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  Characteristics of processing imported materials do not pay foreign exchange, exports only collect payment (processing fee), ownership of the Assembly processing an incoming, products must be composite outPort, import and export of goods under processing, under normal circumstances, countries do not impose export license management and does not levy import duties.
  Customs verification procedures
  In accordance with the customs regulations on administration of foreign processing and assembling business article 6th processing assembling contract must contract expires, or within one month after the last batch of manufactured goods exports,With the local tax authorities in the Customs " registration manual " signature verification form, together with the import and export cargo declarations, as well as the relevant documents to the competent customs verification procedures. NuclearWhen the pin should submit the following documents:
  (1) " the foreign processing and assembling Handbook of import and export cargo registered "。
  (2) seal imports and exports of goods by the customs declarations.
  (3) the foreign processing and assembling countertrade contract cancellation application (closed).
  (4) on the rate of loss of products, should provide a detailed description of the processing and manufacturing of materials and processing technology.
   (5) other related materials by the customs. (5) other related materials by the customs.
  Customs to streamline procedures, improve work efficiency, reflect the approach of promotion of production and services, according to different enterprises and commodity trust verification, verification and key verificationMethod for verification:
  ① the trust verification. Refers to the customs of the law-abiding business, documents are complete, implementation of the contract properly, lack of supervision over customs provisions, may be allowed by companies approved by the customs training and self-regulatoryGroup verification on their own. After cancellation of contract, “ Handbook for registration ” and documents should be sent and the Customs archive. Outside, apart from the right to write off random results, generally no longer checks。
  ② General verification also known as document verification. Refers to the customs of the imported raw materials and exporting finished products not involving state license management, bond amount is small, accurate material consumption ration, no smuggling violationsSuspect, take the write-off. Under the methods normally require verification relating to the physical plant and warehousing, account books, only about checking documents, account books, Enterprise only needs to present theCustoms information, models and so on, with the Customs and complete verification.:
  ③ focus on verification. It is a document check and a way of combining plant under nuclear. Mainly applies to the bad reputation, are suspected of smuggling illegal enterprises, or customs within a certain period of timeNeed to focus on supervision of commodities. This requires companies to provide details of imported raw materials, storage, preservation, extraction, storage, use and export of finished products export sales of books, as well asRelated, process flowcharts and other business correspondence and verification under the customs, warehousing, account books and other in kind provide convenient
  Verification in the following cases, should take the initiative to the customs-related procedures:
  ① necessary for acquisition, reduction, tax exemption procedures. Is processed after the remaining scrap metal, free licenses of imported goods, taxed by the Customs according to its real value the valuationOr, where appropriate, tax relief, corporate tax in accordance with customs or tax exemptions. After the second is contract requires external performance of processing enterprises, due to the improved production technology and management and the rest of the material;Increased production of finished products, approved by original examination and approval organ to domestic sales, customs is true, the value in the total value of the imported materials and parts worth 2% and 3,000 yuan in the following, freePort cargo permit and tax exemption, its excess, free licenses of imported goods, according to the material tax. Third, under the contract of imported materials and processed products, and the holder wishing to transfer to domestic or foreignUnilateral termination of the contract, processing requests to the stock parts or manufactured goods sold to cover fees, approved by the original approval authority and approval of the customs, according to the General provisions of the imported goods to theCustoms import formalities, which involves taxable goods, and pay taxes according to regulations, state license management products, should also apply for an import permit.
  ② transfer processing of semi-finished products. Importing materials after processing and Assembly do not export directly, but transferred to and undertake the processing of imported materials and parts manufactured goods exported for processing and assembling, Unit in conjunction with the acceptance of the transfer by the transfer of material processing unit signed a purchase and sale or consignment processing contract and other relevant documents to the Customs for the closing and cancellation procedures.
  ③ the need to extend the suspension, or the contract of assignment. Due to special circumstances, when a contract is required to extend the suspension, or transfer, shall apply to the approval authority within 10 days of approval, contracts manager
  Verification is completed, enterprises to receive the Customs processing and assembling “ write-offs clear table ” and customs regulations dealing with imports of machinery and equipment under the contract.

contract registration
  (1)Apply for contracts.
  Customs declaration should be signed in the foreign processing contract within 1 month from the date of ratification of the following documents to apply for the contract registration formalities.
  ① national foreign economic and Trade Department approved business documents;
  ② the customs registration certificate issued by the Customs;
  ③ management unit of the Customs seals, special chapters, chapters and change the impression of the contract and a copy of customs declaration documents;
  (The above processing business enterprises must submit a document for the first time);
  ④ certificate of approval Department approval documents or contracts (other than if required project approved by the Ministry of trade and economic cooperation, should also provide the Ministry approved file);
  ⑤ processing units or foreign trade (industry and trade) company license;
  ⑥ tax registration certificate issued by the tax authorities;
  ⑦ foreign official a copy of the contract signed and parts inventory, material consumption ration and other;
   ⑧ applicants purchase and then fill it to the Customs signature " the foreign processing and assembling Handbook of import and export cargo registered ";
  ⑨ other documents deemed necessary by the Customs such as letter of guarantee.
  (2) accept the audit.
  Processors should accept the customs of their documents and process audit and investigation of the premises, equipment, in particular the application for processing and assembling business for the first time, or the current sensitivity of commodity processingPurpose enterprise, the Customs should detail business productivity, manufacturing processes, production organization and management decision-making mechanism and enterprise accounting system and other basic info about the enterprises, so that customsThe evaluation of enterprises credit, providing the basis for customs classification managed enterprise.
  (3) receive " registration manual ". Contract registration in order to finally achieve qualifications of customs clearance. Therefore, was established as the national policy provides, in line with the customs supervisionRequirements of the contract, may contracts to the head of customs collection covers customs dedicated chapter and manual number “ registration Handbook of import and export of the foreign processing and assembling goods ”. Customs DeclarationThis guide to customs for processing assembling contract materials, equipment imports and exports of manufactured goods under customs procedures. Customs declaration should take care " " registration manual, and if you are missing a, Should be promptly reported to the responsible customs office, and the original of documents to the responsible Customs Office of import and export goods, verification by the Customs the case, be issued retrospectively. Customs issued " registration manual" Qian, about the import and export of goods shall not be.
 

 
 
   
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