Flow Process for Customs Declaration Formalities for Processing with Imported Ma

 

2008-6-25 14:48:06 来源:青年人(Qnr.Cn) 作者:Qnr.Cn -

June 25, 2008 14:48:06, Source: Qnr.cn, Author: Qnr.cn

 

(1)申报进料加工货物发生实际进出口时，进出口申报应向海关递交下列单证： ①进出口货物报关单（粉红色）一式4份；②《登记手册》；③货物的运单、发票、装箱单；④海关认为必要的其他单证。

(1) In case of actual import and export of goods processed with imported materials, the following documents shall be submitted to the customs for the import and export declaration: ① Import and export goods customs declaration form (pink, in quadruplicate); ② Registration manual; ③ Goods shipping document, invoice and packing list; ④ Other documents deemed as necessary by the customs.

　　(2)接受查验。

(2) Accept inspection.

　　(3)办理征免税手续。

(3) Go through tax collection and exemption formalities.

　　(4)海关对进料加工进出口货物的监管规定。对进料加工进出口货物，海关区别情况，按以下规定进行监管：

(4) Customs supervision and control on processing with imported materials. For import and export goods processed with imported materials, the customs shall supervise and control as per the following provisions in light of differentiated conditions:

　　①保税工厂和备料保税仓库。如经营单位所属企业专门加工出口产品的工厂、车间或经营单位本身拥有专门储存进口料件和加工成品的仓库，建有健全的专用帐册、专人管理制度，并具备海关严密监管条件的，海关可以批准其建立保税工厂或备料加工保税仓库，其料件进口进先予保税，加工后对实际出口部分所耗进口料件予以免税，不出口部分予以征税。

① Bonded factory and materials bonded warehouse. Factories, workshops or operating units specialized in processing exported products in the enterprises where the processing unit belongs to have their specialized warehouse for storage of imported materials and parts and processed products, and establish specialized accounts and special person management system, and if conditions are available for strict supervision of the customs, the customs may approve their establishment of bonded factory or materials processing bonded warehouse, of which the materials import is firstly bonded, and after processing, the imported materials and parts consumed for actual export are exempted from tax, but taxes will be levied on those consumed for non-export. 

　　②对口合同。对签有料件进口和加工成品出口的对口合同（包括不同客户的联号合同）的进料加工，经主管海关批准，可对其进口料件予以保税，加工后对实际出口部分所耗进口料件予认免税。

② Counter-purchase contact. With regard to the inward processing under counter-purchase-contracts (including the counter-purchase-contracts with different clients) concerning import of materials and export of finished products, the imported materials and parts shall be placed in bond, and finished products obtained therefrom for export shall be exempted from duties and taxes.

　　③按比例征税。对不具备上述①、②项条件的进料加工项下的进口料件，海关根据《进料加工进口料件征免税比例表》的规定，分别按85%或95%作为出口部分免税，15%或5%作为不能出口部分照章征税，如实际不能出口部分多于或少于已征比例，经海关审核无讹后，分别予以补税或退税。

③ Tax collection by proportion. For imported materials and pieces not meeting the conditions for processing with imported materials in the said items ① and ②, the customs grants partial tax exemption in accordance with the Table of Scales for Exemptions from Import Duties and Taxes on Imported Materials under Inward Processing, 85% or 95% of the imports are duty free as they would be re-exported, and 15% of 5% of the imports are dutiable as they would not be re-exported. In case the non-exported parts exceed or are less than the proportion to levy taxes, relevant taxes shall be made up or refunded after the customs examines the same and confirms to be true and correct.

　　④全额征税，出口退税。对有违反海关规定行为的经营单位和加工生产企业，海关认为必要时，对其进口料件，在进口时先予征税，待其加工复出口后按其实际所耗的进口料件予以退税。

④ Full tax collection and tax refund. In case processing firms and producers have been found to act contrary to the Customs rules and regulations, import duties and taxes shall be levied on the imported materials and parts at the time of importation. And some of the taxes shall be refunded according to the imported materials and parts actually used up in the production at the time of re-exportation of finished products after processing.

