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< Deep processing transit business >
■ What is the deep processing transit?
Deep processing transit is short for processing trade bonded goods across the customs for deep processing transit. The processing trade enterprises transfer imported bonded raw materials to processing enterprises of other competent jurisdiction of customs for secondary processing, and such products are exported by cross-customs enterprises(hereinafter referred to as transit for short).
Inward enterprises, accepting transit and outward enterprises, sending transit should submit transit plan to each competent customs and make them recorded for the processes of sending and receiving of actual goods and of customs clearance.
■ Comparison with outward processing
| Deep processing transit | Outward processing |
Main part of finished products export | Inward enterprises | Commissioning enterprises |
Finished products, scraps, remaining materials, defective products, by-products | No need to be recycled to Outward enterprises | Commissioning enterprises must recycle |
Tax Rebate Issues | Inward enterprises can get tax rebate. | Commissioned enterprises cannot get tax rebate. Only get processing fees |
■ Processing trade products transit handling
Inward enterprises and outward enterprises should submit "Application form for processing trade bonded products transit" with transit plan to customs and fill in the form truthfully.
Each form is corresponding to one inward enterprise and one outward enterprise.
In addition, one "Application Form" is corresponding to processing trade manual of one outward enterprise, but many processing trade manuals of inward enterprise. Both transit enterprises must have filled consistent commodity code, quantity and unit of measurement.
Processing trade enterprises should fill in "Transit products delivery and collection list" in accordance with customs regulations. (Enterprises can create and print according to template)
■ Documents should be submitted for processing trade products outward transit
ㅇOpinion form permitted by foreign trade and economic competent authorities;
ㅇ"Application form for customs processing trade bonded products transit of China" 4 duplicate receipts
ㅇ"Processing trade manuals" of outward enterprises
ㅇPurchase and sales contracts or agreement signed by the two sides;
ㅇOther documents required by customs.
■ Documents should be submitted for processing trade products inward transit
ㅇ"Application form" issued by outward customs;
ㅇ"Processing trade manuals" of both outward enterprises and inward enterprises;
ㅇPurchase and sales contracts or agreement signed by the two sides;
ㅇCustoms declaration materials for import and export products.
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