Processing trade refers to all or part of the imports of operating enterprisesRaw and auxiliary materials, parts, components, packaging materials (hereinafter referred to as "materials"), after processing or assembly, re export of finished productsoperating activities, including incoming processing and incoming processing.[1]Common processingMode of tradeIncluding: incoming processing, incoming processingAssembly businessandCollaborative production。
It is a way to import raw materials, materials or parts in various ways and use domesticthroughputAnd technology, processed into finished products and then exported, so as to obtainadded value。Processing trade is characterized by processingRe exportBusiness, according to the characteristics of the business undertaken, common processingMode of tradeIncluding: incoming processing, incoming processingAssembly businessandCollaborative production。
Feed processing
It is also called "support from import", which means to purchase foreign raw materials and auxiliary materials with foreign exchange, use domestic technology, equipment and labor, process them into finished products, and sell them toForeign market。In this kind of business, the operating enterprises sign contracts with foreign countries to purchase raw materials as buyers, and sign finished products as sellersExport contract。Two contracts are embodied in two transactions, both of which are characterized by the transfer of ownership of goods.Imported material processing tradeIt should be noted that the finished products processed areinternational marketThere must be a market.Otherwise, it is difficult to balance the foreign exchange of imported raw materials. From this point of view, processing with imported materials should bearprice risk And finished productsSales risk。
Processing with supplied materials
It usually means that the processing party is provided with raw materials, auxiliary materials and packaging materials by the foreign party, and processed into finished products according to the quality, specification and style agreed upon by both parties, and delivered to the other party for self collectionprocess cost。Some are all supplied by the other party, some are supplied by the other party, and some are processed by domestic raw materials.In addition, sometimes the other party only puts forward requirements such as style and specification, and the processing party uses local raw and auxiliary materials for processing and production.This practice is often called "processing with supplied materials".
Assembly business
It refers to the equipment, technology and relevant components and parts required for assembly provided by one party and delivered after the other party assembles them into finished products.The business of processing with supplied materials and assembling with supplied materials includes two trade processes, one is the import of raw materials, and the other is the export of products.But these two processes are two aspects of the same trade, not two transactions.Suppliers of raw materials and productsrecipientIt is the same enterprise, and there is no buying and selling relationship between the two parties, butSubcontractingThe processing side earns labor fees, so this kind of trade belongs toservice trade Category.Its advantage is that the processing side can play its own roleLabor resourcesAbundant advantages to provide more employment opportunities;It can supplement the shortage of domestic raw materials and give full play to the domesticproductive potential；By introducing foreign advanced technologyProduction process, learn from foreign advanced management experience, improve domestic technical level andproduct qualityAnd improve the marketability andcompetitive power。Of course, the processing and assembly business with supplied materials is only a kind of labor trade at the initial stage, and the processing party can only earn processing fees. The added value of products in the process of transforming raw materials into finished products is basically occupied by the other party.Because of thisMode of tradeIt is less risky than feed processing, and has been widely developed in Chinaeconomic performance。
Collaborative production
It means that one party provides some accessories or main parts, while the other party uses other accessories produced in its own country to assemble a product for export.The trademark can be determined by both parties through negotiation, either by the manufacturer or the other party.The price of the supplied accessories can be deducted from the payment for goods.Generally, the products produced in collaboration are sold in whole or in part by the other party, or by a third party.
Economic and trade department approval -->tocustomsService CentrePurchase the blank Registration Manual -->pre entry of contracts -->issuance of the OpeningbondAccountContact List -->toBank of ChinaApply for the establishment of account -->Notice of Account Registration issued by the customs verification bank -->The customs conducts computer remote transmission -->After receiving the receipt of successful transmission, verify and issue the Registration Manual.
2. The Approval Certificate of the competent foreign economic and trade department, which belongs to the processing of imported materials, needs to be stampedTax DepartmentSeal.
5. The Certificate of Processing Capacity issued by the local economic and trade department of the processing enterprise.
6. For entrusted processing, the conformity signed between the operating unit and the processing enterprise shall be provided《Contract Law of the People's Republic of China》The subcontracting contract (agreement) of.
7. DevelopmentNon local processing trade, which must be issued by the local customs of the business unitClosure, including the Application Form for Non local Processing in duplicate.
11. If it is necessary to make import and export declaration at a foreign port, the Application Form for Foreign Customs Declaration must be completed.
12. Other information required by the customs.
Note:
1) The customs shall implement the factory inspection system for enterprises engaged in processing trade for the first time;For enterprises with complete documents and qualified factory inspection, the customs will issue the Registration Manual within 3 working days.
2) HandlingProcessing trade contract filingNo need to set upAccount；If the enterprise belongs to Class A, it needs to set up an account and implement "idling";If it is a Class B enterprise, it needs to set up an account,General merchandiseCarry out "idling" and restricted commodities“Actual transfer”；If it is a Class C enterprise, it needs to set up a standing book and implement "actual transfer";Class D enterprises shall not carry out processing trade business.If the business units and processing enterprises are not classified in the same category, the customs shall manage them according to the principle of "lower than higher".If the varieties of imported auxiliary materials provided by foreign businessmen are within the specified range and the amount is less than 5000 US dollars, the manual is not required and will not be included in the account management.
