关务作业指导书(标准SOP)

保税料件委外加工作业程序Procedure for bonded material outsourcing1. 目的 purpose y/ rw& # b6 dD使保税料件外发加工符合海关监管要求，并满足企业外发加工的相关需要。, A! d3 u( d& l H* eIn order to make the bonded materials outsourcing processing is compliance with the SIP customs laws and regulations, so do the satisfied to our manufacturing requests. u# _n9 o* Q2 L, N w- s; |8 g3 F2. 适用范围 scope0 % ?2 c: O/ , D公司所有保税料件、保税半成品等的外发加工。* x) w9 e9 P, Y3 AAll the outsourcing processing goods with bonded materials and semi-finished productsU* C. # U& 6 , A6 s W5 o8 $ f j( U3. 职责 Responsibility5 D1 G6 K( . b3.1计划负责提供材料的预计外发量，并填写外发加工申请相关备案资料 Y. w: B/ E& L5 RPlanner will be responsible for offering the planned outsourcings list, and filling in the relevant register form./ y6 $ ! 5 iP$ : P J; r$ Z. a, p3.2保税管理人员审核外发备案资料并至海关完成备案手续，负责外发加工保证金的申请和退还.3 J1 c- Q/ z5 Y$ e& B- z! P: d: rThe customs specialist is responsible for the process from the documents checking to customs registering, so do the applying for guarantee deposit on the outsourcing process and the returning.4 n) B/ E, D# m& z, |7 n- M W3.3仓库负责实际外发加工进出数量的登记和统计) & w6 J9 s a/ DWarehouse is responsible for the issuing of materials and does the record and calculation for materials issuing and returning. ( # x0 H8 m( u4 |7 q3 N + c5 j9 b4 d/ L, c v4. 工作程序 procedure, B$ |; o* _( - z! 4 |+ K4.1外发加工厂商的确认。Suppliers confirmation0 ; L, X* y- B f3 Q; k3 V4.1.1计划根据生产的需要，确认相应有承接保税外发加工能力的外包商，并就作业方式进行协调。; j1 H8 i5 R0 9 9 e& p$ a) pPlanner confirms the operation method of bonded materials outsourcing for processing with suppliers, then check their qualification for doing processing trade.; P% 5 A* B; m# J4.1.2外包商提供企业的营业执照和海关注册登记及加工贸易生产能力证明复印件各一份。2 u& |b8 dg u K0 . VSupplier offers their copied business license, customs register license and the provement of qualification for doing processing trade.8 5 x( k3 X% C. e/ x5 thq4.1.3计划提供一份该产品生产工艺流程和外发加工属于非主要工艺流程的声明$ Y5 H+ p0 A* W3 b8 IBuyer offers the processing flow chart and the non-main process announcement to customs specialist.2 M: E6 v3 l) Z4 W8 o& v x( F+ p) o4.2外发加工的备案 SIP Customs register) 0 F! 9 v2 C q$ r, i) b1 l4.2.1计划根据计算月外发加工数量，填写外发加工审批表和外发及运回清单，交由外包商盖章后传回。采购将该外包商签章的外发加工审批资料（可复印件）交保税管理人员.r: g, + V, Z) / LBuyer calculates the quantitative forecast of outsourcing materials every month, and fills in the customs application form, outsourcing issuing list and returning list, then sends it to supplier for chop and get the copied to offer to customs specialist.2 f! K- a, M! # C/ d4.2.2保税管理人员根据外发数量和金额计算相应当的进口关税和增值税，报海关加贸处批保证金开设申请，并按合计税金金额向海关缴纳保证金。3 E; ?6 L ) I$ r M8 y9 ?Customs specialist calculates the relevant imported duty Tax and VAT according to the outsourcing quantities and total value, then offer to customs for guarantee deposit applying and then do payment after approval by customs., a& v6 p% B/ M# R4.2.3保证金缴纳后，海关加贸处专管员签认外发加工备案申请表。. t: R2 |i( E: # L7 , aAfter the guarantee deposit paying, SIP customs will chop on the outsourcing application form.