2010 Customs Brokerage Exam textbook new and changes in the detailed summary
Chapter I Customs and Customs Management
New textbook P 29 corresponds to the textbook of 2009 P31
Section III customs declaration unit
V. Customs declaration units of the classification management
(3) Implementation of classification and management measures of customs declaration units Classification and Management
(C) the implementation of classification and management measures of customs declaration units ------- slight change
1. AA or A category of enterprises suspected of smuggling is investigated or investigated, the Customs and Excise Department to suspend its management measures corresponding to the management category; within the period of suspension, in accordance with the implementation of the management measures of the management measures of the B category of enterprises.
2. The enterprise only name or customs registration code changes, its management category can continue to apply, but one of the following circumstances, adjusted in accordance with the following:
(1) the survival of the enterprise separation, the separation of the surviving enterprise to inherit the main rights and obligations of the enterprise before the separation or the relationship between debts and liabilities, the management of its management category to apply to the management category of the enterprise before the separation, the remaining enterprises are considered to be the first registered. The rest of the spun-off enterprises shall be regarded as the first registered enterprises;
(2) in the event of dissolution and separation of enterprises, the spun-off enterprises shall be regarded as the first registered enterprises;
(3) in the event of absorption and merger of enterprises, the management category of the merging enterprises shall be applied to the management category of the surviving enterprises after the merger;
(4) in the event of merger and acquisition of new enterprises, the merging enterprises shall be regarded as the first registered enterprises.
3. Customs brokerage enterprises to carry out customs clearance on behalf of the consignee or consignor of imported or exported goods, the Customs and Excise Department in accordance with the customs brokerage enterprise and the consignee or consignor of imported or exported goods applicable to the respective management categories to implement the appropriate management measures.
Because of the different management categories of enterprises, resulting in conflict with the management measures that should be implemented, the Customs in accordance with the following ways to implement:
(1) Customs declaration enterprises or consignees and consignors of import and export goods for the C or D category, in accordance with the lower management category to implement the appropriate management measures;
(2) Customs declaration enterprises and consignees and consignees of import and export goods for the B category or above management category, in accordance with the management category of the customs declaration enterprise to implement appropriate management measures.
4. Processing trade enterprises and production enterprises to undertake commissioned processing management category is inconsistent, the Customs and Excise Department of the processing trade business in accordance with the lower management category to implement appropriate management measures.
5. For the customs declaration enterprises with cross-border branches, when applying or adjusting their management categories, the total number of import and export goods declarations and entry/exit record lists, the amount of errors in customs declarations, the amount of delinquent taxes and forfeitures payable, etc., shall be calculated as the sum of the declaration enterprises and their respective branches.
Legal consequences such as criminal, administrative and delinquent taxes and forfeitures arising from the trans-customs area branches shall, in the case of adjustment of the enterprise management category, be applied only to the branch and the customs declaration enterprise which set up the branch, but not to the other trans-customs area branches.
P35
Section IV Customs Broker
The second qualification of customs brokers
(2) Examination Discipline --- new
1. Candidates violating the rules of examination and test-taking, and one of the following behaviors shall be recognized as an examination indiscipline:
(1) Bringing into the examination room with the prohibited items into the examination room;
(2) Starting to answer questions before the signal for the start of the examination or continuing to answer questions after the signal for the end of the examination is given;
(3) Failing to fill in and apply the name of the test booklet and the answer card and the test card in accordance with the regulations even after 30 minutes from the start of the examination;
(4) Prying into the examination room, talking to each other's ears, or giving each other secret signals or gestures during the examination;
(5) Smoking in the examination room, noise or other behavior that affects the order of the examination;
(6) failing to answer the questions in the prescribed seat;
(7) answering the questions with a pen other than the prescribed one;
(8) copying the questions or one's own answers;
(9) any other violation of the rules of the examination room but not yet constituting a cheating behavior.
