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

ocessing Enterprise in Processing Trade Certificate issued by the competent department shall be submitted；

　　3. where the operating enterprise commissions processing， the processing commission contract signed by the operating enterprise and the processing enterprise， and the Production Capacity of Processing Enterprise in Processing Trade Certificate of the processing enterprise issued by the competent department shall be submitted；

　　4. contracts signed by the operating enterprise with foreign parties； and

　　5. other supporting documents and materials deemed necessary by customs.

　　Article 13　Where， upon examination and verification of customs， the documents are complete and valid and the provisions of Articles 10 to 12 hereof are satisfied， customs shall， within five working days of the date of receipt of the enterprise‘s application for record filing， grant approval for record filing and verify and issue a processing trade handbook.

　　Where it is necessary to handle the procedures for a guarantee， customs shall verify and issue a processing trade handbook after the operating enterprise has handled the procedures for guarantee in accordance with provisions.

　　Article 14　In any of the following circumstances， customs shall not grant approval for record filing， and shall notify the operating enterprise thereof in writing：

　　1. the import and export of the imported Material and Parts or the finished products for export are prohibited by the State；

　　2. the processing and production of the processed products in China are prohibited by the State；

　　3. customs is unable to implement bonded supervision and administration on the imported Materials and Parts；

　　4. the operating enterprise or the processing enterprise is not permitted to engage in processing trade according to State provisions； or

　　5. the operating enterprise has failed to submit and verify an expired processing trade handbook to customs within the stipulated time limit， but has applied to customs for record filing.

　　Article 15　Where the operating enterprise o

r processing enterprise is in any of the following circumstances， customs may grant approval for record filing after the operating enterprise has provided a security deposit equal to the amount of duty liable or a letter of guarantee from the bank：

　　1. it is suspected of smuggling or violating regulations and the matter has been placed on file for investigation and is being investigated by customs， and the case has not been concluded； or

　　2. it has been ordered to carry out rectification by customs during the period for rectification due to disorganized management.

　　If the operating enterprise or processing enterprise is in any of the following circumstances and customs has reason to believe that the there is a relatively high risk in supervision and administration， it may handle the matter by reference to the preceding paragraph and notify the relevant enterprise in writing：

　　1. leasing factories or equipment；

　　2. engaging in processing trade business for the first time；

　　3. the application for a processing trade handbook has been delayed twice or more than twice； or

　　4. handling record filing of processing trade in a different region.

　　Article 16　If customs discovers that the documents submitted by an operating enterprise when handling the record filing procedures for processing trade goods are not in accord with the facts， it shall handle the matter in accordance with the following provisions：

　　1. if the goods have not yet been imported， customs shall cancel its filed record；

　　2. if the goods have already been imported， the enterprise may apply to return them， or may continue the performance of contract after providing to customs a security deposit equal to the amount of duty liable or a letter of guarantee from a bank.

　　Article 17　Operating enterprises that have already handled the procedures for record filing of processing trade goods may apply to customs for a fascicule or an extension of the processing trade handbook.

　　Article 18　If there are changes to the content of the filed record of processing trade goods， the operating enterprise shall handle the procedures for amendment within the period of validity of the processing trade handbook. Where the approval of the original examination and approval authority is required， it shall also report to the original examination and approval authority for approval.

　　PART THREE　IMPORT， EXPORT AND PROCESSING OF PROCESSING TRADE GOODS

　　Article 19　When importing processing trade goods， operating enterprises may import from abroad， or from special customs supervision zones or bonded warehouses， and may also transfer them in by way of carrying over materials for further processing.

　　When exporting processing trade goods， operating enterprises may export them abroad， or to special customs supervision zones or export supervision warehouses， and may also transfer them out by way of carrying over materials for further processing.

　　Article 20　Operating enterprises shall handle import and export customs declaration procedures for processing trade goods on the strength of the relevant documents such as the processing trade handbook and the special declaration form for import and export goods of processing trade.

　　Article 21　Goods imported and exported by operating enterprises in the form of processing trade shall be included in customs statistics.

　　Article 22　Upon approval of the competent department， operating enterprises may engage in the business of carrying over materials for further processing， and shall handle the relevant procedures in accordance with the regulations of customs for the administration of carrying over materials for further processing of processing trade goods.

　　Article 23　Upon the approval of customs， operating enterprises may engage in the business of contract out of processing. Processing contracted

out shall be carried out within the period of validity of the processing trade handbook.

　　When engaging in the business of contract out of processing， operating enterprises shall not sell the processing trade goods to the contracted enterprise. Contracted enterprises shall not further contract out the processing of processing trade goods to another enterprise.

　　Article 24　Operating enterprises shall transport the processing trade goods such as finished products， scraps， leftover Materials and Parts， damaged or sub-standard goods and by-products that are contracted out for processing back to the enterprise.

　　Article 25　Customs shall not approve contract out of processing in any of the following circumstances：

　　1. the operating enterprise or contracted enterprise is suspected of smuggling or violating regulations and the matter has been placed on file for investigation and is being investigated by customs， and the case has not been concluded；

　　2. the operating enterprise contracts out the processing of a major process； or

　　3. the production and business administration of the operating enterprise or contracted enterprise does not comply with the supervision and administration requirements of customs.

　　Article 26　The operating enterprise and contracted enterprise shall jointly accept supervision and administration of customs. The operating enterprise shall， in accordance with the requirements of customs， truthfully report to customs details such as the dispatch， processing， Unit Consumption and storage of goods that are contracted out for processing.

　　Article 27　If there is an urgent need for processed products for export， operating enterprises may， upon the approval of customs， interchange bonded and non-bonded Materials and Parts.

　　The interchange of bonded and non-bonded Materials and Parts shall be confined within the same enterprise， and shall abide by the principles of same type， same specifications， same quantity and non-profit-making.

　　Bonded imported Materials and Parts for processing of supplied materials shall not be interchanged.

　　Article 28　Operating enterprises that must use non-bonded Materials and Parts due to the needs of processing techniques shall truthfully report to customs in advance the proportion， type， specifications， model and quantity of the non-bonded Materials and Parts to be used. Customs shall verify and deduct the quantity from the total consumption amount of the finished products for export when carrying out record verification and cancellation.

　　Article 29　If an operating enterprise needs to return imported Materials and Parts to the original supplier for replacement due to reasons such as quality problems or inconsistency of the specification and model with the contract， it may handle customs declaration procedures directly with the customs of the port of entry. Bonded imported Materials and Parts that have already been processed may not be returned for replacement.

　　PART FOUR　RECORD VERIFICATION AND CANCELLATION OF PROCESSING TRADE GOODS

　　Article 30　Operating enterprises shall re-export processed imported Materials and Parts within the stipulated time limit， and shall file to customs thereof for verification within 30 days of the export of the last batch of finished products covered by the processing trade handbook or within 30 days of the expiry date of the processing trade handbook.

　　If a contract signed by an operating enterprise with a foreign party is terminated prematurely for any reason， it shall be filed to customs for verification within 30 days of the dat

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/