|
Measures of the Customs of the People's Republic of China on the Control of Processing Trade Goods
[Expired]
|
中華人民共和國海關對加工貿易貨物監管辦法
[失效]
|
【法寶引證碼】
|
|
|
|
|
|
|
|
| | |
Order of the General Administration of Customs of the People's Republic of China (Order No.113) The Measures of the Customs of the People's Republic of China on the Control of Processing Trade Goods, which were adopted at the executive meeting of this Administration on January 7, 2004, are hereby promulgated and shall come into force on April 1, 2004. Mu Xinsheng, the Director February 26, 2004 Measures of the Customs of the People's Republic of China on the Control of Processing Trade Goods
| | 中華人民共和國海關總署令 (第113號) 《中華人民共和國海關對加工貿易貨物監管辦法》經2004年1月7日署務會審議通過,現予發布,自2004年4月1日起施行。 署長 牟新生 二00四年二月二十六日 中華人民共和國海關對加工貿易貨物監管辦法
|
Chapter I General Provisions
| | 第一章 總則
|
Article 1 In order to promote the healthy development of processing trade, and to regulate the customs control of processing trade goods, the present Measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations.
| | 第一條 為了促進加工貿易健康發展,規範海關對加工貿易貨物管理,根據《中華人民共和國海關法》及其他有關法律、行政法規,制定本辦法。
|
Article 2 The present Measures apply to the formalities for the filing for records, import and export customs declaration, processing, regulation, and verification and writing-off of processing trade goods. The filing for records, import and export customs declaration, processing, regulation, and verification and writing-off of goods under processing trade shall be conducted through paper documents and electronic data.
| | 第二條 本辦法適用于辦理加工貿易貨物備案、進出口報關、加工、監管、核銷手續。 加工貿易貨物的備案、進出口報關、核銷,應當采用紙質單證和電子數據的形式。
|
Article 3 Meaning of the following terms used herein: The term "processing trade" refers to the business activities in which the operating enterprise imports all or part of the raw or ancillary materials, spare parts, components, and packaging materials (hereinafter referred to as materials), and after processing or assembling, re-exports the finished products. It includes processing of supplied materials and processing of imported materials. The term "processing of supplied materials" refers to the business activities in which the imported materials are supplied by the overseas enterprise, and the operating enterprise need not pay foreign exchange for the import, but just carries out processing or assembling in accordance with the requirements of the overseas enterprise, and charges for the processing, with the finished products being marketed by the overseas enterprise. The term "processing of imported materials" refers to the business activities in which the operating enterprise pays foreign exchange for the import, and exports the finished products. The term "goods under processing trade" refers to the imported materials, and finished processed products under processing trade, as well as the leftover materials, inferior products, and byproducts generated during the processing, etc. The term "processing trade enterprises" shall include the operating enterprises and processing enterprises that have been registered with the customs. The term "operating enterprise" refers to the various kinds of import and export enterprises and foreign-funded enterprises that conclude the contracts of processing trade import and export with foreign parties, as well as the foreign processing and assembling service companies that have obtained the license for processing of imported materials upon approval. The term "processing enterprise" refers to the manufacturing enterprises that, upon entrustment by the operating enterprises, assume the processing or assembling of the imported materials and that have the status of legal person, as well as the factories without the status of legal person that are established by the operating enterprises, but employ relatively independent accounting and have obtained the business certificate (license) of industry and commerce. The term "unit consumption quantity" refers to the quantity of the imported materials consumed per finished export product by the processing or manufacturing entity under normal production conditions, and it is referred to as "unit consumption" for short. The term "deep processing and transfer" refers to the business activities in which the processing trade enterprise transfers the products processed by using bonded imported materials to another processing trade enterprise for further processing and re-export. The term "undertaking enterprise" refers to the production enterprise that concludes the processing contract with the operating enterprise and undertakes the outward processing operations entrusted by the operating enterprise. The undertaking enterprise must register with the customs and have the corresponding production capacity. The term "outward processing" refers to the act of the processing trade enterprise to, as a result of the restriction of its own production operations and upon approval of the customs and after finishing the relevant formalities, entrust the undertaking enterprise to process a certain operation procedure with respect to the processing trade goods, and transport back the processed goods back to the operating enterprise within a prescribed time limit for final re-export. The term "inspection" refers to the act of the customs to check and verify whether the processing and production capacity, as well as the import, transport, storage, processing, assembling, assignment, transfer, sale or export of processing trade goods, etc., declared by the processing trade enterprise conform to the facts and are in compliance with the relevant laws, administrative regulations and rules, through such methods as verification of data, examination of documents, verification of goods against the relevant account books, etc. The term "verification and writing-off" refers to the act of the customs, at the application of the processing trade operating enterprise for lift of control after completing the formalities for re-export or domestic sale etc., to lift the control if the application of the operating enterprise is genuine and complies with the relevant laws, administrative regulations and rules upon examination and inspection.
