By China Tax & Investment Consultants Limited
中国税务及投资顾问有限公司
www.china-tax.net

Introduction

The Chinese government regulates the foreign trade in the following areas: (1) goods moving across the Chinese border, containers, packing materials for the goods, and the means of transportation moving across the border; (2) the persons engaged in foreign trades including the consignor, the consignee, the transportation company and the declaration agents; (3) the supervision and control over the flow of funds arising from the cross-border settlement for trading in goods; (4) collecting duty and import-stage VAT on import and export goods.

中国政府对进出口贸易实施从三个方面管理：（一）对进出口物的管理，包括货物、货物容器、包装物、进出境运输工具；（二）对人的管理，物件包括收货人、发货人、代理人、运输公司、报关公司、报 关员的监管；（三）对因支付进出口货物而发生跨境资金流动的监督和管理；（四）对进出口货物征收关税及进口环节增值税。

Classifications of commodities
进出口商品分类

The administrative supervision over the goods moving across the Chinese border can be classified according to different legal definitions:

1. Goods are classified under the prohibited, restricted, and freely traded categories.
2. Goods are either classified into electrical and electronic goods, or classified into non electrical-and-electronic goods.
3. Goods can be classified as state trading goods or goods subject to designated trading, and general goods according to the legal capacity of the foreign traders.
4. Certain specific goods under the joint supervision and control of the customs and the administrative bodies other than the Ministry of Commerce.
5. Goods can be classified as general goods, bonded goods, goods exempted from duty and internal taxes, goods subject to reduction in internal taxes, and temporarily imported goods.

根据不同的法律定义，中国政府对进出境货品有以下的管理方式：

1. 禁止类、限制类、及自由进出口类货物；
2. 机电产品及非机电产品；
3. 国营贸易，指定经营管理，及一般商品；
4. 需要经商务部以外的其他行政机关批准进出境商品。
5. 进出口货物亦可划分为一般进出口货物、保税货物、减免税货物，及暂时进出口货物。

The Ministry of Commerce together with other ministries of the PRC State Council compiles, revises and announces in batches and on a periodic basis the “lists for import and export goods falling under the prohibited category” and “lists of goods falling under the restricted category”. Up to 1st January 2008, the Ministry of Commerce has announced 6 batches of import goods belonging to the prohibited category, and 3 batches of export goods belonging to the prohibited category. Goods falling into the prohibited categories also include the goods banned from importation under the PRC Law for the Prevention of Environmental Pollution by Solid Wastes, the animals, plants and their products under the PRC Law for the Quarantine of Animals and Plants, the goods under the PRC Administration Law for Pharmaceutical Products. In addition, the Chinese customs imposes ban on import and export goods that infringe on IP rights.

商务部或联同国务院其他部门定期编制、修订、公布《禁止进口、出口商品目录》及《限制进口、出口商品目录》。至2008年1月1日为止，商务部先后公布了6批禁止进口商品目录，及3批禁止出口商品目录 。禁止进出口商品还包括：根据《中华人民共和国固体废物污染环境防治法》规定的不允许进口的废物，根据《中华人民共和国进出境动植物检疫法》规定的不允许进口的动植物及其制品。根据《中华人民 共和国药品管理法》规定的不允许出口的药品。此外，海关亦禁止侵犯知识产权商品进出口。

The import and export of goods falling under the prohibited categories is punishable under the Chinese law. The offenders will be either fined or liable to criminal liability, if convicted. The consignee shall not waive its right to claim the imported wastes that are banned from import, nor shall they waive the right to goods that cause pollution to the environment. In case that the shipment cannot be returned, the Chinese customs or relevant governing administrative departments shall supervise the destruction or proper handling of the said goods. The consignee is required to bear the scrapping or handling costs. If the information of the consignee is incorrect, the carrier shall bear the relevant costs.