* v# B/ W ; G& c7 c- |* ?# J/ X3 n. W( W4.3货物外发和帐面管理 Goods outsourcing and recording! d9 R8 yx, 2 8 L4.3.1保税管理人员拿到海关批准的外发加工备案申请表后，交采购转给外包商，采购通知仓库发货。$ h; & A2 t4 M. UCustoms specialist offers the chopped outsourcing application form to planner, and then planner passes it to outsourcing supplier and informs warehouse to deliver at the same time. T9 : & n6 d* T! c, J( R4.3.2仓库建立实际外发货物进出台帐，发货后及时维护发货明细。仓库在货物运回后，及时登记运回明细。当发现外发数量大于备案数量时，及时通知保税管理人员增办保证金。6 _+ d! q/ p; E0 U m/ VWarehouse set up the record with the actual outsourcing delivery, and maintain the issuing and returning quantities in time. When the outsourcing quantities is beyond the registered, warehouse need inform customs specialist to add to the guarantee deposit in time.- Q8 c* j! h2 P! j, t4.3.3仓库月底将实际收发货明细统计交一份给保税管理人员。( e2 ( R* V/ c U* R1 aWarehouse calculates the actual issuing list at the end of month, and offer it customs specialist for archiving.$ V. u k& l- m% F& O# h4.3.4外包商加工过程中，如有报废货物，需一并运回工厂，交仓库申请报废。* X4 o- ( M* _3 _The scraps need to be returned to warehouse which bring in the processing of outsourcing, and the warehouse applies for internal scrap.; T# T6 v6 Fw) w/ 3 N5 b 9 ! n9 G2 n( K: R; I4.4外发周期和保证金的退还 Outsourcing cycle and the guarantee deposit returning2 R, A& . h4.4.1外发加工每月申请一次，外发数量和频率较规则及保证金金额足够时，可向海关申请3个月或半年备案一次。# I E1 ) 6 O, N3 e) vBonded materials outsourcing need to register to SIP customs every month as usually, when the outsourcing quantities is regular every month and the guarantee deposit is enough, we can apply for register every three months or six months. : Z# a( S3 B3 M% W5 _4.4.2外发至异关区需缴纳保证金，同关区（大苏州地区）不需缴纳。* F. Z4 3 jz6 k2 U7 K5 R, MWe need pay the guarantee deposit for the bonded materials outsourcing in other region excluding Suzhou area. + W) w6 L, I8 x! t5 qv4.4.3外发加工担保期结束时，保税管理人员向海关申请退还保证金。! . d& L% I1 v: j4 W6 ZCustoms specialist applies to customs for the guarantee deposit returning before the end of guarantee date.: l5 o8 O4 R+ W4 h2 R* E8 i* w$ V9 V5. 相关文件/支持性文件 Relative documents/Support documents1 T9 P1 O$ k/ R2 ?1 a/ q5.1保税材料控制程序3 g+ v- v6 p& a* 9 Y, t4 cProcedure for bonded material controlI/ d+ G4 H O1 l 1 Z0 X 5 % p2 c3 D0 N3 s3 I9 I j- r6. 记录性文件records1 y; o7 i/ z3 T! b- F# d6.1外发加工备案申请表: b) K9 N. h# Q. K, z4 KCustoms application form for outsourcing register2 f( i, ?% $ d% ( |6.2外发加工货物进出台帐表+ F+ % t7 n3 O$ * E- OIssuing and returning record for bonded materials outsourcing, I9 s/ # H- u保税料件转非保税作业流程Procedure for materials tansferring from bondedinto non-bonded warehouse1. 目的 purpose! ?0 z4 d( G4 Z9 i! M5 : c确保保税料件转为非保税料件符合海关监管要求，并缩短转料的操作时效，满足生产需求。