| Announcement of the General Administration of Customs | | 海关总署公告 |
| (No. 104 [2018]) | | （2018年第104号） |
| Announcement on Matters concerning Processing Trade Supervision | | 关于加工贸易监管有关事宜的公告 |
| On May 29, 2018, the General Administration of Customs issued the Decision of the General Administration of Customs to Amend Certain Rules (Order No. 240, GACC), amending the relevant provisions of the Measures of the Customs of the People's Republic of China for the Supervision of Processing Trade Goods (hereinafter referred to as the "Measures"). Adjustments are hereby made based on the aforesaid amendment and previously issued announcements and announced again as follows: | | 2018年5月29日，海关总署公布了《海关总署关于修改部分规章的决定》（海关总署令第240号），对《中华人民共和国海关加工贸易货物监管办法》（以下简称《办法》）有关规定作出修改。现结合署令修订内容以及此前发布公告内容进行调整，并重新公告如下： |
| I. Regarding Article 2 of the Measures | | 一、关于《办法》第二条 |
| An operating enterprise shall, within the term of validity of the manual, handle the customs formalities for the domestic sale, transit and return of bonded materials and parts or finished products. | | 经营企业应当在手册有效期内办理保税料件或者成品内销、结转、退运等海关手续。 |
| II. Regarding Article 6 of the Measures | | 二、关于《办法》第六条 |
| 1. Under any of the following circumstances, mortgage procedures are not allowed: | | （一）有下列情形之一的，不予办理抵押手续： |
| (1) The mortgage affects the normal production of processing trade goods. | | 1．抵押影响加工贸易货物生产正常开展的； |
| (2) The mortgage of processing trade goods or the bonded materials and parts used by such goods involves the management of import and export licenses. | | 2．抵押加工贸易货物或者其使用的保税料件涉及进出口许可证件管理的； |
| (3) The mortgaged processing trade goods are goods processed with supplied materials. | | 3．抵押加工贸易货物属来料加工货物的； |
| (4) The mortgage term exceeds the term of validity of the manual, in case of contract-based management. | | 4．以合同为单元管理的，抵押期限超过手册有效期限的； |
| (5) The mortgage term exceeds one year, in case of enterprise-based management. | | 5．以企业为单元管理的，抵押期限超过一年的； |
| (6) An operating enterprise or a processing enterprise suspected of smuggling or violation of regulations is under official investigation or criminal investigation by the Customs, and the case has not been closed. | | 6．经营企业或者加工企业涉嫌走私、违规，已被海关立案调查、侦查，案件未审结的； |
| (7) An operating enterprise or a processing enterprise is required by the Customs to take corrective action due to its poor management, and is still during the period of correction. | | 7．经营企业或者加工企业因为管理混乱被海关要求整改，在整改期内的； |
| (8) The Customs otherwise deems that the mortgage shall be denied. | | 8．海关认为不予批准的其他情形。 |
| 2. When applying for undergoing formalities for the mortgage of processing trade goods, an operating enterprise shall submit to the customs office having jurisdiction the following materials: | | （二）经营企业在申请办理加工贸易货物抵押手续时，应向主管海关提交以下材料： |
| (1) A formal written application. | | 1．正式书面申请； |
| (2) Written materials on intention for a bank mortgage loan. | | 2．银行抵押贷款书面意向材料。 |
| 3. After an operating enterprise that has proved eligible upon examination pays the corresponding deposit or submits a letter of guarantee from a bank or non-banking financial institution (hereinafter referred to as the “deposit or letter of guarantee”), the customs office having jurisdiction shall approve its mortgage of processing trade goods with a domestic bank, and the enterprise shall file the photocopies of mortgage contracts and loan contracts with the customs office. | | （三）经审核符合条件的，经营企业在缴纳相应保证金或者银行、非银行金融机构保函（以下简称“保证金或者保函”）后，主管海关准予其向境内银行办理加工贸易货物抵押，并将抵押合同、贷款合同复印件留存主管海关备案。 |
| The deposit or letter of guarantee shall be collected as per the tax payable on all bonded materials and parts used for the finished products corresponding to the mortgaged bonded processing trade goods. | | 保证金或者保函按抵押加工贸易保税货物对应成品所使用全部保税料件应缴税款金额收取。 |
| III. Regarding Article 9 of the Measures | | 三、关于《办法》第九条 |
| 1. “Separate management” means that processing trade goods and non-processing trade goods shall be stored separately and recorded in separate accounts. Where it is indeed impossible to store these goods separately, the customs office having jurisdiction shall, after examining the internal information management system of the enterprise and confirming that the enterprise is capable of separating data flows of processing trade goods and non-processing trade goods through the networking supervision system, identify that the goods conform to the supervision conditions for "separate management.” The enterprise shall ensure the consistency between bonded goods flow and data flow. | | （一）“分开管理”是指加工贸易货物应与非加工贸易货物分开存放，分别记帐。对确实无法实现货物分开存放的，须经主管海关在审核企业内部信息化管理系统、确认其能够通过联网监管系统实现加工贸易货物与非加工贸易货物数据信息流分开后，认定其符合“分开管理”的监管条件。企业应当确保保税货物流与数据信息流的一致性。 |
| 2. The “places recorded with the Customs” means the business places recorded with the Customs when processing trade enterprises handle registration and processing trade business with the Customs. | | （二）“海关备案的场所”是指加工贸易企业在办理海关注册登记以及加工贸易业务时向海关备案的经营场所。 |
| 3. The change or addition of storages by a processing trade enterprise shall be subject to the approval of the customs office having jurisdiction, which shall require the processing trade enterprise to submit a written application that indicates the storage address and period and other information, a photocopy of the certificate of ownership of the storage, and a leasing contract if the storage is rented. | | （三）加工贸易企业改变或者增加存放场所，应经主管海关批准。主管海关应要求加工贸易企业提交注明存放地址、期限等有关内容的书面申请和存放场所的所有权证明复印件，如属租赁场所还需提交租赁合同。 |
| Processing trade goods shall not be stored across the jurisdictions of customs offices directly under the GACC, except as needed by business such as outward processing. | | 除外发加工等业务需要外，加工贸易货物不得跨直属海关辖区进行存放。 |
IV. Regarding Article 21 of the Measures
．．．．．． | | 四、关于《办法》第二十一条
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