People's Republic of China Customs processing with imported materials bonded group management 2014 (revised)
(February 10, 1993 Customs makes 41st, released according to March 13, 2014 Customs makes No. 218, announced, since announced of day up purposes of customs on modified part regulations of decided Amendment) first article to adapted reform and foreign economic trade development of need, support and promote national encourages export products of processing business, strengthening customs management, according to People's Republic of China Customs method (following referred to customs method) and about regulations, developed this approach.
Article feed processing refers to the approval of the customs bonded groups, led by the enterprises with import and export operation right, districts organize within the industry a number of processing enterprises, and on imported raw materials and parts for multi-level, multi-channel processes for continuous processing, and enjoy a full bond Consortium. Article lead to the Customs and Excise Department is responsible for the corporate bond group, which should have the ability to pay taxes to the customs, and bear the legal liability group members of production enterprises shall bear the joint and several liability.
All disputes between enterprises resulting from the tax on its own.
Fourth bonded members of the Group and the company should meet the following conditions:
(A) establishment of special management institutions, development of group management regulations and meet the requirements of customs supervision of bonded goods management system;
(B) production of export commodities or products should be encouraged by the State key export commodities;
(C) processed export products, equipment, skills, and abilities;
(D) comply with customs and Excise Department to monitor the conditions of storage, piled up imported goods as well as the warehouse of finished products, semi-finished products, and there are security facilities;
(E) shall, in accordance with the accounting regulations established on imported materials, parts storage, allocation, processing and marketing of books;
(Vi) has recognized by the customs training full-time managers familiar with the customs regulations.
Article fifth when applying for establishment of bonded group and its leading enterprise shall submit the following documents to the Customs:
(A) the application for the bond group;
(B) the leading enterprises of the Group and its constituent members of the business license and tax registration certificate copy;
(C) the Group of manufacturers export products in the processing flow chart and process accurate and reasonable material consumption ration and other relevant information;
(D) the agreement and the corresponding management system of the Group;
(V) other documents and information required by customs.
Sixth article customs investigation and confirm that the Customs and Excise Department to monitor the conditions on the ground, be issued by the processing of imported materials customs bonded certificate of group registration.
Seventh bonded group after they have been approved, if you have added or withdrawn when members of the group, its leading enterprise shall apply to the Customs and the relevant registration or cancellation procedures.
Eighth article bonded group in for processing export products by needed imports material, and pieces Qian, its led enterprise should by trade competent sector issued of into material processing instruments of ratification together with contract copy or orders card to customs handle manual established procedures, Customs issued into material processing registration manual (following referred to registration manual), and in right Shang angle stamped "bonded group goods" stamp.
Nineth imported materials, parts and finished products export, bonded group of customs or his customs agent shall, in accordance with the customs rules to fill in feed processing into (out of) the special customs declaration form, and in the upper right corner marked "group of bonded goods" stamp, along with the registration manual and other relevant documentation to access the customs import and export procedures. Tenth Article customs bonded imported materials, parts of the group be fully bonded, the Group's leading enterprises shall, in accordance with the regulations to the completion of customs formalities. Imported material, shall be deposited into a designated bonded warehouse, materials, processing, of bonded warehouses and the goods stored by customs in accordance with the management approach to regulation. Bonded imported materials, when entering the processing, in accordance with the customs supervision of the measures for the administration of bonded factories.
Processed product exports are exempted from export duties, if belonging to an export license management products, should also be submitted to the customs export licenses. 11th bonded imported materials, parts, should be private.
If you need to import materials, mixed with domestic materials, processing, bonded group of leading enterprises should be declared to customs in advance into the imported materials, parts, and (heavy).
12th bonded groups within the production and consumption of imported raw materials used by the process annually reported to the customs, customs approved consumption segment verification.
Bonded group of leading enterprises should be in Congress a few days ago in the first month of each quarter quarter on imported materials, parts storage, processing as well as the actual product flow tables submitted to customs for verification.
Within a month of the end-product exports, bonded group of leading enterprises should be held by the registration manual and signed by the customs export declaration forms and other related documents to the Customs verification procedure. 13th if you can't export of processed products to sale, bonded group of leading enterprises in the report approved by the Trade Department and approved by the Customs and pay the tariffs on imported materials, parts, product (value added) tax or consolidated industrial and commercial tax, domestic sales may be granted.
To the import license management products, and shall submit to the Customs the import licences. Article 14th bonded imported materials, parts, shall import finished products back within one year from the date of export. If special circumstances require extended time limit, the bonded lead enterprise shall go through the formalities for the Group delay change, but shall not exceed one year.
If expires is not re-exported in processed products or to the import of, and in accordance with the relevant provisions of the customs law.
15th group of bonded imported materials, parts and processed products are bonded under the customs supervision of the goods, without the Customs permission, no unit or individual is allowed to sell, transfer, Exchange, mortgage or used for other purposes.
16th bonded processing of imported materials, parts and products of the group, if the shortage occurred during the storage, processing, transport, except for reasons of force majeure, its deficient parts should be led by the bonded group enterprises assume responsibility for paying taxes, and processed by customs in accordance with the relevant provisions. The 17th article customs deems it necessary, may dispatch officers stationed in bonded members of the Group and its enterprises to carry out supervision or inspected at any time for bonded imported materials, processed products, storage, processing and export as well as access to the relevant documents, account books.
Bonded group and its member companies shall provide office space and transportation, accommodations, convenient.
18th article customs bonded group audit once a year, if found to have engaged in mismanagement or customs violations and other violations may order its deadline for rectification or revoke its bond group certificate until the termination of bonded treatment group.
A violation of these rules, constitute an act of smuggling and other violations of customs regulations, customs officers under the Customs Act and related regulations respectively on bonded group of leading enterprises and its relevant member enterprises for processing; serious enough to constitute a crime, investigate criminal responsibility by judicial organs.
19th article this way are not listed, according to the Customs and other relevant regulations. 20th the measures come into effect February 10, 1993.