加工贸易审批管理暂行办法 Administration of the Examination and Approval of Processing Trade Tentative Procedures

[1999]外经贸管发第314号
(Issued by the Ministry of Foreign Trade and Economic Cooperation on 27 May 1999 and effective as of 1 June 1999)
颁布日期：19990527 　实施日期：19990601 　颁布单位：对外贸易经济合作部

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures have been formulated pursuant to the PRC, Foreign Trade Law, the PRC, Customs Law, the State Council, Trial Implementation of the Security Bank Deposit Account System for Imported Materials and Parts for Processing Trade Official Reply (Guo Han [1995] No. 109) and the State Council General Office, Transmission of the State Economic and Trade Commission, Further Improving the Security Bank Deposit Account System for Processing Trade Opinion Circular (Guo Ban Fa [1999] No. 35) in order to further strengthen administration of processing trade, safeguard normal business order and ensure the healthy development of processing trade.

　　Article 2　For the purposes of these Procedures, "processing trade" means the business activity of bonded import from abroad of all or some raw and secondary materials, components, parts, mechanical components and packing materials (Imported Materials and Parts) and the re-export thereof as finished products after processing or assembling by an enterprise in China. It includes processing of supplied materials and processing of purchased materials.

　　"Processing of supplied materials" means a processing trade arrangement whereby a foreign business entity provides the Imported Materials and Parts, the provision of which requires neither payment of foreign exchange for import nor compensation out of the processing fee, and whereby the finished products are sold by the foreign enterprise and the operating enterprise collects a processing fee.

　　"Processing of purchased materials" means a processing trade arrangement in which the operating enterprise uses foreign exchange to import the Imported Materials and Parts and then sells abroad and exports the finished products.

　　Article 3　For the purposes of these Procedures, "operating enterprise" means any type of import and export enterprise or foreign investment enterprise which is responsible for entering into a foreign processing trade import and export contract as well as export processing and assembling service companies which have been approved and have obtained permission to engage in the business of processing business.

　　For the purposes of these Procedures, "processing enterprise" means a production enterprise with legal person status which accepts the entrustment of an operating enterprise and is responsible for processing or assembling Imported Materials or 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).

　　Article 4　operating enterprises engaging in processing trade must first be examined and receive the approval of the authority for foreign economic relations and trade. The Ministry of Foreign Trade and Economic Cooperation (MOFTEC) is in charge of the administration of the examination and approval of processing trade business nationwide.

　　PART TWO　EXAMINATION AND APPROVAL AUTHORITIES AND DIVISION OF RESPONSIBILITY FOR EXAMINATION AND APPROVAL

　　Article 5　Each provincial level authority for foreign economic relations and trade shall be responsible for the administration, examination and approval of processing trade business in its region and may, on the basis of actual need, delegate examination and approval authority for processing trade arrangements to some prefectural (municipal) and county (municipal) level authorities for foreign economic relations and trade, provided that it first submits the same to MOFTEC for the record.

　　Article 6　Authorities for foreign economic relations and trade at each level which have been delegated the authority to examine a

nd approve processing trade business (Processing Trade Examination and Approval Authorities) must cut a special seal for the examination and approval of processing trade business conforming with the uniform specifications and form specified by MOFTEC. Specimens of all such seals shall be submitted by the provincial level authority for foreign economic relations and trade to MOFTEC for the record.

　　Article 7　The list of Processing Trade Examination and Approval Authorities at each level and (specimens of) their special seals for the examination and approval of processing trade business shall be sent by MOFTEC to the General Administration of Customs for the record.

　　Article 8　Processing Trade Examination and Approval Authorities at each level shall have the capability to use the computerized examination, approval and administration system to examine and approve processing trade arrangements by and must have the corresponding computerized administration equipment, join the China International Electronic Commerce Network and link to MOFTEC's network.

　　Article 9　Engagement in processing trade business of imported raw materials for which the State, vis-à-vis processing trade import, implements control by balancing the total quantity, including such merchandise as cotton, sugar, vegetable oil, wool, natural rubber, crude oil and finished oil products shall be subject to the examination and approval of the provincial level Processing Trade Examination and Approval Authority of the place where the operating enterprise (including parent companies formerly subordinate to ministries and commissions, and their subsidiaries) is registered. Provincial level examination and approval authorities may not delegate their examination and approval authority for such business to lower levels.

　　Other processing trade businesses shall be subject to the examination and approval of Processing Trade Examination and Approval Authority of the place where the operating enterprise (including parent companies formerly subordinate to ministries and commissions, and their subsidiaries) is registered.

　　PART THREE　DOCUMENTS AND MATERIALS TO BE SUBMITTED

　　Article 10　When an operating enterprise applies to engage in processing trade business, it must submit the following supporting documents and materials:

　　1. a written application drawn up by the operating enterprise and an "Application Form for Processing Trade Business" bearing the official seal of the operating enterprise (see Appendix One for the format);

　　2. the operating enterprise's import and export rights approval document (or foreign investment enterprise approval certificate) and business licence (photocopies);

　　3. the original of the document attesting to processing enterprise's production capabilities issued by the competent county or higher level authority for foreign economic relations and trade of the place where the processing enterprise is registered (see Appendix Three for the format) and the processing enterprise's business licence (photocopy);

　　4. the import and export contract concluded by the operating enterprise with the foreign party (original);

　　5. the original of the processing agreement (contract) concluded between the operating enterprise and the processing enterprise; and

　　6. other supporting documents and materials whose submission the examination and approval authority considers necessary.

　　Article 11　If the operating enterprise or the processing enterprise is a foreign investment enterprise, it must, in addition to the supporting documents and materials specified in Article 10 hereof, submit the competent foreign economic relations and trade authority approved contract and articles of association capable of demonstrating the enterprise's scope of production and operation as well as supporting documents attesting that construction is complete, that production has beg

un, that the contributions of the parties have been paid in on schedule and that the enterprise has passed the joint annual inspection.

　　Article 12　Enterprises engaging in processing trade of the following special merchandise must, in addition to the supporting documents and materials specified in Articles 10 and 11 hereof, submit the other corresponding supporting documents and materials specified below,:

　　1. enterprises engaged in processing trade of Imported Materials and Parts which fall under the category of scrap metals or other discarded articles must submit an approval document for the import of the materials and parts issued by the State Administration of Environmental Protection in accordance with the relevant regulations; and

　　2. enterprises engaged in processing trade involving Imported Materials and Parts or exported finished products which fall under the category of chemical products which can easily be manufactured into poisons or civil-military dual-use chemicals must submit the approval documents for the import of the materials and parts or export of the finished products issued by the relevant authority in accordance with the relevant regulations.

　　PART FOUR　EXAMINATION AND APPROVAL OF PROCESSING TRADE BUSINESS (CONTRACTS)

　　Article 13　When examining and approving processing trade business, Processing Trade Examination and Approval Authorities at each level must examine the relevant supporting documents and materials submitted by the operating enterprise in strict accordance with the provisions of Articles 10, 11 and 12 hereof, strictly prohibit "three no" (no factory, no processing equipment and no workers) enterprises from engaging in processing trade and prevent enterprises from engaging in such illegal activities as smuggling under the guise of processing trade, e

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