中华人民共和国海关对加工贸易货物监管办法 PRC Customs Supervision and Administration of Processing Trade Goods Procedures

海关总署令第113号

（Promulgated by the General Administration of Customs on 26 February 2004 and effective as of 1 April 2004.）

颁布日期：20040226 　实施日期：20040401 　颁布单位：海关总署

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures are formulated in accordance with the PRC， Customs Law and other relevant laws and administrative regulations in order to promote the healthy development of processing trade and to standardize the administration of processing trade goods by customs.

　　Article 2　These Procedures shall apply to procedures for the record filing， import and export customs declaration， processing， supervision and administration， and record verification and cancellation of processing trade goods.

　　Paper forms or electronic data shall be used for the record filing， import and export customs declaration， and record verification and cancellation of processing trade goods.

　　Article 3　For the purposes of these Procedures， the following terms have the meanings ascribed to them below：

　　“Processing trade” shall refer to the business activity of import of operating enterprises of all or some raw and auxiliary materials， components， parts， mechanical components and packing materials （Materials and Parts） and the re-export thereof as finished products after processing or assembling. It includes processing of supplied materials and processing of purchased materials.

　　“Processing of supplied materials” shall refer to the business activity of which a foreign enterprise provides the imported Materials and Parts； the operating enterprise is not required to pay foreign exchange for the import， and carries out processing or assembling according to the requirements of the foreign enterprise and only collects a processing fee； and the finished products are sold by the foreign enterprise.

　　“Processing of purchased materials” shall refer to the business activity of which an operating enterprise uses foreign exchange to import the imported Materials and Parts and then sells abroad and exports the finished products.

　　“Processing trade goods” shall refer to the Materials and Parts imported for， and finished products of， processing trade， and scraps， damaged or sub-standard goods and by-products produced in the course of processing.

　　“Processing trade enterprises” shall include operating enterprises and processing enterprises registered with customs.

　　“Operating enterprises” shall refer to all types of import and export enterprises and foreign-invested enterprises that are responsible for entering into a processing trade import and export contract with foreign parties as well as export processing and assembling service companies that have been approved and have obtained permission to engage in the business of processing of supplied materials.

　　“Processing enterprises” shall refer to production enterprises with legal person status that accept the commission of an operating enterprise and that are responsible for processing or assembling imported Materials and Parts， as well as factories established by operating enterprises which， although lacking legal person status， keep relatively independent accounts and have obtained a business permit （licence）。

　　“Amount of materials consumed per unit” shall refer to the quantity of imported Materials and Parts consumed in the processing and production of a unit of finished products for export under normal production circumstances by a processing trade enterprise， hereinafter referred to as “Unit Consumption”。

　　“Carrying over materials for further processing” shall refer to the business activity of which a processing trade enterprise transfers products processed from bonded imported Materials and Parts to another processing trade enterprise for re-export after further processing.

　　“Contracted enterprises” shall refer to producti

on enterprises that have signed a processing contract with an operating enterprise and undertake processing under contract commissioned by the operating enterprise. A contracted enterprise must register with customs and have the corresponding capacity for processing and production.

　　“Contract out of processing” shall refer to the act of commissioning of a processing trade enterprise， due to its own limitation in production process and upon the approval of customs and the handling of the relevant procedures， of a contracted enterprise for the processing of a certain process of processing trade goods， and the return of the products after processing to the enterprise for final re-export within the stipulated time limit.

　　“Verification and inspection” shall refer to the acts， of customs， of inspection and verification of the capacity for processing and production declared by processing trade enterprises， and details such as the import， transport， storage， processing， assembly， assignment， transfer， sale and export of processing trade goods， through methods such as verification of data， examination of documents， verification of physical goods and related account books， etc.， to see whether they correspond to the reality and whether they comply with the provisions of the relevant laws， and administrative regulations and rules.

　　“Record verification and cancellation” shall refer to the act of application to customs by processing trade business enterprises for the removal of supervision and administration on the strength of the stipulated documents after processing and re-export or after the customs procedures such as those for domestic sale have been completed， and the handling of procedures for removal of supervision and administration by customs after examining， verifying and inspecting that the documents are true and comply with the provisions of the relevant laws， and administrative regulations and rules.

　　Article 4　Unless the State has other stipulations， where the imported Materials and Parts for processing trade are subject to the restrictive provisions on import by the State， an operating enterprise shall be exempt from submission of its import licence to customs. Where the finished products for export of processing trade are subject to the restrictive provisions on export by the State， an operating enterprise shall submit to customs its export licence.

　　Article 5　Upon the approval of customs， where Material and Parts imported for processing trade are subject to bonded supervision and administration， customs shall carry out record verification and cancellation after the finished processed products are exported in accordance with the verified actual quantity of re-export after processing. In the case of prior levy of duty at the time of import according to provisions， customs shall return the duty collected after the finished processed products are exported in accordance with the verified actual quantity of re-export after processing.

　　Customs shall， in accordance with the relevant provisions， levy and collect export customs duty of export products of processing trade that are subject to export customs duty.

　　Article 6　Customs shall implement a guarantee system for processing trade goods in accordance with State provisions.

　　Article 7　Processing trade goods shall not be placed under security， pledge or lien.

　　Article 8　Customs may， in accordance with the needs of supervision and administration， verify and inspect processing trade enterprises； and the enterprises shall cooperate. Customs verification and inspection may not affect the normal business activities of enterprises.

　　Article 9　Processing trade enterprises shall， in accordance with the provisions of the PRC， Accounting Law and the relevant State laws， administrative regulations and rules， prepare account books， statements and other relevant documents that comply with the supervisi

on and administration requirements of customs. They shall record the details of import， storage， assignment， transfer， sale， processing， use， wastage and export， etc. related to the processing trade goods of the enterprise， and shall carry out accounting on the strength of legal and valid vouchers.

　　Processing trade enterprises shall， in accordance with provisions， submit to customs documents such as the annual statement of the production and business activities of the enterprise in the previous year.

　　PART TWO　RECORD FILING OF PROCESSING TRADE GOODS

　　Article 10　Operating enterprises shall handle record filing procedures for processing trade goods with the competent customs of the place where the processing enterprise is located.

　　Where the operating enterprise and the processing enterprise are not within the same jurisdiction of a directly-governed customs， they shall handle the record filing procedures for the goods in accordance with the regulations of customs on administration of cross-jurisdiction processing trade.

　　Article 11　When handling the record filing procedures for processing trade goods， operating enterprises shall truthfully declare the form of trade， Unit Consumption， port（s） of import and export， as well as the name of merchandise， number of merchandise， specifications and model， price and place of origin of the imported Materials and Parts and the finished products for export.

　　Article 12　When handling the record filing procedures for processing trade goods， operating enterprises shall submit the following documents：

　　1. valid approval documents issued by the competent department that consents to the engagement in processing trade；

　　2. where the operating enterprise has the processing capacity itself， a Production Capacity of Pr

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