Enterprises sign goods export contracts with customers? If the date of receipt of foreign exchange agreed in the contract is more than 90 days later than the date of export, the enterprise shall register the contract within 15 working days from the date of signing the contract and register the creditor's rights within 90 days from the date of issuing the export declaration form by the customs.
If an enterprise does not have an export contract, or the export contract does not stipulate the date of receipt of foreign exchange, or the date of receipt of foreign exchange stipulated in the export contract is not more than 90 days later than the date of export, it shall be handled separately according to the following circumstances:
(1) If the expected foreign exchange collection date is 90 days later than the export date, the enterprise will register the contract after the actual export. The contract registration time is 90 days after the export plus 15 working days, and the creditor's rights will be registered within 15 working days after the actual export.
(2) If the actual foreign exchange collection period exceeds 90 days, the enterprise shall handle contract registration and creditor's rights registration at the same time within 15 working days after the actual export of 90 days.
The amount of deferred data is defined as: deferred foreign exchange collection amount of the enterprise = export foreign exchange collection amount of the previous month1February × basic proportion-(confirmed creditor's rights registration amount-bank cancellation amount).
The basic proportion shall be determined by the foreign exchange bureau, generally not exceeding 20%. If the single registered amount does not exceed the current deferred foreign exchange collection amount of the enterprise, the system will automatically confirm the creditor's rights.
For enterprises with a history of continuous export collection of foreign exchange, when the deferred collection of foreign exchange cannot meet the demand, they may apply to the foreign exchange bureau for adjusting the basic proportion, or apply for manual confirmation of deferred collection of foreign exchange. The time for general enterprises to apply for raising the basic proportion should be no less than three months from the last increase.
Baidu encyclopedia-deferred foreign exchange collection