Approval for Establishment of Duty-Free Shops
26 th October. 2016
2. The sale place of a port Duty-free shop should be located within the separation zone of the port; that of a Duty-free shop for means of transport within the means of transport for international business, and the sales and delivery point of a downtown Duty-free shop within the departure separation zone of the port.
C. Qualifications for establishment of supervised warehouse for Duty-free goods
1. Having the safety separation facilities in compliance with the supervision requirements of the Customs;
2. Establishing special warehouse management system, preparing the monthly report of input, output and storage of Duty-free goods, and being staffed with professional warehouse keepers, and registering all of the aforesaid items with the Customs;
3. For storage of Duty-free goods of the Duty-free shops only; and
4. Other requirements provided by laws, administrative laws and regulations and Customs regulations.
Documents to be submitted upon application:
A. Upon the application for establishment of a Duty-free shop, the business operator should submit a written application (no specified format available currently) and materials to prove the compliance with the relevant qualifications to the General Administration of Customs;
B. After gaining the approval document from the General Administration of Customs, the business operator applies to the competent customs for acceptance and completion of relevant recordation formalities. Materials to be submitted are listed as follows:
1. Copy of the approval document of General Administration of Customs;
2. Copy of the original or duplicate of the Business License;
3. Copy of tax registration certificate;
4. Plane graph, area and location diagram of the sale place and the supervised warehouse for the Duty-free goods;
5. Special seal impression for business of the Duty-free shop; and
6. Copy of the ID card of the legal representative of the Duty-free shop.
The copy required to be submitted should be accompanied by the original for checking.
1. Applicants submit the written application to the General Administration of Customs, which will go through examination and approval procedures according to the Administrative Licensing Law of the People’s Republic of China and the Measures of the Customs of the People’s Republic of China for Implementing the Administrative License Law of the People’s Republic of China.
2. The approved Duty-free shops should apply to the competent customs for acceptance check one month before its opening for business. After passing the acceptance and going through the registration procedures, it can start the operation. The competent customs is responsible for supervising the Duty-free shops after being approved and established and its Duty-free goods according to the Measures of General Administration of Customs of the People’s Republic of China for Supervising and Administering Duty-free Shops and Duty-free Goods.
3. In the case of failure to open for business within a year upon approval for establishment without just causes, or suspension of business for over one year, or change of business partners, the approved Duty-free shops should go through the relevant application procedures with the Customs all over again.