| Measures of the Customs of the People's Republic of China for the Supervision and Administration of Processing Trade Goods | | 中华人民共和国海关加工贸易货物监管办法 |
| (Promulgated by Order No.219 of the General Administration of Customs on March 12, 2014, and amended in accordance with the Decision of the General Administration of Customs to Amend Certain Rules issued by the Order No.235 of the General Administration of Customs on December 20, 2017) | | （2014年3月12日海关总署令第219号公布 根据2017年12月20日海关总署令第235号公布的《海关总署关于修改部分规章的决定》》修正） |
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| Chapter I General Provisions | | 第一章 总 则 |
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| Article 1 In order to promote the healthy development of processing trade and regulate the customs administration of processing trade goods, these Measures are developed according to the Customs Law of the People's Republic of China (hereinafter referred to as the “Customs Law”) and other relevant laws and administrative regulations. | | 第一条 为了促进加工贸易健康发展，规范海关对加工贸易货物管理，根据《中华人民共和国海关法》（以下简称《海关法》）以及其他有关法律、行政法规，制定本办法。 |
| Article 2 These Measures apply to the establishment of manuals, import and export declaration, processing, supervision and write-off of processing trade goods. | | 第二条 本办法适用于办理加工贸易货物手册设立、进出口报关、加工、监管、核销手续。 |
| Operating enterprises, processing enterprises and contractors of processing trade shall be subject to the customs supervision and administration according to these Measures. | | 加工贸易经营企业、加工企业、承揽者应当按照本办法规定接受海关监管。 |
| Article 3 For the purpose of these Measures, the term “processing trade” means the business activity in which an operating enterprise imports all or part of the raw and auxiliary materials, parts and components, accessories, and packaging materials (hereinafter collectively referred to as “materials and parts”) from abroad, and re-exports the finished products after processing or assembly, including processing with supplied materials and processing with imported materials. | | 第三条 本办法所称“加工贸易”是指经营企业进口全部或者部分原辅材料、零部件、元器件、包装物料（以下统称料件），经过加工或者装配后，将制成品复出口的经营活动，包括来料加工和进料加工。 |
| Article 4 Unless as otherwise specified by the state, if the materials and parts imported for processing trade are subject to the import restrictions imposed by the state, operating enterprises do not need to provide import permits to the Customs. | | 第四条 除国家另有规定外，加工贸易进口料件属于国家对进口有限制性规定的，经营企业免于向海关提交进口许可证件。 |
| If the finished products exported after processing are subject to the export restrictions imposed by the state, operating enterprises shall provide export permits to the Customs. | | 加工贸易出口制成品属于国家对出口有限制性规定的，经营企业应当向海关提交出口许可证件。 |
| Article 5 Where materials and parts imported under processing trade are subject to bonded supervision, the Customs shall, after the finished products are exported, write them off according to the verified quantity of products actually exported after processing. | | 第五条 加工贸易项下进口料件实行保税监管的，加工成品出口后，海关根据核定的实际加工复出口的数量予以核销。 |
| If import duties have been collected on materials and parts imported under processing trade, after the finished products are exported, the Customs shall return the duties according to the verified quantity of products actually exported after processing. | | 加工贸易项下进口料件按照规定在进口时先行征收税款的，加工成品出口后，海关根据核定的实际加工复出口的数量退还已征收的税款。 |
| If products exported under processing trade are taxable for export duties, the Customs shall collect export duties according to the relevant provisions. | | 加工贸易项下的出口产品属于应当征收出口关税的，海关按照有关规定征收出口关税。 |
| Article 6 The Customs shall apply the guarantee system to processing trade goods according to the state provisions. | | 第六条 海关按照国家规定对加工贸易货物实行担保制度。 |
| Without approval by the Customs, processing trade goods may not be pledged. | | 未经海关批准，加工贸易货物不得抵押。 |
| Article 7 Processing trade goods are subject to the categorized supervision of the customs. The specific measures shall be separately developed by the General Administration of Customs. | | 第七条 海关对加工贸易实行分类监管，具体管理办法由海关总署另行制定。 |
| Article 8 The Customs may make inspections on enterprises engaged in processing trade, and such enterprises shall be cooperative. | | 第八条 海关可以对加工贸易企业进行核查，企业应当予以配合。 |
| Such inspections may not disrupt the normal business activities of enterprises. | | 海关核查不得影响企业的正常经营活动。 |
| Article 9 The establishment of manuals, import and export declaration and write-off of processing trade goods shall be handled on the basis of paper documents and electronic data. | | 第九条 加工贸易货物的手册设立、进出口报关、核销，应当采用纸质单证、电子数据的形式。 |
| Article 10 Enterprises engaged in processing trade shall, according to the Accounting Law of the People's Republic of China and the relevant customs provisions, prepare accounting books, statements and other relevant documents that meet the regulatory requirements of the Customs, record information about the import, storage, transfer, relocation, sale, processing, use, wastage and export of their processing trade goods, and keep and adjust accounts based on legal and valid vouchers. | | 第十条 加工贸易企业应当根据《中华人民共和国会计法》以及海关有关规定，设置符合海关监管要求的账簿、报表以及其他有关单证，记录与本企业加工贸易货物有关的进口、存储、转让、转移、销售、加工、使用、损耗和出口等情况，凭合法、有效凭证记账并且进行核算。 |