| | 第三條 本辦法下列用語的含義: 加工貿易,是指經營企業進口全部或者部分原輔材料、零部件、元器件、包裝物料(以下簡稱料件),經加工或者裝配後,將制成品複出口的經營活動,包括來料加工和進料加工。 來料加工,是指進口料件由境外企業提供,經營企業不需要付彙進口,按照境外企業的要求進行加工或者裝配,只收取加工費,制成品由境外企業銷售的經營活動。 進料加工,是指進口料件由經營企業付彙進口,制成品由經營企業外銷出口的經營活動。 加工貿易貨物,是指加工貿易項下的進口料件、加工成品以及加工過程中產生的邊角料、殘次品、副產品等。 加工貿易企業,包括經海關注冊登記的經營企業和加工企業。 經營企業,是指負責對外簽訂加工貿易進出口合同的各類進出口企業和外商投資企業,以及經批准獲得來料加工經營許可的對外加工裝配服務公司。 加工企業,是指接受經營企業委托,負責對進口料件進行加工或者裝配,且具有法人資格的生產企業,以及由經營企業設立的雖不具有法人資格,但實行相對獨立核算並已經辦理工商營業證(執照)的工廠。 單位耗料量,是指加工貿易企業在正常生產條件下加工生產單位出口成品所耗用的進口料件的數量,簡稱單耗。 深加工結轉,是指加工貿易企業將保稅進口料件加工的產品轉至另一加工貿易企業進一步加工後複出口的經營活動。 承攬企業,是指與經營企業簽訂加工合同,承接經營企業委托的外發加工業務的生產企業。承攬企業須經海關注冊登記,具有相應的加工生產能力。 外發加工,是指加工貿易企業因受自身生產工序限制,經海關批准並辦理有關手續,委托承攬企業對加工貿易貨物的某道工序進行加工,在規定期限內將加工後的產品運回本企業並最終複出口的行為。 核查,是指海關通過核實數據、審查單證、核對實物及相關帳冊等方法檢查核實加工貿易企業申報的加工生產能力以及進口、運輸、存儲、加工、裝配、轉讓、轉移、銷售或者出口加工貿易貨物等情況,是否與實際相符、是否符合有關法律、行政法規、規章規定的行為。 核銷,是指加工貿易經營企業加工複出口或者辦理內銷等海關手續後,憑規定單證向海關申請解除監管,海關經審查、核查屬實且符合有關法律、行政法規、規章的規定,予以辦理解除監管手續的行為。
|
Article 4 Except when the state has otherwise provisions, where the imported materials under processing trade fall within import restrictions imposed by the state, the operating enterprise shall be exempted from submitting the import license to the customs; where the finished export products of processing trade fall within the export restrictions imposed by the state, the operating enterprise shall submit the export license to the customs.
| | 第四條 除國家另有規定外,加工貿易進口料件屬于國家對進口有限制性規定的,經營企業免于向海關提交進口許可證件;加工貿易出口制成品屬于國家對出口有限制性規定的,經營企業應當向海關提交出口許可證件。
|
Article 5 Where the imported materials under processing trade are under the control of bonded goods, the customs shall, after the finished goods are exported, make verification and writing-off according to the verified quantity of the goods actually processed and exported. Where taxes are collected in advance pursuant to the provisions, the customs shall, after the finished goods are exported, return the collected taxes according to the verified quantity of the goods actually processed and exported. Where export customs duties shall be levied on the export products under processing trade, the customs shall collect the export customs duties pursuant to the relevant provisions.