3) According to the latest regulations of the Ministry of Commerce and the General Administration of Customs, "idling" is implemented for Class B enterprises in the central and western regions that encourage project enterprises to carry out processing trade restrictions;
3、 78 types below 5000 dollarsCustomer supplyDocuments required for auxiliary material filing procedures
Within one month after the contract is executed, the enterprise applies to the customs for write off -->pre entry -->customs review -->issuance《AccountWrite off Contact Sheet -->Bank of China write off -->Customs verificationClose -->Print Closenotice。
Note: The enterprise must go through the verification formalities with the customs within the time limit specified by the customs.The customs shall punish those who fail to go through the formalities of verification and cancellation with the customs without justified reasons in accordance with relevant regulations.[3]
2、 Documents required for contract sales
1. The business unit applies for verification report.
2. Import and export declaration form.
3. Registration Manual.
4. Other documents required by the customs, such as accounting sheet, material drawing and other data reflecting the actual processing situation.
Approval of economic and trade department -->change of pre entry to customs service center -->customs review -->issuance《AccountChange Contact Form -->Bank of China account receipt -->remote transmission -->print the contract change approval form after successful transmission.
2、 Documents required for change and extension
1. Fill in the Application Form for Contract Change or the Application Form for Contract Extension, and stamp it with the business unitofficial seal。
2. Altered and extended contracts.
3. Approval documents of the competent foreign trade department.
4. Registration Manual.
5. Application report and other documents required by the customs.
Note: The nature of trade remains unchangedCommodity varietyIf the contract is unchanged, the contract change amount is less than 10000 US dollars (including 10000 US dollars), and the processing period is extended for no more than three months according to the original approved contract, the change formalities will be handled directly at the customs and the Bank of China, and will not be re approved by the foreign trade department.The contract extension shall be applied to the customs within the validity period of the Registration Manual.[3]
4. Approval Form for Goods Withdrawal in Bonded Warehouse.
3、 Handling procedures
Fill in the Approval Form for the Entry (Exit) of Goods in Bonded Warehouse - → Customs approval - → Issue the Entry (Exit) Bill for Goods in Bonded Warehouse - → Handling with the owner's voucherCustoms declaration procedures。[3]
primary coverage
(1) The subject matter of the contract.Processing and assembly businessThe subject matter of the contract andbusiness contractThe subject matter of is different, which is reflected in the labor and certain technology or process paid for processing raw materials or parts into designated finished products.Therefore, the subject matter of the contract should specify the product types and standards related to labor or certain technology, andSubcontractingSpecific matters.
(2) Raw material supply.The contract shall specify the time and place of the materials and parts delivered by the entrusting party, and list the specific requirements for the quality and quantity of the materials and parts, as well as the materials and parts supplied by the entrusting party that do not meet the requirements of the contractprocessing method。
(3) Delivery of finished products.stayContract termsThe quality, specification anddate of deliveryMake clear provisions;Usually, the treatment method for breach of contract shall also be specified
(4) Material consumption and residueDefective product rate。The client specifies the specific amount of raw materials or parts consumed by the manufacturer's products, andimperfectionsScale of.
① No price shall be set for the supplied materials, parts and products. After the processing and assembly business is completed, the contractor shall collect from the client as agreed.
⑦ Price the supplied materials, supplied parts and products respectively. The contractor will not pay the client for the supplied materials and supplied parts first, and deduct them from the payment for the export of finished products. The difference between the price of finished products and the price of supplied materials and supplied parts is the labor payment.
(6) External transportation.The external processing and assembly business involves the transportation of raw materials, spare parts and finished products.According to the nature of external processing and assembly businessTransport responsibilityAnd expenses shall be borne by the entrusting party.However, in actual business, it is difficult for the entrusting party to handle the two-stage transportation business, and the receiving party should assist in handling it.
(7) Insurance.People's Insurance Company of ChinaA package of processing with supplied materials has been set up to meet the needs of external processing and assembly businessAll RisksTo insure against this kind of risk, the insurance company will cover the property insurance for two stages of transportation and warehousing.
(8) Payment.In the processing and assembly business, various conventionalPayment method。
matters needing attention
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1) Whether to sign for processing beyond the business scopeTrade contract；
2) Whether the enterprise has been put into operation,Fund availability rateWhether the requirements are met
3) What is the production scale of the enterprise and whether it is able to undertake the output specified in the processing trade contract
2、 When the imported materials are restricted import commodities and the processed products are restricted export commodities, only the deposit in the account of restricted import commodities will be collected, and the method of collection is the same as that in Item 1.
Both operating enterprises and processing enterprises belong toCentral and western regions, carry out the processing trade business of restricted commodities, and implement banking for Class A and Class B enterprisesbondAccount "idling" management, and 100% account for Class C enterprisesActual transferAdministration.
