| Measures of the Customs of the People's Republic of China for the Administration of Leftover Materials, Surplus Materials, Defective Products, Byproducts, and Disaster-Damaged Bonded Goods in Processing Trade | | 中华人民共和国海关关于加工贸易边角料、剩余料件、残次品、副产品和受灾保税货物的管理办法 |
| (Promulgated by the Order No. 111 of the General Administration of Customs on May 25, 2004, revised for the first time according to the Decision of the General Administration of Customs on Amending Some Rules by the Order No.198 of the General Administration of Customs on October 26, 2010 and revised for the second time according to the Decision of the General Administration of Customs on Amending Some Rules by the Order No. 218 of the General Administration of Customs on March 13, 2014) | | （2004年5月25日海关总署令第111号发布 根据2010年11月26日海关总署令第198号《海关总署关于修改部分规章的决定》第一次修改 根据2014年3月13日海关总署令第218号 《海关总署关于修改部分规章的决定》第二次修改） |
| Article 1 These Measures are formulated in accordance with the Customs Law of the People's Republic of China and the relevant laws and administrative regulations, for the purpose of regulating the examination and approval of the domestic sale of and the customs supervision over the leftover bits and pieces, surplus materials and parts, defective products, by-products and disaster-hit bonded goods arising from the processing of the bonded imported materials and parts in processing trade. | | 第一条 为了规范对加工贸易保税进口料件在加工过程中产生的边角料、剩余料件、残次品、副产品和受灾保税货物的内销审批和海关监管，根据《中华人民共和国海关法》（以下简称《海关法》）以及有关法律、行政法规，制定本办法。 |
| Article 2 The following terms as used in these Measures shall have the following meanings: | | 第二条 本办法下列用语的含义： |
| The term “leftover bits and pieces” refers to the reasonable quantity of scrap, fragments and discarded materials which arise during the course of processing by a processing trade enterprise engaged in the business of re-export processing and within the unit consumption quantity (hereinafter referred to as “unit consumption”) determined by the customs and which cannot be used again for the finished export products under the contract. | | 边角料，是指加工贸易企业从事加工复出口业务，在海关核定的单位耗料量内（以下简称单耗）、加工过程中产生的、无法再用于加工该合同项下出口制成品的数量合理的废、碎料及下脚料。 |
| The term “surplus materials and parts” refers to the surplus imported materials and parts in processing trade which arise during the course of re-export processing by a processing trade enterprise and which can still be used for processing the finished products. | | 剩余料件，是指加工贸易企业在从事加工复出口业务过程中剩余的、可以继续用于加工制成品的加工贸易进口料件。 |
| The term “defective products” refers to the products (including finished products and unfinished products) arising during the production process of a processing trade enterprise engaged in the re-export processing, which have serious defects or fail to meet the requirements of the export contract and cannot be re-exported. | | 残次品，是指加工贸易企业从事加工复出口业务，在生产过程中产生的有严重缺陷或者达不到出口合同标准，无法复出口的制品（包括完成品和未完成品）。 |
| The term “by-products” refers to one or more other products which arise concurrently during the course of processing or production of the finished products (i.e., main products) under the export contract by a processing trade enterprise engaged in the re-export processing business and which the export contract does not require to be re-exported. | | 副产品，是指加工贸易企业从事加工复出口业务，在加工生产出口合同规定的制成品（即主产品）过程中同时产生的，并且出口合同未规定应当复出口的一个或者一个以上的其他产品。 |
| The term “disaster-hit bonded goods” refers to the bonded imported materials and parts as well as products which cannot be re-exported due to extinguishment, shortage, damage, etc. caused by a force majeure or any other justified reason as examined and recognized by the customs during the export processing business of a processing trade enterprise. | | 受灾保税货物，是指加工贸易企业从事加工出口业务中，由于不可抗力原因或者其他经海关审核认可的正当理由造成灭失、短少、损毁等导致无法复出口的保税进口料件和制品。 |
| Article 3 The leftover bits and pieces, surplus materials and parts, defective products, by-products and disaster-hit bonded goods arising from the processing of bonded imported materials and parts in processing trade shall be goods subject to the supervision of the customs, and no enterprise, entity or individual shall, without the permit of the customs, sell the same or use the same for other purposes | | 第三条 加工贸易保税进口料件加工后产生的边角料、剩余料件、残次品、副产品及受灾保税货物属海关监管货物，未经海关许可，任何企业、单位、个人不得擅自销售或者移作他用。 |
| Article 4 Where a processing trade enterprise applies for the domestic sale of the leftover bits and pieces, the competent department of commerce shall exempt the enterprise from examination and approval, and the enterprise shall directly report it to the competent customs office for approval and go through the relevant formalities for domestic sale. | | 第四条 加工贸易企业申请内销边角料的，商务主管部门免予审批，企业直接报主管海关核准并办理内销有关手续。 |
| 1. After the leftover bits and pieces, of which the processing trade enterprise applies to the customs office for domestic sale, are classified according to their inspection application status, the customs office shall calculate and collect taxes on the basis of the applicable tax rate and the authorized price for the leftover bits and pieces, and shall exempt the enterprise from the interest on deferred taxes. | | （一） 海关按照加工贸易企业向海关申请内销边角料的报验状态归类后适用的税率和审定的边角料价格计征税款，免征缓税利息； |
