General Administration Of Customs On The Revision Of The People's Republic Of China Customs Supervision Of Processing Trade Goods Procedures Decision (B)

Original Language Title: 海关总署关于修改《中华人民共和国海关对加工贸易货物监管办法》的决定(二)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201102/20110200334062.shtml

General Administration of customs on the revision of the People's Republic of China Customs supervision of processing trade goods procedures decision (b)

    (November 1, 2010 the General Administration of customs to 195th, published since December 5, 2010) in order to adapt to the changing situation of processing trade, standardize processing trade-related business, the General Administration of customs decisions of the People's Republic of China Customs supervision of processing trade of goods (Customs 113th release, hereinafter referred to as the methods) as follows:

    First, the seventh article of the approach is revised as follows: without customs approval, processing trade goods may not be mortgaged. Second, add "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.

    "As of the approach of the Nineth article.

    Third, the 25th article of the approach is revised as follows:

    Any of the following circumstances, enterprises applying for carry out outward processing operations shall provide the equivalent of outward processing of goods to the customs tax payable amount of bond or bank guarantee:

    (A) the outward processing customs area;

    (B) all the processes of outward processing;

    (C) the outward processing of goods are not shipped back to direct export;

    (D) for outward processing of goods was not involved, but business or contracting companies suspected of smuggling, illegal, investigation, investigation and have not been disposed of by customs.

    Application for outward processing are provided to the Customs before the goods not less than the amount of tax payable by deposit or bank guarantee, business is no longer in accordance with the provisions of the preceding paragraph of this article to the customs bond or a bank guarantee.

    Business enterprise or contract production and management do not meet requirements for customs supervision of goods belonging to the goods, as well as application outsourcing and the case is not concluded, the Customs shall not grant approval of processing trade.

    Also, move the 25th article of the approach as article 24th article 24th 25th article of the approach.

    Four, to modify the 27th article of the approach are:

    Processing trade goods should be private.

    For processing export products needed, approved by the customs, business between the bonded materials, bonded materials with SWOP between non-bonded materials, but the case is limited 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.

    This decision shall take effect on December 5, 2010.

    People's Republic of China Customs supervision of processing trade goods procedures pursuant to the present decision be amended accordingly promulgated anew.

    Attachment: People's Republic of China Customs for processing trade goods procedures (revised 2010)

    (February 26, 2004 the General Administration of customs, the 113th publishing, January 14, 2008, released by the General Administration of customs, the 168th the Customs on modification of People's Republic of China decision the customs supervision of processing trade goods and November 1, 2010, released by the General Administration of customs, the 195th the Customs on modification of People's Republic of China Customs supervision of processing trade goods decided to approach (ii) amended)

    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 and other relevant laws, administrative regulations, these measures are formulated.

    Second this approach is suitable for processing trade goods the record, import and export declaration, processing, monitoring, verification procedure.

    Record of processing trade goods, import and export declaration, verification, should take the form of paper documents and electronic data.

    This article approaches the meaning of the following terms:

    Processing trading refers to trading company to import all or part of the raw materials, parts, components and packing materials (hereinafter referred to as materials and parts), after it has been processed or assembled, finished products export business activities, including processing and processing of imported materials.

    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. Undertaking enterprise refers to processing contracts with the enterprises, undertaking business enterprises production enterprise of the outward processing operations.

    Undertaking Enterprise shall be subject to customs registration, have a corresponding processing capacity.

    Outward processing refers to business enterprises due to their own characteristics and conditions, approved by the Customs and the relevant procedures, tasked with undertaking the corporate process of processing trade goods, within the specified period will be processed after the product is shipped back to the company and eventually export behavior.

    Verification and refers to the processing trade enterprises processing for re-export or any customs formalities such as domestic, require documents to apply for deregulation, Customs after examination and verification are true and in accordance with the provisions of the relevant laws, administrative regulations and rules, for the termination procedures Act.

    Article fourth unless otherwise specified, processing trade imported materials belonging to the State of import restrictions imposed by, enterprises from submitting to the customs import licenses; processing trade exports belongs to the State restrictions imposed on exports of manufactured goods, enterprises should submit to customs export license.

    Article fifth approved by customs, imported goods under processing trade which exercise bonded supervision, to be processed after the export of finished products, approved by the Customs according to the actual number of re-exported in processed are cancelled; of taxes on imports in accordance with the provisions, to be processed after the export of finished products, 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.

    Article seventh without customs approval, processing trade goods may not be mortgaged. The eighth article customs according to regulatory needs, you can verify the processing trade enterprises, enterprises should cooperate.

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

    Nineth article processing trade enterprise should according to People's Republic of China accounting method and the national about legal, and administrative regulations, and regulations of provides, set meet Customs regulatory requirements of books, and report and the other about single card, records and this enterprise processing trade goods about of imports, and storage, and transfer, and transfer, and sales, and processing, and using, and loss and export, situation, by legal, and effective voucher accounting and for accounting.

    Processing trade enterprises shall be submitted to customs in accordance with the provisions of enterprise's production and management activities of the previous year's annual report and other information. 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 processing trade goods for the record

    Tenth trading enterprises shall, to local customs for processing trade goods processing enterprises filing 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 provisions on the administration of processing trade goods for filing procedures.

    11th record of enterprises for the processing trade goods procedures shall faithfully report the port of trade, consumption, import, and import materials and export of finished goods name, item number, specifications, price and country of origin, etc.

    12th record of enterprises for the processing trade goods procedures, shall 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 the processing trade and processing enterprises of the production capacity of the enterprise;

    (D) enterprises signed contracts;

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

    13th article customs audits, documents are complete and valid, and consistent with the approach set forth in tenth to 12th, the Customs shall accept business within 5 business days from the date of filing the application record, and issuance of the Handbook.

