第三章 海关监管货物及其报关程序（the third chapter customs supervision of goods and their customs declaration procedures）

第三章海关监管货物及其报关程序（THETHIRDCHAPTERCUSTOMSSUPERVISIONOFGOODSANDTHEIRCUSTOMSDECLARATIONPROCEDURES）THETHIRDCHAPTERCUSTOMSSUPERVISIONOFGOODSANDTHEIRCUSTOMSDECLARATIONPROCEDURESTHEFIRSTSECTIONISANOVERVIEW1GOODSSUPERVISEDBYTHECUSTOMSTHENAMEOFTHEGOODSUNDERTHESUPERVISIONOFTHECUSTOMS,THEEARLYSTAGE,THEENTRYANDEXITSTAGE,ANDTHEFOLLOWUPSTAGEGENERALIMPORTANDEXPORTGOODSDECLARATION,INSPECTION,TAXRELEASEBONDEDGOODSFORCUSTOMSCLEARANCESPECIFICTAXRELIEFGOODSFORCUSTOMSCLEARANCEVERIFICATIONTEMPORARYENTRYANDEXITOFGOODSFORCUSTOMSCLEARANCETHEMATERIALPROCESSEDGOODSCLEARANCERECORDVERIFICATION2ELECTRONICCLEARANCESYSTEM1CUSTOMSH883/EDICUSTOMSCLEARANCESYSTEM2CUSTOMSH2000CUSTOMSCLEARANCESYSTEM3CHINAELECTRONICPORTSYSTEMTHESECONDSECTIONGENERALCUSTOMSDECLARATIONPROCEDUREOFIMPORTANDEXPORTGOODS1GENERALIMPORTANDEXPORTGOODSCOLLECTIVELYREFERSTOIMPORTEDGOODSANDGENERALEXPORTGOODSINGENERAL,REFERSTOTHEIMPORTANDEXPORTPAYFORTHEIMPORTANDEXPORTTAXESANDHAVEGONETHROUGHALLTHECUSTOMSFORMALITIES,CUSTOMSCLEARANCEAFTERNOSUPERVISION,THEIMPORTANDEXPORTOFGOODSDIRECTLYINTOTHECIRCULATIONOFTHEFIELDOFPRODUCTIONANDCONSUMPTIONNOTEGENERALIMPORTSANDEXPORTSARENOTEXACTLYEQUALTOGENERALTRADEINGOODS2CHARACTERISTICSOFGENERALIMPORTANDEXPORTGOODS1CERTIFICATEOFEXCHANGE2TAXABLETAXPAYMENT3THECUSTOMSCLEARANCE3GENERALIMPORTANDEXPORTGOODSHAVEALOOKATTHESCOPEOFALITTLEIMPRESSIONONTHELINEUSUALLYINTHEMULTIPLECHOICELINEP85861MINORCHANGESINIMPORTSOFGENERALTRADE2GENERALTRADEEXPORTGOODS3TEMPORARYIMPORTGOODSWHICHAREBONDEDTOTHEACTUALIMPORT,TEMPORARILYIMPORTEDGOODS,OREXPORTEDABROAD4BARTERTRADE,COMPENSATIONTRADE,IMPORTANDEXPORTGOODS5DONOTAPPROVEBONDEDCONSIGNMENTSANDSELLGOODSONCONSIGNMENT6CONTRACTACTUALIMPORTANDEXPORTGOODS7SAMPLESOFFOREIGNCOMMERCIALESTABLISHMENTSINANDOUTOFDISPLAY8FOREIGNTOURISTSEXPORTGOODSINSMALLQUANTITIES9ASMALLSHOPWITHEXHIBITS10FREEIMPORTOFGOODS,SUCHASIMPORTEDGOODSDONATEDBYFOREIGNBUSINESSMENINECONOMICANDTRADEACTIVITIESFOREIGNTRIALMATERIALSSUPPLIEDFREEOFCHARGEINECONOMICANDTRADEACTIVITIESFOREIGNGOODSDONATEDBYENTERPRISESORINSTITUTIONSOUTSIDECHINATODOMESTICUNITS4,THEGENERALIMPORTANDEXPORTOFGOODSTHEREISNOPRELIMINARYSTAGE,THEREISNOFOLLOWUPSTAGE,ONLYTHEIMPORTSTAGE,CONSISTINGOFFOURLINKS1IMPORTANDEXPORTGOODSDECLARATION2CHECKWITHEACHOTHER3PAYTAXESANDFEES4EXTRACTORSHIPTHEGOODS5PLACEWHEREGENERALIMPORTANDEXPORTGOODSAREDECLAREDNAMELOCATIONGENERALIMPORTGOODSGENERALEXPORTGOODSLEAVINGTHECOUNTRYCUSTOMSIMPORTGOODSOFDESTINATIONCUSTOMSEXPORTGOODSSHIPMENT6TERMFORDELAYEDREPORTINGANDLATEFEESP262IFTHEGOODSAREDELAYED,THEGOODSSHALLBEDECLAREDWITHIN14DAYSFROMTHEDATEOFTHEDECLARATIONOFTHETRANSPORT,ANDTHESTARTINGDATESHALLBEEXTENDEDFORUPTOTHREEMONTHSFINESISSUEDPAYTAXES15DAYSDEADLINEPOSTPONEDUNTILTHEDATEOFPAYMENTOFTAXCHECK7THETIMELIMITFORTHEDECLARATIONOFTHEEXPORTEDGOODSSHALLBE24HOURSBEFORETHEGOODSARESHIPPEDLOWFROMTHECUSTOMSSUPERVISIONAREATOTHELOADINGDATE8GOODSIMPORTEDOREXPORTEDBYELECTRICITY,PIPELINESOROTHERSPECIALMEANS,THECONSIGNEESANDCONSIGNORSOFIMPORTANDEXPORTGOODSORTHEIRAGENTSSHALLBEDECLAREDREGULARLYINACCORDANCEWITHTHECUSTOMSREGULATIONS9REPORTINGDATEREFERSTOTHEDATEOFDECLARATIONDATAAREACCEPTEDBYTHECUSTOMSDECLARATION,NOMATTERORPAPERDECLARATIONFORMTOTHECUSTOMSDECLARATIONONELECTRONICDATADECLARATION,CUSTOMSDECLARATIONDATEISTHEDATEOFACCEPTANCEOFTHEDECLARATION1USETHEELECTRONICDATADECLARATIONFORM,SUBMITTHEPAPERDECLARATIONFORM,ORDECLAREONLYINTHEFORMOFELECTRONICDATADECLARATION,THEDATEONWHICHTHEDECLARATIONDATEISACCEPTEDBYTHECUSTOMSCOMPUTERSYSTEM2ELECTRONICDATAISRETURNEDTOTHECUSTOMSDECLARATION,THECUSTOMSSHALLACCEPTTHEDECLARATIONOFTHENEWDATE3FIRSTPAPERDECLARATION,AFTERTHESUPPLEMENTARYELECTRONICDATA,ORONLYPROVIDEPAPERDECLARATION,CUSTOMSOFFICERSASRECORDEDINTHEDECLARATIONONTHEDATEFORCUSTOMSDECLARATIONDATETHEDAILYVALUEOFTHE10DELAYEDPAYMENTOFGOLDSHALLBE005OFTHEDUTIABLEVALUEOFTHEIMPORTEDGOODS,ANDTHERMBYUANSHALLBEUSEDASTHEASSESSMENTUNIT,ANDLESSTHANRMB1YUANSHALLBEEXEMPTEDFROMCOLLECTIONSUCHAS5199999YUAN,THECUSTOMSONLYLEVIED51YUAN11DOCUMENTSREADYTOBEDECLAREDAPPLICATIONDOCUMENTS,BASICDOCUMENTSANDIMPORTDELIVERYDOCUMENTSEXPORTDOCUMENTSCOMMERCIALINVOICEPACKINGLISTIMPORTANDEXPORTLICENSEFORSPECIALDOCUMENTSHANDBOOKOFPROCESSINGTRADESPECIFICTAXEXEMPTIONCERTIFICATEIFTHEGOODSARERETURNEDTOCUSTOMSDIRECTLY,THEYSHALLPROVIDETHEORIGINALCUSTOMSDECLARATIONFORMFORIMPORTANDEXPORTGOODSBILLOFCANCELAFTERVERIFICATIONCERTIFICATEOFORIGINTRADECONTRACTPRINCIPLESFORPREPARINGDECLARATIONDOCUMENTSTHEATTACHEDDOCUMENTSBASICDOCUMENTSANDSPECIALDOCUMENTSMUSTBECOMPLETE,VALIDANDLAWFULBUTTHEDECLARATIONMUSTBECOMPLETEDINTRUE,ACCURATEANDCOMPLETETHECUSTOMSDECLARATIONFORMMUSTBECONSISTENTWITHTHEACCOMPANYINGDOCUMENTDATA12BEFORETHEDECLARATIONOFTHEGOODSTHESAMPLINGFOUNDTHATTHEPROBLEMCANBEDIRECTLYRETURNEDIFITINVOLVESPRODUCTINSPECTIONANDQUARANTINESHALLPROVIDETHERELEVANTAPPROVALDOCUMENTS,SHOULDBEINTHESAMPLINGRECORDANDSAMPLINGONTHELISTOFGOODSAFTERTHESIGNATURECONFIRMATION13ELECTRONICDATAREPORTING1TERMINALREPORTINGMETHODS2DELEGATEEDIMODE3SELFEDIMODE4ONLINEDECLARATION14THETIMELIMITFORSUBMITTINGTHEPAPERDECLARATIONFORMANDTHEATTACHEDDOCUMENTSSHALLBE10DAYSFROMTHEDATEOFRECEIPTOFTHE“SPOTDOCUMENTS“OR“RELEASEDOCUMENTS“FROMTHECUSTOMS15THECONSIGNEEORCONSIGNEEOFIMPORTANDEXPORTGOODSREQUIRESMODIFICATIONOFTHECUSTOMSDECLARATIONFORM1BECAUSEOFTHEOPERATIONORWRITINGMISTAKESOFTHECUSTOMSDECLARATION,THEDECLARATIONFORMISINCORRECTANDNOSMUGGLING,VIOLATIONOROTHERILLEGALSUSPECTSHAVEBEENFOUND2THEEXPORTCLEARANCEOFGOODS,SHIPPING,LOADINGANDOTHERREASONSDUETOTHEORIGINALDECLARATIONOFTHEGOODSOFALLORPARTOFIT,CHANGEOFTRANSPORTATION3THEIMPORTANDEXPORTOFGOODSINTRANSPORTATION,STORAGE,LOADINGPROCESSDUEMOREORLESS,FORCEMAJEUREANDOTHERCAUSESOFLOSS,SHORTAGEOFRAWDATAANDTHEACTUALDECLARATIONOFTHEGOODSDONOTCONFORMTOTHE4ACCORDINGTOTHETRADEPRACTICE,THETEMPORARYPRICETRANSACTIONSHALLBEADOPTEDFIRST,ANDWHENTHEACTUALSETTLEMENTISMADE,THECONTENTSOFTHEDECLARATIONSHALLBEMODIFIEDACCORDINGTOTHEQUALITYOFCOMMODITYINSPECTIONORTHEPAYMENTBYTHEINTERNATIONALMARKETPRICE5DUETOCOMPUTER,NETWORKSYSTEMANDOTHERREASONSLEADTOERRORSINELECTRONICDATAREPORTING6OTHERSPECIALCIRCUMSTANCESHAVEBEENAPPROVEDBYTHECUSTOMSATTENTIONFILLINTHEIMPORTANDEXPORTCARGODECLARATIONFORM,MODIFY/CANCELTHEAPPLICATIONFORMTHECUSTOMSOFFICEFINDSTHATTHECUSTOMSDECLARATIONFORMNEEDSTOBEMODIFIEDORCANCELLED,TOFILLOUTTHECUSTOMSDECLARATIONFORMFORIMPORTANDEXPORTGOODS,ANDTOAMEND/CANCELTHECONFIRMATIONLETTERBECAUSEOFCHANGESTOIMPORTANDEXPORTGOODSDECLARATIONLEDTOTHENEEDFORCHANGE,GOTHROUGHTHEIMPORTANDEXPORTLICENSE,IMPORTANDEXPORTOFGOODS,THECONSIGNORORITSAGENTSHALLSUBMITTHERELEVANTIMPORTANDEXPORTLICENSETOTHECUSTOMS16THECASEOFREINSPECTIONWHENTHEINITIALINSPECTIONFAILSTOASCERTAINTHEREALPROPERTYOFTHEGOODS,ITISNECESSARYTODETERMINETHEQUALITYOFTHEGOODSTOBEEXAMINEDTOBEFURTHERCONFIRMEDGOODSSUSPECTEDOFSMUGGLINGANDILLEGAL,NEEDTOBEREEXAMINEDTHEIMPORTANDEXPORTGOODSCUSTOMSHASANYOBJECTIONTOTHECONCLUSIONPUTFORWARDTOREINSPECTTHECALUMNY,ANDBYCUSTOMSAPPROVEDOTHERCIRCUMSTANCESDEEMEDNECESSARYBYTHECUSTOMSNOTEINSPECTIONPERSONNELWHOHAVEPARTICIPATEDINTHEINSPECTIONSHALLNOTTAKEPARTINTHEREINSPECTIONOFTHESAMETICKET17ROUTEINSPECTIONWITNESSESMUSTBEPRESENTANDSIGNEDONTHEINSPECTIONRECORD1THEIMPORTANDEXPORTGOODSARESUSPECTEDOFBEINGILLEGAL2NOTICEBYTHECUSTOMSINSPECTIONOFIMPORTANDEXPORTGOODS,THECONSIGNORORITSAGENTWILLNOTFIELD18CHECKWITHEACHOTHERHANDLINGGOODS,UNPACKINGANDSEALINGANSWERQUESTIONSANDPROVIDERELEVANTDOCUMENTSTOASSISTTHECUSTOMSINSPECTION,THENEEDFORFURTHEREXTRACTIONTESTSORIDENTIFICATIONOFSAMPLES,SAMPLINGLISTISSUEDBYTHECUSTOMSCHARGECONFIRMINGTHERESULTOFTHEINSPECTIONANDSIGNINGTHE“CUSTOMSENTRYANDEXITINSPECTIONRECORDFORM“19,THESCOPEOFCUSTOMSCOMPENSATIONONLYTHEIMPLEMENTATIONOFTHEINSPECTIONPROCESSCAUSEDBYINSPECTIONOFTHEDIRECTECONOMICLOSSOFTHEGOODSDAMAGEDDUETOTHECUSTOMSOFFICERSRESPONSIBILITYNONCOMPENSATIONSCOPELOSSCAUSEDBYMOVING,UNPACKING,LOADING,ORKEEPINGTHEGOODSINBADORDERPERISHABLEORPERISHABLEGOODSWILLBECOMEINVALIDDURINGTHENORMALWORKINGHOURSOFTHECUSTOMSTHEINEVITABLEWEARANDTEAROFTHECUSTOMSDURINGTHENORMALINSPECTIONDAMAGEOCCURREDBEFORECUSTOMSEXAMINATIONANDAFTERCUSTOMSINSPECTIONLOSSOFGOODSCAUSEDBYFORCEMAJEURENOTETHECONSIGNEEORHISAGENTOFTHEIMPORTANDEXPORTGOODSHASNOTMADEANYDAMAGETOTHEIMPORTEDOREXPORTEDGOODSATTHETIMEOFTHECUSTOMSEXAMINATION,ANDTHECUSTOMSOFFICEFOUNDNOCOMPENSATIONAFTERTHEDISCOVERY20CUSTOMSDECLARATIONDOCUMENTS1IMPORTPAYMENTCERTIFICATE2EXPORTEARNINGSCOLLECTIONCERTIFICATE3EXPORTTAXREBATECERTIFICATEFOROTHERCERTIFICATIONPROCEDURES1VERIFICATIONFORMOFEXPORTPROCEEDS2CERTIFICATEOFIMPORTGOODSTHIRD,BONDEDGOODSDECLARATIONPROCESS1BONDEDGOODSPROCESSEDINTHETERRITORYOFCHINAARETHOSETHATARENOTALLOWEDTOGOTHROUGHTHEFORMALITIESOFTAXPAYMENTAFTERBEINGAPPROVEDBYTHECUSTOMSANDSHIPPEDBACKANDEXPORTEDWITHINTHETERRITORYAFTERPROCESSINGANDASSEMBLINGINCHINA2,THEFORMOFPROCESSINGTRADEPROCESSINGANDFEEDPROCESSINGTHEPROCESSINGOFSUPPLIEDMATERIALSMEANSTHATTHEOVERSEASENTERPRISEPROVIDESMATERIALSANDENTERPRISES,ANDDOESNOTNEEDTOCOLLECTORIMPORTTHEFOREIGNGOODSINACCORDANCEWITHTHEREQUIREMENTSOFTHEOVERSEASENTERPRISES,ANDONLYCOLLECTSTHEPROCESSINGFEES,ANDTHEFINISHEDPRODUCTSARESOLDBYTHEOVERSEASINDUSTRIESFEEDPROCESSINGREFERSTOTHEOPERATIONOFANENTERPRISETOIMPORTFOREIGNMATERIALSANDIMPORTANDEXPORTOFFINISHEDGOODSBYFOREIGNEXCHANGETHEDIFFERENCEBETWEENINCOMINGPROCESSINGANDFEEDPROCESSING1MATERIALPROCESSINGISARELATEDTRANSACTION,THEFEEDPROCESSINGISTWOORMORETHANTWOTRANSACTIONS2,PROCESSINGMATERIALS,THETWOSIDESAREENTRUSTEDRELATIONS,FEEDINGPROCESSING,THETWOSIDESARETRADINGRELATIONS3,PROCESSINGOFRAWMATERIALSFROMOUTSIDEDETERMINEDPROCESSINGVARIETIES,FEEDPROCESSING,DECIDEDBYUSPROCESSINGVARIETIES4,PROCESSING,OWNERSHIPOFTHEFOREIGNPARTY,IMPORTPROCESSING,OWNERSHIPTOUS5PROCESSINGMATERIALS,WEAREONLYRESPONSIBLEFORPROCESSING,COLLECTINGPROCESSINGFEES,FEEDPROCESSINGTOMAKEPROFITSCOMMONPOINTSOFINCOMINGPROCESSINGANDFEEDPROCESSING1AREFULLYBONDED2THEIMPORTDOESNOTREQUIREAPERMIT,ANDTHEEXPORTISSUBJECTTOALICENCE3NOTCUSTOMSCLEARANCE3,THECUSTOMSSUPERVISIONMODELOFBONDEDGOODSPROCESSINGNONPHYSICALFENCEELECTRONICMANUALFOR1YEARS,ORSINCETHELASTBATCHOFFINISHEDPRODUCTSSHIPPEDWITHIN30DAYSAFTERTHEAPPROVALTOEXTENDTHEEXPIRATIONDATEIS1YEARSMANUALELECTRONICBOOKSTHEFIRSTBATCHOFPAPERMANUALRECORDSOFMATERIALSFROMELECTRONICBOOKS,ELECTRONICBOOKSTOTHEREVOCATIONCHECKTO180DAYSFORANUCLEARCYCLEWITHIN30DAYS,180DAYSAFTERTHEFULLREPORTTHEPHYSICALFENCEEXPORTPROCESSINGZONESHALLBEREPORTEDONCEEVERY180DAYSFROMTHEENTRYZONETOTHECUSTOMSFORMALITIESTHEZHUHAIPARKISREPORTEDANNUALLY4PAPERBOOKSANDELECTRONICBOOKSAREINTHECONTRACTASAUNIT,ONLYELECTRONICBOOKSISABUSINESSUNIT5,BONDEDGOODSPROCESSINGSUPERVISIONMODEL1BUSINESSAPPROVAL2FILINGBONDED3SUSPENSIONOFTAXPAYMENT4REGULATORYDELAYS5CLEARANCEVERIFICATION6STEPSTORECEIVETHEPROCESSINGTRADEMANUAL1TOEXAMINEANDAPPROVETHECOMPETENTDEPARTMENTOFCOMMERCE2AFTERAPPROVAL,THEMINISTRYOFCOMMERCEISSUESTHEAPPROVALCERTIFICATEFORPROCESSINGTRADEBUSINESSANDTHECERTIFICATEOFPROCESSINGCAPACITY“3ENTERPRISESWITHTHEABOVETWOCARDS,ONEWAYCUSTOMSFILING4DONOTNEEDTOOPENALEDGERDIRECTLYRECEIVETHEMANUALPROCESSINGTRADE5NEEDTORECORDSETBYTHECUSTOMSLEDGERLEDGERLEDGERBANKOPENEDCONTACTLISTRECEIVENOTICEFOROPENCUSTOMSPROCESSINGTRADEHANDBOOK7,THEPRINCIPLEOFFILINGBONDED1LAWFULOPERATION2RESHIPPEDOUTOFTHECOUNTRY3REGULATORY8CATEGORIESOFPROCESSINGTRADEENTERPRISESCLASSAA,CLASSA,CLASSB,CLASSC,CLASSD9COMMODITIESARECLASSIFIEDASPROHIBITEDCLASS,RESTRICTEDCLASSANDPERMITTEDCLASS10AREASCANBEDIVIDEDINTOTHEEASTANDTHEMIDWESTTHEEASTERNREGIONLIAONINGPROVINCE,BEIJINGCITY,TIANJINCITY,HEBEIPROVINCE,SHANDONGPROVINCE,JIANGSUPROVINCE,SHANGHAICITY,ZHEJIANGPROVINCE,FUJIANPROVINCE,GUANGDONGPROVINCE11PROHIBITEDCOMMODITIESINPROCESSINGTRADEGOODSPROHIBITEDBYTHESTATEFORIMPORTANDEXPORTTHECOMMODITIESIMPORTEDFORPLANTINGANDBREEDINGCOMMODITIESTHATMAYCAUSEHIGHENERGYCONSUMPTIONANDHIGHPOLLUTIONCOMMODITYWITHLOWADDEDVALUEANDLOWTECHNICALCONTENTOTHERPROHIBITEDCOMMODITIESLISTEDINTHEPROCESSINGTRADE12PROCESSINGTRADE,DEEPPROCESSING,TRANSFERRING,TRANSFERRINGANDTRANSFERRINGCOMMODITIESARERESTRICTEDANDMANAGEDACCORDINGTOPERMITTEDCOMMODITIESGUARANTEEACCOUNTCLASSIFICATIONMANAGEMENTCONTENTOFRESTRICTEDGOODSALLOWEDGOODSEAST,CENTRAL,WEST,MIDWESTAACLASSPAPERMANUAL,SEMISOLIDIDLE,DONOTTURN,DONOTTURNELECTRONICMANUAL,HALFSOLID,HALFSOLID,IDLE,NOTURNING,NOTURNINGEHANDBOOKSEMIREALTURNNOTTOTURNATIDLINGCLASSAPAPERMANUAL,SEMISOLIDIDLE,IDLE,IDLEELECTRONICMANUAL,SEMISOLID,IDLE,IDLE,IDLEEHANDBOOKSEMIREALIDLINGIDLINGIDLINGBCLASSPAPERMANUAL,SEMISOLIDIDLE,IDLE,IDLEELECTRONICMANUAL,SEMISOLID,IDLE,IDLE,IDLEEHANDBOOKSEMIREALIDLINGIDLINGIDLINGCCLASSENTERPRISEPAPERMANUAL,SOLID,SOLID,SOLID,SOLID,SOLID,SOLIDELECTRONICMANUAL,SOLID,SOLID,SOLID,SOLID,SOLID,SOLIDEHANDBOOKREALTOREALTOREALTOREALCLASSDENTERPRISESARENOTALLOWED,NOTALLOWED,NOTALLOWEDSPECIALSUPERVISIONAREAS,ENTERPRISESDONOTTURN,DONOTTURN,DONOTTURN,DONOTTURNNOTE“NOTURNS“INTHETABLEMEANSNOACCOUNTBOOK“IDLING“MEANSTHEACCOUNTBOOKISNOTPAIDTHE“CASHTRANSFER“REFERSTOTHEACCOUNTINGGUARANTEE13EASTERNAA,CLASSA,CLASSB1IMPORTMATERIALSARERESTRICTEDCOMMODITIESORIMPORTEDMATERIALS,ANDEXPORTPRODUCTSARERESTRICTEDCOMMODITIESACCOUNTMARGINVATONIMPORTRESTRICTEDMATERIALSVATONIMPORTRESTRICTEDMATERIALS502EXPORTPRODUCTSARERESTRICTEDCOMMODITIESACCOUNTINGMARGINGROSSRECORDOFIMPORTMATERIALSRESTRICTEDPRODUCT,ALLEXPORTPRODUCTSFORTHERECORDFILINGOFGROSSGROSS2250CATEGORYCENTERPRISESCATEGORYCENTERPRISESENGAGEINRESTRICTEDCOMMODITIESACCOUNTMARGINVATOFALLIMPORTEDMATERIALSPLUSVATOFALLIMPORTEDMATERIALS10014THERECORDOFTHEPROCESSINGTRADECONTRACTMEANSTHATTHEPROCESSINGENTERPRISEHOLDSTHELEGALPROCESSINGTRADECONTRACTTOTHECUSTOMSFORARCHIVALFILING,ANDRECEIVESTHEMANUALOFPROCESSINGTRADEOROTHERDOCUMENTSFORAPPROVALBELOW5000DOLLARSCONTRACTINACCORDANCEWITHTHELEGALITYOFTHECONTRACT,THECUSTOMSAGREESTOGRANTTHERECORDORNOTTORECORDIT,WHICHISANADMINISTRATIVELICENSEOFTHECUSTOMS15CONTRACTFILINGENTERPRISES1PROCESSINGENTERPRISES2MANAGEENTERPRISESPROCESSINGENTERPRISESMAYBE1PROCESSINGPLANTS,2COMMISSIONEDTOOPERATETHEENTERPRISEITSELF,3COMMISSIONEDBYOTHERIMPORTANDEXPORTENTERPRISESPROCESSING16CONTENTSOFTHECONTRACTFILING1THEAPPROVALCERTIFICATEFORPROCESSINGTRADEBUSINESSANDTHESTATUSOFPROCESSINGANDOPERATIONANDTHECERTIFICATEOFPRODUCTIONCAPACITY2CONTRACTSANDPHOTOCOPIES3CONTRACTAPPLICATIONFORMORSTATEMENTS4INTHECASEOFSTATECONTROLOFTHEPROCESSINGTRADE,THECORRESPONDINGLICENSEDOCUMENTSSHALLALSOBEPROVIDED5THEDATANEEDEDTODETERMINEUNITCONSUMPTIONANDLOSS6OTHERFILINGVOUCHERS17GOODSFORTHERECORDPROHIBITEDGOODSNOFILINGIMPORTLICENCEFOROZONEDEPLETINGSUBSTANCES,PRECURSORCHEMICALS,MCCSANDDUALUSEITEMSAUDIOVISUALPRODUCTS,PRINTEDMATTER,MAPPRODUCTS,PRODUCTSWITHMAPS,ANDRENEWABLEWASTEPERMITSORAPPROVALDOCUMENTS18BONDEDLINES1FULLBONDED2NOTBONDEDMATERIALSANDTESTMATERIALS,NOTINCLUDEDINTHECONSUMABLEMATERIALNOTBONDED,TAXONIMPORTEDGOODSTO19LEDGERSYSTEM500010000DOLLARSFORODDACCESSORIESNOTRANSFERUNDER10000/BOOKFORTHESUPPLYOFACCESSORIES,5000DOLLARSDONOTTRANSFER/FREECOPIESTOPTHEVARIOUSMESSAGESARESHORTADDTOGOODFRIENDSCURRENTOFFLINEPOST284,ESSENCE0,EXAMINATIONCURRENCY302,PRESTIGE0POINTS,MISSIONVALUE0POINTS,ONLINETIME266HOURSTWOMONKEYS284UID247468POSTEXAMINATIONTHEESSENCEOF0302COINSWORTH86POINTS0POINTSPRESTIGEPROPAGANDAFEMALEREGISTRATIONTIME2007616LASTLOGIN201012203FLOORPUBLISHEDINTHE20081171318|ONLYTHE1PROCESSINGTRADECONTRACTFILINGDOCUMENTS1HANDBOOKOFPROCESSINGTRADE2FASCICLE3CONTINUATION4CONTRACTSUNDER5000DOLLARS5ELECTRONICBOOKS6ELECTRONICMANUAL2CONTRACTFILINGCHANGES1THENAME,SPECIFICATIONS,QUANTITY,AMOUNT,PROCESSINGPERIOD,CONSUMPTION,COMMODITYENCODINGCHANGES,TOTHECOMPETENTCUSTOMSFORCONTRACTSFORCHANGEPROCEDURES,OPENACCOUNTOFTHECONTRACTSTILLHAVETOREOPENACCOUNT2UNCHANGED,FOREIGNTRADECOMMODITIESPROPERTIESUNCHANGED,THEAMOUNTOFCHANGEISLESSTHANOREQUALTO10THOUSANDCONTRACTANDTHECONTRACTEXTENSIONDOESNOTEXCEED3MONTHCONTRACT,ENTERPRISESCANGODIRECTLYTOTHECUSTOMSANDTHEBANKFORTHECHANGE,DONOTREQUIREAPPROVALBYTHECOMPETENTDEPARTMENTOFCOMMERCE310THOUSANDANDBELOWTHERECORDCONTRACT,AFTERTHECHANGEOFTHEAMOUNTOFIMPORTSMORETHAN10THOUSAND,FORAA,A,BCLASSENTERPRISEMANAGEMENT,NEEDTOREOPENLEDGER,THEEASTERNREGIONISINVOLVEDIFRESTRICTEDGOODS,PLUSTHECORRESPONDINGMARGIN4FROMTHE“EMPTY“TO“REAL“TURN,ONLYNEEDTOFAILTOFULFILLTHEEXPORTDEPARTMENTTORECEIVEAPPROPRIATEMARGIN5MANAGEMENTOFCATEGORYDENTERPRISES,ALLOWINGFORTHEDELIVERYOFTHECONTRACTHASBEENPAIDINFULLAFTERTHEUSEOFMARGIN,BUTTHECONTRACTMAYNOTBECHANGEDANDPOSTPONED6ALLOWINGTHECLASSTOBECONVERTEDINTOARESTRICTEDCOMMODITY,ANDTHEREGISTEREDCONTRACTNOLONGERPAYSTHEDEPOSIT3PROCESSINGTRADEINDIFFERENTPLACESREFERSTOTHEPROCESSINGOFALLTHEPROCESSINGENTERPRISESENTRUSTEDTOTHEPROCESSING,PROCESSEDINTOTHEFINISHEDPRODUCT,ANDTHENSHIPPEDBACK,ANDTHENORGANIZEEXPORTSPROCEDURESFORFILINGFOREIGNPROCESSINGTRADE4DECLARATIONOFUNITCONSUMPTIONINPROCESSINGTRADE1UNITCONSUMPTIONREFERSTOTHEAMOUNTOFMATERIALNEEDEDTOPRODUCEAPRODUCT,ANDTHEUNITCONSUMPTIONINCLUDESNETCONSUMPTIONANDPROCESSLOSS2NETCONSUMPTIONREFERSTOTHEAMOUNTOFMATERIALTHATEXISTSORISCONVERTEDINTOAUNITPRODUCTAFTERPHYSICALPROCESSINGORCHEMICALREACTION3PROCESSLOSSREFERSTOTHEAMOUNTOFMATERIALTHATMUSTBECONSUMED,BUTNOTPRESENTORCONVERTEDTOFINISHEDPRODUCTS,INTHEPROCESSOFNORMALPROCESSING,INCLUDINGPHYSICALLOSSANDINVISIBLELOSSDUETOTHEPROCESSOFPROCESSING4PROCESSLOSSRATETHEPERCENTAGEOFMATERIALCONSUMEDBYPROCESSLOSS5“OUTWARDPROCESSING“REFERSTOTHEPROCESSOFSENDINGOUTTHEINDIVIDUALPROCESSESANDDELIVERINGTHEFINISHEDPRODUCTSATTHESPECIFIEDTIMEANDEVENTUALLYEXPORTINGTHEMNOTEOUTWARDPROCESSINGISNOTREQUIREDTOBEFILEDWITHTHECUSTOMSONLYAFTERPROCESSINGINDIFFERENTPLACESANDDEEPPROCESSINGWILLITBENECESSARYTOFILEWITHTHECUSTOMS6DOCUMENTSSUBMITTEDFOREXTERNALPROCESSINGAPPLICATIONFORMFOROUTWARDPROCESSINGOFPROCESSINGTRADEGOODSSIGNEDBYENTERPRISESIGNATURE“MANAGEMENTCONTRACTORAGREEMENTSIGNEDBETWEENENTERPRISEANDCONTRACTENTERPRISECOPYOFTHEBUSINESSLICENSEOFTHECONTRACTINGENTERPRISETOPROVETHEOPERATIONSTATUSANDPRODUCTIONCAPACITYOFTHECONTRACTEDENTERPRISEWITHTHESIGNATUREOFTHEENTERPRISE“OTHERDOCUMENTSANDMATERIALSTOBECOLLECTEDBYTHECUSTOMS7PROCESSINGTRADESERIALBATCHBECAUSEOFTHEURGENTNEEDFORPRODUCTION,APPLYTOTHECUSTOMSOFFICEFORTHEMATERIALSINANEXPORTCONTRACTFORTHEPRODUCTIONOFANOTHEREXPORTCONTRACTPRODUCTREQUIREMENTTOSUBMITAWRITTENAPPLICATIONTOTHECUSTOMSANDCOMPLYWITHTHEFOLLOWINGCONDITIONSBETWEENTHEBONDEDIMPORTANDEXPORTMATERIALSANDBONDEDIMPORTEDMATERIALSIMPORTEDMATERIALSANDTAXATIONBETWEENSWOPMUSTCOMPLYWITHCONDITIONS,VARIETIESOFDIFFERENTSPECIFICATIONSANDDIFFERENTNUMBEROFCONTRACTSTHEBONDEDIMPORTEDMATERIALSANDD