The customs of the People's Republic of China processing trade goods regulatory measures on February 13, 2014 by the department faculty meeting examined and approved by the general administration of customs, are hereby released, come into force from the date of release. On February 26, 2004 in the no. 113 issued by the general administration of customs, and by the general administration of customs to no. 168, no. 195 to modify the law of the People's Republic of China customs regulations on processing trade goods "shall be repealed simultaneously

 

 

 

Department long Yu Guangzhou

On March 12, 2014

 

 

 

 

The customs of the People's Republic of China processing trade goods regulatory approach

 

The first chapter the general

Article 1 in order to promote the healthy development of processing trade, and standardize management of processing trade goods, the customs according to the customs law of the People's Republic of China (hereinafter referred to as the customs law) and other relevant laws and administrative rules and regulations, and these measures.

Article 2 these measures apply to set up the manual of processing trade goods, import and export customs declaration, processing, supervision and verification procedure.

Processing trade enterprises, processing enterprises, the contract shall be subject to customs supervision in accordance with the provisions hereof.

Article 3 the term "" processing trade" refers to the business enterprise all or part of imported raw materials, spare parts, components, packaging materials (hereinafter generally referred to as materials), after processing or assembling, to finished products export business activities, including processing and feed processing.

Article 4 except as otherwise provided by the state, the processing trade imported materials belong to the state of import restrictions, business enterprise from submitted to the customs import permit.

Processing trade exports of manufactured goods belong to there are restrictive provisions in the country of export, export enterprises shall be submitted to the customs certificates.

Article 5 the imported materials under processing trade shall implement bonded supervision, after processing the finished product export, the amount of the approved by the customs according to the actual processing and re-export to cancel after verification.

Imported materials under processing trade shall, in accordance with the provisions in the tax in advance when imported, after processing the finished product export, the number of approved by the customs according to the actual processing and export tax refund.

Export products under processing trade belong to should be imposed export tariffs, the customs shall, in accordance with the relevant regulations in export duties.

Article 6 the customs shall, in accordance with the provisions of the state shall practise a system of guarantee on processing trade goods.

Without the approval of the customs of processing trade goods may not be mortgaged.

Article 7 implements classified regulation for processing trade, the customs shall be formulated by the customs general administration shall be formulated separately.

Article 8 the customs may, to inspect the processing trade enterprises, the enterprises shall cooperate.

The customs for verification shall not affect the normal business activities of enterprises.

Article 9 of the manual of processing trade goods set, import and export customs declaration, verification, shall be in the form of paper documents, electronic data.

Article 10 of the processing trade enterprise shall, according to the "accounting law of the People's Republic of China" and the relevant provisions of the customs, set up to meet the requirements of customs supervision account books, statements and other relevant documents, records and the related processing trade goods for import, storage, transfer, transfer, sale, processing, use, loss and export, etc., by the legal and valid proof of charge to an account and accounting.

Processing trade enterprises of processing trade goods shall be with the separate management of processing trade goods. The processing trade goods shall be stored in the customs for the record, the special material for glam. Change enterprises of processing trade goods storage place, it shall be approved by the customs.

 

The second chapter of processing trade goods manual set

Article 11 the enterprise shall be the competent customs of the place where the processing enterprises to deal with the manual of processing trade goods to set up procedures.

Enterprises and processing enterprises is not the same customs directly under the jurisdiction area, shall, in accordance with the provisions of the manual to the administration of processing trade in exotic customs set up procedures.

Article 12 unless otherwise specified, the business enterprise set up to handle the manual of processing trade goods, shall truthfully declare to the customs, consumption, import and export ports of trade way, and the names of the imported materials and export finished goods, commodity code, specifications, prices, and country of origin, etc., and submit the following documents:

(1) agree to carry out the processing trade business issued by the competent department in charge of the effective documents of approval;

(2) of the business enterprise itself has a processing capacity, shall be submitted to issued by the competent department in charge of the processing trade processing enterprise production ability certificate;

(3) the business processing, shall be submitted for processing contracts signed by enterprises and processing enterprises, processing enterprises issued by the competent department in charge of the processing trade processing enterprise production ability certificate;

(4) business enterprise foreign contracts;

(5) the customs that need to submit documents and other materials.

