加工贸易保税货物跨关区深加工结转的管理办法 (Chi.doc

中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法2004年1月19日海关总署令2004109号中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法经2004年1月7日署务会审议通过,现予发布,自2004年3月1日起实施。署长 牟新生中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法第一条为促进加工贸易健康发展,加强和规范海关对加工贸易跨关区深加工结转的管理,根据中华人民共和国海关法和有关法律、行政法规的规定,制定本办法。第二条本办法中的加工贸易保税货物跨关区深加工结转是指加工贸易企业将保税进口料件加工的产品转至另一直属海关关区内的加工贸易企业进一步加工后复出口的经营活动(以下简称“结转”)。第三条加工贸易企业开展结转的,转入、转出企业应当向各自主管海关申报结转计划,经双方主管海关备案后,可以办理实际收发货及报关手续。海关对加工贸易深加工结转货物实施单项统计。第四条转出、转入企业向海关申报结转计划时应当提交中华人民共和国海关加工贸易保税货物深加工结转申请表(以下简称申请表,见附件1),并如实填写申请表的各项内容。一份申请表只能对应一个转出企业和一个转入企业;一份申请表只能对应转出企业一本加工贸易手册(包括联网监管电子帐册,以下简称手册),但可对应转入企业多本手册。结转双方填写的商品编号、数量、计量单位应当一致。第五条加工贸易企业开展结转的,应当按照海关规定填制结转货物收发货单(见附件3,企业按格式自行印制),结转货物收发货单应当包括下列内容:(一)标注“保税结转货物”字样;(二)列明转出、转入企业名称、商品名称、规格、数量、收发货时间、收发货单编号等内容;(三)每批次收发货记录加盖经主管海关备案的企业结转专用名章。第六条申请结转的加工贸易企业有下列情形之一的,海关不予受理:(一)不符合海关监管要求,被海关责令限期整改,在整改期内的;(二)有逾期未报核手册的;(三)未按照本办法第五条规定填制结转货物收发货单的;(四)涉嫌走私已被海关立案调查,尚未结案的。第七条转入、转出企业应当按照以下规定办理结转计划备案手续:(一)转出企业在申请表(一式四联)中填写本企业的转出计划,凭申请表向转出地海关备案;(二)转出地海关备案后,留存申请表第一联,其余三联退转出企业交转入企业;(三)转入企业自转出地海关备案之日起20日内,持申请表其余三联,填写本企业的相关内容后,向转入地海关办理报备手续。转入企业在20日内未递交申请表,或者虽向海关递交但因申请表的内容不符合海关规定而未获准的,该份申请表作废。转出、转入企业应当重新填报和办理备案手续;(四)转入地海关审核后,将申请表第二联留存,第三、第四联交转入、转出企业凭以办理结转收发货登记及报关手续。第八条转出、转入企业办理结转备案手续后,应当按照经双方海关核准后的申请表进行实际收发货。转入、转出企业的每批次收发货记录应当在保税货物实际结转情况登记表(以下简称登记表,见附件2)上进行如实登记,并加盖企业结转专用名章。结转货物退货的,转入、转出企业应当将实际退货情况在登记表中进行登记,同时注明“退货”字样,并加盖企业结转专用名章。第九条转出、转入企业实际收发货后,应当按照以下规定办理结转报关手续:(一)转出、转入企业应当分别在转出地、转入地海关办理结转报关手续。转出、转入企业可以凭一份申请表分批或者集中办理报关手续。转出(入)企业每批实际发(收)货后,应当在90日内办结该批货物的报关手续;(二)转入企业凭申请表、登记表等单证向转入地海关办理结转进口报关手续,并在结转进口报关后的第二个工作日内将报关情况通知转出企业;(三)转出企业自接到转入企业通知之日起10日内,凭申请表、登记表等单证向转出地海关办理结转出口报关手续;(四)结转进口、出口报关的申报价格为结转货物的实际成交价格;(五)一份结转进口报关单对应一份结转出口报关单,两份报关单之间对应的申报序号、商品编号、数量、价格和手册号应当一致;(六)结转货物分批报关的,企业应当同时提供申请表和登记表的原件及复印件;(七)企业超过规定时限申请办理结转报关手续的,海关按照本办法第十二条规定处理后,可以补办有关手续。第十条结转企业以外汇结算的,海关按照有关规定签发报关单外汇核销证明联。第十一条主管海关对加工贸易跨关区结转实行计算机管理的,企业可以通过网络办理结转备案、登记及报关手续。第十二条转出、转入企业违反本办法,海关按照中华人民共和国海关法及中华人民共和国海关法行政处罚实施细则的规定处理;构成犯罪的,依法追究其刑事责任。第十三条同一直属关区内企业之间的深加工结转比照本办法办理,经直属海关同意可以简化备案手续,具体办法由各直属海关制定。第十四条本办法由海关总署负责解释。第十五条本办法自2004年3月1日起施行。1999年9月22日发布的中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法(第75号海关总署令发布)同时废止。附件:(略)1.中华人民共和国海关加工贸易保税货物深加工结转申请表2.保税货物实际结转情况登记表3.结转货物收发货单Decree of the Customs General Administration of the Peoples Republic of ChinaNo. 109Measures of the Customs of the Peoples Republic of China for the Administration of the Transfer of Further Processing Transaction of the Bonded Goods for Processing Trade across the Customs Surveillance Zones， adopted at the executive meeting of the Customs General Administration on January 7， 2004， are hereby promulgated and shall go into effect as of March 1， 2004.Mou Xinsheng， Director GeneralJanuary 19， 2004Measures of the Customs of the Peoples Republic of China for the Administration of the Transfer of Further Processing Transaction of the Bonded Goods for Processing Trade across the Customs Surveillance ZonesArticle 1 The Measures are formulated in accordance with the Customs Law of the Peoples Republic of China and other relevant laws and administrative regulations for the purposes of promoting the sound development of processing trade， strengthening and regulating the administration of the transfer of further processing transaction of the bonded goods for processing trade across the costumers surveillance zones.Article 2 The transfer of further processing transaction of the bonded goods for processing trade across the customs surveillance zones referred to in the Measures means business operations in which the processing trade enterprise transfers the bonded materials imported for processing trade to another processing trade enterprise in the surveillance zone of another customer office directly under the leadership of the Customs General Administration for further processing and re-export （hereinafter referred to as “the transfer”）。