By China Tax & Investment Consultants Limited
中国税务及投资顾问有限公司 www.china-tax.net

About goods under the prohibited and restricted category
有关禁止类和限制类商品

1. Article 16 of the Foreign Trade Law of the PRC provides that the State may restrict or prohibit the import or export of relevant goods and technologies for the following reasons that:

(1) the import or export needs to be restricted or prohibited in order to safeguard the state security, public interests or public morals,
(2) the import or export needs to be restricted or prohibited in order to protect the human health or security, the animals and plants life or health or the environment,
(3) the import or export needs to be restricted or prohibited in order to implement the measures relating to the importations and exportations of gold or silver,
(4) the export needs to be restricted or prohibited in the case of domestic shortage in supply or the effective protection of exhaustible natural resources,
(5) the export needs to be restricted in the case of the limited market capacity of the importing country or region,
(6) the export needs to be restricted in the case of the occurrence of serious confusion in the export operation order,
(7) the import needs to be restricted in order to establish or accelerate the establishment of a particular domestic industry,
(8) the restriction on the import of agricultural, animal husbandry or fishery products in any form is necessary,
(9) the import needs to be restricted in order to maintain the State's international financial status and the balance of international payment,
(10) the import or export needs to be restricted or prohibited as laws and administrative regulations so provide, or
(11) the import or export needs to be restricted or prohibited as the international treaties or agreements to which the state is a contracting party or a participating party so require.

1．中华人民共和国对外贸易法第十六条规定：国家基于下列原因，可以限制或者禁止有关货物、技术的进口或者出口：

　　（一）为维护国家安全、社会公共利益或者公共道德，需要限制或者禁止进口或者出口的；
　　（二）为保护人的健康或者安全，保护动物、植物的生命或者健康，保护环境，需要限制或者禁止进口或者出口的；
　　（三）为实施与黄金或者白银进出口有关的措施，需要限制或者禁止进口或者出口的；
　　（四）国内供应短缺或者为有效保护可能用竭的自然资源，需要限制或者禁止出口的；
　　（五）输往国家或者地区的市场容量有限，需要限制出口的；
　　（六）出口经营秩序出现严重混乱，需要限制出口的；
　　（七）为建立或者加快建立国内特定产业，需要限制进口的；
　　（八）对任何形式的农业、牧业、渔业产品有必要限制进口的；
　　（九）为保障国家国际金融地位和国际收支平衡，需要限制进口的；
　　（十）依照法律、行政法规的规定，其他需要限制或者禁止进口或者出口的；
（十一）根据我国缔结或者参加的国际条约、协定的规定，其他需要限制或者禁止进口或者出口的。

2．中华人民共和国对外贸易法第十七条规定：国家对与裂变、聚变物质或者衍生此类物质的物质有关的货物、技术进出口，以及与武器、弹药或者其他军用物资有关的进出口，可以采取任何必要的措施，维护国家安全。 在战时或者为维护国际和平与安全，国家在货物、技术进出口方面可以采取任何必要的措施。

3. Article 18 of the PRC Foreign Trade Law provides that the authority responsible for foreign trade under the State Council in conjunction with other relevant authorities under the State Council shall, in accordance with the provisions of Articles 16 and 17 in this Law, establish, adjust and publish the list of goods and technologies of which the import or export is subject to restrictions or prohibitions. The authority responsible for foreign trade under the State Council independently or in conjunction with other relevant authorities under the State Council may, with the approval from the State Council, decide, on a temporary basis, to impose restrictions or prohibitions on the import or export of goods and technologies not included in the list provided in the above paragraph within the meaning of Article 16 and Article 17 in this Law.

