园区海关加贸业务操作预期性规定Anticipatory.ppt

118PPT 园区海关加贸业务操作预期性规定 Anticipatory Regulations on Processing Trade Customs of SIP.,V6.9.1 （中英文试行版，加贸部分） 加贸处于2006年1月18日发布 于2012年8月1日最后更新 This is the latest version revised on Aug.01,2012 (debut on January.18,2006),第一篇 基础篇 Part One Basic Chapter,当前工作三大注意 Working Requirements,第一，办事计划守秩序，反对加急搞特殊； 1. Work with plans, abide by rules and fight against impatience as well as enjoying privilege 第二，一切申请出e关，刷新观念向前看； 2. All applications must go through My e Customs, update concept and look forward. 第三，海关邮件读仔细，学会贯彻莫敷衍。 3. Read the emails from Customs in great detail, learn to carry it out instead of being perfunctory.,联系方式 Contact Information,工作部门：园区海关加贸处 Department: Processing Trade Dept. of SIP Customs 业务范围： Business scope: 加工贸易(账册备案,变更,单耗申报,外发加工,外设仓库,深加工结转备案,核销,内销审价) 减免税审批(自用物品审批) Processing trade (handbook registration, handbook amendment, unit consumption application, outsourced processing, external warehouse, carry-over of bonded goods in processing trade, handbook verification, price assessment for sale imported materials in domestic market) Approval of tax levy & exemption of imported equipments (approval of personal articles) 办公传真：69991100 Fax: 69991100 办公地址：苏州市中新路2号7楼704室 Office address: Room 704, 7th floor, No.2, Road Zhongxin, Suzhou 邮政编码：215021 Zip code: 215021 本关行风热线：69991036 Hotline: 69991036 本关行风邮箱： Email: 园关微博：/u/2708160482 MicroBlog: /u/2708160482,南京海关12360 Customs of Nanjing12360,如果向我们咨询所得结果不能使你满意的或者本关层面也无法解决的，或者对于一些政策性的东西对本关答复有质疑的可以咨询如下渠道：南京海关025-12360热线。 If our reply could not satisfy you, if there were questions that local Customs could not solve, if you had any doubt about our answers to policies, you could contact hotline of Customs of Nanjing (025-12360). 一、受理方式： 1. Acceptance methods 电话受理/网上受理/短信受理/传真受理/来访受理/函件受理 Phone call/online/short message service/fax/visiting/letter 二、受理范围： 2. Scope of acceptance 监管通关（行邮）问题，关税，企业管理，加工贸易，电子口岸，审单，贸易管制，统计，报关员资格考试等 Questions related to supervision of clearance (post & luggage), tariff, enterprise management, processing trade, E-port, documents checking, trade control, statistics, qualification test for Customs declarant and so on. 三、受理内容 3. Content of acceptance 业务咨询/政策咨询/投诉举报/感谢表扬 Business consultation/policy consultation/complaints and reports/appreciation and praise,重要网站 Important Websites,“我的e关” My e Customs 网上加贸处 Processing trade website 学习与思考期刊 Journal of 苏州关务论坛 Suzhou forum on Customs business,QQ交流群推荐 QQ Group Number For Reference,群号码：67997993 QQ group number: 67997993 群名称：2号报关厅 Name of QQ group: No.2 Customs hall 管理员：徐昊晗 Administrator: Xu Haohan 适用对象：从事现场业务的报关员 Target people: Customs declarant doing field operations 注意事项：与加贸处有业务关系的报关公司请务必参加此群，因为有关本科的即时性通知以及临时性要求将授权该群予以发布。 Notice: Customs brokers dealing with related processing trade must make sure to join in this QQ group, because this group has been authorized to release timely notices and temporary requests of our section.,杜洋联系方式 Contact Information of DuYang,MSN方式： msn: 博客方式： / Blog: / 微博方式： /dysipc Microblog: /dysipc 邮件方式： Email: ,第二篇 加贸备案篇 Part Two Processing Trade Registration,一般备案岗位分工 Post Division of Record,初审-高扬燕（69991118） Preliminary examination handler-Gao Yangyan（69991118） 科长审批-陈斐（69991133） Examined & approved by section chief-ChenFei（69991133） 处长审批-薛泳军（69991180） Examined & approved by director-Xue Yongjun（69991180） 担保金（函）收取-施晓红（69991113） Deposit or letter of guarantee receiver-Shi Xiaohong（69991113）,电子账册备案岗位分工 Post Division of Record of E-Book,初审-杜洋（69991121） Preliminary examination handler-Du Yang（69991121） 科长审批-陈斐（69991133） Examined & approved by section chief-ChenFei（69991133） 处长审批-薛泳军（69991180） Examined & approved by director-Xue Yongjun（69991180）,单耗申报岗位分工 Post Division of Declaration on Unit Consumption,初审-杜洋（69991121） Preliminary examination handler-Du Yang（69991121） 科长审批-蒋雪松（69991117） Examined & approved by section chief-Jiang Xuesong（69991117） 处长审批-薛泳军（69991180） Examined & approved by director-Xue Yongjun（69991180）,外发加工（外设仓库）岗位分工 Post Division of Outsourced Processing (External Warehouse),初审-许海根（69991122）-卢玲（69991126） Preliminary examination handler -Xu Haigen（69991122）-Lu Ling（69991126） 科长复核-蒋雪松 Reexamined by section chief-Jiang Xuesong 外设仓库增加一级审批： 处长审批-薛泳军 An additional examination & approval of external warehouse: Examined & approved by director-Xue Yongjun,各项业务审批级别 Examination & Approval Level for Each Kind of Business,1、电子账册 （E账册） 1 、Electronic Book (E-Book),联网监管特点概述 Overview of Networking Supervision Characteristics,经营资格、经营范围（HS前4位）、加工生产能力一次性审批，取消对加工贸易合同的逐票审批； Conduct one-off examination & approval of business qualification、business scope (the first four of HS)、processing & producing capacity, cancel the examination and approval of each processing trade contract. 建立以企业为单元的电子账册，实行与企业物流、生产实际接轨的滚动核销制度； Built E-book base on the unit of each enterprise, carry out the scrolling verification system which align with the enterprises logistics and actual production. 企业可以自主通过网络向海关申请办理审批、备案等电子手续，取消手册必须经过报关公司录入的手续； Enterprises can apply for customs registration and approval online by themselves, while cancelling handbook key-in procedures by customs broker. 商品的归并与单耗报核前申报。 The classification and unit consumption of goods must be applied before E-Book verification.,企业准入条件 Enterprise Entry Criteria,具有加工贸易经营资格； Qualifications of processing trade business 在海关注册，并已在主管海关加工贸易监管部门备案； Have been registered in the customs and recorded in the department in charge of customs processing trade business 海关管理A类、AA类企业； Class A, Class AA enterprise under the customs administration 属于生产型企业，具有加工生产加工贸易货物的设备、厂房、工人等基本条件。 Belong to production-oriented enterprises, and possess basic conditions including equipment、factories、workers and so on for processing trade goods,联网监管资格审批资料 Materials for Examination & Approval on Network Supervision Qualifications,加工贸易联网监管申请表； Application form for processing trade network supervision 中华人民共和国南京海关适用A类管理决定书（复印件）； Written decisions applicable to class A management in Nanjing Customs of Peoples Republic of China(copy) 经商务部门批准的联网监管企业加工贸易业务批准证； Certificate for processing trade business of network supervisionapproved by the Department of Commerce 经商务部门批准的经营范围清单（HS前四位编码）； List of business scopeapproved by the Department of Commerce (the first four of HS) 生产能力证明。 Production capacity certificate,海关审批流程 Customs Examination & Approval Process,初审（杜洋）接单； Order taker of preliminary examination: Du Yang 科长（陈斐）复核； Reexamined by section chief: Chen Fei 处长（薛泳军）审批； Examined & approved by director: Xue Yongjun 备案科制发加工贸易联网监管通知书。 Section of record issuesNotice of Processing Trade Network Supervision,联网监管资格审批注意事项 Note of Examine & Approval on Network Supervision Qualification,经营范围清单为4位商品编码级别； List of Business Scoperefers to the 4-level commodity code 神州数码国信信息技术（苏州）有限公司为园区联网监管第三方服务商，具体事宜请先向其咨询； Digital Guoxin IT (Suzhou) Co., Ltd is the third-party service provider of network supervision in SIP. For details, please consult with them first. 加工贸易联网监管通知书将由神码具体通知企业前来本科（杜洋处）领取。 