    Need to go through the security procedures, after the business enterprises in accordance with the provisions of the security procedures, customs and issuance of the Handbook.

    14th under any of the following circumstances, Customs shall record and notify the business enterprise:

    (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 belonging to the Customs cannot exercise bonded supervision;
(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, also apply to the Customs for the record. 15th, distributors or processors with one of the following situations.

    Customs can provide the equivalent of business tax payable amount of deposit or bank guarantee after the record:

    (A) suspected of smuggling, illegal, investigation, investigation by the customs, the case is not heard;

    (B) because of poor management by Customs require rectification, rectification period.

    Business enterprises or enterprises, one of the following circumstances, Customs has reason to believe that its high regulatory risks, regulations apply mutatis mutandis to the preceding paragraph, and shall inform the enterprise concerned;

    (A) leasing of plant or equipment;

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

    (C) Handbook for two or more than two extensions;

    (D) for processing trade in different places for the record.

    16th article customs found record of enterprises for the processing trade goods procedures submitted documents are inconsistent with the facts, should be dealt with in accordance with the following provisions:

    (A) the goods are imported, customs write off its record;

    (B) the goods have been imported, companies can apply for return or provide equivalent to the amount of tax payable to customs deposits or bank guarantees to continue to perform the contract.

    17th has been processing trade goods for the record business enterprises can apply to the Customs Handbook volumes, renew books. 18th record of processing trade goods content changes, 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.

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

    Article 19th company to import goods for processing trade, from foreign imports or special customs supervision zones, bonded warehouses, or through carry-over into.

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

    20th enterprises shall have the Handbook of processing trade, import and export of goods special declarations and other relevant documents for processing trade import and export customs clearance formalities.

    21st engaged in processing trade import and export goods of enterprises be included in the customs statistics.

    22nd operating enterprise approved by the competent authorities, carry-over operations can be done, and in accordance with the customs of the administrative rules of the customs arrangements on processing trade goods go through the relevant formalities.

    23rd enterprise approved by the customs can carry out outward processing operations, and in accordance with the management regulations related to outward processing. Business Enterprise carry out outward processing operations, prohibit selling contract of goods under processing trade enterprises.

    Processing trade goods undertaking Enterprise shall not be again sent to other companies for processing.

    24th under any of the following circumstances, enterprises applying for carry out outward processing operations shall provide the equivalent of outward processing of goods to the customs tax payable amount of bond or bank guarantee:

    (A) the outward processing customs area;

    (B) all the processes of outward processing;

    (C) the outward processing of goods are not shipped back to direct export;

    (D) for outward processing of goods was not involved, but business or contracting companies suspected of smuggling, illegal, investigation, investigation and have not been disposed of by customs.

    Application for outward processing are provided to the Customs before the goods not less than the amount of tax payable by deposit or bank guarantee, business is no longer in accordance with the provisions of the preceding paragraph of this article to the customs bond or a bank guarantee.

    Business enterprise or contract production and management do not meet requirements for customs supervision of goods belonging to the goods, as well as application outsourcing and the case is not concluded, the Customs shall not grant approval of processing trade.

    25th outward processing of finished products, residual materials and scrap generated in production, defective products, by-products, such as processing trade goods, approved by the enterprise responsible customs offices may not be transported back to the enterprise. 26th operating enterprise and undertaking Enterprise shall be jointly subject to customs control.

    Trading enterprises shall, in accordance with customs requirements report outward processing of goods delivery, processing, consumption, storage, and so on.

    27th processing trade goods should be private.

    For processing export products needed, approved by the customs, business between the bonded materials, bonded materials with SWOP between non-bonded materials, but the case is limited 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 business process needs, you must use the non-bonded materials should be truthful declaration to the customs in advance the use of bonded materials, varieties, specifications, types, quantity, when customs approval button in the total consumption of finished goods. Article 29th enterprises importing materials because of quality problems, specification of conformity and other reasons, the supplier is required to return the original return, directly to 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 30th days after expiration of the handbook to the customs report.

    Business concluded by early termination of the contract, 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, by-products and consumption conditions, and submitted to the Customs Handbook of processing trade, import and export of goods special customs declaration form and other documents required by the customs.

    Article 32nd audit documents are complete and valid, accepted the customs report for verification of Customs shall accept, shall inform the company in writing the reasons, enterprises shall, in accordance with provisions of the nuclear.

    Article 33rd customs can take paper document verification and 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 approved extension of the 30th.

    Article 34th 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; import material belonging to the national import restrictions imposed by the operating company shall submit to the Customs the import license.

    35th enterprises processing imported materials transported, customs-related return waybill, certificate verification.

    The approval of the customs, ventures away from processing trade goods, in accordance with the management regulations of the Customs on imported goods, the Customs shall accept of the relevant document verification.

    Article 36th business 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.

    37th 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.

    Article 38th after manual verification grant of processing trade, and issued the cancellation notification of the conclusion of the Customs to venture.

    39th operating enterprise has provided guarantee, discharge the guarantee after the write-off case in accordance with the provisions of the customs.

    40th of processing trade goods record manual verification and verification documents from processing trade retained for 3 years from the date of closing.

    41st processing trade enterprises Division, merger or bankruptcy, 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 legal liability

    42nd in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other violations of customs laws by the customs in accordance with the 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.

    The sixth chapter supplementary articles

    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 bonded zones, export processing zones and other special customs supervision of processing trade business within the region, in accordance with the customs of the bonded areas, export processing zones and other special customs supervision management regulations.

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

    48th article customs for processing trade goods imported, export tax rebate after under separately.

    49th interpret this approach by the General Administration of customs. 50th these measures come into force on April 1, 2004.