3．中华人民共和国对外贸易法第十八条又规定：国务院对外贸易主管部门会同国务院其他有关部门，依照本法第十六条和第十七条的规定，制定、调整并公布限制或者禁止进出口的货物、技术目录。

Prohibited goods for export processing and general trade
加工贸易与一般贸易禁止类商品

1. On 5th April 2008, the Ministry of Commerce and General Administration of Customs jointly announced the 2008 version of the “Catalog of prohibited goods for export processing” (the 2008 Catalog). The 2008 Catalog provides for some technical adjustments to the previously announced catalogs in accordance with the 2008 version of PRC Customs Import-export Tariffs. In addition, the 2008 Catalog has increased 39 categories of goods under the ten-digit heading that cause high pollution and high environmental risks. Up to the present moment, 1,816 ten-digit HS commodity codes have been included into the 2008 Catalog.

1．2008年4月5日商务部与海关总署联合发布2008年版加工贸易禁止类目录。该目录主要是根据2008年国家进出口税则，对此前发布的加工贸易禁止类目录商品编码进行了技术性调整；同时根据国家有关部门的建议，增列了39个十位元编码的高污染、高环境风险商品。目前，累计共1816个十位元海关编码商品列入加工贸易禁止类目录。

2. The scope of application for the 2008 Catalog includes export-processing enterprises situated in areas inside and outside the special customs supervision zones like free trade zones and export processing zones, except for the export processing on the prohibited goods inside the special customs supervision zones that have been approved prior to the announcement of the 2008 Catalog.

本公告也适用于保税区、出口加工区等海关特殊监管区域，但本公告发布之前区内已设立并从事相关商品加工贸易的企业除外。

3. The Catalog of prohibited goods for general trading and the Catalog of prohibited goods for export processing have some relationship but there are differences between these two. The Catalog of prohibited goods for export processing includes two modes of export processing: export processing with supplied materials (lai liao jia gong) and export processing with purchased materials (jin liao jia gong). The ban on goods for general trading also applies to goods for export processing. However, the PRC law does not ban the import and export of goods that are prohibited for export processing but not prohibited for general trading. The export processing enterprise can pay duty and taxes to import and export the goods under the general trading modes. The reason for this is that the quantity of prohibited goods for general trading in terms of HS codes is less than that for export processing.

禁止类商品目录与加工贸易禁止类商品目录有联系也有区别。加工贸易禁止类目录是禁止以加工贸易方式进出口相关商品，包括来料加工和进料加工两种方式。同时，国家禁止进出口的商品也适用于加工贸 易。但列入加工贸易禁止进出口而没有列入国家禁止进出口的商品，企业仍可缴交税款按一般贸易方式开展进出口业务。原因是属于一般贸易禁止进出口的商品编码数量小于加工贸易禁止进出口类的商品编 码数量。

一般贸易与加工贸易商品目录

大类	分类	适用商品范围	发布机关（可能包括的行政部门）
禁止类	一般贸易	禁止进口货物目录	商务部、海关总署、（质检总局、环保总局）
		禁止进口机电产品目录
	加工贸易	加工贸易禁止商品目录	商务部、海关总署、（质检总局、环保总局）
限制类	一般贸易	进口许可证管理货物目录（非机电类）	商务部、海关总署、（质检总局、环保总局）
		限制类进口机电产品目录（机电类）
		重点旧机电产品进口目录（旧机电类）
	加工贸易	加工贸易限制类商品目录	商务部、海关总署、（质检总局、环保总局）
自由贸易类或加工贸易允许类	一般贸易自由贸易类	自动进口许可管理货物目录	商务部、海关总署
		进口自动许可机电产品目录	商务部、海关总署
		自由进口类（不在以上2个目录内的商品）	不适用
	加工贸易允许类	除了加工贸易禁止类和加工贸易限制类以外的商品	不适用

Lists of goods for general trading and export processing

By China Tax & Investment Consultants Limited
中国税务及投资顾问有限公司 www.china-tax.net

Goods of the restricted category
限制类商品

1. Restricted goods are subject to non-tariff measures of quotas and licensing requirement. Quotas apply to goods that are subject to quantity restrictions while licenses apply to goods that are not subject to quantity restriction. Every year the Ministry of Commerce announces the official “Catalogs of goods subject to the administration of import and export licenses” respectively that apply in the following year.