Digital Guoxin IT (Suzhou) Co., Ltd will inform enterprises to get theNotice of Processing Trade Network Supervisionat the section which is under charge of Du Yang.,联网监管的技术准备 Technical Preparation for Network Supervision,加工贸易联网监管通知书； Notice of Processing Trade Network Supervision 神州数码国信信息技术（苏州）有限公司负责具体咨询与操作； Digital Guoxin IT (Suzhou) Co., Ltd is in charge of specific consultation and operation 神码免费客服热线：400-100-4091 Free customer service hotline: 400-100-4091,电子账册备案资料库准备 Record Database Preparation of E-Book,备案资料库（原商品参数库）按以往原则并结合以下两点整理； Record database (the original merchandise parameter library) can be summarized by original principle and below two points. 备案资料库应符合规范申报要素要求； Record database should meet the requirements of standard declaration elements. 商品归并关系应参照海关总署2010年第55号关于实施的公告 ； Merger of import and export goods should follow the No.55 announcement released by the General Administration of Customs in 2010 “ Merging Rules of Import and Export Commodities under Processing Trade Network Supervision ” (preliminary examination implementation) 以上信息应在电子账册正式备案前准备完毕。 All the above information should be fully prepared before the official record of E-Book,电子账册正式备案审批资料 Examination & Approval Materials of Official Record of E-Book,加工贸易联网监管业务审批表 Approval form of processing trade network supervision business 备案资料库（项号级） Record database (level of item number),电子账册正式备案审批流程 Examination & Approval Process of Official Record of E-Book,专管员审批（综合科关员） Examined & approved by handler (official of Integrated Department) 备案关员审批（杜洋） Examined & approved by record official (Du Yang) 科长审批（陈斐） Examined & approved by section chief (Chen Fei) 处长审批（薛泳军） Examined & approved by director (Xue Yongjun),电子账册审批注意事项 Cautions on Examination & Approval of E-Book,“电子账册切换备案”所需资料以及办理流程同“正式备案审批” The materials and process for record of E-Book switching is same as the examination & approval of official record. 备案资料库（项号级）准备时请注意规范申报要素填写 Pay attention in filling the elements which are the requirements of declaration specifications when preparing record database (the level of item number). 以往料号级的备案资料库无须提供，但需要自行保存 No need to provide the record database of past material codes, but need to be stored by yourselves.,电子账册的正式备案与过机 Official Record & Going Through the Customs Machine of E-Book,经营范围账册备案（IT账册） Account record of business scope (IT accounts) 便捷通关账册备案（E账册） Account record of convenient customs clearance (E-Book) 商品归并关系备案（电子口岸） Record of the merger of goods (E-port),经营范围账册备案与过机 Record and Going Through the Customs Machine of Business Scope,海关签字完毕的加工贸易联网监管业务审批表（复印件） Examination & Approval Form of processing trade network supervision business - signed by Customs (copy) 注明预录入KP号码 Note the pre-entry of KP number 初审（杜洋）转岗 Preliminary examined by Du Yang (transferred to a new job) 复审（陈斐）通过 Reexamined by Chen Fei 生成IT账册号码 Automatically generate IT account number 单证上请标注“经营范围备案” Mark “business scope record” on documents,便捷通关账册备案与过机 Record and Going Through Customs Machine of Convenient Customs Clearance,海关签字完毕的加工贸易联网监管业务审批表（复印件） Examination & Approval Form of processing trade network supervision business - signed by Customs (copy) 注明预录入KP号码 Note the pre-entry of KP number 初审（杜洋）转岗 Preliminary examined by Du Yang (transferred to a new job) 复审（陈斐）通过 Reexamined by Chen Fei 生成E账册号码 Automatically generate E-Book number 单证上请标注“通关账册备案” Mark “E-Book record” on documents,商品归并关系备案与过机 Record and Going Through Customs Machine of the Merger of Goods,海关签字完毕的加工贸易联网监管业务审批表（复印件） Examination & Approval Form of processing trade network supervision business - signed by Customs (copy) 初审（69991090）在电子口岸直接审批通过 Preliminary examination (69991090) will be directly passed and approved by E-port 单证上请标注“归并关系备案” Mark “record of merger” on documents,经营范围账册增补 Supplement to Business Scope,电子账册备案资料库（H2000）变更申请书（K表） Change application form of E-Book record database (H2000) (Form K) 商务部门“批准证”以及“经营范围清单”（四位HS Code） Approval certificate and list of business scope which are issued by Commercial Department (the first four of HS Code) 初审（杜洋）转岗 Preliminary examined by handler (Du Yang) (transferred to a new job) 科长（陈斐）复审 Reexamined by section chief (Chen Fei) “账册号码”栏填制需变更的IT号码 Need to be changed IT number should be written in the column of account number,便捷通关账册（E账册）变更 Changes on Accounts of Convenient Customs Clearance (E-Book),K电子账册备案资料库（H2000）变更申请书（K表） Change application form of K electronic account record database (H2000) (Form K) 初审（杜洋）转岗 Preliminary examined by handler (Du Yang) (transferred to a new job) 科长（陈斐）复审 Reexamined by section chief (Chen Fei) “账册号码”栏填制需变更的E账册号码 Need to be changed E-Book number should be written in the column of account number 涉及E账册“核销周期”或“结束有效期”变更的仍由综合科办理 Any E-Book changes of bonded verification period or the terminal date of valid term should be transacted by Integrated Department 由“我的e关”制单 Lists are made by “My e Customs”,商品归并关系变更 Changes on Merging Relationships of Goods,L电子账册归并关系（电子口岸）变更申请书（L表） Change application form of L electronic account merging relationships (E port) (Form L) 初审（69991090）在电子口岸直接审批通过。 Preliminary examination (69991090) should be directly passed and approved by E-port 由“我的e关”制单 Lists are made by “My e Customs”,电子账册变更注意事项 Notices on Changes of E-Book,电子账册在变更数据已发送未审批时，新的申请数据将不能发送； If the changed data in E-Book has been submitted for approval, the new data can not be submitted. 请企业合理安排账册变更计划以及结合海关审批节奏安排一定提前量（5个工作日）； Enterprises should make E-Book changing plans appropriately and make sure to apply it 5 working days ahead in order to meet the requirements of customs approving process. 请注意如下三个日期是否超期：IT（经营范围）账册结束有效期、E（便捷通关）账册结束有效期、E账册本次核销日期； Please pay attention to the following dates in case they exceed the deadline: term of validity of IT accounts (business scope)、term of validity of E-Book、date of current bonded E-books verification. 为避免耽误其他变更业务，企业方面切勿盲目、频繁进行变更申请，一定要建立内部统筹协调机制。 Enterprises should set up internal change management guideline to avoid applying change service blindly or frequently which maybe will influence other normal change application.,电子账册规范申报 Declaration of Specifications in E-Book,电子账册规范申报要点 Key points of E-Book specific declaration 园区海关加贸处规范申报要素释义 Explanations on specific declarations in processing trade business of Suzhou Industrial Park,2、不作价设备 （D手册） 2、Non-evaluated Equipment (Handbook D),D手册备案基本资料 Basic Materials for Record of Handbook D,备案表、纸质手册； Record sheet、paper handbook 审批表； Approval Form 商务主管部门批准的加工贸易不作价设备备案申请表、加工贸易不作价设备批准证； Application form of non-evaluated equipment record of processing trade and approval certificate of non-evaluated equipment of processing trade approved by the Competent Commerce Department 经商务主管部门批准的加工贸易进口不作价设备合同（协议）； Contract (treaty) of non-evaluated equipment of processing trade approved by the Competent Commerce Department 加工贸易不作价设备申请备案清单 ； Record List of application for non-evaluated equipment of processing trade 保证函 Letter of guarantee 关于设备的说明文件（如名称、功能原理、归类理由、生产对象、图片等） ； Documents for explanations about equipment (such as name、functional theory、reason for category、production targets、picture etc.) 