People's Republic Of China Customs Processing Trade Goods Procedures

Original Language Title: 中华人民共和国海关加工贸易货物监管办法

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398577.shtml

People's Republic of China Customs processing trade goods procedures

    (March 12, 2014, the General Administration of Customs announced order No. 219, come into force on the date of promulgation) Chapter I General provisions

    First in order to promote the healthy development of the processing trade, standardize Customs processing trade management, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act) as well as other relevant laws, administrative regulations, and these measures are formulated.

Article II the manuals of procedures are applicable for the processing trade goods establishment, import and export declaration, processing, monitoring, verification procedure.

    Processing trade enterprises, processing enterprises, contract shall be subject to customs control in accordance with these measures.

    This article referred to "processing trade" refers to the trading company to import all or part of the raw materials, parts, components and packing materials (hereinafter referred to as materials and parts), after being processed or assembled, finished products export business activities, including processing and processing of imported materials.

Fourth except as otherwise provided by the State, processing trade imported materials belonging to the national import restrictions imposed, enterprises from submitting to the Customs the import license.

    Processing trade exports belongs to the State restrictions imposed on exports of manufactured goods, enterprises should submit to customs export license.

Fifth under processing trade exercise bonded supervision of imported materials and parts, after processed products exports, approved by the Customs according to the actual number of re-exported in processed are cancelled.

Processing imported materials in accordance with the provisions under the trade tax at the time of import, after processed products exports, approved by the Customs according to the number of actual export refund tax levied.

    Under processing trade exports shall be levied on the export customs, export tariffs in accordance with the relevant provisions of the customs.

Sixth article customs imposed on processing trade goods guarantee system according to state regulations.

    Without customs approval, processing trade goods may not be mortgaged.

    Seventh article customs classification regulation of processing trade, and specific management measures shall be formulated separately by the General Administration of customs.

Eighth article Customs may to verify the processing trade enterprises, enterprises should cooperate.

    Customs verification activities should not affect the normal operation of the enterprise.

    Nineth manual set up of processing trade goods, import and export declaration, verification, should take the form of paper documents and electronic data.

Processing trade enterprises shall, in accordance with article tenth of the People's Republic of China accounting law and customs regulations, settings conform to the Customs supervising and managing requirement of accounting books, reports, and other relevant documents and records related to the processing trade goods for import, storage, transfer, transfer, sale, processing, use, consumption and export, and so on, by lawful and valid vouchers bookkeeping and accounting. Processing trade enterprises should be processing trade goods and non-separation of processing trade goods management. Processing trade goods should be stored in the customs premises and material.

    Change in processing trade goods storage areas shall be subject to customs approval.

    Chapter II establishment of processing trade goods manuals

11th enterprises should be responsible to processing enterprises set up manual Customs processing trade goods procedures.

    Enterprises and processing enterprises are not in the same Customs office directly under the jurisdiction of regional scope, shall, in accordance with the customs of the different processing trade management provisions of manual setting up procedures.

12th except as otherwise provided, operation manual setting up of enterprises for the processing trade goods should be truthful declaration to the Customs port of trade, consumption, import, and import materials and export of finished products product name, item number, specifications, price and country of origin information, and submit the following documents:

(A) issued by the competent authorities agree to developing processing trade business effective approval documents;

(B) the operating enterprises of processing capacity, should be submitted to the competent authorities of the processing trade and processing enterprises of production capacity;

(C) Business OEM, enterprises shall be submitted and processing companies processed the contract, the competent departments of the processing enterprises in the processing trade and processing enterprises of production capacity;

(D) enterprises signed contracts;

    (E) the Customs deems it necessary to submit additional documents and materials.

13th business enterprise in accordance with the procedures set forth in the 11th, 12th, and documents submitted to the complete and valid material, application manual, the Customs shall accept manual set up within 5 working days from the date of declaration Handbook established formalities to be completed.

    Need to go through the security procedures, enterprise security has been provided in accordance with regulations, established customs manual procedures.

14th under any of the following circumstances, customs should provide equivalent to the amount of tax payable in Enterprise bond or guarantee banks, non-banking financial institutions go through the manual set up procedures after:

(A) suspected of smuggling have been filed for investigation by the customs, the case before the Court;

    (B) due to poor management by Customs require rectification, rectification period.

15th under any of the following circumstances, Customs may require the enterprises set up procedures in handling manual provides the equivalent amount of tax payable deposits or guarantee banks, non-bank financial institutions:

(A) leasing of plant or equipment;

(B) carry out processing trade business for the first time;

(C) Handbook extension twice (twice) above;

(D) for the offsite processing trade procedures;

    (E) suspected irregularities, have been customs investigation, the case before the Court.