Article 13 enterprises in accordance with article 11 and article 12 of these measures, submit the complete and effective document materials, declare to set up the manual, the customs shall accept the enterprise set up manual filing within 5 working days from the date of the set up procedures to complete the manual of processing trade.

Need to go through the formalities for a guarantee, the enterprise in accordance with the relevant provisions after the guarantee, the customs offices for handling the formalities of manual set.

Article 14 any of the following circumstances, the customs shall provide equivalent to tax accrual amount in the business enterprise margin or Banks, non-banking financial institutions set up after the letter of guarantee for manual procedures:

(1) suspected of smuggling, initiate an investigation has been customs, cases are pending;

(2) due to confusion by customs management requires rectification, the rectification period.

Article 15 any of the following circumstances, the customs may request the business enterprise at the time of going through the formalities for manual set up or provide equivalent tax amount of deposit Banks, non-banking financial institutions guarantee:

(1) lease plant or equipment;

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

(3) the manual of processing trade extended more than twice (including twice);

(4) the different processing trade formalities;

(5) alleged irregularities, have been the customs investigation, the case has not yet been settled.

Article 16 the processing trade enterprises in any of the following circumstances, may not be the manual establishment formalities:

(1) imported materials and export finished products belong to the state prohibits the import and export;

(2) processing products belong to the state prohibits the production within the territory of our country;

(3) the imported materials should not implement bonded supervision;

(4) enterprise or processing enterprises belong to the state regulations don't allow to develop processing trade;

(5) enterprise is not at the customs within a prescribed period to the manual of processing trade of nuclear expired, and set up manual to declare.

Article 17 enterprises to deal with the manual of processing trade goods, the declaration and submit documents with the facts, the customs shall, in accordance with the following provisions:

(1) has not yet been imported goods, the customs cancel its manual;

(2) the goods have been imported, order the enterprise to the goods transported out of China.

Paragraph (2) of clause 1 case, the enterprise may apply to the customs for provide equivalent tax amount of margin or Banks, non-banking financial institutions guarantee, and continue to perform the contract.

Article 18 is the manual of processing trade goods establishment formalities of business enterprise can get the manual of processing trade volume, continue to the customs.

Article 19 the processing trade goods manual to set up the content changed, the enterprise shall go through the procedures of alteration in the period of validity of processing trade manual.

Need to submit them to the original examination and approval authorities for approval, also should be submitted to the original examination and approval authority for approval, except where otherwise stipulated by the state.

 

The third chapter of processing trade goods import and export, processing

Article 20 enterprises of processing trade goods imported, can from abroad or areas under special customs supervision and bonded and supervisory areas import, can also be transferred into by way of deep processing of carry forward.

Business enterprise export processing trade goods, can to overseas or areas under special customs supervision and bonded and supervisory areas exports, can roll out by way of deep processing of carry forward.

Article 21 the operating enterprise shall, on the strength of the manual of processing trade, processing trade import and export goods customs declaration and other relevant documents of processing trade goods import and export customs declaration formalities.

Article 22 enterprises in processing trade import and export goods, included in the customs statistics.

Article 23 the processing trade enterprises to carry out the deep processing of carry forward, turn into enterprise, the enterprise shall be submitted to the respective competent customs declaration, the actual consignee or consignor and customs formalities. Specific provisions for the administration shall be separately formulated and published by the customs general administration.

Any of the following circumstances, the processing trade enterprise shall go through the formalities for deep-processing carrying forward:

(1) do not conform to the requirements of the customs supervision, by customs shall be ordered to make correction, the rectification period;

(2) fails to nuclear manual;

(3) due to suspected of smuggling has been the customs investigation, has yet to be solved.

Processing trade enterprises did not in accordance with relevant provisions of the customs of the consignee or consignor, shall go through the formalities for deep-processing carrying forward again.