代理加工贸易委托协议书；The proxy processing trade entrustment agreement,D手册备案（变更）审批流程 Approval Process of Records (Changes) of Handbook D,初审（高扬燕）接审单、过机 Examination list receiving, going through customs machines are handled by the preliminary examination person (Gao Yangyan) 复审科长（陈斐）审核 Reexamined by section chief (Chen Fei) 处长（薛泳军）审批 Approved by director (Xue Yongjun) 复审（陈斐）过机 Go through customs machines once again is handled by Chen Fei 初审（高扬燕）打印、签发 Printed and issued by the preliminary examination person (Gao Yangyan),D手册备案注意事项一 Note 1 on Record of Handbook D,经营企业进口不作价设备，须在加工贸易合同（协议）中列明进口不作价设备的价格以及支付条款（即列明外商以免费方式提供，不需加工贸易经营企业付汇进口、也不需用加工费或差价偿还设备款），合同加盖正本公章或合同专用章； Enterprises running business of import non-evaluated equipment must list the prices of import non-evaluated equipment and terms of payment clear in the processing trade contract (indicate that the foreign trader provides the equipments freely and the enterprise running business of processing trade do not need payments of import, no need to pay for equipment using processing fees or price difference ), the contract should be stamped the original seal or specific seal used for contracts. 保证函必须声明的事项： 1、设有独立专门从事加工贸易（即不从事内销产品加工生产）的工厂或车间，且不作价设备仅限在该工厂或车间使用； 2、未设有独立专门从事加工贸易的工厂或车间、以现有加工生产能力为基础开展加工贸易的项目，使用不作价进口设备的加工生产企业，在加工贸易合同（协议）期限内，年加工产品70以上出口； 3、该不作价设备用于哪一本对应的加工贸易备案手册或者合同，并保证手册或合同结束时及时办理设备退运、补税或者变更等海关监管手续 Items which must be stated in the letter of guarantee: 1、There are specific factories or workshops for processing trade business individually (they are not used for any domestic business processing) and the non-evaluated equipment can only be used in such factories or workshops 2、The companies which do not have specific factories or workshops for processing trade business need to use non-evaluated equipment base on current producing capacity. The company should export at least 70% of their annual goods within the legal term of processing trade contract. 3、The non-evaluated equipment should be used according to the record handbook or contract of processing trade. When the handbook or contract meets its deadline, then the customs supervision process such as the returning of the equipment 、the payment of an overdue tax or changes should be going through in time.,D手册备案注意事项二 Note 2 on Record of Handbook D,D手册禁止备案外商投资项目不予免税的进口商品目录、进口不予免税的重大技术装备和产品目录 所列商品； The goods list on theCatalog of imported goods which not exempted from duties from foreign investment projectsas well as theCatalog of imported major equipment and products without exemptionis not allowed to put on records of Handbook D. D手册禁止备案禁止进口机电产品目录中的机电产品 ； Handbook D prohibits putting on record mechanical and electrical products listed on theCatalog of imported mechanical and electrical productswhich are prohibited. 进口期限在半年以内的不作价设备（限模具、单台设备），按暂时进口货物办理通关手续； Non-evaluated equipment (only moulds and single equipment) which are imported less than half a year should go through customs procedure according to the way the temporary import goods do.,D手册备案注意事项三 Note 3 on Record of Handbook D,D手册备案时，请严格按照规范申报要素完整填写； When putting handbook D on record, please fill in the forms exactly according to the specifications of declarations 表头备注栏填写：“特案”征免方式，免关税，征增值税”； Footnote columns on top of the form should write: levy and exemption methods of special cases 、exemption of customs tariff、VAT 前述备案注意事项请在相关单证中以荧光笔突出显示，以便于审核时提高效率； The notices stated above should be marked with a highlighter in related documents in order to improve the efficiency of verification,D手册变更基本资料 Changes on Basic Materials of Handbook D,商务主管部门批准的“加工贸易不作价设备批准证”变更证明； Certificate of changes in approval certificate of processing trade non-evaluated equipment which is approved by the Competent Commerce Department 加盖企业公章的变更申请表； Change applicati