Article 3 Processing trade enterprise conducting the transfer， be they transferring in or transferring out， shall declare to the competent customs authorities respectively their transfer plan， and may proceed with receiving and delivering the goods and customs declaration procedures after being recorded by the competent customs authorities from both sides.The customs shall install a separate category calculating the transferred goods for further processing in processing trade.Article 4 The enterprise engaging in transferring in and transferring out goods for processing shall submit an Application Form for the Transfer of Further Processing Transaction of the Bonded Goods for Processing Trade of the Customs of the Peoples Republic of China （hereinafter referred to as “the Application Form”， see Attachment 1）， and fill in the items of the Application Form accurately.An Application Form shall only correspond to a transferring-in enterprise and a transferring-out enterprise； an Application form shall only corresponding to one Processing Trade Handbook of the transferring-out enterprise （including the electronic account book for computer interconnected supervision， hereinafter referred to as the Handbook）， but may correspond to several Handbooks of the transferring-in enterprises. The number， quantity and measurement of the commodities filed by both sides shall be consistent with each other.Article 5 The processing trade enterprise conducting the transfer shall make and fill in the Bill of Receiving and Delivering the Transfer Goods as has been provided for by the customs （see Attachment 3， printed by the enterprise itself in line with the set format）。 The Bill of Receiving and Delivering the Transfer Goods shall include the following contents：（1） Marking such words as “Bonded Goods for Transfer”；（2） Listing such contents as the names of the transferring-in or transferring-out enterprises， the names， standards and quantity of the commodities， the time of receiving and delivering the goods， serial number of the bill；（3） Obtaining the special seal for the transfer business after file-keeping by the competent customs authority to attach to the record of every batch of receiving and delivering goods.Article 6 If the processing trade enterprise applying for the transfer matches any of the following descriptions， the application shall not be accepted by the customs：（1） Failing to meet the supervision requirements of the customs， being ordered by the customs to rectify and reform within a specified timeframe， and being in the course of rectification and reform；（2） Failing to submit the Handbook for verification on time；（3） Failing to make and fill in the Bill of Receiving and Delivering the Transfer Goods according to Article 5 of the Measures；（4） Being involved in smuggling and placed on file for investigation， with the case pending settlement.Article 7 The transferring-in and transferring-out enterprise shall complete the record of the transfer plan for file-keeping according to the following provisions：（1） The transferring-out enterprise shall fill in its transferring-out plan in the Application Form （in four sheets）， and recording with the customs for file-keeping where the goods are transferred out by presenting the Application Form；（2） The customs concerned in the transferring-out shall keep the first sheet of the Application Form after completing the file-keeping， and return the other three copies to the transferring-out enterprise for passing on to the transferring-in enterprise；（3） The transferring-in enterprise shall take the other three sheets of the Application Form to record with the customs in the transferring-in place after filling in the relevant information of the enterprise within 20 days upon completion of file-keeping with the custom in the transferring-out place. If the transferring-in enterprise fails to hand in the Application Form within 20 days as has been specified， or， having presented the Application Form， the contents of the Application Form fail to satisfy the provisions of the customs and are therefore denied approval， the Application Form shall become invalid. The transferring-in or transferring-out enterprise shall again go through the procedures of filling in the form and submitting it to the customs authority for file-keeping；（4） The customs in the transferring-in place shall keep the second sheet of the Application Form and deliver the third and fourth sheet to the transferring-in or the transferring-out enterprise. Based on these two sheets， the enterprises shall complete the registration of the