People's Republic of China Customs on offsite management of processing trade 2014 (revised) (May 25, 1999, the General Administration of Customs released on November 26, 2010 customs Decree 74th 198th announced, as of the date of promulgation of the decision of the customs regulations on the part of the amendment March 13, 2014, the General Administration of Customs announced order No. 218, for the first time, as of the date of promulgation of the decision of the customs regulations on the part of the second amendment) first in order to promote the healthy development of the processing trade,
Strengthen and standardize the customs of the distributed processing trade management, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act) and approved by the State economic and Trade Commission and other departments of the State Council on further perfecting the system of processing trade bank deposit account, as well as other relevant provisions, these measures are formulated. Article in this way, the "offsite for processing trade" refers to the processing trade business unit (hereinafter referred to as business unit) will import material another subordinate Customs processing enterprises in the region (hereinafter referred to as processing) processing business.
In processing the exported product is not included a processing outward processing operations (outward processing operations management measures shall be formulated separately).
Third business unit and processing enterprise carry out off-site processing business, the Parties shall sign in conformity with the People's Republic of China contract law provisions of the "processed under contract".
The fourth business unit and processing enterprise shall comply with the relevant regulations of the State on the management of the processing trade, business units of bonded imported materials may not be sold to processing companies.
Fifth article business units carried out offsite processing trade, should by its location outside trade competent sector issued of processing trade business approved card and processing enterprise location outside trade competent sector issued of processing trade processing enterprise production capacity proved, fill business People's Republic of China Customs offsite processing trade declared table (format see annex 1, following referred to declared table), to business units competent customs handle offsite processing procedures. Sixth business unit when the competent customs authorities in the offsite processing formalities, for offsite processing trade business of operating units, should be reviewed by competent Customs processing enterprises of the People's Republic of China Customs offsite processing trade receipts (form is shown in annex 2, hereinafter referred to as the receipt).
Verified implementation of the contract properly, of the Declaration form (in duplicate) annotations checked, and the processing trade business approval certificates, processing trade and processing enterprises of production capacity production in conjunction with Customs seal, cross-business unit to the manual set up formalities competent Customs processing enterprises. Seventh article processing charge Customs processing trade business approval certificate provided by the business units, commissioned processing contracts and the processing trade and processing enterprises of production capacity, the return, as well as other relevant documents for manual set up procedures.
Established by the processing enterprises to the customs manual procedures, should have powers of Attorney issued by the business units. Eighth article customs business for offsite processing trade classification management and processing companies, if they are the management categories are not the same, regulatory measures in accordance with the lower category. If the shadow margin account needed "real transfer", the business units should be delivered for filing taxes imported materials in accordance with regulations matching account deposit.
Business operation entity may delegate by a class d management offsite processing enterprises of processing trade. Nineth offsite processing trade during the execution of the contract, if there is smuggling violation or failed verification completed, customs processing enterprises shall be responsible for account deposit transfer taxes and fines.
Account deposit amount transferred is insufficient, by competent Customs processing enterprises to the business units responsible for the recovery of taxes, the customs code of the business should be assisted. Tenth violations of the provisions of this article, constituting smuggling, illegal, by the customs in accordance with the Customs Act and the People's Republic of China for customs administrative punishment regulation on the implementation of the relevant provisions. Business units and enterprises at the time of implementation of these measures and the provisions of the customs, have a shared responsibility.
For their misdeeds, the customs can be investigated for legal responsibility according to the actual situation individually.
11th and processing enterprises are not in the same districts directly under the code of the business, but belonging to the same corporate offsite for processing trade business, can refer to the above-mentioned regulations.
12th interpret this approach by the General Administration of customs.
13th these measures shall come into effect on October 1, 1999. Attachment: (slightly)