- v) v7 l: u$ u6 VEnhance the bonded materials transferring into non-bonded warehouse is compliance with the customs laws, also accelerate the operation smoothly in time to do the satisfied to our manufacturing requests.2 M1 r6 : ! P) Q2 x8 X9 ) E$ $ V, 1 f/ 8 x3 U2. 适用范围 scope2 d+ P( a2 9 - mn9 F* La3 W公司的保税料件、保税半成品、保税成品从CN1转移到CN2。5 + / s5 ) X! S, 0 R; P* r4 T; M- dAll the transferred bonded raw materials, bonded semi-finished products and finished products from CN1 to CN2.# H8 h- r2 Q A4 b+ 1 k; w% q9 G5 e; H) 9 Z7 l2 o3. 职责 Responsibility( l2 F/ O* e. u2 f/ a3.1保税管理人员负责转内销保证金的缴纳和清退，内销数据的汇总和申报6 : ( O! B: l Z) yThe customs specialist is responsible for the guarantee deposit payment application and returning application, also collecting the domestic sales documents and offer to customs for declaration. g& H4 q. SY1 l3 ! w) H- y( N3.2计划负责保税料件库存的确认，保税料件转非保税的内部申请8 l g, e1 I, mPlanner is responsible for the confirmation with the bonded materials storage, and the internal application from CN1 to CN2.* b; |% q$ h; * e2 c/ b3.3仓库负责保税转非保税系统帐和实物的转移1 f$ b 2 S: ?) I( oWarehouse is responsible for systems transferring and the cargos transferring from CN1 to CN2.6 g2 O2 o( w9 L. U3 rr) T2 w( q5 u/ P* N4. 工作程序 procedure, : u( E# m# j4.1提缴保证金。Payment application for guarantee deposit) _2 |; F: O) H& F1 Z* ; G4.1.1计划统计当前每月保税转非保税的数量，并预计后继每月的转内销数量和金额。 V, n: d: _, p+ * i- d0 kPlanners offer the total actual quantities transferring from CN1 to CN2 every month, and give the forecast to customs specialist with the next few months.; Z& I) u1 dA: J( n( Q9 X& d4.1.2保税管理人员根据每月的预期内销金额，核算相应应缴纳的关税和增值税。/ H# m( M+ d( s4 7 n1 RCustoms specialist will calculate the relevant duty and VAT according to the estimated transferred quantities and total values.( g& N- G: f+ s+ l; O4.1.3保税管理人员向海关递交申请作先转料后继每月集中补税，核准后缴纳保证金。6 Y1 : B q- M/ z) u3 r) CCustoms specialist prepares the application form to submit to customs to apply for cargos transferring at first, and do the duty payments every month, then offer the guarantee deposit after customs approval.- u) I! l( B3 Q) f1 F2 k9 N4.2保税料件转非保税的厂内申请Internal application with transferring from CN1 to CN2.: n) O2 C, U2 8 R; B9 & H, 4.2.1计划根据生产需要，确认保税仓的料件库存状况，确认有料后填写保税料件转内销申请表# s) D# z- a1 dPlanner checks the bonded inventory and fills in the transferring application form.6 G5 / e/ E- K- y/ R4.2.2供应链经理核准 S/C manager approval7 T+ x- P- S* L! m8 4.2.3如当月转内销数量超过保证金担保的金额范围，计划及时通知保税管理人员。% y k8 8 G0 5 U1 h dT0 p3 C1 N& TPlanner need to inform customs specialist to add to the guarantee deposit if the domestic sales quantities exceed the applying quantities.& R- n Y2 T9 F. . q4 c& j5 k; d+ _0 r: ?+ b# R# F: X4.3系统和实物的转移 Transferring in systems and cargos; A; s, y5 y! y. u4 d: h4.3.1供应链经理核准后，计划将保税料件转内销申请表转给仓库进行系统帐转移和实物帐转移。