16th processing trade enterprises, one of the following circumstances, not for manual set up procedure:

(A) the imported materials or export finished products belong to the State prohibit the import and export;

(B) processed products are prohibited by the State in production in the country;

(C) the imported materials bonded are undesirable;

(D) business enterprises or enterprises owned by the State regulations do not permit to carry out processing trade;

    (E) operating companies that are not reported to the customs within the time stipulated in the handbook that have expired, and application manual.

17th operating manual set up of enterprises for the processing trade goods, declarations, submitted documents and facts, customs should be dealt with in accordance with the following provisions:

(A) the goods are imported, customs officers remove the manual;

(B) the goods have been imported, transported the goods ordered enterprises.

    The first paragraph of this article (ii) of cases, enterprises may apply to the Customs to provide the equivalent amount of tax payable deposits or guarantee banks, non-bank financial institutions, and the continued performance of the contract.

    18th has been set up manual for processing trade goods procedures operating enterprises can receive a handbook to the Customs section, renew books.

19th Handbook of processing trade goods to set up a content change, and trading enterprises shall, within the Handbook is valid for change procedures.

    Need to be submitted to the original examination and approval authority for approval, should also be submitted to the original examination and approval authority for approval, except as otherwise provided.

    Chapter III-processing trade import and export of goods, processing

20th Enterprise import processing trade goods, from abroad or imported under special customs supervision zones, bonded areas, or through carry-over into.

    Enterprises export processing trade goods, abroad or export under special customs supervision zones, bonded areas, the carry-over of ways that you can go out.

    21st Business Handbook of processing trade, import and export of goods special declarations and other relevant documents for processing trade import and export customs clearance formalities.

    22nd operating enterprise with processing trade imports and exports of goods in the customs statistics. The 23rd customs arrangements on processing trade enterprises, transferred to the enterprise, turned out to their respective Customs declarations through the actual receiving and declaration procedures.

Specific management developed and published separately by the General Administration of customs.

Any of the following circumstances, customs arrangements on processing trade enterprises shall apply procedures:

(A) do not conform to the Customs supervising and managing requirement, Customs shall order rectification, rectification period;

(B) fails to report for manual;

(C) since the customs investigation suspected of smuggling have been closed yet.

    Processing trade enterprises in accordance with the customs regulations for shipping and receiving, carry-over of formalities shall not again.

The 24th operating enterprise carry out outward processing operations shall be in accordance with outward processing related rules out within 3 working days from the date of completion of customs formalities.

Business Enterprise carry out outward processing operations, prohibit selling of goods under processing trade contract; undertaking processing trade goods again may not be contracted out.

    Operate all processes of outward processing, should be provided at the time of filing formalities to the Customs equivalent of outward processing of goods tax payable amount of bond or guarantee banks, non-bank financial institutions.

    25th outward processing of finished products, residual materials and scrap generated in production, defective products, by-products, such as processing trade goods, after the business enterprise to the local customs related formalities, you can transport back to enterprise.

    26th article customs supervision of processing trade goods, shall cooperate with the business enterprise and undertaking.

27th processing trade goods should be private.

Approved by the customs, enterprises in the bonded material between, bonded and non-bonded materials to SWOP, SWOP items should belong to the same enterprise, and should follow the same variety, the same specification, with quantities and non-profit principle.

    Processing of bonded imported materials shall not be the case.

28th due process requires the use of non-bonded materials, enterprises should be truthful declaration to the customs in advance the use of bonded materials, specifications, types, quantity, and variety.

    Business enterprises in accordance with the provisions of the first paragraph of this article to the customs declaration, the Customs should be nuclear button in the total consumption of finished goods.

29th enterprises importing materials due to quality defects, conformity of the specifications and other reasons, returned to the original supplier needs to be returned, as well as the export processing trade export processing to product after-sales service needs of bonded materials, directly to the customs of customs clearance procedures.

    Already processing of bonded imported materials may not be returned. The fourth chapter of processing trade goods verification
    30th trading enterprises shall, within the period specified in the import material processing for re-export, and since the Handbook under the last batch of the finished product exported or the Handbook within the expiration date of the 30th reported at the customs.

    Business enterprises signed contract is terminated, shall from the date of termination of the contract in the 30th to a customs report.

31st operating enterprise should be truthful declaration to the customs import nuclear materials, finished goods, scrap, surplus material, inferior products, byproducts, and consumption of, and in accordance with the requirements to submit relevant documents.

