People's Republic of China Customs Administration of unit consumption in processing trade means 2014 (revised)
(January 4, 2007 Customs 155th order issued March 13, 2014, the General Administration of Customs announced order No. 218, since as of the date of promulgation of the decision of the customs regulations on the part of the amendment) Chapter I General provisions
First in order to regulate the unit consumption in processing trade (hereinafter referred to as consumption), promoting the healthy development of the processing trade, according to the People's Republic of China Customs law and other relevant provisions of laws and administrative regulations, these measures are formulated.
Article customs administrative procedures apply to the consumption.
Article consumption refers to the processing trade enterprises in the processing unit product under normal conditions of processing the amount of material consumed, net consumption including consumption and processing loss.
Fourth processing trade enterprises should be set up in the Handbook link to consumption customs records.
Article fifth consumption management should be followed truthfully, truthfully the verification principle. Article sixth of processing trade enterprises to provide customs information related to trade secret, require the Customs confidential and submit a written application to the customs, the Customs shall be kept confidential.
Processing trade enterprises may not be on the grounds of confidentiality, refused to provide information to customs.
Chapter II specific standards Seventh consumption standard refers to a common unit of processing trade finished product or reused material consumption guidelines.
Consumption standard sets the maximum value, which exports taxable consumption of finished product standards establish minimum values.
Eighth single by the customs in accordance with the relevant provisions of the standard consumption in conjunction with the relevant departments.
Nineth consumption standard should be advertised by notice to the customs.
Tenth consumption standards applies special customs supervision areas, processing trade enterprises outside the bonded areas, special customs supervision areas, processing trade enterprises within bonded areas shall not apply to specific standards.
11th special customs supervision areas, processing trade enterprises should be outside the bonded areas in consumption standards for consumption within the Customs record or loss declared.
Special customs supervision areas, outside the bonded areas of processing trade enterprises within the declared consumption in consumption, consumption of customs in accordance with the Declaration of verification of bonded materials; declared consumption exceeded the consumption standard, consumption of customs in accordance with the standard maximum value or the minimum value verification of bonded materials.
12th not yet published standards of consumption, consumption of processing trade enterprises should to the customs declaration, customs according to the actual consumption of the processing trade enterprises to write off the bonded materials.
Chapter III form consumption
Declaration of 13th consumption refers to consumption of processing trade enterprises to report to the Customs Act.
14th processing trade enterprises should export finished products, processing prior to closing or selling to the customs declaration form for consumption.
Declaration form for processing trade enterprises justifiable scheduled consumption should be retained samples of finished products, as well as relevant documents and export finished products, processing apply in writing before closing or selling, by the competent customs approval, processing trade enterprises as waste in front of the nuclear declaration.
15th consumption of Declaration of processing trade enterprises should include the following:
(A) materials and finished goods under processing trade name, item number, unit of measurement, specification and quality;
(B) under the processing trade finished product consumption;
(C) the processing trade in the same material bonded and non-bonded materials, should be declared non-material, name, units of measurement, specification and quality.
16th the following conditions do not include process loss range:
(A) due to unexpected power failure, water supply, occlude or other man-made causes loss of bonded materials, semi-finished products and finished products;
(B) loss, damage caused by bonded materials, semi-finished and finished products of the loss;
(C) due to force majeure, bonded materials, semi-finished and finished products of destroyed, damaged or deficient loss;
(D) the import of bonded materials and finished goods quality, specifications do not conform to the contract requirements, resulting in increased material losses;
(E) due process ingredients used in the non-bonded materials arising out of the loss;
(Vi) consumed in the processing material consumption.
17th processing trade enterprises should take the paper form or electronic data declaration ends.
18th to Customs processing trade enterprises can apply for specific amendment or cancellation procedures, except in the following cases:
(A) the bond has been declared on the export of finished products;
(B) the bond has handled the carry-over of finished products;
(C) bonded and domestic sale of finished products have applied for;
(D) has been approved for consumption by the customs;
(E) investigation of customs for processing trade enterprises.