2. Candidates shall be deemed to have cheated in the examination if they violate the rules for taking the examination and engage in any of the following acts:
(1) taking the examination under the impersonation of another person;
(2) obtaining or attempting to obtain answers to the test questions by colluding inside or outside of the examination room;
(3) using telecommunication tools or other devices with the function of receiving wireless signals, and electronic products with the function of storing or reading information;
(4) to carry or view materials related to the examination (except for the examination tool books permitted to be brought into the examination room), or to write words in the examination tool books;
(5) to exchange test papers and answer cards;
(6) to copy the answers of other people, or to agree with, acquiesce in, or help other people to copy the answers of other people;
< p>(7) Intentionally destroying the test booklet or answer card or taking them out of the examination room;(8) Filling in or writing on the answer card a name and pass number that do not match one's own identity or making a special mark;
(9) Leaving the examination room without permission during the time limit set for not leaving the examination room;
(10) Committing any other acts of cheating.
3. Candidates who violate the rules for taking examinations and commit any of the following acts shall be punished as cheating:
(1) Obtaining qualifications for the examination and examination results by forging documents, certificates and other relevant materials;
(2) Threatening, insulting or assaulting the examination staff, or otherwise intentionally hindering the examination staff from carrying out their duties, or seriously disrupting the order in the examination room;
(3) the candidate's answers are identical (the test papers with identical answers of the candidates shall be determined by the panel of experts for marking the test papers).
Chapter II Customs Clearance and Foreign Trade Control
P51-52
Section II: China's Import and Export Licensing and Management System for Goods and Technologies
I. Prohibition of Import and Export Management
P51
(2) Commodities the import of which is expressly prohibited by the relevant national laws and regulations
(6) Lexapro Gum and Lexapro Hydrochloride Dopa Gum
P52
(2) The relevant state laws and regulations expressly prohibit the export of goods
⑦ Ractopa Gum and Ractopa Gum Hydrochloride
2. Prohibited exports of technology management ------ Additions and changes
According to the "Foreign Trade Act", "Regulations on the Administration of the Import and Export of Technology", and the "People's Republic of China **** and the State Measures for the Administration of Prohibited and Restricted Export Technologies" (hereinafter referred to as "Measures for the Administration of Prohibited and Restricted Export Technologies"), the competent department of commerce under the State Council, in conjunction with the relevant departments of the State Council, shall formulate, adjust and publish a catalog of technologies prohibited from being exported in accordance with the following principles. Technologies that are prohibited for export shall not be exported.
China banned the export of technology reference principles:
① for the maintenance of national security, social public **** interests or public **** morality, need to prohibit the export;
② for the protection of human health or safety, protection of animals, plants, life or health, and the protection of the environment, need to prohibit the export of;
③ according to the provisions of laws and administrative regulations. Other need to prohibit the export;
④ according to the provisions of international treaties and agreements concluded or participated in by China, other need to prohibit the export.
At present, the technologies included in the "China's Export Prohibition and Restriction of Export Technology Catalog" in the prohibited export part of the technology involves fishery, animal husbandry, non-ferrous metal ore mining, agricultural food processing, beverage manufacturing, papermaking, chemical products manufacturing, pharmaceutical manufacturing, non-metallic mineral products industry, non-ferrous metal smelting, transportation equipment manufacturing, agricultural machinery manufacturing, computers and other electronic equipment manufacturing, handicrafts manufacturing, Telecommunication information transmission and dozens of other industries, including: breeding of livestock breeds, microbial fertilizers, China's unique species resources, breeding of silkworm breeds and cocoon collection such as industrial use, breeding of aquatic species, green plant growth regulator manufacturing, mining engineering, meat processing, beverage production, paper, fireworks and firecrackers production, chemical and semi-synthetic caffeine production, riboflavin production process, traditional Chinese medicine resources and production, Chinese medicine concoctions Chinese herbal medicine resources and production, preparation of Chinese medicine tablets, chemical synthesis and semi-synthetic drug production, production of amorphous inorganic non-metallic materials, production of low-dimensional inorganic non-metallic materials, non-ferrous metal metallurgy, refining, processing and utilization of rare earths, spacecraft measurement and control, design and manufacture of aircraft, manufacture of integrated circuits, manufacturing of robots, map making, manufacture of calligraphy, painting ink and eight treasures sealing clay, traditional Chinese architecture, computer networks, space data transmission, satellite applications, geodesy, Chinese medicine and dozens of other technologies.