Article 24 a business enterprise to carry out the outward processing business, shall be in accordance with the relevant management provisions of outward processing within 3 working days from the date of outgoing the customs offices for handling the archival filing formalities.

Enterprises to carry out the outward processing business, processing trade goods are not permitted to be sold to undertake; Undertake processing trade goods must not be outgoing again.

Enterprise to outward processing for all jobs, shall provide at the same time of the archival filing formalities to the customs tax accrual amount equivalent to outward processing goods margin or Banks, non-banking financial institutions guarantee.

Article 25 the outward processing of finished product, surxzc materials and production process of leftover material, incomplete, a by-product of processing trade goods, such as business enterprise to the local competent customs after the relevant formalities, can not back to the enterprise.

Article 26 the customs regulation on processing trade goods, business enterprise and undertaking shall cooperate.

Article 27 the processing trade goods shall be specialized material.

Approved by the customs, the enterprise can be in between the bonded materials, to circulate between bonded materials with the bonded materials, but the circulate materials shall belong to the same enterprise, and shall follow the varieties and specifications, with the principle of quantity, not for profit.

Bonded imported materials processing shall not circulate.

Article 28 the because of the need to use the bonded materials processing technology, operating enterprise shall declare to the customs accurately in advance the use of the proportion of the bonded materials, varieties, specifications, model and quantity.

Enterprise according to the provisions of the first paragraph to declare to the customs, the customs shall, in the export products in the total consumption when cancel after verification to the nuclear button.

Article 29 enterprise imported materials are defective due to the quality, specifications, not in conformity with the contract, the need to return to return the original supplier, and with the need of processing trade export product after-sales service and export bonded raw materials, can be directly to the port the customs offices for handling the formalities of customs declaration.

Bonded imported materials that have already been processed may not return.

 

The fourth chapter of processing trade goods cancel after verification

Article 30 the operating enterprise shall, within the prescribed time limit will be imported materials processing and re-export, and since the last batch of finished products under processing trade manual or export processing trade manual is due within 30 days from the date of the customs shall be reported to the nucleus.

Management enterprise of foreign contract terminated in advance, shall within 30 days from the date of the termination of the contract to the customs the nucleus.

Article 31 of the business enterprise to nuclear shall truthfully declare to the customs when the imported materials and export finished products, leftover material, surxzc materials, incomplete, by-products and unit consumption, etc., and submit the relevant documents in accordance with the relevant provisions.

Enterprise to the customs according to the provisions of the first paragraph shall be reported to the nucleus, documents are complete and effective, the customs shall accept the application submitted to the nucleus.

Article 32 the customs cancel after verification can take the way of paper cancel after verification documents, electronic data verification, when necessary, can go to the factory inspection, the enterprise shall cooperate.

The customs shall accept the nuclear within 30 days from the date of cancel after verification. Directly under special circumstances need to extend the of customs and excise or its authorized membership of customs and excise approval may be extended for 30 days.

Article 33 for processing trade bonded imported materials or finished products to sale in domestic market, by the customs authorities effective documents of approval, the approval of domestic sales of the bonded imported materials in accordance with the tax and interest, imposing a flat tax except where otherwise stipulated by the state.

There are restrictive provisions in the imported materials belong to the state of import and trading enterprises shall also be submitted to the customs import permit.

Article 34 the business enterprise of the processing trade for imported materials transported out of China, the customs shall return documents related to cancel after verification.

Article 35. The enterprise in the process of production by-product cutout, surxzc materials, incomplete, and the bonded goods, in accordance with the customs of processing trade leftover material, surxzc materials, incomplete, by-products and affected the bonded goods management regulations, the customs related document verification.

Article 36 enterprises lost manual of processing trade, it shall timely report to the customs.

The customs shall, in accordance with the relevant regulations, after processing the lost manual of processing trade shall be cancel after verification.

Article 37 with respect to the case verification and cancellation of the manual of processing trade, customs to run a business issuing the notice of the case cancel after verification.

