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Customs import and export goods processing with imported materials management practices

The first processing with imported materials to promote business development, strengthen customs administration, according to "The People's Republic of China Customs Law," "The People's Republic of China Import and Export Tariff Regulations" and the relevant state regulations are formulated.
Article II of this approach to the following terms mean:
"Import processing import and export of goods" refers to the business unit specifically for the processing of export and foreign currency to purchase imported raw materials, materials, auxiliary materials, components, parts, accessories, and parts and packaging materials (hereinafter referred to as imported materials, parts), as well as overseeing the re-processed and semi-finished products.
"Operating unit" means the authorized organs of the approval by the State the right to operate import and export of feed processing enterprises;
"Processing production enterprise" refers to the commitment with a legal personality imported materials, parts processing re-export business, export production enterprises.
Article III specifically for the processing of export and import of materials, parts, customs according to the actual amount of processing re-exports are exempt from import duties, product tax (or VAT). Finished processing the export shall be exempted from export duties.
Than imported materials, parts, including direct export of finished products for processing in the production process consumes a reasonable amount of catalyst agent, catalysts, detergents and other chemicals.
Essential for the processing of the finished product, but during processing, and there is still not fully consumed and the production value of the items generated in the process, and bits and pieces, vice defective. Customs valuation in accordance with their respective tax value or tax relief, as appropriate.
A result of improved production technology and improve their business management and savings of materials, parts or finished products to increase domestic sales, the examination by the Customs and Excise Department is the case, the value of imported materials, parts, and within 20% of the total value of pieces of RMB 5,000 yuan , and may be tax-free.
Article IV processing with imported materials import and export goods, is a bonded goods by the Customs to implement regulation; right processing with imported materials import and export goods, customs different circumstances, to monitor the following manner:
(A) Where the business unit and processing enterprises department specializing in export processing enterprises, with close supervision conditions, customs, there are special storage, special books, someone to manage and ensure compliance with customs regulations, the Customs may approve the establishment of bonded factories, the management ; the materials, parts to be bonded imports, processing and export in part after the actual tax-free, the domestic part (not to export part) to be taxed.
(Ii) signed imported materials, parts and export finished products corresponding contracts (including their counterparts in different clients affiliated contract) feed processing, approved by the competent Customs approval, may be bonded to their imported materials and parts, processed to be part of real exports tax-free. However, under the contract of imported machinery and equipment imported goods shall be the general procedures for handling import and taxation.
(C) that do not have the above-mentioned (a), (b) of the operating conditions of feed processing units or processing enterprises, which imported materials, parts may be under the "import processing imported materials, parts proportional levy exemption form" ( Annex 1) provides, respectively, by 85% or 95% as part of the duty-free exports, 15% or 5% can not be exported as part of the tax according to regulations. If they can not export more than part of the Customs has the proportion of tax should be and pay back taxes, less than the proportion of multi-export part of the tax by conclusive documents submitted to Customs by the competent customs examination and correct. Allowed to pay taxes to Customs within the range of taxes imposed for tax rebates.
(Iv) in violation of customs regulations on the behavior of operating units and processing enterprises, the Customs deems necessary, for their imported materials, parts be thoroughly at the time of import taxes, until their re-export after processing, according to their actual consumption imported materials, parts to be refund.
Article V required for processing of export goods imported materials, parts, With the State Council, relevant ministries, commissions, Sheng autonomous regions, municipalities, cities with independent planning of foreign trade and economic management bodies, the Office of the State Council, export of electromechanical products, as well as the management of their authority or the competent sector (including the Import and Export Corporation, Sheng municipalities, department, bureau-level industrial department) issued a "feed processing instrument of ratification," together with the signature of the contract by the contracting unit, or order a copy of the card to the competent Customs for registration formalities. Issued by the Customs and Excise "import processing registration manual" (hereinafter referred to as "Registration Manual"). Its materials, parts imports, lead-free import permits, customs inspection and clearance by virtue registration of import contracts.
Processing with imported materials export finished products, an export license management products, should be required to produce for examination of export goods permit.
Article VI of business units and processing enterprises cope with materials, parts import, storage, storage, use or transfer plant extract processing, storage and processing of manufactured goods, export and sales, etc., respectively, set up special account books, business units should be in every contracts were reported to the Customs after the implementation of the nuclear. The production cycle is long, and upon approval of the Customs can fill out every six months, "the use of imported materials and parts table" once submitted to the customs. Customs reserves the right to verify that the operating units and processing enterprises should report the situation truthfully and provide convenience.
