outbound processing, your questions, I will answer
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With the upgrading of the domestic industrial structure and the development of international globalization, the R&D and design levels of the domestic manufacturing industry have been continuously improved, and low-end processing and manufacturing have begun to transfer to foreign countries. "outbound processing" came into being and has now become an important way for enterprises to deeply integrate into the international industrial chain and promote international production capacity cooperation. Its characteristics are that the order sales of "two ends are included" , the production process "middle is outside" , and the customs only imposes tax on the added value.
In order to support enterprises in carrying out outbound processing business, the customs issued "Announcement of the General Administration of Customs on Issues Related to External Processing Business" ( Announcement No. 69 of 2016) and "Announcement on Enablement of Electronic Account Books for External Processing" (Announcement No. 57 of 2019) . I will answer your questions about outbound processing!
What is outbound processing?
"Outbound processing" refers to the business activities in which qualified enterprises in my country entrust their own raw materials, spare parts, components or semi-finished products to manufacture or process within the prescribed period and pay related expenses such as processing fees and overseas material parts fees.
Note: 's supervision of the re-export of bonded goods and the shipment of goods overseas for inspection and maintenance is still handled in accordance with the current regulations.
Domestic company
entrust overseas enterprises to process
Overseas OEM factories
What enterprises can carry out outbound processing business?
According to the "Credit Management Measures for Customs Registration and Filing Enterprises of the People's Republic of China" (Order No. 251 of the General Administration of Customs) and the "List of Customs General Management Measures" issued by the General Administration of Customs) and the "List of Customs General Management Measures" , other enterprises except for dishonest enterprises can enjoy customs general management measures and apply to the customs for outbound processing business.
However, the goods applied for outbound processing by enterprises cannot be goods prohibited or restricted from entering and leaving the country, and cannot be goods subject to export tariffs by the state. In short, three conditions must be met:
. The credit rating is non-black trustworthy enterprises. . It does not involve goods prohibited or restricted by the state. . It does not involve export tariffs imposed by the state. If an enterprise has one of the following circumstances,
shall not conduct outbound processing business:
. Suspected of smuggling or violation, has been investigated and investigated by the customs, and the case has not yet been concluded. . If the expiration of the outbound processing account book has not been reported to the customs within the prescribed time limit. Other precautions:
Outbound processing goods are not subject to the catalogue of prohibited and restricted products for processing trade, and no relevant regulations on processing trade such as bank margin accounts and unit consumption management are implemented.
How to apply for the establishment of an outbound processing account book and what materials need to be submitted?
Starting from April 1, 2019, the General Administration of Customs has officially launched outbound processing account books. Enterprises can handle various procedures such as establishment, change, and verification of outbound processing account books through China International Trade "single window" .
Enterprises that conduct outbound processing business should handle the accounting establishment procedures with the customs in their local area, and submit the following electronic documents in the "Single Window" → "Processing Trade" → "Exit Processing" module:
. Exit processing contract. . Production process instructions. . Pictures or samples of related goods, etc. . Other documents and materials that customs need to collect. Enterprises should truthfully declare the import and export port, product name, product number, quantity, specification model, price and origin, etc.; if they use overseas materials, they should also truthfully declare the quantity and amount of overseas materials used. If the content of the book establishment changes, the company shall go through the change procedures within the validity period of the book.
How to declare the declaration of imported and export goods from abroad?
. Exit processing goods are exported from China. Enterprises fill out the customs declaration form for export goods, fill in the account code in the registration number column. The supervision method is "output processing" (regulatory code 1427), and the tax exemption method is "full exemption".Other items should be filled in according to the actual situation. . After the processed goods are processed abroad, the enterprise fills in the customs declaration form for imported goods, fills in the account code in the filing number column, and the supervision method is "output processing" (regulatory code 1427). The product number column is filled in according to the actual verification status. Each re-imported goods are divided into two commodity items. One of them declares the value of the original export goods contained in the declaration, and the actual quantity of the imported goods is filled in. The tax exemption method is "full exemption"; the other is declared for overseas processing fees, material parts fees, re-transportation and related expenses and insurance premiums, etc. The quantity of goods is 0.1, and the tax exemption method is "tax as required". Other items should be filled in according to the actual situation. Tax-paid price :
Outbound processing goods are re-shipped into the country within the prescribed time limit, the customs shall review and determine the tax-paid price of import and export goods based on the relevant provisions of the " Import and Export Tariff Regulations of the People's Republic of China" ( State Council Order No. 392) and the " Customs Customs Approval of the Tax-paid Price of Import and Export Goods" (General Administration of Customs Order No. 213), shall review and determine the tax-paid price based on overseas processing fees, material parts fees, re-shipment transportation and related expenses and insurance premiums. How to deal with returned goods in
?