Article 38 enterprises have to provide guarantee, the customs after verification case cancel the guarantee in accordance with the relevant provisions.

Article 39 the manual of processing trade goods to set up and cancel after verification documents from the date of processing trade manual verification case retained for three years.

Article 40 the processing trade enterprises appear, division, merger, bankruptcy, dissolution or other stop normal production and business operation activities, it shall timely report to the customs, and the customs formalities.

Processing trade goods are sealed by the department of the people's court or the relevant administrative law enforcement, the processing trade enterprise shall processing trade goods are sealed report within 5 working days from the date of the customs.

 

The fifth chapter bylaws

Article 41 violates these measures, constitute smuggling behavior, behavior violation of customs supervision provisions or other ACTS violating the customs law, by the customs in accordance with the "customs law" and the implementation regulations of the law of the People's Republic of China on customs administrative punishment dealt with the relevant provisions; If the case constitutes a crime, shall be investigated for criminal responsibility according to law.

Article 42 in this way, the definitions of the following terms:

Do processing, is refers to the imported materials are provided by foreign enterprises, trading enterprises don't need payment of import, in accordance with the requirements of the overseas enterprise to carry on the processing or assembling, charge handling fees, manufactured by the overseas enterprise sales business operation.

Feed processing, is refers to the imported materials by business enterprise foreign exchange payment for import, manufactured goods exported by enterprises operating activities.

Processing trade goods, refers to the imported materials under processing trade, processing the finished product in the process of the processing and by-product cutout, incomplete, etc.

The processing trade enterprises, including the customs registration and registered enterprises and processing enterprises.

Business enterprise, is responsible for foreign processing trade import and export contracts of all kinds of import and export enterprises and enterprises with foreign investment, and has been approved for processing business license of foreign processing and assembling services company.

Processing enterprise "refers to the entrusted business enterprise is responsible for processing or assembling imported materials, and production enterprise with legal person status, as well as established by the enterprise does not have the legal person status, but a relatively independent accounting and have to handle the industrial and commercial shop card (license) of the factory.

Unit consumption capacity, refers to the processing trade enterprises under the condition of normal production of export products processing production units consumed by the number of imported materials, referred to as "unit consumption.

For deep-processing carrying forward "refers to the processing trade enterprises will be bonded imported materials processing products transferred to another processing trade enterprise after further processing and re-export business activities.

Contract, refers to the processing contract with business enterprise, the business enterprise of the outward processing operations entrusted by the enterprises or individuals.

Outward processing, the entrust contract refers to the business enterprise carry on the processing of processing trade goods, will be processed within a prescribed period of time the product final re-export.

Cancel after verification, it is to point to the processing trade enterprise processing and re-export or after the sale in domestic market, such as the customs formalities by the regulation documents to the customs shall be reported to the nuclear, customs checks in accordance with the relevant provisions after go through the formalities of deregulation behavior.

Article 43 the bonded factory to carry out the processing trade business, in accordance with the customs regulations for the management of the processing trade bonded factories.

Article 44 the feed processing and bonded group to carry out the processing trade business, in accordance with the customs on imported materials bonded group management regulations.

Article 45 the implementation of network supervision of processing trade enterprises to carry out the processing trade business, regulations on processing trade enterprises in accordance with the customs computer networking management regulations.

Article 46 the processing trade enterprises within the areas under special customs supervision to carry out the processing trade business, according to the related management of areas under special customs supervision by the customs regulations.

Article 47 the unit consumption of the declaration and verification, in accordance with the customs of processing trade consumption management regulations.

Article 48 in case a customs on processing trade goods import after the first tax export tax rebate management regulations shall be formulated separately.

Article 49 in the present measures shall be explained by the customs general administration.

Article 50 the measures come into force from the date of release. On February 26, 2004 in the no. 113 issued by the general administration of customs, and approved by the customs general administration makes no. 168, no. 195 revised the law of the People's Republic of China customs regulations on processing trade goods "shall be repealed simultaneously.