People's Republic Of China Customs On The Processing Trade, Scrap, Surplus Material, Inferior Products, By-Products And Bonded Goods Affected Management Approaches 2014 (Revised)

Original Language Title: 中华人民共和国海关关于加工贸易边角料、剩余料件、残次品、副产品和受灾保税货物的管理办法(2014年修正本)

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398531.shtml

People's Republic of China Customs on the processing trade, scrap, surplus material, inferior products, by-products and bonded goods affected management approaches 2014 (revised) (May 25, 2004 the General Administration of Customs released on November 26, 2010 customs Decree 111th 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) article

    In order to standardize on the processing trade of bonded imported materials produced during the processing of scrap, surplus material, defective products, by-products and affected domestic approval of bonded goods and customs supervision, in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act) as well as the relevant laws, administrative regulations, and these measures are formulated.

Second the following terms shall have the meanings herein:

Scrap, refers to enterprises engaged in processing and re-export business in processing trade, customs units in feed consumption (hereinafter referred to as consumption), in the process, is no longer available for processing the export of manufactured goods under the contract of a reasonable number of waste and parings.

Residual materials refers to enterprises engaged in the processing trade in the course of processing and re-export business remaining, can continue to be used for processing imported materials and parts for processing trade of manufactured goods.

Defective goods, refers to the processing trade enterprises engaged in processing and re-export business, generated during the production process has a serious defect or not up to the standards of export contracts, cannot be re-exported products (including finished and unfinished products).

By-products, refers to the processing trade enterprises engaged in processing and re-export business, manufacturing production and export of manufactured goods under the contract (or primary) process and produce and export contract shall be re-exported provided one or more other products.

    Affected the bonded goods, refers to the processing trade enterprises engaged in processing and exporting business, due to reasons of force majeure or other justified reasons approved by the Customs caused the loss, shortage, damage cannot be exported, such as bonded imported materials and products.

    Article processing trade bonded imported materials generated from the processing of scrap, surplus material, defective products, by-products and bonded goods affected by the Customs supervising and managing cargo, without the Customs permission, any enterprise, unit and individual shall not be sold or used for other purposes without authorization.

Article fourth of processing trade enterprises to apply for domestic scrap, the commercial administrative department exempted from approval, directly submitted to the competent customs approval for domestic procedures.

(A) in accordance with the Customs for processing trade enterprises apply to customs inspection classified application of domestic scrap taxes levied taxes and approval of scrap prices, sustained tax exempt interest;

    (B) the customs in accordance with the processing trade enterprises to apply for domestic scrap inspection of State classified, belong to the development and Reform Commission, the Ministry of Commerce, the Department authorized by the environmental protection agency and its range of import license management, from submitting licenses. Fifth processing trade enterprises reporting a residual materials carried forward to another using processing trade contracts, the same enterprise, the same processing enterprises, as imported materials and the same way of processing trade. Where a qualified, approved by the customs in accordance with the regulations after consumption, companies can apply for the cancellation of the contract and its residual materials closing procedures.

Residual materials transferred to the contract is the competent Commerce departments for approval, by the original approval authority by changing the relevant formalities, such as residual materials into the volume without increasing the total amount of import contracts have been approved, is exempt from alteration procedures; transferred to the contract for the new contract, approval by the Department of Commerce under the existing processing trade administration regulations.

Processing trade enterprises declared residual materials closing any of the following circumstances, businesses pay no more than carry forward bonded materials should pay after tax amount of risk guarantees, customs processing:

(A) the same enterprises reporting a residual materials carried forward to another processing enterprises;

(B) the amount of surplus materials out of reach of the actual total imported goods under processing trade contract 50% and above;

(C) residual materials belongs to processing trade contracts handled twice and twice delayed procedures;

Residual materials closing involving different customs, customs related formalities on both sides, and collected by the Customs risk guarantees.

Listed in the preceding paragraph shall pay risk guarantees for processing trade enterprises, one of the following circumstances, exempt from payment risk guarantee:

(A) the application of processing trade of category management;

(B) contracts that have implemented accounts transferred, inventory transfer amount is not less than the closing of bonded materials tax amount;

    (C) the original move, merge, split, reorganization, restructuring, stock changes and other cases prescribed by law, and business succession original major or a debtor-creditor relationship of rights and obligations, residual materials transfer not subject to the same enterprise, the same processing enterprises, limiting trade in the same way.

