General rules
In order to standardize the management of processing trade unit consumption (hereinafter referred to as unit consumption) and promote the healthy development of processing trade, these measures are formulated in accordance with the Customs Law of the People's Republic of China and other relevant laws and administrative regulations.
Article 2 The Customs applies these Measures to the management of unit consumption.
The third unit consumption refers to the amount of materials used by processing trade enterprises to process finished products under normal processing conditions. The unit consumption includes net consumption and process loss.
Article 4 Processing trade enterprises shall, in the process of filing the processing trade, file a single consumption record with the customs.
Article 5 The management of unit consumption shall follow the principle of truthful declaration and actual verification.
Article 6 Where the information provided by the processing trade enterprise to the Customs involves trade secrets, and the Customs is required to keep confidential and submit a written application to the Customs, the Customs shall keep it confidential according to law. Processing trade enterprises may not refuse to provide relevant materials to the customs on the grounds of confidentiality.
Chapter II Standard Consumption
Article 7 The unit consumption standard refers to the criterion for the consumption of finished products of processing trade units for general or re-use. The unit consumption standard sets a higher upper limit value, in which the export taxable finished product unit consumption standard is set to a lower lower limit value.
Article 8 The standard of single consumption shall be formulated by the Customs in conjunction with relevant departments in accordance with relevant regulations.
Article 9 The standard of single consumption shall be released in the form of a customs announcement.
Article 10 The unit consumption standard shall be applicable to the processing trade enterprises outside the special customs supervision area and the bonded supervision place. The processing trade enterprises within the special customs supervision area and the bonded supervision place shall not apply the unit consumption standard.
Article 11 Processing trade enterprises outside the special customs supervision area and bonded supervision places shall, within the unit consumption standard, make a single consumption record or a single consumption report to the customs.
If the unit consumption of the processing trade enterprises outside the customs special supervision area or the bonded supervision place is within the unit consumption standard, the customs shall write off the bonded materials according to the declared unit consumption; if the declared unit consumption exceeds the unit consumption standard, the customs shall follow The higher or upper limit of the unit consumption standard is used to write off the bonded materials.
Article 12 If the unit consumption standard has not been announced, the processing trade enterprise shall truthfully declare the unit consumption to the customs, and the customs shall write off the bonded materials according to the actual unit consumption of the processing trade enterprise.
Chapter III Reporting Consumption
Article 13 The declaration unit consumption refers to the behavior of the processing trade enterprise reporting the unit consumption to the customs.
Article 14 A processing trade enterprise shall truthfully declare the unit consumption to the customs before the finished product is exported, deep processed, or sold domestically.
If a processing trade enterprise has a legitimate reason for failing to declare the unit consumption on time, it shall keep the finished product samples and related documents, and submit a written application before the finished product export, deep processing transfer or domestic sales. The processing trade enterprise may report it after approval by the competent customs. The pre-nuclear declaration fee.
Article 15 The processing unit of a processing trade enterprise shall include the following contents:
(1) The commodity name, commodity number, unit of measurement, specification and quality of the materials and finished products under the processing trade item;
(2) The unit consumption of finished products under the processing trade;
(3) Where the same materials in the processing trade have bonded and non-bonded materials, the proportion of non-bonded materials, the name of the commodity, the unit of measurement, the type and model, and the quality shall be declared.
Article 16 The following conditions are not included in the scope of process loss:
(1) Loss of bonded materials, semi-finished products and finished products due to sudden power outages, water cuts, gas cuts or other human causes;
(2) Loss of bonded materials, semi-finished products and finished products caused by loss, damage, etc.;
(3) Loss, damage or shortfall of bonded materials, semi-finished products and finished products due to force majeure;
(4) The loss of the amount of materials used due to the quality and specifications of the imported bonded materials and the exported finished products do not meet the requirements of the contract;
(5) Loss caused by non-bonded materials used for process ingredients;
(6) Loss of consumable materials during processing.
Article 17 A processing trade enterprise shall declare the consumption of paper in the form of paper or electronic data.
Article 18 A processing trade enterprise may apply to the Customs for the change or cancellation of the unit consumption, except in the following cases:
(1) The bonded products have been declared for export;
(2) The bonded products have been processed for deep processing;
(3) The bonded products have been applied for domestic sales;
(4) The Customs has approved the unit consumption;
(5) The Customs has filed an investigation into the processing trade enterprise.
