| Measures of the Customs of the People's Republic of China for the Administration of Unit Consumption in Processing Trade | | 中华人民共和国海关加工贸易单耗管理办法 |
| (Issued by the Order No. 155 of the General Administration of Customs on January 4, 2007; amended for the first time in accordance with 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; and amended for the second time in accordance with the Decision of the General Administration of Customs to Amend Some Rules by Order No. 240 of the General Administration of Customs on May 29, 2018.) | | （2007年1月4日海关总署令第155号发布 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》第一次修正 根据2018年5月29日海关总署令第240号《海关总署关于修改部分规章的决定》第二次修正） |
| Chapter I General Rules | | 第一章 总 则 |
| Article 1 For the purpose of regulating the administration of unit consumption in processing trade (hereinafter referred to as unit consumption) and promoting the sound development of processing trade, these Measures are formulated in accordance with the provisions of the Customs Law of the People's Republic of China and other relevant laws and administrative regulations. | | 第一条 为了规范加工贸易单耗（以下简称单耗）管理，促进加工贸易的健康发展，根据《中华人民共和国海关法》以及其他有关法律、行政法规的规定，制定本办法。 |
| Article 2 These Measures shall apply to the administration of unit consumption by the customs. | | 第二条 海关对单耗的管理适用本办法。 |
| Article 3 The term “unit consumption” refers to the quantity of the materials consumed by a processing trade enterprise for processing unit finished product under the normal processing conditions. Unit consumption includes net consumption and technique consumption. | | 第三条 单耗是指加工贸易企业在正常加工条件下加工单位成品所耗用的料件量，单耗包括净耗和工艺损耗。 |
| Article 4 A processing trade enterprise shall undergo the recordation formalities for unit consumption with the customs office during the establishment of manuals for processing trade . | | 第四条 加工贸易企业应当在加工贸易手册设立环节向海关进行单耗备案。 |
| Article 5 The administration of unit consumption shall follow the principles of declaring according to the facts and verifying and writing-off according to the facts. | | 第五条 单耗管理应当遵循如实申报、据实核销的原则。 |
| Article 6 Where a processing trade enterprise provides materials involving business secrets, requires the customs to keep them secret and submits written application to the customs, the customs shall keep secret according to law. No processing trade enterprise may refuse to provide the relevant materials to the customs under the pretext of keeping secret. | | 第六条 加工贸易企业向海关提供的资料涉及商业秘密，要求海关保密并向海关提出书面申请的，海关应当依法予以保密。加工贸易企业不得以保密为由，拒绝向海关提供有关资料。 |
| Chapter II Standards for Unit Consumption | | 第二章 单耗标准 |
| Article 7 The term “standards for unit consumption” refers to the norms, which are for general purpose or may be used repeatedly, on the quantity of the materials consumed by unit finished product. The standards for unit consumption shall set a maximum upper value, while a minimum lower value shall be set for the standards for the unit consumption of the taxable finished products for export. | | 第七条 单耗标准是指供通用或者重复使用的加工贸易单位成品耗料量的准则。单耗标准设定最高上限值，其中出口应税成品单耗标准增设最低下限值。 |
| Article 8 The standards for unit consumption shall be formulated by the customs together with the relevant departments in accordance with the relevant provisions. | | 第八条 单耗标准由海关根据有关规定会同相关部门制定。 |
| Article 9 The standards for unit consumption shall be publicized in the form of public announcement of the customs. | | 第九条 单耗标准应当以海关公告形式对外发布。 |
| Article 10 The standards for unit consumption shall apply to the processing trade enterprises beyond the areas under special customs supervision and the bonded supervision areas. The standards shall not apply to the processing trade enterprises within the areas under special supervision of the customs and the bonded supervision areas. | | 第十条 单耗标准适用于海关特殊监管区域、保税监管场所外的加工贸易企业，海关特殊监管区域、保税监管场所内的加工贸易企业不适用单耗标准。 |
| Article 11 A processing trade enterprise beyond the areas under special customs supervision and the bonded supervision areas shall make archival filing of the unit consumption or declare the unit consumption to the customs within the standards for unit consumption. | | 第十一条 海关特殊监管区域、保税监管场所外的加工贸易企业应当在单耗标准内向海关进行单耗备案或者单耗申报。 |
| Where the unit consumption declared by a processing trade enterprise beyond the areas under special customs supervision and the bonded supervision areas is within the standards for unit consumption, the customs shall verify and write-off the bonded materials on the basis of the declared unit consumption; where the unit consumption declared is beyond the standards, the customs shall verify and write-off the bonded materials on the basis of the maximum upper value or minimum lower value of the standards for unit consumption. | | 海关特殊监管区域、保税监管场所外的加工贸易企业申报的单耗在单耗标准内的，海关按照申报的单耗对保税料件进行核销；申报的单耗超出单耗标准的，海关按照单耗标准的最高上限值或者最低下限值对保税料件进行核销。 |
| Article 12 Where the standards for unit consumption are not published, a processing trade enterprise shall declare the unit consumption to the customs according to the facts, and the customs shall verify and write-off the bonded materials according to the actual unit consumption of the processing trade enterprise. | | 第十二条 尚未公布单耗标准的，加工贸易企业应当如实向海关申报单耗，海关按照加工贸易企业的实际单耗对保税料件进行核销。 |
| Chapter III Declaration of Unit Consumption | | 第三章 申报单耗 |
Article 13 Declaration of unit consumption refers to the act of reporting unit consumption to the customs by processing trade enterprises.
．．．．．． | | 第十三条 申报单耗是指加工贸易企业向海关报告单耗的行为。
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