Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Revised in May 2018)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Revised in May 2018)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Revised in May 2018)
Order of the General Administration of Customs No.240
May 29, 2018
Chapter I General Provisions
Article 1 With the goal of promoting the healthy development of processing trade and regulating the administration of processing trade goods by Customs, the Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (hereinafter referred to as the "Measures") have been formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations.
Article 2 The Measures apply to the formalities of the establishment of the manual, import and export customs declarations, as well as the processing, supervision, verification, and writing-off of processing trade goods.
Processing trade and operation enterprises, processing enterprises and undertakers shall be subject to the supervision by the Customs pursuant to the Measures.
Article 3 The term "processing trade" herein refers to business activities in which an operating enterprise imports all or part of the raw or ancillary materials, spare parts, components, and packaging materials (hereinafter collectively referred to as materials) and after processing or assembly, re-exports the finished products, including both the processing of supplied materials and the processing of imported materials.
Article 4 Except otherwise provided by the State, where the imported materials under processing trade fall under the import restrictions as imposed by the State, the operating enterprise shall be exempted from submitting the import license to Customs.
Where the finished export products of processing trade fall under the export restrictions as imposed by the State, the operating enterprise shall submit the export license to Customs.
Article 5 In the event that the imported materials under processing trade fall under bonded supervision, Customs shall, after the export of the finished goods, complete the verification and writing-off according to the verified quantity of the goods actually processed and exported.
In the event that taxes have been collected on imported materials under processing trade in advance pursuant to the relevant provisions, Customs shall, after the export of the finished goods, return the collected taxes according to the verified quantity of the goods actually processed and exported.
Where export customs duties are to be levied on the exported products under processing trade, Customs shall collect the export customs duties pursuant to the relevant provisions.
Article 6 Customs shall carry out the guarantee system with respect to processing trade goods pursuant to the provisions of the State.
Without approval by the Customs, processing trade goods shall not be pledged.
Article 7 Customs shall implement classification supervision over processing trades, with specific administrative measures to be otherwise formulated by the General Administration of Customs (hereinafter referred to as "GACC").
Article 8 Customs may inspect the processing trade enterprises, which must render cooperation.
Customs inspections shall not influence the normal business activities of the enterprises.
Article 9 Processing trade enterprises shall, in accordance with the Accounting Law of the People's Republic of China and relevant provisions of Customs, establish account books, statements, and other relevant documents that comply with the requirements of customs supervision to record the information of import, storage, assignment, transfer, sale, processing, use, wearing-off and export relating to their processing trade goods and keep accounts and make assessments on the basis of legal and valid certificates.
Processing trade enterprises shall apply differentiated management to processing trade goods and non-processing trade goods. Processing trade goods shall be stored at designated places registered with Customs. Where enterprises change their place of storage of processing trade goods, they shall inform the Customs in advance, and go through the formalities for changing the filing.
Chapter II Establishment of Manual of Processing Trade Goods
Article 10 An operating enterprise shall handle the formalities for the establishment of the manual of processing trade goods with the competent Customs in the area where the processing enterprise is located.
Article 11 Unless otherwise stated, when handling the formalities for the establishment of the manual of processing trade goods, an operating enterprise shall faithfully report to Customs the trade method, unit consumption, ports of import and export, as well as the commodity names, commodity numbers, specifications and types, prices, origins and other information of the imported materials and finished export products and shall submit the following documents:
1.
......
Order of the General Administration of Customs No.240
May 29, 2018
Chapter I General Provisions
Article 1 With the goal of promoting the healthy development of processing trade and regulating the administration of processing trade goods by Customs, the Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (hereinafter referred to as the "Measures") have been formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations.
Article 2 The Measures apply to the formalities of the establishment of the manual, import and export customs declarations, as well as the processing, supervision, verification, and writing-off of processing trade goods.
Processing trade and operation enterprises, processing enterprises and undertakers shall be subject to the supervision by the Customs pursuant to the Measures.
Article 3 The term "processing trade" herein refers to business activities in which an operating enterprise imports all or part of the raw or ancillary materials, spare parts, components, and packaging materials (hereinafter collectively referred to as materials) and after processing or assembly, re-exports the finished products, including both the processing of supplied materials and the processing of imported materials.
Article 4 Except otherwise provided by the State, where the imported materials under processing trade fall under the import restrictions as imposed by the State, the operating enterprise shall be exempted from submitting the import license to Customs.
Where the finished export products of processing trade fall under the export restrictions as imposed by the State, the operating enterprise shall submit the export license to Customs.
Article 5 In the event that the imported materials under processing trade fall under bonded supervision, Customs shall, after the export of the finished goods, complete the verification and writing-off according to the verified quantity of the goods actually processed and exported.
In the event that taxes have been collected on imported materials under processing trade in advance pursuant to the relevant provisions, Customs shall, after the export of the finished goods, return the collected taxes according to the verified quantity of the goods actually processed and exported.
Where export customs duties are to be levied on the exported products under processing trade, Customs shall collect the export customs duties pursuant to the relevant provisions.
Article 6 Customs shall carry out the guarantee system with respect to processing trade goods pursuant to the provisions of the State.
Without approval by the Customs, processing trade goods shall not be pledged.
Article 7 Customs shall implement classification supervision over processing trades, with specific administrative measures to be otherwise formulated by the General Administration of Customs (hereinafter referred to as "GACC").
Article 8 Customs may inspect the processing trade enterprises, which must render cooperation.
Customs inspections shall not influence the normal business activities of the enterprises.
Article 9 Processing trade enterprises shall, in accordance with the Accounting Law of the People's Republic of China and relevant provisions of Customs, establish account books, statements, and other relevant documents that comply with the requirements of customs supervision to record the information of import, storage, assignment, transfer, sale, processing, use, wearing-off and export relating to their processing trade goods and keep accounts and make assessments on the basis of legal and valid certificates.
Processing trade enterprises shall apply differentiated management to processing trade goods and non-processing trade goods. Processing trade goods shall be stored at designated places registered with Customs. Where enterprises change their place of storage of processing trade goods, they shall inform the Customs in advance, and go through the formalities for changing the filing.
Chapter II Establishment of Manual of Processing Trade Goods
Article 10 An operating enterprise shall handle the formalities for the establishment of the manual of processing trade goods with the competent Customs in the area where the processing enterprise is located.
Article 11 Unless otherwise stated, when handling the formalities for the establishment of the manual of processing trade goods, an operating enterprise shall faithfully report to Customs the trade method, unit consumption, ports of import and export, as well as the commodity names, commodity numbers, specifications and types, prices, origins and other information of the imported materials and finished export products and shall submit the following documents:
1.
......