P63
Section IV: China's main trade control measures
I. Import and Export License Management
(1) Scope of Management ------- Slight Changes
Import and export license is a legally binding part of China's import and export license management system, and is used to prove that a foreign trade operator's operation of commodities listed in the state's import and export license management catalog is legal proof of import and export. License management directory of goods import and export legal documents, is an important basis for customs inspection and release of such goods.
1. 2010 implementation of import license management of goods are key old mechanical and electrical products and ozone-depleting substances.
(1) key old mechanical and electrical products include: old chemical equipment, old metal smelting equipment, old construction machinery, old paper equipment, old electrical equipment, old food processing and packaging equipment, old agricultural machinery, old printing machinery, old textile machinery, old ships, old sand drums, and so on, 11 categories (88 10-digit commodity code). Quota Licensing Bureau of the Ministry of Commerce is responsible for the issuance of import licenses.
(2) Ozone-depleting substances include: trichlorofluoromethane (CFC -11), dichlorodifluoromethane (CFC -12) and other commodities (47 10-digit commodity code). Import licenses are issued by local foreign trade and economic cooperation commissions (departments and bureaus) and commerce departments. Import licenses for centrally managed enterprises in Beijing are issued by the Quota and Licensing Bureau.
2. 2010 the implementation of export license management of 49 goods, *** 619 10-digit commodity number, respectively, the implementation of export quota licenses, export quota bidding and export license management.
(1) Commodities subject to export quota license management are: corn, rice, wheat, corn flour, rice flour, wheat flour, cotton, sawn timber, live cattle (to Hong Kong and Macao), live pigs (to Hong Kong and Macao), live chickens (to Hong Kong and Macao), coal, coke, crude oil, refined oil products, rare earths, antimony and antimony products, tungsten and tungsten products, zinc ore, tin and tin products, silver, indium and indium products, aluminum, and phosphate rock.
(2) Commodities subject to export quota bidding are: rushes and rushes products, silicon carbide, fluorite lumps (powder), talc lumps (powder), light (heavy) burnt magnesium, isotope, licorice and licorice products.
(3) Commodities subject to export license management are: live cattle (for markets other than Hong Kong and Macao), live pigs (for markets other than Hong Kong and Macao), live chickens (for markets other than Hong Kong and Macao), chilled beef, frozen beef, chilled pork, frozen pork, chilled chicken, frozen chicken, ozone-depleting substances, paraffin wax, zinc and zinc-based alloys, some metals and products, platinum (exported in the form of processing trade), automobiles (including complete sets of loose parts), and other products. Including complete sets of loose parts) and its chassis, motorcycles (including all-terrain vehicles) and their engines and frames, natural sand (in addition to the standard sand, Hong Kong, Macao, Taiwan, the export of natural sand export license management, other countries or regions are prohibited from exporting), molybdenum products, citric acid, vitamin C, penicillin industrial salts, dina sulfate.
Among them, corn, wheat, cotton, coal, crude oil, refined oil and other 6 types of commodities export license issued by the Quota Licensing Bureau; rice, cornmeal, wheat flour, rice flour, sawn timber, live cattle, live pigs, live chickens, coke, rare earths, antimony and antimony products, tungsten and tungsten products, zinc ore, tin and tin products, silver, indium and indium products, molybdenum, phosphorites, rushes and rushes products, Silicon carbide, talc lumps (powder), light (heavy) burnt money, rocky soil, licorice and licorice products, chilled beef, frozen beef, chilled pork, frozen pork, chilled chicken, frozen chicken, platinum (exported in the form of processed trade), natural sand (including standard sand), and other 32 categories of commodities export licenses, which are issued by the offices of the local special correspondents; ozone-depleting substances, paraffin, zinc and zinc-based alloys, and some metals and products, Automobiles (including complete sets of loose parts) and their chassis, motorcycles (including all-terrain vehicles) and their engines and frames, aluminum products, citric acid, penicillin industrial salt, vitamin C, disodium sulfate and other 11 categories of commodities export licenses issued by the local licensing Hangzhou.
