Decree No. 195 of the General Administration of Customs of the P. R. China
[2010-12-09 09:56:19]
Article 34 Where the imported materials or finished products under processing trade are instead sold on the domestic market due to certain reasons, the Customs may, on the strength of the valid document of approval for domestic sale issued by the competent authority, collect taxes on the bonded imported materials according to law and collects additional interest for late tax collection. Where the imported materials fall within the import restrictions imposed by the state, the operating enterprise shall also submit the import license to the Customs.
Article 35 Where the operating enterprise returns the imported materials under processing trade out of China, the Customs shall make the verification and writing-off on the strength of the relevant certificate of returning. Where the operating enterprise abandons the processing of goods upon approval of the Customs, the provisions of the Customs on the administration of abandoned import goods shall be followed. And the Customs shall make the verification and writing-off on the strength of the relevant certificates of acceptance of the abandoning.
Article 36 The leftover materials, residual materials, inferior products, and byproducts generated by the operating enterprise in the production process, and the bonded goods suffering losses from disasters shall be dealt with in accordance with the provisions of the Customs on the administration of the leftover materials, residual materials, inferior products, byproducts, and bonded goods suffering losses from disasters. The Customs shall make the verification and writing-off on the strength of the relevant documents.
Article 37 If an operating enterprise loses its manual of processing trade, it shall report to the Customs in good time. The Customs shall write off the lost manual of processing trade after handling the case in accordance with the relevant provisions.
Article 38 With respect to the manual of processing trade that is allowed to write off upon verification, the Customs shall issue the Notification of the Conclusion of Verification and Written-off to the operating enterprise.
Article 39 Where the operating enterprise has provided guarantee, the Customs shall discharge the guarantee pursuant to the provisions after the verification and writing-off is concluded.
Article 40 The records of processing-trade goods and the written-off documents shall be kept for 3 years from the day of conclusion of the verification and writing-off of the manual of processing trade.
Article 41 Where a processing trade enterprise is split, merged, or becomes insolvent, it shall report to the Customs in good time and finish the Customs formalities. Where the processing-trade goods are sealed by the people’s court or the relevant law enforcement department, the processing trade enterprise shall report to the Customs within 5 workdays from the day of sealing of those goods.
Article 44 Where a bonded group of processing of imported materials carries out processing trade, the provisions of the Customs on the administration of bonded groups of processing of imported materials shall be followed.
Article 45 Where a processing trade enterprise subject to computer network supervision carries out processing trade, the provisions of the Customs on the administration of computer network supervision on processing trade enterprises shall be followed.
Article 46 Where a processing trade enterprise carries out processing trade in such areas under special customs supervision as bonded zones or export processing zones, the provisions of the Customs on the administration of areas under special customs supervision such as bonded zones and export processing zones shall be followed.
Article 47 The declaration and verification of unit consumption shall be carried out in accordance with the provisions of the Customs on the administration of unit consumption of processing trade.
Article 48 Separate provisions shall be formulated with respect to the administration of the tax refund by customs after the export of processing-trade goods on which taxes have been collected upon import.
Article 49 The power to interpret these Measures shall remain with the General Administration of Customs of the P. R. China.
Article 50 These Measures shall come into force as from April 1, 2004.
Article 35 Where the operating enterprise returns the imported materials under processing trade out of China, the Customs shall make the verification and writing-off on the strength of the relevant certificate of returning. Where the operating enterprise abandons the processing of goods upon approval of the Customs, the provisions of the Customs on the administration of abandoned import goods shall be followed. And the Customs shall make the verification and writing-off on the strength of the relevant certificates of acceptance of the abandoning.
Article 36 The leftover materials, residual materials, inferior products, and byproducts generated by the operating enterprise in the production process, and the bonded goods suffering losses from disasters shall be dealt with in accordance with the provisions of the Customs on the administration of the leftover materials, residual materials, inferior products, byproducts, and bonded goods suffering losses from disasters. The Customs shall make the verification and writing-off on the strength of the relevant documents.
Article 37 If an operating enterprise loses its manual of processing trade, it shall report to the Customs in good time. The Customs shall write off the lost manual of processing trade after handling the case in accordance with the relevant provisions.
Article 38 With respect to the manual of processing trade that is allowed to write off upon verification, the Customs shall issue the Notification of the Conclusion of Verification and Written-off to the operating enterprise.
Article 39 Where the operating enterprise has provided guarantee, the Customs shall discharge the guarantee pursuant to the provisions after the verification and writing-off is concluded.
Article 40 The records of processing-trade goods and the written-off documents shall be kept for 3 years from the day of conclusion of the verification and writing-off of the manual of processing trade.
Article 41 Where a processing trade enterprise is split, merged, or becomes insolvent, it shall report to the Customs in good time and finish the Customs formalities. Where the processing-trade goods are sealed by the people’s court or the relevant law enforcement department, the processing trade enterprise shall report to the Customs within 5 workdays from the day of sealing of those goods.
Chapter V Legal Liabilities
Article 42 If any party, in violation of the provisions hereof, commits smuggling or other act against customs supervision provisions or the Customs Law, the Customs shall punish him/it in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulation of the People's Republic of China on the Implementation of Customs Administrative Punishment; if a crime has been constituted, the offender shall be subjected to criminal liabilities.
Chapter Ⅵ Supplementary Provision
Article 43 Where a bonded factory carries out processing trade, the provisions on the administration of processing trade bonded factories shall be followed.
Article 44 Where a bonded group of processing of imported materials carries out processing trade, the provisions of the Customs on the administration of bonded groups of processing of imported materials shall be followed.
Article 45 Where a processing trade enterprise subject to computer network supervision carries out processing trade, the provisions of the Customs on the administration of computer network supervision on processing trade enterprises shall be followed.
Article 46 Where a processing trade enterprise carries out processing trade in such areas under special customs supervision as bonded zones or export processing zones, the provisions of the Customs on the administration of areas under special customs supervision such as bonded zones and export processing zones shall be followed.
Article 47 The declaration and verification of unit consumption shall be carried out in accordance with the provisions of the Customs on the administration of unit consumption of processing trade.
Article 48 Separate provisions shall be formulated with respect to the administration of the tax refund by customs after the export of processing-trade goods on which taxes have been collected upon import.
Article 49 The power to interpret these Measures shall remain with the General Administration of Customs of the P. R. China.
Article 50 These Measures shall come into force as from April 1, 2004.
Source: ETCN
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