Processing with supplied materials means that foreign businessmen provide main and auxiliary materials (sometimes also equipment, instruments, tools, etc. needed to ensure the quality of processed products) to domestic enterprises, and the domestic enterprises process them in accordance with the requirements of the foreign businessmen. For the products with the proposed quality specifications, styles and packaging, the foreign businessmen will pay our company's processing costs in foreign exchange.

The situation you mentioned is a carryover.

The procedures for processing trade are as follows:

Procedures for processing trade

Time: 2006-02-24 09:21

Trade Guide

Source: Netizen Blog

1. Apply for tax exemption for imported materials and parts and apply for the "Processing Trade Registration Manual"

Operating processing trade Business units should go through the account opening registration procedures in accordance with the requirements of the bank deposit ledger system before importing materials and parts; The "Processing Trade Contract Approval Certificate" issued by the authorized management department or relevant competent authorities (including import and export corporations, provincial, autonomous region, and municipality level industrial authorities), together with a copy of the processing trade contract or order card, must be submitted to the competent customs Go through registration and filing procedures, and the Customs will issue a "Processing Trade Registration Manual".

2. Apply to the bank for opening a margin account

At present, Bank of China is the only bank authorized to open a bank margin account business for imported materials and parts for processing trade. No other bank can Accept this business. According to the relevant provisions of the bank deposit ledger system, enterprises operating processing trade must apply to the Bank of China branch (branch) where the processing and production enterprise is in charge of customs to open a bank deposit ledger.

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3. Customs declaration practice for import and export of processing trade

In order to strengthen the customs supervision of processing trade, accurately collect bonded enterprises Import and export cargo data organically combines early filing and later write-off to ensure the accuracy and authenticity of write-off data and eliminate the phenomenon of false document write-off. It is extremely necessary for the customs to regulate the import and export declaration of bonded goods.

The specific requirements and procedures are as follows:

(1). Enterprises must meet the following conditions before they can go to the port customs to handle the import and export declaration procedures for bonded goods:

1) , the enterprise has applied for the "Registration Manual" and it is within the validity period;

2) The computer of the customs at the port accepting the declaration must have the computer filing information of the processing trade registration manual held by the enterprise;

3) The processing trade registration manual and computer filing information should be within the validity period;

4) If an IC card is used for customs declaration in a different place, the enterprise should apply for an IC card.

(2). The operation process for enterprises to declare the import and export of bonded goods to the customs is as follows:

Pre-entry of customs declaration form-review-document-inspection-release

(3). Enterprises should prepare the following documents before customs declaration:

1), valid processing trade "Registration Manual";

2), pre-entered import Or the customs declaration form for export goods;

(4) Other relevant documents required by the customs

The customs declaration form for import and export goods under processing trade shall be in accordance with the Customs of the People's Republic of China and the People's Republic of China. Fill in the requirements of the "Specifications for Filling in the Export Goods Declaration Form" and pay attention to the following points:

1). One customs declaration form can only report the import of materials or finished products under one "Registration Manual" Export, otherwise it should be reported separately;

2), the registration number column should be filled with the actual import or export manual number;

3), the trade method column should be filled in according to the actual situation. Select the corresponding trade method to fill in the report, including processing with supplied materials (0214), counterpart with imported materials (0615), non-matched with imported materials (0715), processing with imported materials from three sources (2215) and other trade methods;

4 ), the serial number, product name, specifications, and measurement units of the imported or exported goods declared by the enterprise must be completely consistent with the serial numbers, product names, specifications, and measurement units of the imported materials or exported finished products in the processing trade registration manual filed with the customs.

(5). When declaring customs, the processing trade registration manual should be filled in as follows: fill in the basic information of imported materials (including import declaration date, name of means of transportation, name and specifications of goods, quantity, value, etc.) Fill in the "Customs Declaration Registration Form for Imported Materials" column in the registration manual; fill in the basic information of export finished products (including export declaration date, name of means of transportation, name and specifications of goods, quantity, value, etc.) in the "Registration Form for Export Finished Products" in the registration manual inside the column.

(6). The General Administration of Customs stipulates that auxiliary materials for customer supply of less than 5,000 US dollars and 78 types are not issued. Since the "Registration Manual" is not issued, the customs declaration is not made according to the processing trade method, but the import and export declaration is made according to the general trade method. . Fill in the registration number column of the customs declaration form with "CXXXX0000000", and the second to fifth digits are the customs area code. Other contents should be filled in in accordance with the "Guidelines for Filling out Customs Declaration Forms for Import and Export Goods of the Customs of the People's Republic of China".