7 l9 G. / W; M4 CPlanner sends the approved transferring application form by S/C manager to warehouse to do the systems transferring and the cargos transferringI( y$ x7 S# L( ?3 _ J4 j& U+ y4.3.2仓库转移签字后，保税料件转内销申请表一联交保税管理人员，次月1日前需将上月移转的申请表全部交至保税管理人员。o0 S; 6 B5 |/ Warehouse sign in the application form after cargos actual transferring, then send one application form to customs specialist, and collect the all application form to customs specialist before the first day next month., q! X7 E( _( h. z% Z4.4内销的海关申请和补税手续办理 Domestic sales applying and duty payments applying to customs.* i |1 Z, x/ m% S4 f/ $ B+ e4.4.1保税管理人员月初核对保税料件转内销申请表，统计上月实际移转的数量（含料件、半成品、成品）! N& j3 k2 u5 i; D1 QCustoms specialist check the all application forms and collect the total transferred quantities, which include the raw materials, semi-finished products and finished products.- N; * O f3 X4.4.2将半成品、成品折算成原料数量，汇总内销料件数据。: f- ?( h# ; F0 j* L xCustoms specialist transforms the all transferred semi-finished products and finished to raw materials and collecting + H$ * k* R- R4.4.3外经委内销申请、审批6 u# s! n1 Q3 p( f$ ) A) M& _Send to foreign economics and trade development bureau to get the domestics sales approval.P: c7 m0 J: e+ q7 F4.4.4海关的内销申请、审批，核准后报关申报（如涉及7证，申请办理）4 R R L% t) C0 W; N; 1 I6 MDo the domestic sales applying and declaration to customs after approval. (Apply for the license if need)/ o$ q s) L2 M3 V; Y# A( O4.4.5缴纳关税和增值税+ d4 d& X, Y( B+ m) Ms0 P3 h# P8 r8 aPay tax and VAT to customs. % F0 ?7 d$ t5 u M( : n* n$ m/ p4.5保证金的清退Returning applying for the guarantee deposit2 s2 k. v( m FX3 C4.5.1保证金到期后，保税管理人员提交实际每月转内销数据汇总表，向海关申请保证金退还4 c) Ta5 h: O+ X5 W+ j8 TBefore the end of the guarantee date, customs specialist prepare the actual transferring quantities report for relevant months and send it to customs for get the approval to do the guarantee deposit returning.% 1 o+ y* r5 l+ h, t$ E h 1 6 GH% q3 t0 D5. 相关文件/支持性文件 Relative documents/Support documents i f* e5 Q1 N5.1保税材料控制程序*, ; W7 N& 1 K( y+ g * JProcedure for bonded material control5 RV1 M7 4 G8 H0 v: D/ F/ ( q0 _6. 记录性文件records8 J7 C& j+ , _% 2 手册的中期帐面管理1. 目的 purpose* s8 y z7 b: J- V# R6 N r# 4 Z准确记录手册的备案数量申报状况，促进手册及时变更增补和申报数据核对，减少手册的备案问题影响料件和成品的进出，避免保税料件改征税进出造成税金损失。) C: G$ 6 J: p& E4 s9 Q e 4 a+ V! j+ T8 C7 O n- S& K. A2. 适用范围 scope2 f0 x& K$ S# p2 i公司所有加工贸易手册的日常帐面管理和文件管理, i1 q( M! b* 3 X, C, w# b* : E9 h/ r* t0 E6 O3. 职责 Responsibility; / e+ X6 a: k8 _# u. 3.1进口负责料件的申报登记，进口报关单的催回- l9 F4 J, i% d* Mu7 w% W! z3.2出口负责成品的申报登记，出口报关单的催回: N0 , q& P7 Nc) d* C3.3保税管理人员负责数据的汇总与核对，并定期将手册余量等状况报于采购和计划. K4 y* I; B; W7 Q3.4采购和计划根据预计进出量，提供相应的增补数据和资料I8 A; V4 N3 H6 r: 7 W5 i & v2 / E/ h/ b/ , 4. 工作程序 procedure5 # C3 ?5 ; H, y7 R$ S1 w6 G4.1报表的架构。 * 8 A8 f$ v) z, - V4.1.1保税管理人员在新手册申办后架构手册“手册扣量登记表”（以下简称“登记表”）并放置于进出口共享盘中。# z5 H: q1 E f$ B4.1.2保税管理人员在手册的变更或增补完成后，将变更数据于次日内在“手册扣量登记表”中进行维护，保证备案数量的准确性。