P68
Section IV of China's trade control of the main management measures
Three, cryptographic products good amount of equipment containing cryptographic technology import license management ---- --- newly added
Cryptographic technology belongs to the state secrets. In order to strengthen the commercial password management, protection of information security, protection of the legitimate rights and interests of citizens and organizations, and maintain the security interests of the country, the state of cryptographic products and equipment containing cryptographic technology to implement restrictions on the import management.
The State Cryptography Administration is the national authority in charge of the import of cryptographic products and equipment containing cryptographic technology, and in conjunction with the General Administration of Customs, develops, adjusts and publishes the "Catalogue of Management of Import of Cryptographic Products and Equipment Containing Cryptographic Technology" according to the law, in the form of issuing the "License for Import of Cryptographic Products and Equipment Containing Cryptographic Technology" (hereinafter referred to as the Import license" (hereinafter referred to as "cryptographic import license") in the form of the implementation of import restrictions on the management of such products.
(I) Scope of Management
The scope of management is included in the "Catalog for the Management of Import of Cryptographic Products and Equipment Containing Cryptographic Technology" (the first batch), as well as imported commodities not yet included in the catalog but containing cryptographic technology.
In 2010, the goods included in the first batch of catalog include encrypted fax machines, encrypted telephones, encrypted routers, non-optical communication encrypted Ethernet switches, cryptographs (including telephone cryptographs, facsimile cryptographs, etc.), cryptographic cards and other six categories of goods.
(3) Customs clearance specifications
Cryptographic import license is China's import and export licensing system has the legal effect to prove that foreign trade operators operating in China's cryptographic products and equipment containing cryptographic technology included in the scope of management of the goods imported legally as a document, is the customs inspection and release of goods is an important basis. Foreign trade operators imported into the "cryptographic products and equipment containing cryptographic technology import management directory & gt; (the first batch) of goods, as well as commodities containing cryptographic technology but not yet included in the management of the directory of commodities in the organization of the import of the State Cryptography Administration should be prior to the import of cryptographic import license, with the Customs for customs clearance procedures.
1. Exempted from the submission of the password import license in the following cases:
(1) under the processing trade for re-export of imports;
(2) by the Customs supervision, temporarily imported and re-exported;
(3) from outside the bonded area, export processing zones and other special customs supervision areas and bonded supervision sites, or between special customs supervision areas, bonded supervision sites. supervision areas and bonded supervision places between the entry and exit.
2. From the customs special supervisory areas and bonded supervisory places into the territory outside the zone, the password import license needs to be submitted.
3. Importing units know or should know that their imports contain cryptographic technology, but not included in the directory should also apply for a password import license. Import, should take the initiative to submit to the Customs password import license.
4. In the import chain found that should be submitted without submitting the password import license, the Customs and Excise Department in accordance with relevant regulations.
P79
Section IV of China's main management measures for trade control
IX. Management of the Import and Export of Fine Arts ------- new additions
In order to strengthen the management of the import and export of fine arts business activities, commercial exhibitions of fine arts activities, to promote cultural exchanges between China and foreign countries, and to enrich the cultural life of the masses of the people, the state implements the supervision and management of the import and export of fine arts
The management of import and export of fine arts is an important part of China's import and export licensing management system, and belongs to the scope of national import and export management restrictions. The Ministry of Culture entrusts the cultural administrative departments of the provinces, autonomous regions and municipalities directly under the central government where the ports of import and export of works of art are located to be responsible for the import and export examination and approval of works of art under their jurisdiction. The Ministry of Culture supervises and guides the approval behavior of the cultural administrative departments of the provinces, autonomous regions and municipalities directly under the central government, and bears the legal responsibility for the approval behavior in accordance with the law. Fine arts import and export unit shall, before the import and export of fine arts, to the fine arts import and export port where the province, autonomous region, municipality directly under the central cultural administrative department for import and export authorization, with the Customs for customs clearance procedures.