　　⑤对国外客户免费提供或者有价提供有关进料加工复出口商品所需进口数量零星的辅料、包装物料以及数量合理、直接用于服装生产车间的打扣工具和胶针枪等小型易耗性生产工具，海关予以免税。为简化手续，海关凭签章的合同副本，办理上述物料的免税登记手续，不再核发《登记手册》。

⑤ The customs shall grant tax exemption to a small number of imported auxiliary materials and packaging materials necessary for the commodities processed with imported materials to re-export, and small consumable production tools such as slotting tools and tagging gun in reasonable numbers and directly used in clothing production workshops, which are provided by foreign customers free of charge or at certain prices. To simplify the procedures, the customs shall handle the tax exemption registration procedures for the foregoing materials based on the copies of the signed contracts, and no Registration Manual will be issued.

　　⑥进料加工项下进口的料件，应自进口之日起1年内加工成品返销出口。如有特殊情况需要延长期限的，应向主管海关申请延期。延期不得超过1年，逾期仍不能复运出口，应按一般贸易办理进口手续。

⑥ For imported materials and parts under the item of processing with imported materials, the finished products shall be re-exported within 1 year upon the date of import. If, under special circumstances, there is a need to extend the time limit, an application shall be filed with the Customs for an extension, which shall in no way exceed one year. In the event that the goods are not re-exported within the extended time limit, the Customs shall handle the import formalities for general trade.

　　⑦已在海关登记备案的合同，如发生变更、转让、中止、延长、撤销等情况，经营单位应于料件进口前，据实向主管海关办理变更或撤销手续。

⑦ In case any change, transfer, suspension, extension or cancellation occur to the contract already registered and filed with the customs, the processing unit shall handle the change or cancellation formalities truthfully to the local customs before import of materials and parts.

　　⑧出口合同中规定由国外客户免费或有价提供的原辅料和物料，加工成品后，如有剩余，由经营单位提出申请，海关同意后，可以转入其他出口合同继续加工出口，如有内销，应及时补交关税和进口环节税。

⑧ If the raw materials, auxiliary materials and other materials provided by foreign customers free of charge or at a certain price as specified in the export contract are left surplus upon processing into finished products, with the application made by the operating unit and consent by the customs, the surpluses can be transferred into other export contracts for further processing and export, or otherwise if sold on domestic market, the customs duty and import taxes shall be made up in time.

　　⑨进料加工项下的加工成品，原则上不宜以易货方式出口，但如不能按计划出口，需采取易货方式销往独联体、东欧国家的，应由有关外贸公司向外经贸主管部门报告，由外经贸主管部门报外经贸部有关司核准，海关凭该司批件验放。

⑨ The finished products under the item of processing with imported materials are principally not suitable for export in the mode of barter trade. In the event that the products are sold to CIS and East European countries by barter trade due to inability to export as planned, the relevant foreign trade company is required to report to the competent authority for foreign economy and trade, and the competent authority for foreign economy and trade needs to report to the relevant department of MOFTEC, and then the customs examine and release the products based on the approval documents of the department.   

　　⑩进料加工项下的加工成品，对外成交结汇后应实际离境出口，不允许外商委托我境内加工企业或外贸经营单位将成品直接从我境内运往独联体、东欧国家。

The finished products under the items of processing with imported materials shall be shipped and exported out of the territory upon conclusion of transaction with external units and settlement of exchange, and foreign traders are not permitted to entrust processing enterprises or foreign trade operating units within the territory of China to ship the finished products directly from inside the territory to CIS and East European countries.  

　　⑾进料加工合同项下免税进口的料件，应坚持专料专用，不得与国内其他料件串换使用。在特殊情况下，因加工出口成品急需，拟使用国内同品种、同规格、同等数量的原材料顶替进口原材料，并无出售盈利赚取差价等问题，应事先报主管海关核准。

11 The imported materials and parts exempted from taxes under the contract for processing with imported materials must strictly follow the principle of Specified Materials for Specified Use, and may not exchanged for use with domestic materials and parts. In the event that the raw materials of the same variety, same specification and same quantity are used in replacement of imported materials for urgent need of processing finished products for export under special circumstances and there is no problem with disposal gain and earning differential price, such circumstance shall be reported to the local customs for review and approval in advance.  

