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加工贸易审批管理暂行办法 Administration of the Examination and Approval of Processing Trade Tentative Procedures

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[1999]外经贸管发第314号
(Issued by the Ministry of Foreign Trade and Economic Cooperation on 27 May 1999 and effective as of 1 June 1999)
颁布日期:19990527  实施日期:19990601  颁布单位:对外贸易经济合作部

  PART ONE GENERAL PROVISIONS

  Article 1 These Procedures have been formulated pursuant to the PRC, Foreign Trade Law, the PRC, Customs Law, the State Council, Trial Implementation of the Security Bank Deposit Account System for Imported Materials and Parts for Processing Trade Official Reply (Guo Han [1995] No. 109) and the State Council General Office, Transmission of the State Economic and Trade Commission, Further Improving the Security Bank Deposit Account System for Processing Trade Opinion Circular (Guo Ban Fa [1999] No. 35) in order to further strengthen administration of processing trade, safeguard normal business order and ensure the healthy development of processing trade.

  Article 2 For the purposes of these Procedures, "processing trade" means the business activity of bonded import from abroad of all or some raw and secondary materials, components, parts, mechanical components and packing materials (Imported Materials and Parts) and the re-export thereof as finished products after processing or assembling by an enterprise in China. It includes processing of supplied materials and processing of purchased materials.

  "Processing of supplied materials" means a processing trade arrangement whereby a foreign business entity provides the Imported Materials and Parts, the provision of which requires neither payment of foreign exchange for import nor compensation out of the processing fee, and whereby the finished products are sold by the foreign enterprise and the operating enterprise collects a processing fee.

  "Processing of purchased materials" means a processing trade arrangement in which the operating enterprise uses foreign exchange to import the Imported Materials and Parts and then sells abroad and exports the finished products.

  Article 3 For the purposes of these Procedures, "operating enterprise" means any type of import and export enterprise or foreign investment enterprise which is responsible for entering into a foreign processing trade import and export contract as well as export processing and assembling service companies which have been approved and have obtained permission to engage in the business of processing business.

  For the purposes of these Procedures, "processing enterprise" means a production enterprise with legal person status which accepts the entrustment of an operating enterprise and is responsible for processing or assembling Imported Materials or Parts, as well as factories established by operating enterprises which, although lacking legal person status, keep relatively independent accounts and have obtained a business permit (licence).

  Article 4 operating enterprises engaging in processing trade must first be examined and receive the approval of the authority for foreign economic relations and trade. The Ministry of Foreign Trade and Economic Cooperation (MOFTEC) is in charge of the administration of the examination and approval of processing trade business nationwide.

  PART TWO EXAMINATION AND APPROVAL AUTHORITIES AND DIVISION OF RESPONSIBILITY FOR EXAMINATION AND APPROVAL

  Article 5 Each provincial level authority for foreign economic relations and trade shall be responsible for the administration, examination and approval of processing trade business in its region and may, on the basis of actual need, delegate examination and approval authority for processing trade arrangements to some prefectural (municipal) and county (municipal) level authorities for foreign economic relations and trade, provided that it first submits the same to MOFTEC for the record.

  Article 6 Authorities for foreign economic relations and trade at each level which have been delegated the authority to examine and approve processing trade business (Processing Trade Examination and Approval Authorities) must cut a special seal for the examination and approval of processing trade business conforming with the uniform specifications and form specified by MOFTEC. Specimens of all such seals shall be submitted by the provincial level authority for foreign economic relations and trade to MOFTEC for the record.

  Article 7 The list of Processing Trade Examination and Approval Authorities at each level and (specimens of) their special seals for the examination and approval of processing trade business shall be sent by MOFTEC to the General Administration of Customs for the record.

  Article 8 Processing Trade Examination and Approval Authorities at each level shall have the capability to use the computerized examination, approval and administration system to examine and approve processing trade arrangements by and must have the corresponding computerized administration equipment, join the China International Electronic Commerce Network and link to MOFTEC's network.

  Article 9 Engagement in processing trade business of imported raw materials for which the State, vis-à-vis processing trade import, implements control by balancing the total quantity, including such merchandise as cotton, sugar, vegetable oil, wool, natural rubber, crude oil and finished oil products shall be subject to the examination and approval of the provincial level Processing Trade Examination and Approval Authority of the place where the operating enterprise (including parent companies formerly subordinate to ministries and commissions, and their subsidiaries) is registered. Provincial level examination and approval authorities may not delegate their examination and approval authority for such business to lower levels.