(I) the scope of management
1. Included in China's import and export management of fine arts refers to the creator of the art of line, color or other means, the creator of the art of the original way of creating aesthetic significance of works of plastic art, including painting, calligraphy, sculpture, photography, and other works, as well as the creator of the art of the permission and signature, the number of replicas of less than 200 pieces.
2. Works copied in bulk, industrially mass-produced works of art, handicrafts, arts and crafts products, wood carvings, stone carvings, root carvings, and cultural relics are not included in the category of fine arts to be managed.
3. China prohibits the entry and exit of works of art containing the following contents: violating the basic principles of the Constitution; endangering the unity of the country, sovereignty and territorial integrity; leaking state secrets, endangering national security, or damaging national honor and interests; inciting ethnic hatred, ethnic discrimination, undermining national unity, or infringement of national customs and traditions; promoting or spreading cults and superstitious beliefs; disturbing social order and undermining social stability; and promoting or disseminating cults and superstitions. social order and undermine social stability; promoting or disseminating obscenity, pornography, gambling, violence, terrorism or abetting crimes; insulting or slandering others, infringing on the legitimate rights and interests of others; intentionally distorting history or seriously distorting history; jeopardizing social morality or detrimental to the excellent cultural traditions of the nation; and other contents prohibited by the laws, administrative regulations and the state regulations of China.
(2) Procedures
China's import and export of fine arts is monopolized, the import and export of fine arts must be registered in the commercial department for the record, and obtain import and export qualifications of enterprises. Fine arts import and export units should be imported and exported before the fine arts, to the fine arts import and export port of the location of the provincial, autonomous regions and municipalities directly under the Central Government of the cultural administrative department to apply, and submit the following materials:
1. Fine arts import and export units of the business license of the enterprise legal person, foreign trade operators for the record registration form;
2. Import and export of fine arts, source, destination, use;
3.
3. A list of art creators, catalogs and descriptions of the works of art;
4. Other materials required by the approval department.
The cultural administrative department shall make a decision within 15 days from the date of acceptance of the application. If approved, it shall issue the approval document, which shall be accompanied by a detailed list of the fine arts. The applicant unit with the approval document to the Customs formalities. If not approved, the cultural administrative department notifies the applicant in writing and explains the reasons.
(C) customs declaration specifications
1. Declare to the Customs import and export of works of art within the scope of management, the customs declaration unit should take the initiative to submit to the Customs and Excise Department valid import and export approval documents and other relevant documents.
2. The approval documents submitted to the Customs by the import and export units of fine arts shall not be changed without authorization. If there are changes, the changes should be promptly declared to the approval department, and only after the approval of the approval department to confirm the changes.
3. The approval documents of the cultural administrative department shall not be forged, altered, rented, lent, sold or transferred in any other form.
4. The same batch has been approved for import or export of fine arts re-export or re-import, import and export units can be the original approval documents to the original import or export port customs for the relevant procedures, the cultural administrative department will not repeat the approval. The re-export or re-importation of the above-mentioned works of art with the original approval of the content is inconsistent with the import and export units should be to the administrative department of culture to re-examine the approval procedures.
Chapter III Customs Supervision of Goods Declaration Procedures
P128
Section III Bonded Processing of Goods Declaration Procedures
V. Export Processing Zones in and out of the goods declaration procedures
2. With other areas within and outside the country between the ------ more organized
Enterprises in the Export Processing Zones to produce trimmings, scrap, residual products, etc. In principle, should be reshipped out of the country. Such as domestic sales out of the zone should be in accordance with the relevant provisions of other processing trade goods outside the zone for domestic sales:
① trimmings, scrap domestic sales, the Customs and Excise Department in accordance with the state of the declaration of the classification of the applicable tax rate and the price of the audited tax, exempt from submitting licenses;
② trimmings, scrap to the disposal of the destruction of the way, or belong to the prohibition of imports of solid wastes need to be out of the region for the use of the utilization or disposal of the Other than the destruction of other ways, should be based on the approval of the Management Committee of the Export Processing Zone, the competent Customs for procedures out of the zone, the Customs shall be exempted from tax, and exempted from inspection and verification of import licenses;
④ residual products out of the zone for domestic sales, according to the finished product of the collection of import tariffs and import customs levied on behalf of the customs, belonging to the management of import licenses, the enterprise should be submitted to the Customs the appropriate licenses; belonging to the "catalog" of residual products out of the zone for domestic sale Out of the domestic sale of defective products, subject to entry-exit inspection and quarantine agencies in accordance with national technical specifications of the mandatory requirements of the inspection before domestic sales.
P130
Section III Bonded Processing of Goods Customs Clearance Procedures
V. Customs Clearance Procedures for Goods Entering and Exiting Export Processing Zones
(4) Export Processing Zones Machines and Equipment Out of the Zone ----- new content
① Specific tax-exempted equipment entering the Export Processing Zones from abroad
The machinery and equipment entered the export processing zones from abroad shall be exempted from tax according to the regulations. According to the provisions of the machinery and equipment to be exempted from tax, the Customs and Excise Department in the specified supervision period to implement supervision. Supervision period from the date of release of goods into the territory, the period of five years. After use, in principle, should be returned to the exit.
The need for supervision within the years out of the region for domestic sales, the Customs and Excise Department in accordance with the provisions of the management of specific duty-free goods to collect taxes. If the supervisory period expires, no more taxes will be collected when the goods leave the zone. From abroad into the export processing zones are exempted from the submission of import licenses for electromechanical products, in its exit, the Customs and Excise Department with its entry status consistent with the import license of electromechanical products inspection and release.
In the supervision of the years transferred to enterprises outside the zone to import the same goods to enjoy the preferential treatment of tax exemption, by enterprises outside the zone in accordance with the management of specific tax-exempted goods for the import procedures, the supervision of consecutive years; such as out of the zone into the processing trade does not value the equipment, by enterprises outside the zone in accordance with the management of the processing trade does not value the equipment for the import procedures, the supervision of consecutive years.
② from within the region outside the procurement of machinery and equipment to be rebated
from within the region outside the procurement of machinery and equipment to be rebated to the region for domestic sales out of the region, in the import procedures, according to the state of the tax, exempted from the submission of the corresponding import license. Among them, machinery and equipment imported from inside and outside the region within the customs supervision period of specific tax exemption and imported equipment for processing trade, the supervision period is calculated consecutively, the supervision period expires, no longer levied tax when leaving the region; within the customs supervision period, the Customs and Excise Department in accordance with the provisions of the management of the specific tax exemption and exemption of goods to collect tax when leaving the region.
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Chapter III Customs Supervision of Goods Declaration Procedures
Four, bonded logistics center goods declaration procedures
(A) Bonded Logistics Center Introduction
1, meaning ------ no longer distinguish between bonded logistics centers A and B, and other content is consistent
Bonded logistics center, is approved by the General Administration of Customs, by an enterprise legal entity within China. Approval, operated by an enterprise corporation in China, a number of enterprises to enter and engage in bonded warehousing and logistics business of the centralized supervision of the Customs premises,
P183
Section VIII of the other inbound and outbound goods customs clearance procedures
Three, the processing trade does not valuation of the equipment ------------ new additions
(a) Overview
1 . Meaning
Processing trade does not value equipment refers to processing trade with processing trade enterprises (including processing, processing and foreign-invested enterprises to fulfill the product export contract) of overseas manufacturers, free of charge (without domestic processing trade enterprises to pay foreign exchange, and do not need to use the processing fee or the difference in price reimbursement), to the operating unit to provide the processing of the production of the necessary equipment.