4. Supervision of processing trade

(1). Supervision of processing trade enterprises

The customs supervision requirements for processing trade enterprises and processing production enterprises are as follows :

1). Business units and enterprises must increase their awareness of operating in accordance with the law, set up separate account books in strict accordance with the relevant regulations of the customs, stack them separately, and are strictly prohibited from mixing them with other materials.

2). Bonded imported materials are goods under customs supervision and are subject to customs supervision from the date of import to the date of export of processed products. During the supervision period, without permission from the customs, no unit or individual (including foreign businessmen) can sell, transfer, exchange, mortgage or transfer imported materials and finished products to other uses within the country, and they are not allowed to process them abroad without authorization.

3)． The enterprise must arrange dedicated personnel (customs declarers or auditors) to handle the contract approval, filing, write-off, and ledger establishment and write-off procedures.

4) Processing trade enterprises and processing and production enterprises have the same responsibility for complying with relevant customs regulations.

(2). Supervision of imported materials for processing trade

1). Imported raw materials are processed into semi-finished products and then transferred to other units - foreign-invested enterprises and then continued to be processed into finished products For the export of goods, the customs procedures for processing imported materials and parts into semi-finished products and then transferring them to other units for re-processing

① The issue of "transfer" belongs to the issue of deep processing and carryover of bonded goods in processing trade. According to the relevant regulations of the customs , deep processing is carried forward, and the customs treats it as export in management;

②"Other units" generally must be enterprises with the same type of trade method, and the business scope on the enterprise's business license should be similar;

③If the processing trade business units involved in the deep processing and transfer of bonded goods are under the jurisdiction of different customs, the issue of deep processing and transfer across customs areas will be involved.

④ Unprocessed bonded imported materials shall not be carried over.

⑤ To carry out deep processing transfer business, the actual transfer of goods must be carried out only after approval from the foreign economic and trade authorities and customs procedures as required.

⑥The "Application Form for Transfer of Bonded Goods for Deep Processing under Customs Processing Trade of the People's Republic of China" (hereinafter referred to as the "Application Form") must be used to pre-declare the transfer plan to the customs.

⑦ The customs supervises bonded goods carried forward for deep processing in two ways: transit transportation and non-transit transportation, and the management methods are different.

2). If bonded materials and parts are processed into semi-finished products (finished products) and are not exported directly but transferred to another domestic enterprise for further processing, customs procedures should be completed before the imported materials and parts are processed into semi-finished products (finished products). When it is not directly exported but transferred to another domestic processing unit that undertakes the re-export of imported materials and finished products for further processing, the transferring unit shall, together with the unit accepting the transfer, apply to the customs with the purchase and sales contract, manual and other relevant documents signed by both parties. Carry out transfer procedures.

3). For incoming materials or imported materials processing contracts that cannot be performed, and the imported materials or processed finished products must be converted to domestic sales, what are the customs management regulations? After approval by the relevant departments, the customs , according to general imported goods, they can only be sold domestically after paying taxes and certificates.

4). After the performance of the contract for processing with imported materials and processing with supplied materials, what tax and exemption regulations does the customs have on the remaining materials?

But those that are essential for processing finished products Items that still have use value that have not been completely consumed during processing, as well as by-products and leftover materials produced during the production process, will be assessed and levied separately by the customs based on their use value or may be exempted or exempted from tax as appropriate. When the materials and parts saved due to the improvement of production technology and operation and management or the finished products increased in production are converted to domestic sales, if they are verified by the customs and their value is within the prescribed limits and limits on the total value of imported materials and parts, they may be exempted from tax.

(3). Regulations on the management of processing trade licenses

1). When the customs registers the processing trade contract, the regulations on license management are as follows:

When filing a processing trade contract, except for wool, natural rubber, vegetable oil, and cotton that are otherwise stipulated, the customs must verify the license (it is not necessary to provide it for "actual transfer"), and the rest are exempt from the license.

2). Do you need to apply for an import and export license for imported and exported goods under a processing trade contract?

① For imported goods under an approved contract for processing with supplied materials and assembly of supplied parts, Anyone who falls within the scope of the approved business and returns processed finished products overseas is exempted from the need to obtain an import goods license. The customs will release the goods based on approval documents, foreign contracts, and import documents. If the imported materials, parts or finished products are converted to domestic sales with the approval of the relevant ministries and commissions of the State Council and the relevant provincial authorities, they will be regarded as general imports. Among them, for nationally restricted import goods, you must apply for an import goods license after approval by the centralized review department; for non-restricted imported goods, you must go through the import procedures directly with the customs with the approval document.

② Approved imported goods under compensation trade, including non-restricted import goods, are exempt from the import goods license. The customs will inspect and release the goods based on the approval documents, foreign contracts, and import documents. Goods restricted by the state for import must be approved by the responsible department in advance and an import goods license must be applied for.

③Application for export license for processing trade

Compensation trade must meet the following conditions to apply for an export license:

A. The enterprise (project) must It is established (project established) with the approval of the authorized national government agency at the corresponding level in accordance with prescribed procedures.

B. The enterprise (project) must organize exports within the corresponding approved business scope and production and export scale.

C. The enterprise (project) must obtain a valid export plan approved by the export plan approval department.

D. The export price of the goods of the enterprise (project) must comply with the export coordination price approved by the regulatory authorities.

When a imported material processing enterprise applies for a imported material processing export license from the licensing authority, it should provide the following materials:

A. Provide the competent authority with the corresponding authority to approve the imported material. Approval for processing projects.

Foreign-invested enterprises should provide the "Re-export Approval Form for Foreign-Invested Enterprises for Export Processing of Imported Materials and Parts" approved by the economic and trade management authority where the enterprise is located and approved by the Provincial Economic and Trade Commission Planning and Cargo Office.

B. The "Incoming Material Processing Registration Manual" endorsed and issued by the customs or the foreign-invested enterprise's re-export registration manual for processing export materials, original and copy (if exporting in batches, two copies should be provided pieces).

C. Export contract.

D. Application form for export license of the People's Republic of China.

E. Other information deemed necessary by the issuing authority.

After reviewing the above materials and ensuring compliance with the licensing requirements, the licensing authority will stamp and sign the "Above Export License Completed" stamp on the "Registration Manual". If the goods are exported in one batch, an export license will be issued accordingly. If the goods are shipped in batches, the issuing authority will first issue an "Export License in Batch Collection Form" to the enterprise accordingly. In the future, enterprises will obtain licenses multiple times based on this form, export contracts, export license application forms, etc., and the licensing authority will verify the reductions on the batch form one by one.

Enterprises engaged in processing imported materials and re-exporting, if applying for an export license for the first time, must first go through the enterprise coding procedures.

④ Processing with supplied materials and processing with imported materials. Imported materials and finished products are products under license management and are sold domestically. What are the penalties for failing to submit an import license?

Processing with supplied materials and imported materials. Materials, parts and processed finished products and semi-finished products imported under the processing contract shall be regarded as general imported goods if approved by the competent department for domestic sales. Among them, goods subject to license management shall be replaced with import licenses in accordance with regulations. If the import license cannot be replenished, a fine of less than 10 yuan or more than the equivalent value of the goods will be imposed; if the goods are transferred to domestic sales without the approval of the competent department, the goods will be confiscated or the equivalent price of the goods will be recovered, and a fine of less than 30 yuan or less than the equivalent value of the relevant goods may be imposed. Penalty, or a fine of less than 3 times but more than 1 time of the tax payable.

If the materials and parts of mechanical and electrical products imported under the contract for processing with supplied materials and imported materials are restricted by the country, and the processed finished products and semi-finished products are converted to domestic sales, they shall be regarded as general imported goods and shall be compensated according to regulations. If the import license cannot be replenished, the goods will be confiscated or the equivalent price of the domestically sold goods shall be recovered, and a fine of less than 30% of the equivalent value of the goods concerned or a fine of less than 3 times but more than 1 time of the tax payable may be imposed.

(4). Other provisions

1). The customs management principles for imported materials that are not included in the management scope of the processing trade bank's margin account are as follows:

For processing trade imported auxiliary materials whose types are within the following ranges and the contract value is less than 5,000 US dollars (including 5,000 US dollars), the customs will determine the consumption of auxiliary materials according to the export finished product contract, and the manual will not be required and will not be included in the bank deposit account management scope. The port customs office shall inspect and release the goods based on the contract approved by the competent customs office.

Any contract amount exceeding US$5,000 will be subject to manual management, but any contract amount between US$5,000 and US$10,000 will not be included in the bank's margin ledger system.

The assessed AA-category enterprises are not subject to the management of bank margin ledger system.

