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People's Republic Of China Customs For Processing Trade Goods Procedures

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

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(February 26, 2004, the General Administration of customs, the 113th release) Chapter I General provisions article 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.
    III the following terms shall have the meanings herein: the 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 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, processing trade enterprises due to its production process is limited, and approved by the Customs and the relevant procedures, tasked with undertaking the corporate procedures for processing trade goods for processing within the specified period will be processed after the products back to the behavior of businesses and eventually exported.
    Verification refers to the Customs through data verification, review documents and check the physical checks and related account books and other methods to verify declared by processing trade enterprises processing capacity as well as import, transportation, storage, processing, Assembly, transfer, transfer, sale, or export of processing trade goods, and so on, with the actual facts, compliance with relevant laws, administrative regulations, rules and regulations.
    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.
    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 import licenses; processing trade exports belongs to the State restrictions imposed on exports of manufactured goods, enterprises should submit to customs export license.
    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.
    Seventh processing trade goods shall not mortgage, pledge, Lien. 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.
    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 article business enterprise handle processing trade goods record procedures, should submitted following single card: (a) competent sector issued of agreed carried out processing trade business of effective approved file; (ii) business enterprise itself has processing capacity of, should submitted competent sector issued of processing trade processing enterprise production capacity proved; (three) business enterprise delegate processing of, should submitted business enterprise and processing enterprise signed of delegate processing contract, and competent sector issued of processing enterprise of processing trade processing enterprise production capacity proved
    And (iv) the 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 article has following case one of of, customs not record and written told business enterprise: (a) imports material pieces or export finished belongs to national ban import and export of; (ii) processing products belongs to national ban in China territory processing production of; (three) imports material pieces belongs to Customs cannot implemented bonded regulatory of; (four) business enterprise or processing enterprise belongs to national provides not allows carried out processing trade of; (five) business enterprise not in provides term within to customs reported nuclear has due of processing trade manual,
    Also apply to the Customs for the record.
    15th, distributors or processors with one of the following circumstances, customs can provide the equivalent of business tax payable amount of deposit or bank guarantee after the record: (a) on suspicion of smuggling, illegal, investigation by customs, investigation, case was not heard, (ii) because of poor management by Customs require rectification, rectification period.
    Business enterprise or processing enterprise has following case one of, Customs has reason think its exists high regulatory risk of, can mutatis mutandis Qian paragraph provides handle, and written told about Enterprise: (a) rental plant or equipment of; (ii) first carried out processing trade business of; (three) processing trade manual application two times or two times above extension of; (four) handle processing trade offsite record of.
    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 enterprises imported goods under 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 business enterprises for processing trade imports and exports of goods 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.
    Outward processing should be carried out within the validity of the Handbook. 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.
    Article 24th of outward processing enterprises shall be finished products, scrap, surplus material, inferior products, by-products of processing trade goods transport back to enterprise.
    25th with the approval of the competent authorities concerned, and the customs formalities. Customs outward processing tax equivalent risk guarantees, the filing in full and on time, "practical turn" no risk of duplication is imposed by the guarantee fund.
    Customs shall be refunded after the verification of the registration brochure risk guarantees.
    Any of the following circumstances, Customs shall not be approved for outward processing operations: (a) the enterprise or undertaking Enterprise suspected of smuggling, illegal, investigation by customs, investigation, case was not heard, (ii) business process outsourced processing; (c) business enterprise or contract production and management do not meet the requirements of customs supervision. 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 due to processing export products needed, approved by the customs, business enterprise bonded materials with SWOP between non-bonded materials.
    Bonded materials with SWOP between non-bonded materials 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. 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.
    Fourth chapter verification of processing trade goods article 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 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.
    32nd upon examination the 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.
    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 chief may be extended to 30th.
    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.
    The 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 42nd chapter legal liability for breach of the 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 administrative penalty rules for the implementation of the relevant provisions of the Customs Act 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 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 April 1, 2004.