; ! V P, I- X! dk! ; Q# U5 W. Y2 r h( q3 $ s3 I: B4.2进出口的日常申报扣量登记2 u: JP0 b. n% D4 x4.2.1进口在准备进口报关文件前将申报的手册项次和数量在“登记表”中查询余量，并按要求记录。+ 7 D9 T+ T- 3 q4.2.2出口在准备出口报关文件前将申报的手册项次和数量在“登记表” 中查询余量，并按要求记录。, ; R % V/ R6 g4.2.3保税管理人员在准备结转进出报关文件前将申报的手册项次和数量在“登记表” 中查询余量，并按要求记录。6 * X5 S# a8 y+ X- O 6 9 |1 w: N) W4.3改征税进出口和内销的处理3 g# d0 z* 4 P/ 4.3.1对于外销用料件和成品(P/O CN1)，如需征税进口需先确认手册，经保税管理确认不可用手册进出后，报物流经理确认后做一般贸易进出口。9 y$ f* ; X. G: r* _2 4.3.2新料或成品进出口，进出口人员查“登记表”中无该料后，先与保税确认是否做手册增补及增补时效，如需一般贸易进出口先报物流经理确认1 P6 c. m2 NR1 R) M5 y+ u. o$ C# Y4.3.3所有保税转内销货物由保税管理人员按流程办理后，在“登记表”中记录负数或单独列表载明。9 m+ z1 + G7 D$ i% L) K3 C. x4.3.4出口如改一般贸易出口，操作程序同上: H% c3 0 J0 x+ Q& h9 K3 R; 3 Q I8 F p( y) D Y1 e4 t4.4保税管理人员初步核对申报数量1 V7 m; a6 h( H6 I. x# * z4.4.1登记完成后，进出口将资料交保税管理人员核对申报数据( v* S ) y3 r m( 3 q4.4.2进出口于每月30日向对应报关公司索取手册申报的登记页复印件，交保税管理人员核对申报报关单是否与登记表一致: A j: p! W. L0 n* 5 x$ Y- % s: u6 j) S! Z. U4.5手册余量的确认与增补预告. v+ p$ f1 m5 h# 4.5.1保税管理在“登记表”中，设置余量风险范围，每周查看余量。对于手册余量低于风险范围时，及时通知采购、计划提供手册增补数据。8 t G* d* N1 Kb) N7 f4.5.2保税管理于每月底将手册的备案余量状况反馈于采购、计划、进口、出口，采购和计划核对次月或预计进出量，提出增补申请。- e1 O, k. i/ x- 0 F( h( r4.5.3增补资料包括：预计增补的品名、数量，并提供相应的采购合同和销售合同；对于增加新的料件和成品，需提供对应的BOM，并且保持料件和成品备案的数量折算平衡。# U; # # W7 a3 s& u * X/ P+ g# N F7 Q- D e4.6报关单后期转正和整理+ h! f1 X/ i B X4.6.1进出口报关单由进口和出口催回，通常进口15日内，出口30日内。3 r2 5 e, a# k/ h4.6.2进出口报关单手册核销联，交由保税管理人员确认转正，并统一整理编号，每周确认一次进行暂时归档。) S# z; Q3 * Z9 Q+ o* B& r4 Au7 D* v1 e4.7异常的记录。保税在核对相关数据时，对于异常状况登记于异常记录表中. . j* - D* U& a0 K1 . _* ( T3 a0 d! K* S# d5 J5. 相关文件/支持性文件 Relative documents/Support documents8 r! m. oU5.1手册的记录和流向管理程序+ H# _9 u+ s) F0 y5.2手册的核销管理流程程序- fd8 u) P+ g/ N5.3保税实物帐与帐面帐的管理程序# 0 P& t9 Z) G2 p5 P t% R: C9 2 2 b( Z3 ) m7 v! s: ) 6. 记录性文件records3 _7 T! |& M6 N; M3 R6.1手册扣量登记表( n3 K4 d2 S+ D6.2手册增补申请文件+ y5 V0 q ; N2 Q$ V. G( o5 V9 6 j6.3手册帐面异常登记表$ C9 E) b- t G5 T# Y e# s6.4手册管理异常记录表国内异地结转出口管理1 - o; S8 + _7 m/ v9 _1. 目的 purpose8 J9 I. Z) g/ v/ _* _/ B3 R* D4 _促进公司保税成品国内深加工结转至异关区的作业合法化和规范化。9 w: S2 J h5 N1 ? $ d7 H% m9 fZZ0 / y: G2. 适用范围 scope, U3 P$ d0 k* C8 J保税成品国内深加工结转出货至异关区（苏州以外的关区）8 P+ l: U- M$ Zr0 N5 j- d5 A3 1 g+ c! Y3. 职责 Responsibility+ w, W9 R- y c5 u 3.1业务负责提供预计结转数量，并负责与客户采购进行结转实际出货对帐% h3 I l# r! & l. ?3.2关务负责国内结转的备案申请、与对方关务对帐、结转报关资料的准备 U# n1 ! $ n8 s3.3仓库负责发货和退货事宜) J K A% G6 c, T O3.4财务负责间接销售的发票开立0 b9 U/ E1 r. U8 r( O6 5 A2 A; n8 M8 C- K6 e$ z/ p7 j% G4. 工作程序 procedure0 v9 q3 d. n6 U* l% g4.1确定结转方式和对帐区间。2 Z, T( C1 d: u( e- G( p! K- C) q4.1.1业务与客户采购确定保税结转作业，了解双方关区的相关法律规定。; v; ( l N$ r$ ?4 M4.1.2业务与客户采购及双方关务确定结转出货的对帐区间，通常对帐月份的起止日期为1号至31号，后继按该月份段逐月结算一次出货数量和并安排申报。/ c6 p- E* # : l, K: 4.1.3业务与财务确定以该对帐区间的出货开立出口商品专用发票* q$ d: r. y7 0 N6 p$ 4.1.4业务与客户采购确定对帐方式（对帐单的格式）# |, v0 ; m% x- |* Z6 d8 K4.1.5双方关务确认手册备案的品名、单位、商编，如单位和商编不一致，根据需要一方做手册变更% F1 v8 g% F0 - r6 p4 I3 j y, y Y; b. _4.2结转备案申请. - # 9 e4 I9 a- a6 F4.2.1业务在下一对帐月10日前提供次月的出