If the outbound processing goods need to be returned due to quality or specifications, the enterprise shall handle the goods in accordance with the relevant regulations of the return goods (regulatory code 4561) within the account book verification cycle; if the outbound processing goods exceed the return period or the account book verification cycle and then re-ship in the country, the enterprise shall handle the import procedures in accordance with the general trade management regulations. How to write off the outbound processing account book?
. The outbound processing account book adopts the enterprise's independent verification and automatic verification mode. The enterprise should submit the outbound processing account book to the competent customs within 30 days from the end of the expiration date of the expiration date of the expiration book book. . If the outbound processing goods cannot be re-shipped on time for some reason, the enterprise should promptly explain the situation to the competent customs in writing, and the customs will deduct the quantity of goods re-shipped in the transported in accordance with this. . For outbound processing books that are not reported to the customs within the deadline, the customs can contact the company through electronic billboards and other means to urge verification. If the report is not filed after urging verification, the customs can directly reconcile the account book to verify the receipt. . If the reconciliation book is unbalanced and other abnormal situations, the enterprise should make an explanation and complete the corresponding customs procedures according to the specific circumstances and then verify the declaration form; if it is necessary to delete and modify the customs declaration form, the enterprise should handle it in accordance with the "Management Measures for the Amendment and Revocation of Customs Declaration Forms of the People's Republic of China" (General Administration of Customs Order No. 220).outbound processing, your questions, I will answer
//
With the upgrading of the domestic industrial structure and the development of international globalization, the R&D and design levels of the domestic manufacturing industry have been continuously improved, and low-end processing and manufacturing have begun to transfer to foreign countries. "outbound processing" came into being and has now become an important way for enterprises to deeply integrate into the international industrial chain and promote international production capacity cooperation. Its characteristics are that the order sales of "two ends are included" , the production process "middle is outside" , and the customs only imposes tax on the added value.
In order to support enterprises in carrying out outbound processing business, the customs issued "Announcement of the General Administration of Customs on Issues Related to External Processing Business" ( Announcement No. 69 of 2016) and "Announcement on Enablement of Electronic Account Books for External Processing" (Announcement No. 57 of 2019) . I will answer your questions about outbound processing!
What is outbound processing?
"Outbound processing" refers to the business activities in which qualified enterprises in my country entrust their own raw materials, spare parts, components or semi-finished products to manufacture or process within the prescribed period and pay related expenses such as processing fees and overseas material parts fees.
Note: 's supervision of the re-export of bonded goods and the shipment of goods overseas for inspection and maintenance is still handled in accordance with the current regulations.
Domestic company
entrust overseas enterprises to process
Overseas OEM factories
What enterprises can carry out outbound processing business?
According to the "Credit Management Measures for Customs Registration and Filing Enterprises of the People's Republic of China" (Order No. 251 of the General Administration of Customs) and the "List of Customs General Management Measures" issued by the General Administration of Customs) and the "List of Customs General Management Measures" , other enterprises except for dishonest enterprises can enjoy customs general management measures and apply to the customs for outbound processing business.
However, the goods applied for outbound processing by enterprises cannot be goods prohibited or restricted from entering and leaving the country, and cannot be goods subject to export tariffs by the state. In short, three conditions must be met:
. The credit rating is non-black trustworthy enterprises. . It does not involve goods prohibited or restricted by the state. . It does not involve export tariffs imposed by the state. If an enterprise has one of the following circumstances,
shall not conduct outbound processing business:
. Suspected of smuggling or violation, has been investigated and investigated by the customs, and the case has not yet been concluded. . If the expiration of the outbound processing account book has not been reported to the customs within the prescribed time limit. Other precautions:
Outbound processing goods are not subject to the catalogue of prohibited and restricted products for processing trade, and no relevant regulations on processing trade such as bank margin accounts and unit consumption management are implemented.