1．限制类商品适用的非关税措施主要有配额与许可证两种。配额适用于中国政府实施数量限制管理的商品，不实施数量限制管理的商品，实施许可证管理，商务部分别每年发布下年度的〈出口许可证管理商品目录〉与〈进口许可证管理商品目录〉。

Export goods
出口货物

2. Goods subject to export license under the “2008 Catalog of goods subject to administration of export licenses” consist of some 47 classes (471 8-digit HS commodity codes), to which the export quota licensing, quota bidding, and export license administration apply respectively. In accordance with the “Catalog of Goods Subject to Export Licensing Administered under Multi-level Issuing Bodies”, the Quota Licensing Department of the MOC, the Local Special Offices of the MOC, and the issuing bodies at the provincial-level government (including the municipalities administered directly under the State Council, the provincial capitals, and cities with independent development plans) issue the export license for goods under their respective jurisdictions.

2．属于〈2008年出口许可证管理商品目录〉的出口商品共有47种（471个8位元HS编码），分别实行出口配额许可证、出口配额招标、出口许可证管理。根据《出口许可证管理商品分级发证目录》，按照出口商品分类，出口许可证由以下行政部门签发：商务部配额许可证事务局、商务部各地特派员办事处、各省级（包括直辖市、省会市、计画单列市）发证机构。

3. The export license is valid for use in 6 months. Where the exporter wants to use it in a period straddling over two years, the exporter must use it before the end of February in the following year. Thereafter, the customs in charge will not release the goods since the license will become invalid automatically.

3．出口许可证的有效期不得超过6个月。出口许可证需要跨年度使用时，出口许可证有效期的截止日期不得超过次年2月底。出口许可证应当在有限期内使用，逾期自行失效，海关不予放行。

4. Export licensing system is administered under the following ways: “one license for one specific customs port”, “one license for one consignment”, and “one license for multiple consignments” respectively. In respect of the export license for multiple consignments, the maximum number of consignment is capped at 12, and the issuing authority will specifically print “multiple consignments” on the license. The customs will record the export shipments on the export license until the export quantity reaches the approved limits. The goods, to which the “one license for multiple consignments” applies, include the goods exported by the foreign investment enterprises, the goods exported under export processing agreement and barter arrangements, and other goods to which the “one license for multiple consignments” administration is applicable. The over-shipment for large and bulk cargo cannot exceed 5% of the permissible quantity as stated in the export license.

4．出口许可证管理实行“一证一关”制、“一批一证”制和“非一批一证”制。实行“非一批一证”制的，签发出口许可证时应在备注栏内注明“非一批一证”，但最多不超过12次，由海关在许可证背面“海关验放签注栏”内逐批签注核减进口数量。实行“非一批一证”制的货物包括：外商投资企业出口许可证管理的货物；加工贸易补偿贸易项下出口许可证管理的货物；其他在《出口许可证管理货物目录》中规定实行“非一批一证”的出口许可证管理货物。出口的大宗、散装货物的溢装数量不得超过出口许可证所列出口数量的5％。

Goods exempted from export licensing
免证出口货物

5. The following goods are exempted from export licenses, except for Chemicals for drug essence, chemicals subject to administrative supervision and control, chemicals used for chemical weapons, essence of chemical weapons, basic ingredient for chemical weapons, substance that consumes the ozone layer.
(1) Exhibits imported back into China after exhibitions outside China are over;
(2) Sample goods or goods for experimental testing the value of which does not exceed RMB30,000 for each consignment;
(3) Bulk cargoes not exceeding 5% quantity margin;
(4) Temporarily exported goods;
(5) Goods shipped between the free trade zone and other countries, between the export processing zones and other countries.