| 2. After the leftover bits and pieces, of which the processing trade enterprise applies to the customs office for domestic sale, are classified by the customs office according to their inspection application status, if they are under the import license administration of the National Development and Reform Commission, the Ministry of Commerce, the General Administration of Environmental Protection or any of the departments authorized by them, the enterprise shall be exempted from the submission of the license. | | （二） 海关按照加工贸易企业向海关申请内销边角料的报验状态归类后，属于发展改革委员会、商务部、环保总局及其授权部门进口许可证件管理范围的，免于提交许可证件。 |
| Article 5 Where a processing trade enterprise applies for carrying forward the surplus materials to another processing trade contract for use, it shall be limited to the same operating enterprise, same processing enterprise, same imported materials and the same mode of processing trade. If the conditions are met, the customs office shall, after determining the unit consumption as required, permit the enterprise to undergo the formalities for writing off the contract and transferring the surplus materials. If the contract to which the surplus materials are transferred has been approved by the competent commerce department, the original approval department shall handle the relevant formalities in the manner of modification, and if the quantity of the transferred surplus materials does not increase the total imports of the approved contract, the enterprise shall be exempted from the modification formalities; and if the contract to which the surplus materials are transferred is a new contract, the competent commerce department shall handle it according to the existing provisions on the administration of approval of processing trade. | | 第五条 加工贸易企业申报将剩余料件结转到另一个加工贸易合同使用，限同一经营企业、同一加工企业、同样进口料件和同一加工贸易方式。凡具备条件的，海关按规定核定单耗后，企业可以办理该合同核销及其剩余料件结转手续。剩余料件转入合同已经商务主管部门审批的，由原审批部门按变更方式办理相关手续，如剩余料件的转入量不增加已批合同的进口总量，则免于办理变更手续；转入合同为新建合同的，由商务主管部门按现行加工贸易审批管理规定办理。 |
| Where a processing trade enterprise applies for carrying forward surplus materials under any of the following circumstances, the customs office shall handle its application after it pays a risk deposit of not more than the amount of tax payable for the transferred bonded materials: | | 加工贸易企业申报剩余料件结转有下列情形之一的，企业缴纳不超过结转保税料件应缴纳税款金额的风险担保金后，海关予以办理： |
| (1)The same operating enterprise applies for carrying forward the surplus materials to another processing enterprise. | | （一）同一经营企业申报将剩余料件结转到另一加工企业的； |
| (2)The amount of surplus materials that are transferred exceeds 50% or more of the total amount of actually imported materials under the processing trade contract. | | （二）剩余料件转出金额达到该加工贸易合同项下实际进口料件总额50％及以上的； |
| (3)The processing trade contract of the surplus materials undergoes the extension formalities two times or more. | | （三）剩余料件所属加工贸易合同办理两次及两次以上延期手续的； |
| Where the transfer of the surplus materials is related to different customs offices, relevant formalities shall be handled at both customs offices, and a risk deposit shall be collected by the customs office at the place to which such materials are transferred. | | 剩余料件结转涉及不同主管海关的，在双方海关办理相关手续，并由转入地海关收取风险担保金。 |
| Where a processing trade enterprise that must pay a risk deposit as specified in the preceding paragraph is under any of the following circumstances, it may be exempted from paying a risk deposit: | | 前款所列须缴纳风险担保金的加工贸易企业有下列情形之一的，免于缴纳风险担保金： |
| (1)The enterprise is subject to the management of processing trade in Category A. | | （一）适用加工贸易Ａ类管理的； |
| (2) For a contract for which the deposit has been actually transferred into the designated account, the amount of deposit actually transferred into the account is not less than the amount of tax payable for the transferred bonded materials. | | （二）已实行台账实转的合同，台账实转金额不低于结转保税料件应缴税款金额的； |
| (3) Where the former enterprise falls under any of the circumstances as prescribed by law such as relocation, merger, split-off, reorganization, restructuring and equity change, and the current enterprise has inherited the main rights and obligations or creditor-debtor relationship of the former enterprise, the transfer of surplus materials is not bound by the same operating enterprise, the same processing enterprise and the same mode of trade. | | （三）原企业发生搬迁、合并、分立、重组、改制、股权变更等法律规定的情形，且现企业继承原企业主要权利义务或者债权债务关系的，剩余料件结转不受同一经营企业、同一加工企业、同一贸易方式限制。 |
Article 6 Where a processing trade enterprise applies for the domestic sale of the surplus materials and parts or the finished products made of the surplus materials and parts, it shall be handled respectively according to the following circumstances:
．．．．．． | | 第六条 加工贸易企业申请内销剩余料件或者内销用剩余料件生产的制成品，按照下列情况办理：
．．．．．． |
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