How to apply for the establishment of an outbound processing account book and what materials need to be submitted?
Starting from April 1, 2019, the General Administration of Customs has officially launched outbound processing account books. Enterprises can handle various procedures such as establishment, change, and verification of outbound processing account books through China International Trade "single window" .
Enterprises that conduct outbound processing business should handle the accounting establishment procedures with the customs in their local area, and submit the following electronic documents in the "Single Window" → "Processing Trade" → "Exit Processing" module:
. Exit processing contract. . Production process instructions. . Pictures or samples of related goods, etc. . Other documents and materials that customs need to collect. Enterprises should truthfully declare the import and export port, product name, product number, quantity, specification model, price and origin, etc.; if they use overseas materials, they should also truthfully declare the quantity and amount of overseas materials used. If the content of the book establishment changes, the company shall go through the change procedures within the validity period of the book.
How to declare the declaration of imported and export goods from abroad?
. Exit processing goods are exported from China. Enterprises fill out the customs declaration form for export goods, fill in the account code in the registration number column. The supervision method is "output processing" (regulatory code 1427), and the tax exemption method is "full exemption".Other items should be filled in according to the actual situation. . After the processed goods are processed abroad, the enterprise fills in the customs declaration form for imported goods, fills in the account code in the filing number column, and the supervision method is "output processing" (regulatory code 1427). The product number column is filled in according to the actual verification status. Each re-imported goods are divided into two commodity items. One of them declares the value of the original export goods contained in the declaration, and the actual quantity of the imported goods is filled in. The tax exemption method is "full exemption"; the other is declared for overseas processing fees, material parts fees, re-transportation and related expenses and insurance premiums, etc. The quantity of goods is 0.1, and the tax exemption method is "tax as required". Other items should be filled in according to the actual situation. Tax-paid price :
Outbound processing goods are re-shipped into the country within the prescribed time limit, the customs shall review and determine the tax-paid price of import and export goods based on the relevant provisions of the " Import and Export Tariff Regulations of the People's Republic of China" ( State Council Order No. 392) and the " Customs Customs Approval of the Tax-paid Price of Import and Export Goods" (General Administration of Customs Order No. 213), shall review and determine the tax-paid price based on overseas processing fees, material parts fees, re-shipment transportation and related expenses and insurance premiums. How to deal with returned goods in
?
If the outbound processing goods need to be returned due to quality or specifications, the enterprise shall handle the goods in accordance with the relevant regulations of the return goods (regulatory code 4561) within the account book verification cycle; if the outbound processing goods exceed the return period or the account book verification cycle and then re-ship in the country, the enterprise shall handle the import procedures in accordance with the general trade management regulations. How to write off the outbound processing account book?
. The outbound processing account book adopts the enterprise's independent verification and automatic verification mode. The enterprise should submit the outbound processing account book to the competent customs within 30 days from the end of the expiration date of the expiration date of the expiration book book. . If the outbound processing goods cannot be re-shipped on time for some reason, the enterprise should promptly explain the situation to the competent customs in writing, and the customs will deduct the quantity of goods re-shipped in the transported in accordance with this. . For outbound processing books that are not reported to the customs within the deadline, the customs can contact the company through electronic billboards and other means to urge verification. If the report is not filed after urging verification, the customs can directly reconcile the account book to verify the receipt. . If the reconciliation book is unbalanced and other abnormal situations, the enterprise should make an explanation and complete the corresponding customs procedures according to the specific circumstances and then verify the declaration form; if it is necessary to delete and modify the customs declaration form, the enterprise should handle it in accordance with the "Management Measures for the Amendment and Revocation of Customs Declaration Forms of the People's Republic of China" (General Administration of Customs Order No. 220). The above content is for reference only. Please indicate the source for reprinting "12360 Customs Hotline" Some pictures are from the Internet
Supplier unit: Shenzhen Customs
Review unit: General Administration of Customs Enterprise Management and Inspection Department
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