3、 When applying for processing trade business, enterprises shall apply for restricted goods in addition to marking the restricted goods in the application materialsCarry forward of deep processingBusiness related information.When the competent commerce department approves the processing trade business, it shall mark the restricted commodities and the deep processing carry forward business in the approval document, and the customs shall record them in accordance with the approval document of the competent commerce department, and collect the account deposit in accordance with the provisions of Article 2 of this Proclamation.The processing trade business of restricted commodities carried out by online supervision enterprises shall also be managed in accordance with the provisions of this article.
4、 Those who carry out the commodity processing trade business listed in Annex 1 and Annex 2 of this ProclamationTransition managementmeasures.
（1） The processing trade business that has been approved by the competent commerce department before August 23, 2007 and has applied to the customs for filing with complete materials according to the regulations, if it is managed by contract as a unit, it shall still be managed according to the original regulations;If the enterprise is taken as the unit for management, the original provisions shall still be implemented before August 23, 2008.The above businesses are not restrictedTrade name、Commodity code, quantity, amount or validity period are not allowed to be changed, other items are allowed to be changed.For the increase of name, commodity code, quantity, amount of restricted commodities and processing trade business with extension, the enterprise must re apply for approval and filing in accordance with the provisions of Article 2 of this Proclamation.
（2） As of August 23, 2007, the Approval Certificate for Processing Trade Business, which has been approved by the competent commerce department but has not been filed with the customs before August 23, 2007, will automatically become invalid.The enterprise shall go through the examination and approval formalities with the competent commercial department again, and the customs shall put it on record in accordance with the provisions of Article 2 of this Proclamation.
5、 Those who have not obtained the right to foreign trade before July 23, 2007Eastern regionEnterprises,InadmissibleIts application for carrying out restricted commodity processing trade business.
However, the manufacturing enterprises in the eastern region that have previously undertaken the entrusted processing business of processing trade and do not have the right to foreign trade should report to the local competent commerce department for filing before October 23, 2007, and transform into enterprises with the right to foreign trade within the specified time, as well asEnterprise restructuring, renamed due to restructuring but equity andLegal representativeEnterprises that have not changed are not subject to the provisions of this article.
7、 The operating enterprise shall truthfully declare the processing trade business.The competent commercial department found that the enterprise failed to declare the restricted category truthfully during the approval processTrade nameandCommodity codeThe processing trade business will not be approved.When the customs discovers that the enterprise has not truthfully declared the name and code of restricted commodities during the filing process, it will not be filed.
9、 In relevant competent departmentsInformation systemBefore the adjustment, the customs shall determine the simple collection account according to the above principlesbondThe method of collecting standing book deposits.[1]
Prohibited goods
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In order to implement the decision of the State Council and support the stable development of processing trade, the Ministry of Commerce and the General Administration of Customs issued the No. 54 Document on Adjustment in 2020Catalogue of prohibited commodities for processing tradeAnnouncement of.Adjust the catalogue of prohibited commodities for processing trade:
1、 The list of prohibited commodities for processing trade in the Announcement No. 90 of the General Administration of Customs of the Ministry of Commerce in 2014 isNational industrial policyIt is not a high energy consumption, high pollution product and has a hightechnical content199 ten digit commodity codes were removed.At the same time, the prohibition methods of some commodities are adjusted (see the annex).
2、 The adjusted catalogue of prohibited commodities for processing trade shall still be implemented in accordance with the relevant provisions of Announcement No. 90 of the General Administration of Customs of the Ministry of Commerce in 2014.
3、 This announcement shall come into force on December 1, 2020.[5]
Development characteristics
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Import and export of processing trade
The development of China's processing trade has the following three basic characteristics: ① The two ends are outside.That is, all or part of the materials used for processing finished products are purchased from overseas, and the processed products are sold overseas. ②Features of bonded materials and parts.According to the basic characteristics of "two ends outside" of processing trade, China's current laws and regulations stipulate that the customs will implement bonded supervision on imported materials, that is, implement bonded supervision on imported materialsCustoms supervisionThe system of deferring the payment of various import taxes under the.Bonded materials and parts can greatly reduce the operating costs of enterprises and increase the competitiveness of export finished products. At the same time, it puts forward higher regulatory requirements for bonded materials and parts supervision of processing trade.Material bonded is the soul and core of processing trade, which is different fromGeneral tradeThe important sign of. ③Features of value-added processing.The purpose of enterprises signing processing trade contracts with foreign countries is to increase the value of imported materials through processing, so as to earn price difference or labor payment.Processing value-added is the fundamental motivation of processing trade in enterprises.
Business fascicle
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improvement tradeFascicleIt refers to the processing trade approved and issued by the customs《Registration Manual》(hereinafter referred to as the "General Register"), due to the need of enterprise customs declarationCompetent CustomsAfter approval, part of the general register will be re registered for the record, and the Customs will verify and issue the Processing Trade Registration Manual (hereinafter referred to as the fascicle) for that part.The fascicle contains the basic information table, imported materials or exported finished products (or both). The fascicle can be divided intoCross region customs declarationFascicle (referring to that the customs at the place of record and the port customs do not use the same computer host) andCarry forward of deep processingFascicle.The offsite customs declaration volume is used for offsite customs declaration for import and export, and the deep-processing carry forward volume is used for offsite deep-processing carry forward export and local deep-processing carry forward import.