Article VII of imported materials, parts and export finished product business unit should complete the customs regulations in the "Registration Manual" and the import processing import (export) goods, exclusive declarations to import (export) customs declaration truthfully.
Article VIII of the duty-free import of materials, parts shall be devoted to material-specific, their imported materials, parts and finished products are not sold in the territory. If for any reason must be converted to domestic sales should be through the ministries, commissions, Sheng autonomous regions, municipalities, cities with independent planning the economic and trade department approval and permission by the Customs. The switch to domestic sales of goods, whether in Renminbi or foreign currency settlement, business units and processing enterprises shall be promptly paid to the Customs duty-free import of raw materials, parts tariffs, product tax (or VAT). Belong to the state or belong to the implementation of import restrictions, import licenses should state the relevant provisions of goods or completing the formalities, produce for examination import approval documents or import permits rear quasi-domestic market.
Article IX imported materials, &127; parts shall be imported within one year from the date of overseeing the re-processed products. If special circumstances necessary to extend the time limit should apply for renewal of the competent customs. Within one month after the execution of the contract, should hold With the "Registration Manual" and signed by the Customs and India's "import (export) cargo-specific declarations," and "the use of imported materials and parts table" initiative and other relevant documents to the Customs for verification formalities .
Article X approval of the township the right to operate import and export business into the material processing operations, according to the rules directly to the Customs for registration and verification procedures; no import or export operation rights of the township enterprises, commissioned to undertake the feed processing business, should establish special books to prepare for customs inspection, customs to apply the processing enterprises and business units of the two-track write-off system. Right with the conditions of bonded factories township and village enterprises can apply for the establishment of bonded factories, customs bonded factories by the relevant provisions of management.
Article XI operating units and processing enterprises, storage of materials ready for processing of imported materials, parts may be made to apply for the establishment of the customs bonded warehouse by the Customs in accordance with "The People's Republic of China Customs bonded warehouses and goods stored in the management approach" to management, that is, materials, parts imports postpone tax procedures, imported materials, parts available within a year, use or export finished products according to their actual whereabouts and circumstances to determine duty-free export processing or pay an overdue tax.
Article XII of imported materials, parts &127; processed into semi-finished products, the transfer to other processing with imported materials to undertake re-export business re-processing and assembly units, the original imported materials, parts of the unit should be flat with the undertaking signed by both parties hold by virtue of the production and processing purchase and sales contract or a contract and other relevant documents to the Customs for carry-over and verification procedures, and may continue to be taxed is not the first. The unit should undertake measures in accordance with the provisions of separate applications for the new "Registration Manual", but can be exempted for import approval.
13th, as amended, approval of the Customs duty-free import of materials, parts and, if allocation of export processing, and receiving materials, parts enterprises should fill in "remote imported materials, parts is seeking a certificate", reported to the competent customs approval, one of which transferred to retained by the customs filing and verification, one returned to receive materials, parts of the unit is handed out applications for materials, parts of the unit, which apply to the transfer out of customs verification procedures.
Article XIV of the export contract provides for foreign customers free of charge or offer price of raw materials and packaging materials, finished products exporting, any surplus application by the business units, the Customs can handle the consent of the carry-over procedures.
Article XV of customs registration record in the event of changes to the contract, transfer, suspend, extend, revoke, etc. operating units should be expected, the parts import honestly to the competent Customs for change or revocation of registration.
Article XVI to facilitate the business unit and processing enterprises to import materials, parts processing, export business, the Department based on the actual situation can be dispatched to monitor customs officers in business. The unit shall provide office space for the customs and the necessary conditions for the convenience.
Article XVII foreign-invested enterprises operating feed processing business, processing with imported materials import and export goods, according to "The People's Republic of China Customs on the foreign-invested enterprises to fulfill their export contracts required imported materials, parts management approach" regulations.
18th Article of the violation of the provisions of the present method, &127; including general trade goods imported into the false nature of the feed processing trade is not on schedule to the Customs for verification procedures, will be processing with imported materials for re-export of goods declared as general trade export of goods without authorization or the sale of bonded goods imported duty-free goods and other companies with smuggling or violations of the provisions of customs supervision and control behavior, by the Customs in accordance with "Customs Law of the PRC," the relevant provisions for processing. Serious crime is constituted, criminal liabilities transferred to judicial organs.
Operating units and processing enterprises in the implementation of this approach and customs provisions, bear common responsibility. Of their offense, the officers were prosecuted in accordance with the actual situation in legal liability.
Article XIX measures come into effect from June 1, 1988.

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