  Other processing trade businesses shall be subject to the examination and approval of Processing Trade Examination and Approval Authority of the place where the operating enterprise (including parent companies formerly subordinate to ministries and commissions, and their subsidiaries) is registered.

  PART THREE DOCUMENTS AND MATERIALS TO BE SUBMITTED

  Article 10 When an operating enterprise applies to engage in processing trade business, it must submit the following supporting documents and materials:

  1. a written application drawn up by the operating enterprise and an "Application Form for Processing Trade Business" bearing the official seal of the operating enterprise (see Appendix One for the format);

  2. the operating enterprise's import and export rights approval document (or foreign investment enterprise approval certificate) and business licence (photocopies);

  3. the original of the document attesting to processing enterprise's production capabilities issued by the competent county or higher level authority for foreign economic relations and trade of the place where the processing enterprise is registered (see Appendix Three for the format) and the processing enterprise's business licence (photocopy);

  4. the import and export contract concluded by the operating enterprise with the foreign party (original);

  5. the original of the processing agreement (contract) concluded between the operating enterprise and the processing enterprise; and

  6. other supporting documents and materials whose submission the examination and approval authority considers necessary.

  Article 11 If the operating enterprise or the processing enterprise is a foreign investment enterprise, it must, in addition to the supporting documents and materials specified in Article 10 hereof, submit the competent foreign economic relations and trade authority approved contract and articles of association capable of demonstrating the enterprise's scope of production and operation as well as supporting documents attesting that construction is complete, that production has begun, that the contributions of the parties have been paid in on schedule and that the enterprise has passed the joint annual inspection.

  Article 12 Enterprises engaging in processing trade of the following special merchandise must, in addition to the supporting documents and materials specified in Articles 10 and 11 hereof, submit the other corresponding supporting documents and materials specified below,:

  1. enterprises engaged in processing trade of Imported Materials and Parts which fall under the category of scrap metals or other discarded articles must submit an approval document for the import of the materials and parts issued by the State Administration of Environmental Protection in accordance with the relevant regulations; and

  2. enterprises engaged in processing trade involving Imported Materials and Parts or exported finished products which fall under the category of chemical products which can easily be manufactured into poisons or civil-military dual-use chemicals must submit the approval documents for the import of the materials and parts or export of the finished products issued by the relevant authority in accordance with the relevant regulations.

  PART FOUR EXAMINATION AND APPROVAL OF PROCESSING TRADE BUSINESS (CONTRACTS)

  Article 13 When examining and approving processing trade business, Processing Trade Examination and Approval Authorities at each level must examine the relevant supporting documents and materials submitted by the operating enterprise in strict accordance with the provisions of Articles 10, 11 and 12 hereof, strictly prohibit "three no" (no factory, no processing equipment and no workers) enterprises from engaging in processing trade and prevent enterprises from engaging in such illegal activities as smuggling under the guise of processing trade, etc.

  Article 14 " The "Processing Trade Business Approval Certificate " (see Appendix Two for the format) is a valid supporting document on whose basis Customs and other such authorities carry out the procedures related to the security bank deposit account system for processing trade. The Processing Trade Examination and Approval Authority shall carry out verification and issue the Processing Trade Business Approval Certificate with the special examination and approval seal for processing trade business affixed thereto to those operating enterprises which are able to submit all supporting documents and materials in accordance with regulations and which truly possess processing and re-export capabilities.

  Article 15 The "Processing Trade Examination and Approval Authority" shall conscientiously fill in a "List of Imported Materials and Parts for Which a Recordal Application Is Made and a Recordal List of Finished Products Exported and the Corresponding Imported Materials and Parts Consumed" (see Appendix Two for the format), and affix the special examination and approval seal for processing trade business thereto.

  Article 16 In examining and approving processing trade arrangements, the Processing Trade Examination and Approval Authority shall strictly enforce the national uniform unit consumption standard formulated and published in batches by the General Administration of Customs and the State Economic and Trade Commission in concert with the relevant State industrial bureaus. For those which do not yet have a national uniform unit consumption standard, the Processing Trade Examination and Approval Authority shall strictly examine and verify the unit consumption reported by the enterprise and seek the opinion of the authority in charge of the relevant production industry and the competent Customs before conducting its examination and granting its approval. Customs shall file the unit consumption for the record on the basis of the Processing Trade Business Approval Certificate issued by the Processing Trade Examination and Approval Authority. If Customs discovers non-complying unit consumption during its oversight, it shall convey its opinion to the original examination and approval authority by letter, whereupon the said authority shall effect adjustments and Customs shall carry out the procedures for corresponding amendment of the relevant particulars.

