The supervision mode is a customs management mode for import and export goods based on the transaction mode of import and export goods in international trade, combined with the tax, statistics and supervision conditions of import and export goods. Its code consists of four digits, the first two are classified codes according to the requirements of customs supervision and computer management, and the last two are trade mode codes compiled with reference to international standards.
According to the actual foreign trade situation, fill in the corresponding supervision mode abbreviation and code according to the supervision mode code table stipulated by the customs. A customs declaration is only allowed to fill in one supervision method.
Under special circumstances, the requirements for filling in the supervision method of processing trade goods are as follows:
(1) If a small amount of low-value auxiliary materials are imported (that is, less than 5000 USD and less than 78 kinds of low-value auxiliary materials), and the Processing Trade Manual is not used as required, fill in the "low-value auxiliary materials". If the manual of processing trade is used, it shall be filled in according to the supervision method in the manual of processing trade.
(2) Processing trade materials and parts are exported to the domestic market, and according to the finished products, defective products and semi-finished products of materials and parts exported to the domestic market through import procedures, fill in the import declaration form and fill in "domestic sales of materials and parts" or "domestic sales of materials and parts"; Where the finished products of processing trade are converted into imported goods with tax exemption certificates, the import and export declaration forms shall be filled in respectively, the export declaration form shall be filled in with "tax reduction or exemption for imported finished products" or "tax reduction or exemption for imported finished products", and the import declaration form shall be filled in according to the actual supervision method.
(3) If the finished products exported by processing trade are returned for import or re-export, fill in the "Return Bill of Finished Products with Processing Materials" or "Return Bill of Finished Products with Processing Materials"; If the imported materials and parts in processing trade are returned for export and then imported, fill in "returned materials and parts" or "returned materials and parts"; If the surplus and leftover materials produced in the process of processing trade are returned for export, and the imported materials are returned for export due to quality and specifications, and similar goods will not be imported, please fill in "incoming materials, leftover materials", "incoming materials, leftover materials" and "incoming materials, leftover materials" respectively.
(four) processing trade scraps and by-products for domestic sales, fill in the import declaration form, and fill in the "domestic sales of incoming scraps" or "domestic sales of incoming scraps".
(5) If the enterprise fails to obtain income from destroying and processing the goods in processing trade, and the goods destroyed and processed are materials and defective products, fill in "Material Destruction"; If the goods destroyed and treated are wastes and by-products, fill in "Waste Destruction".
If an enterprise gains income from destroying and processing goods in processing trade, it shall fill in the "domestic sales of processing scraps" or "domestic sales of processing scraps".
(6) Fill in "Other" for domestically produced goods that are engaged in export tax refund by duty-free commodity business units.