| Enterprises engaged in processing trade shall separately manage processing trade goods and other goods. Processing trade goods shall be stored at places which have been registered with the Customs and which are designated for such goods. Where an enterprise modifies the place where goods in processing trade are stored, it shall notify the customs office in advance and undergo recordation modification formalities. | | 加工贸易企业应当将加工贸易货物与非加工贸易货物分开管理。加工贸易货物应当存放在经海关备案的场所，实行专料专放。企业变更加工贸易货物存放场所的，应当事先通知海关，并办理备案变更手续。 |
| Chapter II Establishment of Processing Trade Manuals | | 第二章 加工贸易货物手册设立 |
| Article 11 An operating enterprise shall go through the procedure for the establishment of a processing trade manual with the competent customs office at the locality of its processing enterprise. | | 第十一条 经营企业应当向加工企业所在地主管海关办理加工贸易货物的手册设立手续。 |
| Article 12 Unless as otherwise specified, to apply for the establishment of a processing trade manual, an operating enterprise shall truthfully declare to the Customs its mode of trading, unit consumption and port of import/export, in addition to the name, serial number, specifications, price and place of origin of its imported materials and parts and exported finished products, and shall submit the following documents: | | 第十二条 除另有规定外，经营企业办理加工贸易货物的手册设立，应当向海关如实申报贸易方式、单耗、进出口口岸，以及进口料件和出口成品的商品名称、商品编号、规格型号、价格和原产地等情况，并且提交下列单证： |
| (1) if the operating enterprise itself is capable of processing goods, a Certificate on the Production Capability of a Processing Enterprise Engaged in Processing Trade as issued by the competent authority; | | （一）经营企业自身有加工能力的，应当提交主管部门签发的《加工贸易加工企业生产能力证明》； |
| (2) if the operating enterprise entrusts processing operations to a processing enterprise, a processing agency contract between the operating enterprise and the processing enterprise, and a Certificate on the Production Capability of a Processing Enterprise Engaged in Processing Trade as issued by the competent authority to the processing enterprise; | | （二）经营企业委托加工的，应当提交经营企业与加工企业签订的委托加工合同、主管部门签发的加工企业《加工贸易加工企业生产能力证明》； |
| (3) the contract concluded by the operating enterprise with a foreign party; and | | （三）经营企业对外签订的合同； |
| (4) other certificates, documents or materials as required by the Customs. | | （四）海关认为需要提交的其他证明文件和材料。 |
| Article 13 Where an operating enterprise submits complete and valid documents or materials to apply for the establishment of a processing trade manual pursuant to Articles 11 and 12 of these Measures, the Customs shall complete the procedure for establishment of a processing trade manual within five working days after accepting the enterprise's application. | | 第十三条 经营企业按照本办法第十一条、第十二条规定，提交齐全、有效的单证材料，申报设立手册的，海关应当自接受企业手册设立申报之日起5个工作日内完成加工贸易手册设立手续。 |
| If guarantee is required, the Customs shall go through the procedure for establishment of a processing trade manual after the operating enterprise provides a guarantee as required. | | 需要办理担保手续的，经营企业按照规定提供担保后，海关办理手册设立手续。 |
| Article 14 Under any of the following circumstances, the Customs shall go through the procedure for establishment of a processing trade manual after the applicant operating enterprise provides a deposit equivalent to the amount of payable taxes or a letter of guarantee issued by a bank or a non-bank financial institution: | | 第十四条 有下列情形之一的，海关应当在经营企业提供相当于应缴税款金额的保证金或者银行、非银行金融机构保函后办理手册设立手续： |
| (1) It is suspected of smuggling, and a case has been opened by the Customs for investigation and has not been concluded yet. | | （一）涉嫌走私，已经被海关立案侦查，案件尚未审结的； |
| (2) It is required by the Customs to make rectification due to poor management, and the rectification is still underway. | | （二）由于管理混乱被海关要求整改，在整改期内的。 |
| Article 15 Under any of the following circumstances, the Customs may require the applicant operating enterprise to provide a deposit equivalent to the amount of payable taxes or a letter of guarantee issued by a bank or a non-bank financial institution when going through the procedure for establishment of a processing trade manual: | | 第十五条 有下列情形之一的，海关可以要求经营企业在办理手册设立手续时提供相当于应缴税款金额的保证金或者银行、非银行金融机构保函： |
| (1) Its factory or equipment is leased. | | （一）租赁厂房或者设备的； |
| (2) It engages in processing trade for the first time. | | （二）首次开展加工贸易业务的； |
| (3) Its processing trade manual has been renewed for twice or more. | | （三）加工贸易手册延期两次（含两次）以上的； |
| (4) The procedure is for processing trade at a different place. | | （四）办理异地加工贸易手续的； |
| (5) It is suspected of any violation, and a case has been opened by the Customs for investigation and has not been concluded yet. | | （五）涉嫌违规，已经被海关立案调查，案件尚未审结的。 |
| Article 16 Under any of the following circumstances, an enterprise engaged in processing trade may not go through the procedure for establishment of a processing trade manual: | | 第十六条 加工贸易企业有下列情形之一的，不得办理手册设立手续： |
| (1) The imported materials and parts or exported finished products are prohibited by the state from import or export. | | （一）进口料件或者出口成品属于国家禁止进出口的； |
(2) The processed products are prohibited by the state from processing or production inside China.
．．．．．． | | （二）加工产品属于国家禁止在我国境内加工生产的；
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