  Article 17 When carrying out examination and approval, the Processing Trade Examination and Approval Authority must conscientiously verify the Proof of the Production Capability of a Processing Trade Processing Enterprise. A Proof of the Production Capability of a Processing Trade Processing Enterprise shall be valid for a period of one year.

  The competent county and higher level authority for foreign economic relations and trade of the place where the processing enterprise is registered shall issue the Proof of the Production Capability of a Processing Trade Processing Enterprise on the basis of a strict examination of the processing enterprise's production capabilities and operational status and, when necessary, may seek the opinion of the authority in charge of the relevant production industry.

  Article 18 The State classifies processing trade import merchandise into a prohibited category, a restricted category and a permitted category and classify processing trade enterprises into A, B, C and D types (the specific classification principles and the classification list shall be separately published and adjusted as necessary in accordance with the provisions of document Guo Ban Fa [1999] No. 35). The State implements the "actual deposit" system for security bank deposits placed in connection with processing trade arrangements involving restricted category merchandise and processing trade arrangements engaged in by C-type enterprises.

  When carrying out examination and approval, the Processing Trade Examination and Approval Authority shall conscientiously verify the classification of the processing trade import merchandise and the enterprise. If the imported merchandise is in the restricted category or if the enterprise is a C-type enterprise, the Processing Trade Examination and Approval Authority shall add the words "actual deposit" in the remarks column of the Processing Trade Business Approval Certificate.

  Article 19 No Processing Trade Examination and Approval Authorities at any level may approve any D-type processing trade enterprise (including operating enterprises and processing enterprises) engaging in processing trade business and may not approve any operating enterprise engaging in processing trade business involving Imported Materials and Parts falling in the prohibited merchandise category.

  Article 20 A-type enterprises engaging in processing trade shall not be subject to the security bank deposit account system. However, their processing trade contracts shall still first be submitted to the Processing Trade Examination and Approval Authorities for their examination and approval.

  PART FIVE AMENDMENT OF APPROVAL CERTIFICATES AND EXAMINATION AND APPROVAL of EXTENSIONS

  Article 21 The sell-back period for the exported finished products specified on the Processing Trade Business Approval Certificate shall in principle conform with the term of the enterprise's export contract, and generally may not exceed one year. The specified sell-back period for finished products resulting from the processing of sugar, cotton, vegetable oil, wool and natural rubber shall in principle not exceed six months.

  Article 22 The operating enterprise must process and sell back the finished products and carry out the verification procedures in accordance with the time limit specified in the Processing Trade Business Approval Certificate. If there is a need to extend the sell-back period for the finished products due to objective factors, the operating enterprise must report to the original examination and approval authority for its approval within the specified sell-back period for the finished products, and Customs shall carry out extension procedures on the strength of the approval document.

  Article 23 In general there may not be more than two extensions and in general each extension may not exceed six months.

  Article 24 An operating enterprise must process and export in accordance with the particulars of its Processing Trade Business Approval Certificate. If there is a true need to amend some of the particulars of the project due to objective factors, the operating enterprise must report to the original examination and approval authority for its approval within the time limit specified on the Processing Trade Business Approval Certificate, and Customs shall carry out amendment procedures on the strength of the approval document.

  PART SIX CONTROL BY IMPOSITION OF QUOTAS AND LICENSING

  Article 25 Unless otherwise specified, Imported Materials and Parts for processing trade shall in principle not be subject to quotas and licensing.

  Article 26 The State controls such processing trade imports as sugar, cotton, vegetable oil, wool, natural rubber, crude oil, finished oil products, etc. by balancing the total volume imported and imposing quotas and licensing requirements. The total quota volume shall be determined by the State Council while the administration of specific allocation shall be carried out in accordance with the relevant regulations.

  Article 27 The processing trade import quota shall be valid for the year in question and may not be carried over and used in the succeeding year. The MOFTEC special representative offices resident in each area and the quota and licensing bureau shall be responsible for issuing processing trade import licences in accordance with the processing trade import quotas and the Processing Trade Business Approval Certificates issued by the provincial level Processing Trade Examination and Approval Authorities.

  The term of a processing trade import licence may not exceed the sell-back period for the finished products specified on the Processing Trade Business Approval Certificate. If the term needs to straddle years, it may not exceed the end of February of the succeeding year.