Chapter IV Single Consumption Audit
Article 19 The unit consumption audit refers to the behavior of the Customs in reviewing and verifying whether the unit consumption declared by the processing trade enterprise complies with the relevant regulations and whether it is consistent with the actual processing according to these Measures.
Article 20 The Customs may exercise the following functions and powers to verify the authenticity and accuracy of the unit consumption:
(1) Reviewing and copying the processing materials, samples, images, pictures, drawings, quality, composition, specifications and models, as well as processing contracts, orders, processing plans, processing reports, cost accounting and other books and materials;
(2) Reviewing and copying the process flow chart, the discharge drawing, the material list, the ingredient list, the quality inspection standard, etc., which can reflect the technical requirements of the finished product, the processing process and the relevant materials;
(3) Requiring the processing trade enterprise to provide the calculation method and calculation formula for the approved unit consumption;
(4) Inspecting or testing the bonded materials and finished products for inspection or sampling;
(5) Inquiring about the relevant circumstances and problems concerning the unit consumption of the legal representative, principal responsible person and other relevant personnel of the processing trade enterprise;
(6) Entering the goods storage place and processing place of the processing trade enterprise, checking the goods and processing related to the unit consumption;
(7) On-site measurement of the unit consumption of processed products, and if necessary, samples may be taken.
Article 21 The Customs shall examine the unit consumption declared by the processing trade enterprise, and if it meets the requirements, it shall accept the declaration of the processing trade enterprise.
Article 22 If the Customs has doubts about the authenticity and accuracy of the declaration of the processing trade enterprise, it shall issue the Notice of the People's Republic of China Customs Processing Trade Unit Consumption (hereinafter referred to as the “Single Consumption Challenge Noticeâ€). The format is shown in the attachment), and the legal representative of the processing trade enterprise or its agent is informed in writing of the reason for the challenge.
Article 23 The legal representative of a processing trade enterprise or its agent shall, within 10 working days from the date of receipt of the Notice of Single Consumption Challenge, provide relevant information to the Customs in writing.
Article 24 If a processing trade enterprise fails to provide relevant information within the time limit prescribed by the customs, the information provided is insufficient, or the information provided cannot determine the unit consumption, the customs shall verify the unit consumption.
Article 25 Customs may verify the unit consumption declared by a processing trade enterprise by means of technical analysis, actual measurement, cost accounting, etc., either alone or in combination.
Article 26 Before the verification of single consumption, the processing trade enterprise shall pay the deposit or provide bank guarantee, and with the approval of the customs, it may first handle the customs formalities of import and export, deep processing transfer or domestic sales of processing trade materials and finished products; processing trade If the enterprise implements the bank guarantee account, and the actual amount of the account is not less than the amount of the tax payable, the guarantee may be exempted.
Article 27 If a processing trade enterprise disagrees with the verification result of a single consumption, it may submit a written review application to the higher-level customs that has made the single-cost verification of the customs, and the higher-level customs shall make a review decision within 45 days after receiving the application for review. .
Chapter V Supplementary Provisions
Article 28 The meanings of the following terms in these Measures:
Net consumption refers to the amount of material that exists or is converted into a unit of finished product through physical or chemical reactions after processing.
Process loss refers to the amount of material that must be consumed in addition to the net consumption during normal processing, but cannot exist or be converted into the finished product, including tangible and intangible losses. Process loss rate refers to the process loss as a percentage of the material consumed. Unit consumption = net consumption / (1 - process loss rate).
The technical analysis method refers to the method of verifying and calculating various factors affecting the unit consumption, such as the structure, composition, formula and process requirements of the finished product, and verifying the method of the finished product consumption.
The actual measurement method refers to the method in which the customs uses the methods such as weighing and calculation to measure the unit consumption during the processing, and comprehensively analyzes the unit consumption of the finished product.
The cost accounting method refers to the method of comparing and analyzing the statistical data of raw materials consumed by the customs according to accounting books, processing records, warehouse accounts, etc., and calculating the unit consumption of the finished products.
Article 29 Anyone who violates these Measures and constitutes smuggling or violates the provisions of the customs supervision shall be dealt with by the Customs in accordance with the relevant provisions of the Customs Law of the People's Republic of China and the Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China; Criminal responsibility shall be investigated according to law.
Article 30 The General Administration of Customs is responsible for the interpretation of these Measures.
Article 31 These Measures shall come into force on March 1, 2007. The Measures for the Administration of Customs Processing Trade Unit Consumption of the People's Republic of China promulgated by Order No. 96 of the General Administration of Customs on March 11, 2002 shall be abolished at the same time.
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