    Business enterprises in accordance with the provisions of the first paragraph of this article to the customs report, the documents are complete and effective, the Department shall accept the report.

32nd customs can take paper documents verification, electronic data verification methods and, if necessary, following verification, enterprises should cooperate. Customs shall be the date of acceptance of reporting are cancelled in the 30th.

    Special circumstances need to be extended, authorized by subordinate customs chiefs or its authorized subordination Customs Chief can extend the 30th.

33rd bonded imported materials or products of processing trade to domestic sales, domestic effective customs authorities granted approval documents, bonded imported materials shall be collected taxes and interest on tax deferrals, except as otherwise provided.

    Imported materials belonging to the national import restrictions imposed by the operating company shall submit to the Customs the import license.

    Article 34th enterprises processing imported materials transported, customs-related return waybill, certificate verification.

    35th enterprises generated during the production process of scrap, surplus material, defective products, byproducts and affected the bonded goods, according to customs for processing trade in scrap, surplus material, inferior products, by-products and victims of bonded goods management regulations, customs-related document verification.

36th lost Handbook of business enterprise shall promptly report to the customs.

    In accordance with the relevant provisions of the customs of lost Handbook are cancelled after processing.

    37th on the manual verification of processing trade, and issued the cancellation notification of the conclusion of the Customs to venture.

    38th operating enterprise has provided guarantee, discharge the guarantee after the write-off case in accordance with the provisions of the customs.

    39th manual processing trade goods set up manual verification and verification documents from processing trade retained for 3 years from the date of closing.

40th processing trade enterprises appeared split, merger, bankruptcy, dissolution or other cessation of normal production and operation activities, and shall promptly report to the customs, and completes the customs formalities.

    Processing trade goods were sealed by the people's Court or the relevant administrative law enforcement department, processing trade enterprises from the processing trade goods were sealed within 5 working days of the date the customs report.

    The fifth chapter supplementary articles

    41st in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other acts in violation of the Customs Act, by the customs in accordance with the Customs Act and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

42nd herein, the following terms mean:

Processing refers to import material provided by foreign enterprises, enterprise does not require payment of import, in accordance with the requirements for processing or Assembly of foreign enterprises, and only charge a processing fee, manufactured goods from overseas, sales of business operations.

Feed processing refers to imported materials imported from the business and payment, from the operating activities of enterprises exporting manufactured goods.

Goods for processing trade, is under the processing trade of imported materials, processing, finished and produced during the processing of scrap, inferior products, and by-products.

Processing trade enterprises, including enterprises and processing companies registered by the customs.

Enterprises, is responsible for the various import and export processing trade import and export contracts signed with foreign businesses and foreign-funded enterprises, and approved processing business licenses of foreign processing and assembling services.

Processing enterprise, means being engaged by an enterprise, responsible for processing imported materials or Assembly and production enterprise has legal personality, and is established by the enterprise does not have legal personality, but relatively independent accounting and have industrial and commercial business license (license) of the factory.

Feed consumption refers to processing trade enterprises under the normal conditions of production processing and production units the number of finished goods the amount of imported materials, referred to as consumption.

The carry-over, refers to the processing trade enterprises will be bonded imported materials processing product to go to another processing trade business activities for further processing and re-exported.

Contractor refers to processing contracts with the enterprises, undertaking business enterprises of processing trade enterprises or individuals.

Outward processing refers to business enterprise contract to process goods for processing trade, within the specified period will be processed after the final export behavior.

    Verification and processing complex refers to the processing trade enterprises export or deal with domestic and other customs formalities, provided documents to the customs report, Customs after verification in accordance with the provisions for the termination procedures Act.

    Article 43rd bonded factory of processing trade business, in accordance with the management regulations of the Customs on bonded factories for processing trade.

    44th processing with imported materials bonded the group carries out processing trade business, according to customs for processing with imported materials bonded the group management regulations.

    Article 45th network supervision of processing trade enterprises to develop processing trade, according to customs supervision of processing trade enterprises networked computers management regulations.

    46th processing trade enterprises in the processing trade business within the areas under special customs supervision, in accordance with the customs of the special customs supervision of relevant management regulations.

    Declaration and verification of the 47th factor, according to the customs administration of unit consumption in processing trade regulations.

    48th of processing trade imports, export tax rebate after the regulations separately.

    49th interpret this approach by the General Administration of customs. 50th these measures come into force on the date of promulgation. February 26, 2004 to General Administration of customs, the 113th publishing, and the General Administration of customs to 168th 195th and amended by the People's Republic of China Customs supervision of processing trade goods procedures abolished at the same time.