　　⑿海关对有色金属、黑色金属、棉花纺纱行业的进料加工，因生产工艺必须与国内其他料件串换使用，有以下规定：

12 The customs has made the following stipulations on processing with imported materials for non-ferrous metal, ferrous metal and cotton spinning industries when imported materials and parts must be exchanged with other domestic materials and parts due to production technology:  

 

　　一是工艺性料件串换，经营单位应经主管海关核准，并具备保税工厂监管条件；

Firstly, for the internal exchange of technology materials and parts, the operating unit shall report to the local customs for review and approval, and meet the conditions for supervision and control of bonded factory;

　　二是工厂要健全管理制度，按海关要求建立帐册、记录投料与产出时间备查。不允许先出口后进口，或不经加工在国内收购产品出口。不允许倒卖进口料件。

Secondly, the factory shall perfect its management system, and establish accounts, record material input and output for future reference as required by the customs. Export and then import or domestic acquisitions of products for export without processing are prohibited. Resale of imported materials and parts is not permitted. 

　　三是出口成品中，属于搭配使用国产原料加工出口部分，如属应征出口税的，可予免税。

Thirdly, for the portion of export products processed in collaboration with domestic raw materials among the exported finished products, the portion of products due to be levied with export tax can be exempted from taxes.

　　四是对进料加工出口产品，出口企业向海关申请进料免税之前，须持外经贸主管部门的批件，送主管出口退税税务机关审核盖章，并将批件复印留存备查。产品出口时，企业应增填一份“出口退税货物专用报关单”。对出口企业报关出口但不实际离境的产品，不予办理退税。

Fourthly, for export products processed with imported materials, the export enterprise must, before applying to the customs for tax exemption for importing materials, hold the approval document from the competent department for foreign economy and trade and submit to the competent authority for export tax refund for reviewing and stamping, and keep the copy of approval document for future reference. For export of products, the enterprise shall additionally complete a Special Customs Declaration Form for Export Tax Refund of Goods. For products applied for export by export enterprise but actually not leaving the territory, tax refund is not handled.  

　　五是凡经营金银制品的进料加工企业，所需金银进口时，应向海关提供中国人民银行总行，或其授权的分行的批件，否则，海关不予放行。

Fifthly, when gold and silver needs to be imported, the enterprise engaged in processing gold and silver products with imported materials shall submit the approval documents from PBOC headquarters or its authorized branch to the customs, or otherwise the customs will not release the same.

　　六是根据外经贸部规定，下列商品开展进料加工需经外经贸部审批，海关凭外经贸部批件及其他有关文件办理登记备案手续；

Sixthly, according to stipulations of MOFTEC, the processing of the following commodities with imported materials shall be subject to review and approval of MOFTEC, and the customs shall go through the registration and filing formalities based on the MOFTEC approval documents and other documents;

　　a.禁止出口商品;

a. Commodities banned for export

　　b.军民通用化学品;

b. Chemicals for both military and civil use

　　c.易制毒化学品;

c. Chemicals liable to be turned into poisonous products

　　d.重水;

d. Heavy water

　　e.食糖的进料加工需报外经贸部审批，但不包括以进口白糖为部分原料加工食品、粮食制品复出口的业务。

e. The processing of overseas-supplied sugar needs to be reviewed and approved by MOFTEC, excluding the business for re-export of processed food and grain products with imported white sugar as part of the raw materials.

　　对以进口白糖（包括砂糖、棉白糖等）为部分原料加工食品、粮食制品复出口的业务，批量进口在500吨以上，或年进口量超过1000吨的，由有关外贸总公司、工贸公司或地方外经贸委报外经贸部审批。

For re-export of processed food and grain products with imported white sugar (including granulated sugar and soft sugar) as part of the raw materials, and in case of transaction with batch import of 500T or higher or annual import exceeding 1000T, the relevant foreign trade corporation, industry and trade company or local foreign economy and trade commissions shall report to the MOFTEC for review and approval.  

　　限额以内的仍按原管理办法办理有关手续。经营单位应签订进出口对口合同，原料进境后加工复出口期限不得超过半年。

For transaction within the quota, the relevant formalities shall be handled as per original administration measures. The operating unit shall sign the import-export counter-purchase contract, and the processing and re-export period upon import of raw materials may not exceed half a year. 

　　f.开展铜及铜基合金、食糖、新闻纸、原油（成品油）、钢铁、生铁、锌锭、铝及铝基合金的进料加工业务凭外经贸部的批件进行审批管理。

f. Conduct review and approval management based on the approval documents of MOFTEC for processing transactions of imported materials e.g. copper, copper alloy, sugar, newsprint paper, raw oil (product oil), steel, pig iron, zinc ingot, aluminum and aluminum alloy.