Sixth application processing trade enterprises selling surplus materials or domestic residual materials used in the production of manufactured goods, according to handle the following situations: (A) residual materials processing trade accounted for the actual amount of imported materials under the contract is less than 3% (including 3%), and total less than RMB 10,000 yuan (RMB 10,000), the commercial administrative department exempted from approval, directly submitted to the competent customs approval by competent on residual materials in accordance with the provisions of the Customs levied taxes after interest and tax deferrals are cancelled.

Residual materials belonging to the national development and Reform Commission, Ministry of Commerce, the Department authorized by the environmental protection agency and its range of import license management, from submitting licenses. (B) residual materials processing trade accounted for the actual imported materials under the contract more than 3% or worth more than RMB 10,000 yuan, by the Department of Commerce approval approval in accordance with the relevant domestic provisions, customs documents relating to the contract by the competent commercial departments all residual materials in accordance with the provisions of the domestic tax levied taxes and the interest.

Management of residual materials subject to import licensing, enterprises should also be presented to the customs in accordance with the provisions relating to the import license.

    (C) the use of residual materials production requires domestic sales of manufactured goods and customs according to the corresponding value of imported materials, in accordance with subsection (a) or (b) of the regulations.

    Seventh of processing trade enterprises need to sell defective products, according to its corresponding value of imported materials and parts by reference to article sixth paragraph (a) or (b) of the regulations.

Eighth in processing trade enterprises in the production process or by-product recycling can extract, is not exported, go manual Customs processing trade enterprises to set up or cancellation should truthfully. By-product of processing trade enterprises need domestic, physical status of byproducts by Commerce Department listed domestic trade names, in accordance with the domestic provisions relating to processing trade approval, customs documents by the competent commercial departments for domestic procedures.

Needs to sell byproduct of customs in accordance with the byproduct of processing trade enterprises to apply for domestic inspection classified the tax rate applicable to and validation of prices, levying taxes and the tax rates.

    Customs to customs under the processing trade enterprises apply for a domestic product inspection status classified, belong to the management of import licenses, enterprises should also be presented to the customs in accordance with the provisions relating to the import license.

Nineth bonded goods processing trade affected (including scrap, surplus material, defective products, byproducts) occurs during transport, storage, processing loss, shortage, damage, processing trade enterprises should promptly report to the competent customs, the Customs may, depending on the costs of verification of evidence. (A) for force majeure factors caused of processing trade affected bonded goods, by Customs verified, on affected bonded goods out lost or is not out lost, but completely lost value and cannot again using of, customs be duty-free verification; on affected bonded goods is lost original value, but can again using of, customs according to validation of affected bonded goods price, and its corresponds to imports material pieces applies of tax meter levy tax and tax sustained tax interest Hou verification. Bonded goods affected by the corresponding original imported materials, belong to the national development and Reform Commission, Ministry of Commerce, the Department authorized by the environmental protection agency and its range of import license management, from submitting licenses.

Enterprises within the specified cancellation period when reporting, shall provide the following information:

1. endorsement of the commercial Administrative Department;

2. insurance certificate of insurance claims notice or relevant inspection and quarantine certificates issued by the inspection and quarantine departments;

3. other valid identification documents of the customs authority. (Ii) except force majeure factors outside, processing trade enterprise for other by Customs audit recognized of due reason led to processing trade bonded goods in transport, and warehouse, and processing during occurred out lost, and short, and damaged, violations of, customs by business competent sector of endorsement views, and about competent sector issued of proved file and insurance company issued of insurance reparations notice or test quarantine sector issued of about test quarantine proved file, according to provides be meter levy tax gentle tax interest Hou handle verification procedures. Bonded goods affected under this paragraph corresponds to the original imported materials, if you belong to the scope of import license management, enterprises should submit to Customs pursuant to the provisions relating to the import license.

    This article fourth, sixth, seventh, except from import license submitted under articles.

    Tenth applications for processing trade enterprises will scrap, surplus material, inferior products, by-products or affected bond goods transported, the Customs shall return the relevant provisions, with the relevant return proof of verification procedures.

