One, overview

(a) definition:

1: materials, processing trade imports from abroad, in the domestic processing and assembly, finished product shipped abroad after overseas trade. "Two out", but is not equal to the bonded logistics goods allowed temporary entry and exit of goods and.

2, the form of processing trade: the processing and feed processing

Unit 3: any foreign trade, processing trade unit, if the contract for the record, to meet the above requirements. Constant expression is:

The processing factory:

Bonded factories: engaged in bonded processing factories, often in the early days, can choose in the bonded zone, export processing zone.

Bonded group: the same area, led by a foreign trade company, continuous processing organization a number of processing enterprises combine multiple hierarchy, process of materials. Together they form the economic union.

4, the processing trade structure: (two sometimes unified sometimes not unified)

Business: signed bonded processing trade and is responsible for the materials import and export of finished products unit.

Processing enterprises: materials processing enterprises.

China's implementation of "enterprise" management for both, and the processing trade in two different conditions, choose a low processing trade management.

5, bonded processing goods: bonded goods for processing trade. Approved by the customs to handle the formalities, the territory is not processed or assembled, re-exported goods. Including: raw materials, packaging materials, finished products, semi-finished products.

(two) feature bonded processing goods:

1, the record filing shall be bonded: bonded, the record shall be bonded. (this is the bonded premises)

The record principle:

The legitimate business: qualification, business license, material is not a prohibited area (in the case of restricted goods, permits)

② re-exported: the flow of clear, import and balance

③ can monitor: refers to conditions.

2, tax deferred: (this is bonded connotation)

When imported bonded imports, actual export finished the consumed materials duty-free, but not the export of materials used are taxed, and pay interest, such as the genus license management, and to submit a license.

3, supervision extension: (the)

4 clearance: verification, verification to confirm by materials processing, import and balance (means: to provide consumption data),

(three) the bonded processing cargo supervision mode:

1, regional type of supervision:

Physical Seine Supervision: cross-border industrial zone, export processing zone (FTZ),

Non physical Seine supervision:

2, supervision means supervision type:

Paper manual regulation: a lot of use. Small and medium-sized enterprises to use. The contract management unit, to perform the guarantee deposit account system.

Electronic manual regulation: is the promotion. The small and medium-sized enterprise application. The contract management unit, to perform the guarantee deposit account system.

(paper books and electronic books: they are instead of a new era. )

Electronic books Supervision: large enterprises to use. Do not perform "deposit account" system and super large enterprise. Management unit is the enterprise.

(electronic manual and electronic books: because the enterprise is different, but their record, feeding, export, verification and implement computer network management. )

The two kind of classification is not either this or that management, the reality of an enterprise often to both.

(a) for verification:

Bonded goods 1 period, processing trade:

Manual management of goods: 1+1

E-handbook Management: the first batch of goods account books recording materials to revocation check books.

*, Processing Zone bonded processing goods: materials in the area to the finished product area through the customs clearance (contract management?)

2, apply for verification period:

Manual paper: after the expiry of 30 days after the last batch of finished products shipped 30 days.

Electronic books: 6 months in a newspaper. The full 6 months, then report within 30 days thereafter.

*, Processing Zone bonded processing goods: 6 months in a newspaper of inbound and outbound (area) of the actual situation and balances.

Bonded processing goods two, paper-based manual:

(a) the supervision program: contracts, customs declaration, contract report. The basic procedure of electronic books management: record declaration, report case.

(two) the contract for the record:

1, the definition of contract for the record

The customs administrative licensing

② a legal contract to the processing of Customs to contract for the record (record results: goods of the bonded), to receive the "Registration Handbook for processing trade".

For the record: the essence of the contents of the contract to write into a register manual

A legal contract: by the competent department of commerce contract approval, received "approval certificate" and the necessary permits the processing trade business.