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

e of termination of the contract.

　　Article 31　When reporting to customs for verification， an operating enterprise shall truthfully declare the details of imported Materials and Parts， finished products for export， scraps， leftover Materials and Parts， damaged or sub-standard goods， by-products

and Unit Consumption， and shall submit to customs the processing trade handbook， special declaration form for import and export goods of processing trade and other documents required to be submitted by customs.

　　Article 32　If the documents are complete and valid after examination and verification， the filing for verification shall be accepted by customs. If customs does not accept the filing， it shall notify the enterprise in writing of the reasons therefor. The enterprise shall file for verification again in accordance with provisions.

　　Article 33　Record verification and cancellation of customs may use paper form record verification and cancellation or electronic data record verification and cancellation. If necessary， verification and inspection may be conducted in the factory； and the enterprise shall cooperate.

　　Customs shall conduct record verification and cancellation within 30 days of the date of acceptance of the filing for verification. If an extension is required due to special circumstances， the time period may be extended for 30 days by the director of a directly-governed customs or of a subordinate customs authorized by the director of a directly-governed customs.

　　Article 34　If the bonded imported Materials and Parts or finished products of processing trade are to be sold domestically for any reason， customs shall， on the strength of a valid approval document that approves domestic sale of the competent department， levy duty on the bonded imported Materials and Parts and interest on deferred duty in accordance with the law. In the case of imported Materials and Parts that are subject to restrictive provisions on import by the State， the operating enterprise shall also submit an import licence to customs.

　　Article 35　If an operating enterprise for any reason transports processing trade goods out of China as return shipment， customs shall carry out record verification and cancellation on the strength of the relevant return shipment documents.

　　If， upon the approval of customs， an operating enterprise abandons processing trade goods， it shall be handled in accordance with the regulations of customs for the administration of abandonment of imported goods. Customs shall carry out record verification and cancellation on the strength of the relevant documents on the acceptance of abandonment.

　　Article 36　Scraps， leftover Materials and Parts， damaged or sub-standard goods and by-products produced in the course of production by operating enterprises， and damaged bonded goods， shall be handled in accordance with the regulations of customs for the administration of scraps， leftover Materials and Parts， damaged or sub-standard goods， by-products and damaged bonded goods of processing trade. Customs shall carry out record verification and cancellation on the strength of the relevant documents.

　　Article 37　If an operating enterprise has lost the processing trade handbook， it shall report to customs in a timely manner.

　　Customs shall carry out record verification and cancellation of the lost processing trade handbook after handling the matter in accordance with the relevant provisions.

　　Article 38　In regards to a processing trade handbook that has been granted a conclusion of case upon record verification and cancellation， customs shall issue a Notice of Conclusion of Record Verification and Cancellation to the operating enterprise.

　　Article 39　If an operating enterprise provides a guarantee， customs shall release the guarantee in accordance with provisions after the conclusion of record verification and cancellation.

　　Article 40　Documents of record filing and record verification and cancellation of processing trade goods shall be retained for three years from the date of conclusion of record verification and cancellation of the processing trade handbook.

　　Article 41　If a processing trade enterprise divides， merg

es or is bankrupt， it shall report to customs in a timely manner， and shall complete customs formalities.

　　If processing trade goods are sealed by a people‘s court or the relevant administrative law enforcement authorities， the processing trade enterprise shall report the matter to customs within five working days of the date on which the processing trade goods are sealed.

　　PART FIVE　LEGAL LIABILITY

　　Article 42　In case of an violation of the provisions hereof， and smuggling or an act in violation of the provisions of customs on supervision and administration is constituted thereby， customs shall handle the matter in accordance with the relevant provisions of the PRC， Customs Law and the PRC， Customs Law Administrative Sanctions Implementing Rules. Where a criminal offence is constituted， criminal liability shall be pursued in accordance with the law.

　　PART SIX　SUPPLEMENTARY PROVISIONS

　　Article 43　Engagement in processing trade business by bonded factories shall be handled in accordance with the regulations of customs for the administration of bonded factories engaging in processing trade.

　　Article 44　Processing of purchased materials by bonded groups shall be handled in accordance with the regulations of customs for the administration of supervision and administration of processing of purchased materials by bonded groups.

　　Article 45　Engagement in processing trade business by processing trade enterprises that implement computer network supervision and administration of processing trade shall be handled in accordance with the regulations of customs for the administration of processing trade enterprises the implement computer network supervision and administration.

　　Article 46　Engagement in processing trade business by processing trade enterprises in special customs supervision zones such as bonded zones and export processing zones shall be handled in accordance with the regulations of customs for the administration of special customs supervision zones such as bonded zones and export processing zones.

　　Article 47　The declaration and verification of Unit Consumption shall be handled in accordance with the regulations of customs for the administration of Unit Consumption in processing trade.

　　Article 48　Customs shall separately formulate the regulations for the administration of prior levy of duty and subsequent refund after export at the time of import of processing trade goods.

　　Article 49　The General Administration of Customs shall be responsible for the interpretation of these Procedures.

　　Article 50　These Procedures shall be effective as of 1 April 2004

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/