5．下列货物一律免证出口，但涉及易制毒化学品、监控化学品、化武用化学品、化武关键前体、化武原材料、消耗臭气层物质除外：
(1) 展览后全部运回境内的展品；
(2) 每批货物价值在人民币3万元以下货样或实验样品；
(3) 溢装总量在5%以内大宗散装货物；
(4) 暂时出口货物免领出口许可证；
(5) 保税区及出口加工区运往境外货物。

Import goods
进口货物

6. In 2008, the only 1 class of imported goods under the restrictive category, for which import licenses are required, is ozone-depleting substance. The subject goods total 10 commodity coding with 8-digit HS heading (57 HS commodity coding under the 10-digit heading)

6．2008年实施进口许可证管理的商品只有消耗臭气层物质1种，总计10个8位元HS编码（含57个10位元HS编码）。

7. The following points for import licenses are relevant to customs declaration: (a) Import license is valid in the current year with a maximum period of 12 months. Where special circumstances arise that the importer wants to use the import license in a period across over 2 years, the valid period should not be extended over 31st March in the following year. The customs in charge will not release the goods if the allowed period is over. (b) The original issuing authority shall take charge of the amendment for the licenses. (c) The import license is administered under “one license for one customs port” arrangement (meaning that the consignee must declare the import shipment at one specific customs port). In general, the import license is administered under one license for one consignment (meaning the license is for use once only in the prescribed period). Where the license is issued for multiple consignments (meaning the license is for multiple uses within the prescribed period), the issuing authority will print “for multiple consignments” on the license, but the license cannot be used for more than 12 times. The customs will record the import shipments on the license and release the goods until the import quantity reaches the approved limits. (d) In accordance with international trade practice, the over-shipment for large and bulk cargo cannot exceed 5% of the permissible quantity as stated in the import license.

7．进口许可证有四个报关要点：¹进口许可证的有效期为1年，当年有效。特殊情况需要跨年度使用时，有效期最长不得超过次年3月31日，逾期自行失效，海关不予放行。 ²进口许可证不得擅自更改证面内容。如需更改，经营者应当在许可证有限期内提出更改申请，并将许可证交回原发证机构，由原发证机构重新换发许可证。 ³进口许可证管理实行“一证一关”（“一证一关”指进口许可证只能在一个海关报关）管理。一般情况下，进口许可证为“一批一证”（“一批一证”指进口许可证在有限期内一次报关使用）。如要实行“非一批一证”（“非一批一证”指进口许可证在有限期内可多次报关使用），应当同时在进口许可证备注栏内列印“非一批一证”字样，但最多不超过12次，由海关在许可证背面“海关验放签注栏”内逐批签注核减进口数量。 ⁴对进口实行许可证管理的大宗、散装货物，溢装数量按照国际贸易惯例办理，即报关进口的大宗、散装货物的溢装数量不得超过进口许可证所列进口数量的5％。

Goods exempted from import licensing
免领进口许可证货物

8. The bonded goods imported under processing agreements should be exported after undergoing processing in China. Therefore, the provisions for import license administration should not apply in general. If there arises any need for the sale of those goods in the domestic market due to some legitimate reasons, the importer need to apply to different departments in the Ministry of Commerce for two licenses: one from local office of the MOC for automatic import licenses for those goods; the other from provincial-level MOC for the “approval certificate for the sale of bonded goods in domestic markets”.

8．加工贸易进口商品，应按规定加工后再出口，一般不适用进口许可证管理。如因故不能出口需内销的，进口商按一般贸易的有关规定向商务部申请签发《自动进口许可证》。加工经营者取得《自动进口许可证》之后，向省级商务加工贸易主管机构申请签发《加工贸易保税料件内销批准证》。

9. Goods of the restricted category shipped between free trade zones (FTZ) and other countries (regions), between export processing zones (EPZ) and other countries (regions), are exempted from the licensing and quota requirement. When goods are delivered between FTZ and non-FTZ entities, between EPZ and non-EPZ entities within China, the parties concerned are required to follow the quota and licensing procedures for imports and exports.