The fourth chapter consumption audit
19th consumption audit refers to Customs pursuant to this way to review and verify the consumption of processing trade enterprises to declare whether it complies with the relevant provisions, is consistent with the actual behavior.
20th article customs to verify the truthfulness and accuracy of consumption, may exercise the following powers:
(A) the material under inspection, copying, processing trade, product samples, images, pictures, drawings, quality, composition, specifications and processing contracts, orders, process planning, processing, reporting, cost accounting and other records and information;
(B) read, copy, process flow diagrams, layout diagrams, labour list, list of ingredients, quality testing standards to reflect the refined technical requirements, process and the corresponding feed relevant information;
(C) the requirements of processing trade enterprises provided nuclear order consumption calculation method, formula;
(D) bonded materials and finished products inspection or take samples for examination or laboratory;
(E) questioning the legal representative of processing trade enterprises, the main responsible person and other persons concerned the circumstances and issues related to consumption;
(F) into the storage place for processing trade enterprises and processing sites, checking with respect to consumption and processing of goods;
(VII) the consumption of processed products on site, if necessary, you can collect samples.
21st article customs for processing trade enterprises reported consumption for audit, compliance, and accept the Declaration of processing trade enterprises.
22nd article customs declaration form for processing trade enterprises loss of authenticity, accuracy in doubt, shall make and issue of the People's Republic of China Customs notice of unit consumption in processing trade questions (hereinafter referred to as the notification of specific questioning, see annex), will question the reasons written by processing trade enterprises of legal representative or his or her agent.
Article 23rd of processing trade enterprises, legal representative or his agent shall receive the specific questions within 10 business days from the date of the notice, the relevant information in writing to the customs.
24th not within the time stipulated in the Customs processing trade enterprises to provide relevant information, providing insufficient information or provide information on consumption cannot be determined, customs and consumption should be approved.
25th article customs can be used alone or a combination of technical analysis, the actual measurement, cost accounting methods to approved processing trade enterprises declared consumption.
26th single approved before consumption, processing trade enterprises to pay bond or provide a bank guarantee and the approval of the customs, processing trade and the import and export of finished products, processing, such as closing or selling customs formalities processing trade enterprises turn bank deposit accounts and ledgers of the actual transfer amounts not less than the amount of tax payable may be exempted from providing security.
27th processing trade enterprises approved disagrees with the results of the consumption, can be made to the single customs approved consumption customs in writing an application for review at a higher level, the higher customs should review decision within 45 days after receipt of the application for review.
The fifth chapter by-laws
28th article of the way the meaning of the following terms:
NET consumption refers to processing, materials by physical or chemical reactions or converted into units of finished product. Technical consumption, means for process reasons, materials processing in the normal process in addition to net consumption necessary for consumption, but not quantities, or converted to a production, including material loss and intangible loss. Technical consumption rate, refers to the process of loss percentage of the consumption material.
Loss = net loss/(1-process wastage rate).
Technical analysis methods, refers to the customs by the structure of the finished product, ingredients, recipes, technical requirements, and other factors affecting the consumption of and calculation, the approved methods of consumption of finished products.
Method for determination of the actual, refers to customs and the use of weighing and calculation method of unit consumption in processing was determined through comprehensive analysis of approved methods of consumption of finished products.
Cost accounting methods, refers to the Customs according to the accounting records, processing records, warehouse statistics on consumption of raw materials, such as books, comparison and analysis of calculation approved methods of consumption of finished products.
29th article in violation of these regulations, constitute an act of smuggling or violation of customs regulations by the customs in accordance with the People's Republic of China Customs law 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.
30th article this way interpreted by the General Administration of customs. 31st article this way come into force on March 1, 2007.
March 11, 2002 issued by the General Administration of customs, the 96th of the People's Republic of China Customs unit consumption in processing trade regulations repealed simultaneously. Attachment: (slightly)