先行区减免税进口自用设备需遵循哪些海关管理规定？
　what customs regulations should be followed in duty reduction and exemption for imported equipment for self-use?
（一）在进口减免税货物的海关监管年限内，未经海关许可，减免税申请人不得擅自将减免税货物转让、抵押、质押、移作他用或者进行其他处置。
ⅰ. during the period of customs supervision and control, goods with duty deducted or exempted shall not be transferred, mortgaged, pledged, used for other purposes or disposed by other means without customs permission.
（二）除海关总署另有规定外，在海关监管年限内，减免税申请人应当按照海关规定保管、使用进口减免税货物，并依法接受海关监管。进口减免税货物的监管年限为：
ⅱ. unless otherwise specified by the general administration of customs, goods with duty deducted or exempted should be stored or utilized according to customs provisions and subject to customs supervision and control within the time limits, which are:
1.船舶、飞机：8年：
●vessels and aircrafts: 8 years;
2.机动车辆：6年；
●moto vehicles: 6 years;
3其他货物：5年.
●other goods: 5 years.
监管年限自货物进口放行之日起计算。
the period of customs supervision begins from the date of customs release.
（三）在海关监管年限内，减免税申请人发生分立、合并、股东变更、改制等变更情形的，权利义务承受人应当自营业执照颁发之日起30日内，向原减免税申请人的主管海关报告主体变更情况及原减免税申请人进口减免税货物的情况。
ⅲ. during the period of customs supervision and control, in case of division, merger, assignment of equity or restructuring of applicant, the bearer of rights and duties shall report the change of main owners and the information of imported goods with duties deducted or exempted to the custom within 30 days since the business license is issued.
经海关审核，需要补征税款的，承受人应当向原减免税申请人主管海关办理补税手续；可以继续享受减免税待遇的，承受人应当按照规定申请办理减免税备案变更或者减免税货物结转手续。
the bearer shall go through the remedial payment procedures to the customs of original applicant upon requirement after customs audits; or apply for the formalities of changing the duty payment record or transfer of duty deducted or exempted goods.
（四）在海关监管年限内，因破产、改制或者其他情形导致减免税申请人终止，没有承受人的，原减免税申请人或者其他依法应当承担关税及进口环节海关代征税缴纳义务的主体应当自资产清算之日起30日内向主管海关申请办理减免税货物的补缴税款和解除监管手续。
ⅳ. during the period of customs supervision and control, in case of termination of application (no bearer) caused by bankruptcy, restructuring or other reasons, the original applicant or other subject obliged to pay duties and import link taxes shall apply to the customs for remedial duties payment and supervision release within 30 days from the date of liquidation.
（五）在海关监管年限及其后3年内，海关依照《海关法》和《中华人民共和国海关稽查条例》有关规定对减免税申请人进口和使用减免税货物情况实施稽查。
ⅴ. according to the customs law of the people's republic of china and regulations on customs auditing of the people's republic of china, the customs are entitled to carrying out customs audit over the applicant and utilization of goods with duty reducted or exempted during the period of customs supervision and three years afterwards.

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