Processing trade does not value the equipment imported under the processing of both non-value equipment, including imported under the processing of non-value equipment. Processing trade imports of equipment must be invaluable, can be provided free of charge by overseas manufacturers, can also be free of charge to overseas manufacturers to borrow (temporary import of not more than six months of a single piece of molds, machines, except), the import of equipment, the party can not be imported in any way, in any way, including withholding of payment for processing fees, out of the day the product price reduction, etc., to reimburse the party to provide equipment equipment price or rent.
2. Scope
Processing trade of foreign manufacturers to provide free non-value equipment, if they belong to the state ban on imports and "foreign technology projects are not duty-free imported goods catalog" of goods, the Customs and Excise Department can not accept the application for processing trade of non-value equipment. In addition to other commodities, processing trade enterprises can apply to the Customs for duty-free import of non-value-added equipment for processing trade.
The scope of national prohibited imports of goods see the second chapter of this book.
3. Characteristics
Processing trade equipment and bonded processing of goods after the entry of although they are used for processing trade production, but there is a clear difference, the main difference is that: the former is the production of equipment for processing trade, the use of the general does not change the form of the country's policy does not emphasize the reshipment of the latter is the production of materials for processing trade, the use of the general change of the form of the country's policy emphasizes the processing of the reshipment of the country; the latter is the production of materials for processing trade, the general change of form, the country's policy emphasizes the reshipment of the country. The latter is processing trade production materials, generally change form after importation and use, and the national policy emphasizes re-export after processing.
Processing trade equipment and specific duty-free equipment are duty-free entry of production equipment, but there is a clear difference in customs management: the former according to the management of bonded goods, the latter according to the management of specific duty-free goods.
Processing trade without valuation of equipment and bonded processing goods, specific tax relief goods, as in the import of goods after the release of the need to continue to monitor.
(2) Procedures
The customs declaration procedures for non-value equipment for processing trade are the same as those for bonded goods and specific duty-exempted goods, including the three stages of filing, importation and write-off.
1 . For the record
Processing trade equipment for the record contract should be contracted with the processing trade equipment for processing trade terms or processing trade agreement, a separate contract for imported equipment can not be processed for processing trade equipment for the record contract.
Processing trade equipment for the record of the processing trade business enterprises should meet one of the following conditions:
(1) the establishment of an independent specialized in processing trade (not engaged in the processing of domestic products production) of the factory or workshop, and non-valuable equipment is limited to the use of the factory or workshop.
(2) not set up an independent factory or workshop specializing in processing trade, processing trade projects based on existing processing capacity, the use of non-value-added equipment processing enterprises, in the processing trade contract (agreement) within the period of time, the annual processing of products must be more than 70% of export products.
Processing trade equipment for the record procedures are as follows:
(1) approved by the competent commercial department of the processing trade contract (agreement) and the approval of the documents and "processing trade equipment for the record of the application of the list of non-value to the processing trade contract filing the competent Customs for the contract filing application procedures.
(2) the competent customs according to the processing trade contract (agreement), approval documents and "processing trade does not value equipment application filing list" and other relevant documents, against the "foreign-invested projects are not exempted from imported goods directory", after reviewing and approving the filing, the issuance of registration manuals.
Customs issued by the processing trade registration manual is generally valid for 1 year, 1 year before the expiration of the processing trade business enterprises to the Customs to apply for an extension of the extension period is generally 1 year, you can apply for an extension of 4 times.
The processing trade is not valued equipment is not included in the scope of processing trade bank account management, so there is no need to set up the account.
Customs can be based on the situation of processing trade equipment for non-value equivalent to the amount of imported equipment should be paid import tariffs and import customs duty tax amount of the bond or bank or non-bank financial institutions to ensure that the letter.