2). The scope of imported accessories that are not included in the management scope of the deposit account of the processing trade bank

1. Zippers; 2. Buttons; 3. Shoe buckles; 4. Buckle ; 5. Buckle; 6. Snap button; 7. Shoulder pad; 8. Plastic bag; 9. Pin; 10. Pin; 11. Adhesive sticker; 12. Paper sticker; 13. Cotton thread; 14. Handle thread; 15. Sewing thread; 16. Embroidery thread; 17. Cardboard; 18. Paper seal; 19. Lace; 20. Rolling strip; 21. Paper box; 22. Iron ring; 23. D-shaped ring; 24. Square ring; 25. Clip; 26. Glue; 27. Hook; 28. Air hook; 29. ??Hanger; 30. Nylon rope; 31. Split cord; 32. Acrylic rope; 33. Rivet; 34. Steam eye; 35. Playing cards; 36. Trademark; 37. Decorative sign; 38. Computer sign; 39. Decorative sign; 40. Various labels; 41. Computer paper tape; 42. Preservative; 43. Paper pattern; 44. Fake tape; 45. Curtain rope ; 46. Decorative paper; 47. Washing tape; 48. Butterfly sheet; 49. Desiccant; 50. Cotton tape; 51. Belt; 52. Hang tag; 53. Toy eyes, nose, hair; 54. Shoe eyes; 55. Nylon roll; 56, Velcro; 57, bar code; 58, plastic bag; 59, sealing ring; 60, horizontal head card; 61, embedding; 62, colored paper; 63, undershirt edge; 64, trouser hook; 65 , beads (knot); 66, copy buttons; 67, tape lining; 68, waist lining; 69, instructions; 70, elastic; 71, price tag; 72, quality belt; 73, size belt; 74, sequins ; 75. Collar gusset; 76. Carton; 77. Hardware accessories; 78. Small production tools (button touch, glue needle gun).

3). Whether bonded factories with customs supervision personnel and enterprises in bonded zones implement a bank deposit ledger system for imported materials and parts for processing trade?

Due to the Factories and bonded areas are factories and areas under the actual supervision of the customs. According to the decision of the State Council, the bank deposit ledger system is not implemented for the materials and parts imported by these enterprises for processing trade.

4). Does the customs also charge handling fees when handling contract registration and filing procedures?

The competent customs office does not charge any handling fees when handling contract approval and contract registration and filing procedures.

5. Processing trade write-off

Processing trade write-off means that after the execution of the contract, the processing trade business unit will submit the "Processing Trade Registration Manual", import and export special customs declaration forms, etc. Valid data is submitted to the customs, which will verify the import, export, consumption, etc. under the contract to determine the tax collection, exemption, refund, and repayment, which is a business in the customs follow-up management.

(1). Customs supervision requirements for processing trade business units (including processing trade enterprises and processing production enterprises)

1). Business units must increase their awareness of operating in accordance with the law, set up separate account books in strict accordance with the relevant regulations of the customs, stack them separately, and are strictly prohibited from mixing them with other materials.

2)． Bonded imported materials are goods under customs supervision and are subject to customs supervision from the date of import to the date of export of processed products. During the supervision period, without the permission of the customs, no unit or individual (including foreign businessmen) can sell, transfer, exchange, mortgage or transfer imported materials and finished products to other uses within the country, and cannot process them abroad without authorization.

3). The enterprise must arrange dedicated personnel (customs declarers or auditors) to handle the contract approval, filing, write-off, and ledger establishment and write-off procedures.

4). Processing trade enterprises and processing and production enterprises have the same responsibility for complying with relevant customs regulations.

(2). After the performance of the contract for processing with imported materials and processing with supplied materials, the customs regulations on the taxation and exemption of remaining materials are:

Indispensable for processing finished products Items that still have use value that have not been completely consumed during processing, as well as by-products and leftover materials produced during the production process, will be assessed and levied separately by the customs based on their use value or may be exempted or exempted from tax as appropriate.

When the materials and parts saved due to the improvement of production technology and operation and management or the finished products increased in production are converted to domestic sales, if they are verified by the customs and their value is within the prescribed limits and limits on the total value of imported materials and parts, they may be exempted from tax.

(3). When the finished products processed and assembled by duty-free imported materials in open cities and districts are sold domestically, the following customs procedures must be completed:

The processing and assembly of duty-free imported materials in areas open to the outside world The finished products should be re-exported. When the finished products in the preceding paragraph are approved for domestic sale, the relevant enterprises shall declare to the customs in advance. After approval by the customs, they shall go through the import procedures in accordance with the regulations, and the customs shall pay the tax on the imported materials and parts containing the tax.

(4). Mainland entities that transport imported materials and components into the SAR for processing must go through the following customs procedures:

Mainland entities that transport imported materials and components into the SAR for processing shall be issued by the customs Registration Manual", if the owner or his agent does not declare to the customs when the processed materials and parts are transported into the special zone, when the finished products are shipped out of the special zone, the customs will follow the relevant regulations on the use of imported materials and parts by the enterprises in the special zone for domestic sales. handle.