9．在保税区内与其他国家﹝地区﹞之间，在出口加工区内与其他国家﹝地区﹞之间进出的商品货物，不实施配额及许可证管理措施。在保税区与区外之间，在出口加工区与区外之间进出的商品，视同进出口，实施配额及许可证管理。

10. The exemption shall not apply to the following goods irrespective of the mode they are imported: Chemical essence for making drugs, chemicals subject to administrative supervision and control, substance that depletes the ozone layer.

10．下列货品无论以任何贸易方式进口，不适用免证进口管理措施：易制毒化学品、监控化学品、消耗臭气层物质。

By China Tax & Investment Consultants Limited
中国税务及投资顾问有限公司 www.china-tax.net

Goods under the freely traded category
自由进出口类货物

1. Goods not included in the prohibited and restricted categories are traded freely and are not listed specifically. The goods under the freely traded category are not subject to administrative restrictions with the exception that some but not all of the goods under this category are administered under the automatic licensing system for purpose of monitoring imports. The administrative body should issue the import license to the applicant within a maximum of 10 days.

1．不在禁止类限制商品目录之内的商品是自由进出口类商品，其进出口不受限制。但由于监测货物进口情况的需要，中国政府对部分但不是全部自由进口货物实施自动进口许可管制。发证机关对属于《自动进口许可管理货物目录》内商品，最长需收到申请之日起在10天内签发许可证予申请人。

2. The goods subject to the administration of automatic import license consists of three catalogs: general goods, electrical and mechanical goods (including used ones), and important industrial goods. In 2008 important industrial goods include crude oil, possessed oil, natural gas, oxidized aluminum, chemical fertilizer, steel and iron ore, etc.

2．实行自动进口许可是按一般商品、机电商品（包括旧机电商品）、重要工业品三个目录的形式分别进行管理的。2008年重要工业品包括原油、成品油、天然气、氧化铝、化肥、钢材、铁矿石等货物。

3. In applying for an automatic import license, the importer should provide a completed import license application form, the purchase contract, and a copy of the business license showing the relevant scope of business activities. Automatic import licenses are valid for 6 months. In case that the imported goods are not within the scope of business of the consignee, the Chinese government shall not issue the “automatic import license”. In the absence of such licenses, the consignee cannot proceed with statutory requirement for foreign exchange verification and the customs do not release the goods.

3．申请自动进出口许可证，进口商需要提供申请表，采购合同，表示其核准经营范围的工商营业执照。自动进口许可证的有效日期为6个月。倘若申请进口商品不属于收货人经营范围内，商务部不签发《自 动进口许可证》。没有《自动进口许可证》收货人不能办理外汇核销、海关不予放行有关商品。

4. Automatic import licenses are administered under the “one license for one consignment” arrangement in principle. Where the practice of “one license for multiple consignments” is adopted, the number of uses is capped at 6. The customs will record the number of consignments and release the goods until the consignment reaches the permitted limits. The consignee may use multiple copies of the import licenses for a single import contract.

4．自动进口许可证项下货物原则上实行“一批一证”管理，对部分货物也可实行“非一批一证”管理。对实行“非一批一证”管理的，在有效期内可以分批次累计报关使用，但累计使用次数不得超过6次； 海关在自动进口许可证原件“海关验放签注栏”内批注后，海关留存影本，最后一次使用后，海关留存正本。同一进口合同项下，收货人可以申请并领取多份自动进口许可证。

5. The customs will release the import goods if the over or under-shipment for bulk cargo is 5% more or less on the quantity as stated in the contract, and the over or under-shipment for large and bulk cargo is 3% more or less on the contract quantity for crude oil, processed oil, fertilizer, and steel.