| | 第五條 經海關批准,加工貿易項下進口料件實行保稅監管的,待加工成品出口後,海關根據核定的實際加工複出口的數量予以核銷;對按照規定進口時先征收稅款的,待加工成品出口後,海關根據核定的實際加工複出口的數量退還已征收的稅款。 加工貿易項下的出口產品屬于應當征收出口關稅的,海關按照有關規定征收出口關稅。
|
Article 6 The customs shall apply the system of guarantee with respect to processing trade goods pursuant to the provisions of the state.
| | 第六條 海關按照國家規定對加工貿易貨物實行擔保制度。
|
Article 7 Processing trade goods may not be mortgaged, pledged, or placed under lien.
| | 第七條 加工貿易貨物不得抵押、質押、留置。
|
Article 8 The customs may, according to the needs of control, make inspections over the processing trade enterprises, which shall render cooperation. Customs inspections shall not affect the normal business activities of the enterprises.
| | 第八條 海關根據監管需要,可以對加工貿易企業進行核查,企業應當予以配合。海關核查不得影響企業的正常經營活動。
|
Article 9 Processing trade enterprises shall, in accordance with the Accounting Law of the People's Republic of China and the relevant laws, administrative regulations and rules of the state, establish account books, statements, and other relevant documents that comply with the requirements of customs control to record the information of import, storage, assignment, transfer, sale, processing, use, wearing-off, and export, etc., relating to its processing trade goods, keep accounts and make accounting on the basis of legal and valid certificates. A processing trade enterprise shall, pursuant to the provisions, submit to the customs the annual statements of the business operations of the previous year and other relevant documents.
| | 第九條 加工貿易企業應當根據《中華人民共和國會計法》及國家有關法律、行政法規、規章的規定,設置符合海關監管要求的賬簿、報表及其他有關單證,記錄與本企業加工貿易貨物有關的進口、存儲、轉讓、轉移、銷售、加工、使用、損耗和出口等情況,憑合法、有效憑證記賬並進行核算。 加工貿易企業應當按照規定向海關提交上年度企業生產經營活動的年度報表等資料。
|
Chapter II Filing for Record of Processing Trade Goods
| | 第二章 加工貿易貨物備案
|
Article 10 An operating enterprise shall go through the formalities for filing for record of the processing trade goods with the customs of the place where the processing enterprise is located. Where the operating enterprise and the processing enterprise are not within the jurisdiction of the same customs directly under the General Administration of Customs (GAC), the formalities for the filing for record of goods shall be carried out pursuant to the provisions of the customs on the administration of processing trade in different places.
| | 第十條 經營企業應當向加工企業所在地主管海關辦理加工貿易貨物備案手續。 經營企業與加工企業不在同一直屬海關管轄的區域範圍的,應當按照海關對異地加工貿易的管理規定辦理貨物備案手續。
|
Article 11 Where an operating enterprise goes through the formalities for the filing for record of processing trade goods, it shall faithfully report the trade method, unit consumption, ports of import and export, as well as the commodity names, commodity numbers, specifications and types, prices, and origins, etc., of the imported materials and export products.
| | 第十一條 經營企業辦理加工貿易貨物備案手續,應當如實申報貿易方式、單耗、進出口口岸,以及進口料件和出口成品的商品名稱、商品編號、規格型號、價格和原產地等。
|
Article 12 An operating enterprise shall submit the following documents when going through the formalities for filing for record of processing trade goods:
| | 第十二條 經營企業辦理加工貿易貨物備案手續,應當提交下列單證:
|
1) Valid documents of approval issued by the competent authority agreeing to the operation of processing trade; ...... | | (一)主管部門簽發的同意開展加工貿易業務的有效批准文件; ...... |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at: +86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153) Mobile: +86 133-1157-0713 Fax: +86 (10) 8266-8268 database@chinalawinfo.com
| |
您好:您現在要進入的是北大法律英文網會員專區,如您是我們英文用戶可直接 登錄,進入會員專區查詢您所需要的信息;如您還不是我們 的英文用戶,請注冊並交納相應費用成為我們的英文會員 。如有問題請來電咨詢; Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153 Mobile: +86 13311570713 Fax: +86 (10) 82668268 E-mail: database@chinalawinfo.com
|
| | | | | |
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|