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1、.general trade import standard operation procedure一般贸易进口标准操作流程一、purpose 目的this sop is designed to establish a standard operational procedure for general trade import,thus to meet the needs of mps.明确一般贸易进口作业流程,满足mps需要。二、scope 范围this procedure is applicable to all of general trade import of mps. 此程序适用

2、于 mps所有一般贸易进口作业。三、definition定义3.1.general trade一般贸易it means that the company with general trading business license pays normal import/export duty & vat and other charges, and then the imported goods can be processed at company without customs supervision and exported freely after customs clearance.

3、是指有进出口经营权的企业在进出口环节缴纳进出口关税及其他税费, 并办理了各项海关手续后进口货物可在境内自行处置,出口货物运离关境后可以自由流通的海关通关制度。四、reference documents 参考文件4.1customs law of the peoples republic of china中华人民共和国海关法4.2customs import and export tariff of the peoples republic of china 中华人民共和国海关进出口税则4.3prc customs supervision and administration of proces

4、sing trade goods procedures 中华人民共和国海关对加工贸易货物监管办法4.4goods import & export management regulation of p . r. c. 中华人民共和国货物进出口管理条例4.5regulations of prc on import and export duties中华人民共和国进出口关税条例五、responsibility职责5.1 product development-engineering工程部5.1.1 to provide original p/l and invoice for hr & facili

5、ties declaration. 提供原始装箱单、发票等资料给 hr & facilities报关5.2 hr & facilities5.2.1 preparing formal invoice and packing list 制作报关发票,装箱单5.2.2 declaring import 向海关申报进口5.2.3 applying to finance for transferring duty and vat 向财务申请税费转账5.3 finance 财务部5.3.1 according to hr & facilities s request, to transfer duty

6、and vat to customs in time. 根据关务要求,及时办理关税和进口环节增值税的转账六、procedure 程序6.1 product development-engineering aperiodically forwards hr & facilities original invoice,packing list which are from buyer. 工程部不定期将采购提供的原始发票、装箱单给 hr &.facilities。6.2 hr & facilities makes formal invoice 、packing list、product descri

7、ption file and the customs declaration form according to the information provided by product development-engineering.根据工程部提供的资料,hr & facilities制作报关发票 、装箱单、货物说明书。6.3 after receiving and checking the import manifest, hr & facilities sends the above information to port broker for clearance. 收到并核对无误后, h

8、r & facilities将上述资料发给口岸报关行办理清关手续。6.4 port broker declares import. if everything is ok, port customs issues duty bill.口岸报关行向海关申报进口,口岸海关审核通过后开出税单。6.5port broker faxes the duty bill to hr & facilities which will apply to finance for transfer. 口岸报关行将税单传真给 hr & facilities,由其向财务申请转账。6.6 finance transfers

9、the taxes to appointed bank as requested, then hr & facilities informs port broker that the transfer finished. 财务按照 hr & facilities要求将税费转入指定的银行。七、notes 注意事项:7.1 original duty bill needs to be returned to finance within 1 month after clearance.税单正本 需在报关后一个月内交给财务。7.2 what licenses should be applied:根据

10、申报商品资料确定需申请哪些批文:7.2.1 china compulsion certificate(3c for short): electric appliances, etc.中国强制性认证(简称3c):如电器产品等。7.2.2 3c exemption certificate: such as connector, cable which voltage is lower than 36v3c免办证明:电压小于36v 的连接器、连接线等。7.2.3 automatic import license(o certificate for short): it is mandatory for the materials thatthe customs

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