored in the bonded warehouse happen to be missing in
the duration, the operator of the bonded warehouse shall take the
liability to pay the taxes for the shortage unless it is due to force
majeure. And the matter shall be dealt with by the Customs according to
relevant regulations.
Article 12
If the operator of the bonded warehouse violates the present rules or
undertakes smuggling, the Customs shall handle the case in accordance with
the Customs Law of the People's Republic of China and the relevant
regulations.
Article 13
These present Rules shall enter into force on May 1, 1988.
