At the end of the year, the General Administration will push forward favorable corporate policies again! Just now, the General Administration of Customs issued Announcement No. 218 of 2019, deciding to
streamline and standardize certain processing trade business procedures, involving processing trade manuals, account books, outsourced processing, deep processing carry-forward, surplus material
carry-forward, domestic sales taxation, No operating procedures such as price equipment and low-value accessories .
 
The establishment (change) of processing trade manuals/account books, deep processing carry-over and outsourcing processing and other businesses are declared at one time. The General Administration of Customs
will further facilitate processing trade enterprises to carry out related businesses by simplifying processing trade procedures.
 
The details are as follows:

 

 海关总署公告2019年第218号（关于精简和规范作业手续 促进加工贸易便利化的公告）

 

---

 

In order to fully implement the decision and deployment of the Party Central Committee and the State Council on expanding high-level opening up and deepening the reform of "
delegation, regulation and service", the General Administration of Customs has studied and decided to streamline and standardize certain processing trade business procedures. The relevant matters are hereby announced as follows:
 
1. One-time declaration for the establishment (change) of the manual, cancellation of the filing database declaration
 
When an enterprise handles the establishment (change) of the processing trade manual through the Golden Customs Phase II processing trade management system, it no longer declares to the customs to
set up a record database, and directly sends the manual establishment (change) data , and the customs establishes the manual declared to the enterprise
(change) ) Data review and feedback.
 
2. One-time declaration of account book establishment (change), cancellation of declaration of commodity merger relationship
 
When an enterprise handles the establishment (change) of the processing trade account book through the Golden Customs Phase II processing trade management system, it no longer declares the
merger relationship to the customs . The enterprise shall, based on its own management reality,
independently report to the customs on the premise of satisfying the customs declaration and relevant regulatory requirements. Customs declares relevant commodity information . There is no one-to-one correspondence between the goods
managed by the enterprise and the electronic account, and the merger relationship shall be kept by the enterprise for future reference.
 
3. One-time declaration for outbound processing, cancellation of outbound processing receipt and delivery records
 
Simplify the declaration procedures for the outbound processing business. When the enterprise handles the outbound processing
business for processing trade through the Golden Customs Phase II processing trade management system , it should declare the Outbound Processing Declaration Form to the customs within the specified time, and no longer declare the outbound
processing to the customs Processing, receipt and delivery registration , to realize one-time declaration for outbound processing by the enterprise, and self-keeping of receipt and delivery records for future reference.
 
Enterprises should truthfully fill out and declare the "Outbound Processing Declaration Form" to the customs. For all outbound processing,
check the "All-Process Outbound" sign in the declaration form , and provide guarantees to carry out outbound processing operations.
 
4. One-time declaration for deep processing carryover, cancellation of pre-application and receipt and delivery records
 
Simplify the declaration procedures for the deep processing carry-over business, and the customs no longer conducts prior review on the deep processing carry-over business of processing trade .
When an enterprise handles the processing trade deep processing carryover business through the Golden Customs Phase II processing trade management system, it no longer declares the
“Deep Processing Carryover Declaration Form” and receipt and delivery records to the customs
, and should directly declare to the customs for bonded inspection within the specified time. The checklist and customs declaration form handle the carry-over procedures to realize the one-time declaration of the enterprise's deep processing carry-over, and the receipt and delivery records are kept for future reference.
 
The enterprise shall make a centralized declaration of the bonded verification checklist and customs declaration form for the carryover of deep processing of the previous month before the 15th of each month ,
but the centralized declaration shall not exceed the validity period of the handbook (account) or the deadline for verification and write-off, and shall not declare across the year.
 
5. One-time declaration for the carryover of the remaining materials, and no risk guarantee funds will be collected
 
Simplify the declaration procedures for the surplus material carry-forward business, and the customs no longer conducts prior review on the surplus material carry-forward business of processing trade.
When the enterprise handles the processing trade surplus material carry-over business through the Golden Customs Phase II processing trade management system, it no longer declares the
"surplus material carry-over declaration form" to the customs , and the enterprise should declare the bonded check list to the customs within the specified time to handle the surplus material The carry-over
procedure realizes one-time declaration for the carry-over of surplus materials.
 
Cancel the relevant regulations on the collection of guarantees for enterprises to handle the carry-over procedures of surplus materials, and declare to the same operating enterprise that the surplus materials are
transferred to another processing enterprise, and the amount of surplus materials transferred out reaches the actual imported materials under the processing trade contract
For cases where the total amount is 50% or more, and the processing trade contract to which the remaining materials belongs has undergone two or more extension procedures
, the enterprise will no longer provide guarantees .
 
6. One-time declaration of domestic sales tax, unified domestic sales tax declaration time limit
 
Optimization of processing trade goods domestic taxation procedures for processing trade business by closing two gold plus trade management system
when the domestic cargo business generated directly bonded by nuclear declaration list note domestic taxation , and go through the formalities domestic taxation,
not to Customs declares the "Contact Form for Taxation of Domestic Sales" .
 
Unify the processing trade enterprises outside the zone to handle the taxation procedures for domestic sales in a centralized
manner, and the processing trade enterprises that meet the conditions to handle the taxation procedures for domestic sales should make a bonded verification checklist and centralized declaration of customs declarations for the domestic sales of the previous month before the 15th of each month ,
But the centralized declaration shall not exceed the validity period of the hand (account) book or the deadline for verification and write-off, and shall not declare across the year.
 
7. Optimize the supervision of non-price equipment and simplify the deregulation process
 
Enterprises go through various procedures such as the establishment of non-price equipment manuals through the Golden Customs Phase II Processing and Trade Management System, and
upload the attached documents for online declaration according to the standard declaration requirements .
 
Simplify the deregulation process of non-price equipment. For non-price equipment whose supervision period has expired, enterprises no longer submit
written applications and other paper documents to the customs , and declare the special bonded checklist for deregulation of equipment whose supervision method is " BBBB ".
Go through the formalities for deregulation of equipment with the competent customs. After the bonded verification checklist is approved, the enterprise can
print the deregulation certificate by itself if necessary . If the supervision period of non-priced equipment has not expired, and the enterprise applies for early release of supervision, the enterprise
shall go through the procedures for re-shipment out of the country or domestic sales in accordance with existing regulations.
 
8. Innovate the supervision of low-value auxiliary materials and incorporate them into the unified management of bonded materials
 
Include low-value auxiliary materials into the processing trade manual (account) book for unified management. Companies use the Jinguan Phase II processing trade management system to incorporate low-value
accessories into the declaration and use of imported bonded materials , apply relevant management policies such as prohibited and restricted commodity catalogs for processing trade, and
realize paperless and standardized management of low-value accessories.
 
The customs has stopped issuing registration forms for low-value auxiliary materials, and enterprises can complete the execution of the registration forms for low-value auxiliary materials that have been issued before.
 
This announcement will be implemented from January 1, 2020 .
 
Special announcement.
General Administration of Customs
December 26, 2019