5．海关对散装货物溢短装数量在货物总量正负5％以内的予以免证验放；对原油、成品油、化肥、钢材四种大宗货物的散装货物溢短装数量在货物总量正负3％以内予以免证验放。

Goods exempted from automatic import licensing
免领自动进口许可证货物

6. Goods exempted from automatic import licenses include: goods imported under export processing contracts that will later be re-shipped out of China; equipment imported as capital contribution to foreign investment enterprise or self-used production equipment within the amount of total investment; advertising and testing materials with value less than RMB5,000 each consignment; and temporarily imported goods are exempted from the requirement for automatic import licenses.

6．免领自动进口许可证货物：加工贸易进口加工复出口货物；外商投资企业进口的投资设备或投资总额内自用生产设备；每次价值不超过5,000人民币的广告品和实验品；以及暂时进口货物。

Comparison between import & export licenses
进口许可证不同点比较

	Import license 进口许可证	Automatic import license 自动进口许可证	Export license 出口许可证
Free trade zone, export processing zone, bonded warehouse (Zones for short) 保税区、出口加工区、保税仓库	Generally not applicable (goods imported from outside China to zones) 一般不适用（由境外进区）	Not applicable in general 一般不适用	Generally N/A (goods exported from zones to places outside China) 一般不适用（由区内出境）
Scope of application 适用范围	Catalog of goods subject to import license 《进口许可证管理货物目录》内商品	Catalog of goods subject to automatic import license 《自动进口许可证管理货物目录》内商品	Catalog of goods subject to the export license 《出口许可证管理货物目录》内商品
Body to formulate, adjust and announce catalogs 目录制定、调整和发布机关	MOC & GAC 商务部、海关总署	MOC & GAC 商务部、海关总署	MOC & GAC 商务部、海关总署
Scope of non-application 免领许可证范围	See texts above 见上文	See texts above 见上文	See texts above 见上文
Issuing bodies within Ministry of Commerce (MOC) 商务部发证机构	Licensing bureau, local commission, & provincial/cities offices 商务部许可证局、特派员办事处、商务厅或外经贸局	Same as left box plus office of mechanical & electrical equipment 一如左边，及地方机电产品办公室	Licensing bureau, local commission, & provincial/cities offices 商务部许可证局、特派员办事处、商务厅或外经贸局
Maximum issue period 发证需要时间	Maximum 10 days 最多不超过10天	Maximum 10 days 最多不超过10天	3 days 3天
Valid period for license 许可证有效期	One year 1年	6 months in every calendar year 西历年度内6个月	6 months 6个月
Use across two-year period 跨年度使用有效期	Before 3.31 next year 不超过次年3月31日	Not allowed 不可以	Before end of February next year 不超过次年2月底
Extension 延期	Not exceeding 3 months 不超过3个月	N/A 不适用	N/A 不适用
Administration under one license for one customs port 一证一关管理	Yes 是	No 否	Yes 是
Administration under one license for one consignment 一批一证管理	Yes 是	Yes 是	Yes 是
Administration by one license for multiple consignments 非一批一证管理	Yes, not exceeding 12 consignments 是，但不得超过12次。	Yes, not exceeding 6 consignments 是，但不得超过6次。	Yes, not exceeding 12 consignments 是，但不得超过12次。
Over or under-shipment quantity for large and bulk carge 大宗、散装货物溢装数量	Not exceeding 5% of permitted quantity 不超过许可数量5%	5% more or less on permitted quantity, 3% for crude oil, processed oil, fertilizer and steel 许可数量正负5%以内；原油、成品油、化肥、钢材3%	Not exceeding 5% of permitted quantity 不超过许可数量5%
Loss or license 遗失许可证	Report loss to issuing body customs port, and public security bureau 到发证机构、注明进口口岸挂失；及到公安局报案	Report loss to issuing body and customs port 到发证机构、注明进口口岸挂失	Report loss to issuing body customs port, and public security bureau 到发证机构、注明进口口岸挂失；及到公安局报案