transfer involving receiving and delivering the goods as well as file-keeping with the customs authorityArticle 8 After completing file-keeping of the transfer with the customs authority， the transferring-in and the transferring-out enterprise shall engage in receiving and delivering the goods according to the Application Form which has been verified and approved by the customs of both sides. Each record of receiving and delivering any batch of goods shall be kept accurately in the Registration Form on the Actual Situation of Transfer of the Bonded Goods （hereinafter referred to as the Registration Form， see Attachment2）， and be attached with the special seal of transfer for the enterprises.In case of the transferred goods being returned， the transferring-in and transferring-out enterprise shall register the actual situation of returning goods in the Registration Form， at the same time mark such words as “Returned Goods”， and attach the special seal of transfer for the enterprises.Article 9 Having executed receiving or delivering the goods， the transferring-in or transferring-out enterprise shall complete the procedures of transfer settlement and customs declaration according to the following provisions：（1） The transferring-in and transferring-out enterprises shall complete the procedures of transfer settlement and customs declaration separately with the customs authorities in the transferring-in and transferring-out place respectively. The transferring-in or transferring-out enterprise may proceed with customs declaration in separate batches or for all goods concerned by presenting an Application Form. The transferring-in （or transferring-out） enterprise shall complete the declaration of the goods within 90 days after physically delivering （or receiving） the goods；（2） The transferring-in enterprise shall complete the procedures of transfer settlement and customs declaration in the transferring-in place by way of such forms and documents as the Application Form and the Registration Form， and notify the transferring-out enterprise of the information concerning transfer settlement and customs declaration no later than the second working day after completing the declaration of the transferring-in goods；（3） The transferring-out enterprise shall complete the procedures of transfer settlement and customs declaration for the transferring-out goods with the customs in the transferring-out place by way of such forms and documents as the Application Form and the Registration Form within 10 days after receiving the notice from the transferring-in enterprise；（4） The declared price of the transferring-in and transferring-out goods shall be the actual transaction price of the transferred goods；（5） One declaration form of the transferring-in goods shall correspond to one declaration form of the transferring-out goods. The serial number of declaration， number， quantity， price of the goods， and number of the handbook shall be the same in both of the declaration forms；（6） If the transferring goods is declared in separate batches， the enterprise shall provide the original and duplicated copies of the Application Form and Registration Form at the same time；（7） The enterprise failing to apply for the procedures of transfer settlement and customs declaration within the specified timeframe may apply for the relevant procedures again after being handled by the customs authority according to Article 12 of the Measures.Article 10 In the event that the transferring enterprise uses foreign exchanges for settling accounts， the customs shall issue the certificate verifying foreign exchange settlement to attach to the declaration form according to the relevant provisions.Article 11 If the competent customs authority administers the transfer across the costumers surveillance zones for processing trade through computer networks， the enterprise may complete the record for file-keeping， registration and declaration of the transfer via the network.Article 12 If the transferring-in or transferring-out enterprise violates the Measures， the violator shall be dealt with by the customs authority according to the provisions of the Customs Law of the Peoples Republic of China and Rules for the Implementation of