Not in the processing trade contract or agreement specified in the separate import of non-valuable equipment and its spare parts, parts and components will not be filed.
2. Import
Enterprises with the registration manual to the port Customs for import declaration procedures, the port Customs inspection and release with the registration manual.
Processing trade without value equipment, except as otherwise provided by the state, the entry of import tariff exemption, not free of import VAT, such as those related to the management of import licenses, can be exempted from the payment of import licenses.
Processing trade equipment import declaration, the customs declaration of the "mode of trade" column fill in the "invaluable equipment" (code 0320) on the temporary import (period of six months or less) processing trade production needs of invaluable molds, a single piece of equipment, according to the temporary admission of goods into the country for processing. The temporary import (period of six months or less) of the production of non-value molds, single equipment, according to the temporary admission of goods for import procedures.
3. Write-off
Processing Trade invaluable equipment from the date of import to the Customs provisions of the release of supervision until the end of the Customs supervision is Customs-supervised goods, the enterprise should be in accordance with the provisions of the Customs custody, use. The period of customs supervision of non-valuable equipment for processing trade is based on the period of customs supervision of specific tax-exempted goods to stipulate. The customs supervision period for non-value-added equipment for processing trade is generally five years.
There are two types of applications for release from customs supervision:
(1) During the supervision period
The supervision period has not yet expired, and the enterprise applies for early release from supervision, there are mainly five types of cases:
① Carry-over
Carrying-over of non-value-added equipment of the Processing Trade between different enterprises enjoying the same treatment and transferring of non-value-added equipment of the Processing Trade to duty-free and exempted equipment, the transferring and transferring enterprises respectively fill in the form of "Transferring-in and transferring-out enterprises". The transferring and transferring enterprises fill in the customs declaration of imported and exported goods respectively, and the "trade mode" column of the declaration is based on the processing trade registration manual or tax exemption certificate held by the declaring enterprise, and choose to fill in the "processing trade equipment carry-over" respectively, "Carry-over of tax-exempt equipment", customs declaration "record number" column were filled in the processing trade registration manual number, tax exemption certificate number or empty, the other columns of the declaration in accordance with the current "Customs Declaration Filling Specification" on the carry-over of goods to fill in the requirements.
② transfer
Transfer to the enterprise can not enjoy tax breaks or can not import processing trade without value equipment, must be approved by the original filing of the processing trade contract or agreement with the competent business department, and in accordance with the provisions of the import customs procedures, fill in the customs declaration of imported goods, to provide the relevant licenses, in accordance with the following formula to determine the duty-paid price to pay the import tariffs:
Transfer of equipment import duty-paid price (CIF) x [according to the processing trade non-valuable equipment specified conditions for the use of the number of months ÷ (5x12)]
Less than 15 days, not counting the number of months, more than or equal to 15 days as a 1-month calculation.
③ retained
The supervision period has not expired the enterprise for other uses or although the supervision period has not expired but the processing trade contract has been fulfilled the enterprise retained, must be approved by the original record of the processing trade contract or agreement of the competent department of commerce, and in accordance with the provisions of the import customs formalities, fill in the import declaration, provide the relevant licenses, in accordance with the above formula for determining the price of the tax paid Payment of import duties.
4 Repair and Replacement
If the imported processing trade non-valuable equipment needs to be repaired out of the country or needs to be replaced out of the country due to the lack of quality or specification, it can be declared out of the country and into the country by using the registration manual of non-valuable equipment of the processing trade and can be handled in accordance with the customs entry and exit formalities for the repair of the goods out of the country or for the goods without cost offsetting.
⑤ Withdrawal
Withdrawal during the supervision period should be approved by the competent commercial department of the original filing of the contract or agreement on processing trade, and with the approval document and the registration manual of non-valuable equipment of processing trade to the Customs for the customs formalities of the withdrawal of the goods out of the country.