11th processing trade enterprises cannot sell or return of scrap, surplus material, defective products, by-products or affected the bonded goods, commissioned by the processing trade enterprises, an organization with statutory qualifications for destruction disposal, customs documentation, disposal unit receive documents and dispose of certificates and other information for the verification procedures. Customs officer to supervise the disposal, processing trade enterprises and the management entities shall cooperate.

    Revenues for disposal of processing trade enterprises, and must faithfully declare to the customs, customs scrap management of domestic sales tax provisions of the tax procedures.

12th on the administration of import tariff quotas of scrap, surplus material, defective products, byproducts and affected the bonded goods, according to handle the following situations:
(A) scrap by processing trade enterprises to the customs inspection of domestic commodity-State classification belongs to the management of tariff quotas and in accordance with the customs tariff quota rates levied taxes;

(B) the domestic sale of by-products in accordance with the processing trade enterprises to the customs inspection status classification belongs to the management of tariff quotas, if an enterprise to comply with the requirements to submit to the Customs the import quota of permits, in accordance with the customs tariff quota rates levied taxes business if it fails to comply with the requirements to submit to the Customs the import quota of permits, in accordance with the relevant provisions of the customs;

(C) the residual materials, defective goods corresponds to import materials belonging to the management of tariff quotas, if an enterprise to comply with the requirements to submit to the Customs the import quota of permits, in accordance with the customs tariff quota rates levied taxes business if it fails to comply with the requirements to submit to the Customs the import quota of permits, in accordance with the relevant provisions of the customs; (Four) for force majeure factors caused of affected bonded goods, its corresponds to imports material pieces belongs to implemented tariff quota management commodity of, customs according to tariff quota tax meter levy tax; for other by Customs audit recognized of due reason caused of affected bonded goods, its corresponds to imports material pieces belongs to implemented tariff quota management of, enterprise if can according to provides to customs submitted about imports quota license pieces, customs according to tariff quota tax meter levy tax; enterprise if failed to according to provides to customs submitted about imports quota license pieces

    In accordance with the relevant provisions.

13th belongs to levy anti-dumping duties, countervailing duties, safeguard measures tariff or retaliatory tariffs (hereinafter referred to as the special tariff), in accordance with the following processing:

(A) the scrap in accordance with the processing trade enterprises classified to the Customs for inspection of domestic State belonging to impose special tariffs, customs need to impose special tariffs from;

(B) the by-products in accordance with the processing trade enterprises classified to the Customs for inspection of domestic State belonging to impose special tariffs, in accordance with the provisions of the Customs imposed special tariffs to be imposed;

(C) the residual materials, defective goods corresponds to the imported materials belonging to impose special tariffs, in accordance with the provisions of the Customs imposed special tariffs to be imposed;

    (Four) for force majeure factors caused of affected bonded goods, if lost original value of, its corresponds to imports material pieces belongs to added levy special tariff of, customs from levy need added levy of special tariff; for other by Customs audit recognized of due reason caused of affected bonded goods, its corresponds to imports material pieces belongs to added levy special tariff of, customs according to provides levy needed added levy of special tariff.

14th processing trade enterprises processing of scrap, surplus materials bonded goods, defective products, by-products and affected the domestic import and export customs clearance formalities, shall handle the following situations:

(A) processing residual materials, defective products, as well as bonded goods affected by domestic enterprises, in accordance with its original imported materials declare the name of processing trade;

    (B) scrap and by-products of processing trade enterprises according to declare to the Customs for inspection of domestic State.

    15th free trade zone and export processing zone of processing trade enterprises in the processing trade of bonded imported materials after processing scrap, surplus material, defective products, by-products and other domestic approval and customs supervision, in accordance with the provisions of the free trade zone, export processing zones.

    16th in violation of the Customs Act and the regulations, constitute an act of smuggling or violation of customs regulations by the customs in accordance with the Customs Act and the People's Republic of China implementation of customs administrative punishment Ordinance and other relevant laws and administrative regulations to address constitutes a crime, criminal responsibility shall be investigated according to law.

    Article 17th interpret this approach by the General Administration of customs. 18th article of the rules take effect on July 1, 2004, on the processing trade, released on September 13, 2001, scrap, surplus material, inferior products, by-products and disaster management of bonded goods (customs, 87th) repealed simultaneously.