  Article 28 The MOFTEC special representative offices in each region shall, by means of the China International Electronic Commerce Network, report the data on the issuance of licences for processing trade imports to the quota and licensing bureau on a daily basis while the quota and licensing bureau shall be responsible for providing data on the issuance of licences for processing trade imports throughout the country (including the data on certificates issued by itself) to MOFTEC. MOFTEC will carry out scheduled or unscheduled examinations of the licensing situation and strictly prohibit all manner of licensing acts in violation of regulations, including the ultra vires licensing, licensing without quotas or licensing in excess of quotas.

  Article 29 If the finished product under a processing trade arrangement is subject to an export quota, the operating enterprise shall apply for and obtain an export licence on the strength of its export quota and its Processing Trade Business Approval Certificate. Customs shall examine and release the products on the strength of a valid export licence.

  Article 30 Customs shall carry out recordal procedures for processing trade Imported Materials and Parts or exported finished products which fall under the category of chemical products which can easily be manufactured into poisons or civil-military dual-use chemicals on the strength of the Processing Trade Business Approval Certificate and the approval document for the import of the materials and parts or the export of the finished products issued by the relevant authority.

  PART SEVEN STATISTICAL SUPERVISION AND FOLLOW-UP ADMINISTRATION

  Article 31 Each provincial level Processing Trade Examination and Approval Authority must consolidate the details of the examination and approval of processing trade business and verification of matured processing trade business in its region on a daily basis and report them to MOFTEC in a single transmission through the China International Electronic Commerce Network.

  Article 32 Processing Trade Examination and Approval Authorities at each level shall strengthen their supervision, examination and follow-up administration of processing trade verification in their regions, and require operating enterprises to submit the Customs verification notice to the original examination and approval authority for recordal of the verification within 30 days after export verification. If an enterprise fails to carry out recordal of the verification within the specified time limit, the reason shall be ascertained and approval for its engagement in new processing trade business shall be suspended.

  Article 33 MOFTEC shall conduct scheduled or unscheduled inspections of the processing trade examination and approval situation in each region and strictly prohibit all manner of examination and approval acts in violation of regulations including ultra vires approvals, approvals without quotas, approvals in excess of quotas, etc.

  Article 34 Processing Trade Examination and Approval Authorities at each level shall actively coordinate with Customs, the tax authorities, banks, foreign exchange authorities, etc to strengthen inter-authority exchange of information and cooperation and increase comprehensive oversight over processing trade.

  PART EIGHT SUPPLEMENTARY PROVISIONS

  Article 35 All processing trade Imported Materials and Parts that are imported under bond shall be processed and re-exported. If there truly are special reasons necessitating the domestic sale of bonded Imported Materials and Parts (or their finished products) or their diversion to the production of products for domestic sale, matters shall be handled in accordance with the relevant provisions of the Examination and Approval of the Domestic Sale of Bonded Materials and Parts Imported for Processing Trade Tentative Procedures.

  Article 36 The State permits engagement in processing trade business involving transfer to other factories for further processing and re-export provided that the operating enterprise must first submit the same to the authority in charge of foreign economic relations and trade for its approval. Specific administrative procedures shall be formulated separately.

  Article 37 Bonded zone enterprises engaging in processing trade shall not be subject to the security bank deposit account system, being instead subject to the provisions of the Customs Supervision and Control of Bonded Zones Procedures.

  Article 38 Imports under processing trade arrangements shall not be subject to the restrictions imposed by the regulations for separate general trade imports and operations and operating enterprises may organize imports on their own.

  Article 39 Examination and approval authorities which violate these Procedures will be subjected by MOFTEC to circulation of a notice of criticism or suspension or revocation of their authority to examine and approve processing trade arrangements. Licensing authorities which violate these Procedures will be subjected by MOFTEC to circulation of a notice of criticism or suspension or revocation of their import licensing authority.

  Article 40 processing trade enterprises which violated these Procedures will be subjected to circulation of a notice of criticism and Customs will be notified to record one instance of violation against them. In serious cases, the enterprise shall have its right to engage in processing trade suspended or revoked. Enterprises whose violations constitute criminal offences shall have their cases turned over to the judicial authorities for handling.

  Article 41 These Procedures shall be implemented as of 1 June1999.

  Article 42 MOFTEC shall be in charge of interpreting these Procedures. The previously issued Ministry of Foreign Trade and Economic Cooperation, the Issuance of the Relevant Questions Concerning Foreign Processing and Assembling Business Provisions Circular ([89] Wai Jing Mao Jin Chu Ling Zi No. 212) and four other previously issued documents (see Appendix Four for the list) are simultaneously repealed. If there are any discrepancies between the provisions of previously issued related documents and these Procedures, these Procedures shall prevail.

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