Announcement No. 166 of 2023 of the General Administration of Customs (Announcement on the Implementation of Measures to Relax the Time Limit for Declaration of Deep Processing Transfer of Processing Trade)

In order to implement the decision of the CPC Central Committee and the State Council to promote the optimization and upgrading of trade in goods, accelerate the construction of a trade power, and further play the role of processing trade in stabilizing the economy, foreign trade, and employment, the General Administration of Customs has studied and decided to introduce relevant measures to promote the sustainable and high-quality development of processing trade. Relevant matters are hereby announced as follows:

1、 Relax the time limit for centralized declaration of deep processing carry forward

If the deep processing carry forward business is handled by means of centralized declaration, the enterprise shall, before the end of each month, make centralized declaration on the deep processing carry forward registration list and customs declaration form of the previous month. The centralized declaration of enterprises implementing manual management shall not exceed the validity period of the manual; If an enterprise implementing account book management needs to declare across the write off cycle (annual declaration cycle), it can complete the centralized declaration procedures in the next write off cycle (annual declaration cycle).

If the carrying forward parties need to handle the declaration business of deep processing carrying forward across years, they should negotiate and handle it before or after the year to avoid the impact of the annual commodity code change on the declaration.

2、 Optimize the management of export return and exchange of finished products in processing trade

For enterprises implementing processing trade account book management, if they need to go through the formalities for the return and replacement of finished products due to the quality, specification or other reasons of exported finished products, and cannot complete the formalities within the same verification cycle (annual declaration cycle), the enterprises can go through the relevant formalities across the verification cycle (annual declaration cycle) under the same account book after the written application of the enterprises is approved by the customs. The time limit for the return and replacement of finished products for import shall not exceed the deadline of the next verification cycle (annual declaration cycle), and the time limit for the return and replacement of finished products for export shall not exceed the deadline of the next verification cycle (annual declaration cycle) from the date of the return and replacement of imports. If it is really impossible to re export, the enterprise shall handle it in accordance with the relevant provisions of the Measures of the Customs of the People's Republic of China on the Administration of Processing Trade Scrap Materials, Surplus Materials, Defective Products, By products and Bonded Goods Affected by Disasters (Order No. 111 of the General Administration of Customs).

In case of switching between new and old account books, if the export goods of an enterprise cannot go through the formalities of "return and replacement of finished products" in the last write off cycle (annual declaration cycle) of the old account book, the enterprise can go through the relevant formalities in the first write off cycle (annual declaration cycle) of the new account book with the written application of the customs.

3、 Expand the scope of application of the supervision model of enterprise group processing trade

Non dishonest enterprises with standardized internal management and complete information systems in information technology, artificial intelligence, biomedicine, new energy, new materials, major equipment manufacturing and other industries can apply to the customs as the leading enterprises for the applicable enterprise group processing trade supervision mode.

4、 Simplify procedures for centralized domestic sales

Enterprises engaged in centralized domestic sales are exempted from filing procedures for centralized domestic sales, and are not required to submit the Form of Tax Payment Procedures for Centralized Domestic Sales (General Administration of Customs Announcement No. 70, 2013, Appendix 1). Dishonest enterprises are not applicable to centralized tax payment for domestic sales.

5、 Simplify outbound procedures of domestic purchased equipment

For equipment that enters the comprehensive bonded area from within the territory (outside the area) and has enjoyed export tax rebate, if it leaves the area after the expiration of the supervision period, the enterprise shall declare the list of exit verification in accordance with the supervision method of "adjustment list" (code AAAA), no longer go through the declaration formalities of import declaration form, and is exempted from submitting the license according to regulations, and no commodity inspection shall be carried out.

This announcement shall come into force as of the date of promulgation. In case of any inconsistency between the Announcement of the General Administration of Customs (No. 70 in 2013, No. 23 in 2018, No. 218 in 2019, No. 80 in 2021) and this Announcement, this Announcement shall prevail.

It is hereby announced.

customs head office

November 14, 2023