Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Amended in 2023)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Amended in 2023)
Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (Amended in 2023)
Order of the General Administration of Customs No. 262
March 9, 2023
(Promulgated by the Order of the General Administration of Customs No. 219 on March 12, 2014; amended for the first time according to the Decision of the General Administration of Customs on Revising Some Rules issued by the Order of the General Administration of Customs No. 235 on December 20, 2017; amended for the second time according to the Order of the General Administration of Customs No. 240, the Decision of the General Administration of Customs on Revising Some Regulations, on May 29, 2018; amended for the third time according to the Order of the General Administration of Customs No. 243, the Decision of the General Administration of Customs on Revising Some Regulations, on November 12, 2018; amended for the fourth time according to the Order of the General Administration of Customs No. 247, the Decision of the General Administration of Customs on Revising Some Regulations, on December 11, 2020; and amended for the fifth time according to the Order of the General Administration of Customs No.262, the Decision of the General Administration of Customs on Revising Some Regulations, on March 9, 2023)
Chapter I General Provisions
Article 1 With the goal of promoting the healthy development of processing trade and regulating the administration of processing trade goods by Customs, the Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (hereinafter referred to as the "Measures") have been formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations.
Article 2 The Measures apply to the formalities of the establishment of the manual, import and export customs declarations, as well as the processing, supervision, verification, and writing-off of processing trade goods.
Processing trade and operation enterprises, processing enterprises and undertakers shall be subject to the supervision by the Customs pursuant to the Measures.
Article 3 The term "processing trade" herein refers to business activities in which an operating enterprise imports all or part of the raw or ancillary materials, spare parts, components, and packaging materials (hereinafter collectively referred to as materials) and after processing or assembly, re-exports the finished products, including both the processing of supplied materials and the processing of imported materials.
Article 4 Except otherwise provided by the State, where the imported materials under processing trade fall under the import restrictions as imposed by the State, the operating enterprise shall be exempted from submitting the import license to Customs.
Where the finished export products of processing trade fall under the export restrictions as imposed by the State, the operating enterprise shall obtain the export license. The Customs shall conduct automatic system comparison and verification of the electronic data of the relevant export license.
Article 5 In the event that the imported materials under processing trade fall under bonded supervision, Customs shall, after the export of the finished goods, complete the verification and writing-off according to the verified quantity of the goods actually processed and exported.
In the event that taxes have been collected on imported materials under processing trade in advance pursuant to the relevant provisions, Customs shall, after the export of the finished goods, return the collected taxes according to the verified quantity of the goods actually processed and exported.
Where export customs duties are to be levied on the exported products under processing trade, Customs shall collect the export customs duties pursuant to the relevant provisions.
Article 6 Customs shall carry out the guarantee system with respect to processing trade goods pursuant to the provisions of the State.
After the approval of the customs and the completion of the relevant procedures, processing trade goods can be pledged.
Article 7 Customs shall implement classification supervision over processing trades, with specific administrative measures to be otherwise formulated by the General Administration of Customs (hereinafter referred to as "GACC").
Article 8 Customs may inspect the processing trade enterprises, which must render cooperation.
Customs inspections shall not influence the normal business activities of the enterprises.
Article 9 Processing trade enterprises shall, in accordance with the Accounting Law of the People's Republic of China and relevant provisions of Customs, establish account books, statements, and other relevant documents that comply with the requirements of customs supervision to record the information of import, storage, assignment, transfer, sale, processing, use, wearing-off and export relating to their processing trade goods and keep accounts and make assessments on the basis of legal and valid certificates.
Processing trade enterprises shall apply differentiated management to processing trade goods and non-processing trade goods.
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Order of the General Administration of Customs No. 262
March 9, 2023
(Promulgated by the Order of the General Administration of Customs No. 219 on March 12, 2014; amended for the first time according to the Decision of the General Administration of Customs on Revising Some Rules issued by the Order of the General Administration of Customs No. 235 on December 20, 2017; amended for the second time according to the Order of the General Administration of Customs No. 240, the Decision of the General Administration of Customs on Revising Some Regulations, on May 29, 2018; amended for the third time according to the Order of the General Administration of Customs No. 243, the Decision of the General Administration of Customs on Revising Some Regulations, on November 12, 2018; amended for the fourth time according to the Order of the General Administration of Customs No. 247, the Decision of the General Administration of Customs on Revising Some Regulations, on December 11, 2020; and amended for the fifth time according to the Order of the General Administration of Customs No.262, the Decision of the General Administration of Customs on Revising Some Regulations, on March 9, 2023)
Chapter I General Provisions
Article 1 With the goal of promoting the healthy development of processing trade and regulating the administration of processing trade goods by Customs, the Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods (hereinafter referred to as the "Measures") have been formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") and other relevant laws and administrative regulations.
Article 2 The Measures apply to the formalities of the establishment of the manual, import and export customs declarations, as well as the processing, supervision, verification, and writing-off of processing trade goods.
Processing trade and operation enterprises, processing enterprises and undertakers shall be subject to the supervision by the Customs pursuant to the Measures.
Article 3 The term "processing trade" herein refers to business activities in which an operating enterprise imports all or part of the raw or ancillary materials, spare parts, components, and packaging materials (hereinafter collectively referred to as materials) and after processing or assembly, re-exports the finished products, including both the processing of supplied materials and the processing of imported materials.
Article 4 Except otherwise provided by the State, where the imported materials under processing trade fall under the import restrictions as imposed by the State, the operating enterprise shall be exempted from submitting the import license to Customs.
Where the finished export products of processing trade fall under the export restrictions as imposed by the State, the operating enterprise shall obtain the export license. The Customs shall conduct automatic system comparison and verification of the electronic data of the relevant export license.
Article 5 In the event that the imported materials under processing trade fall under bonded supervision, Customs shall, after the export of the finished goods, complete the verification and writing-off according to the verified quantity of the goods actually processed and exported.
In the event that taxes have been collected on imported materials under processing trade in advance pursuant to the relevant provisions, Customs shall, after the export of the finished goods, return the collected taxes according to the verified quantity of the goods actually processed and exported.
Where export customs duties are to be levied on the exported products under processing trade, Customs shall collect the export customs duties pursuant to the relevant provisions.
Article 6 Customs shall carry out the guarantee system with respect to processing trade goods pursuant to the provisions of the State.
After the approval of the customs and the completion of the relevant procedures, processing trade goods can be pledged.
Article 7 Customs shall implement classification supervision over processing trades, with specific administrative measures to be otherwise formulated by the General Administration of Customs (hereinafter referred to as "GACC").
Article 8 Customs may inspect the processing trade enterprises, which must render cooperation.
Customs inspections shall not influence the normal business activities of the enterprises.
Article 9 Processing trade enterprises shall, in accordance with the Accounting Law of the People's Republic of China and relevant provisions of Customs, establish account books, statements, and other relevant documents that comply with the requirements of customs supervision to record the information of import, storage, assignment, transfer, sale, processing, use, wearing-off and export relating to their processing trade goods and keep accounts and make assessments on the basis of legal and valid certificates.
Processing trade enterprises shall apply differentiated management to processing trade goods and non-processing trade goods.
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