Modification 5 to the Feed Processing Manual

We all know that the change of processing manual information is in the way of contract change, that is, the contract change information is entered in the web application system, and after being approved by the Commerce Bureau, the business unit will carry the contract change certificate to the competent customs for the manual change. To put it simply, changes to the manual require two approvals from the Commerce Bureau and the competent customs. Generally speaking, the Commerce Bureau will no longer strictly review the content of the contract change, as long as it is reasonable, it will approve the issuance of the change certificate, and even the modified contract does not need to be presented, only a copy can be left for the record.

The main obstacle to the approval of changes comes from the competent customs.

For your question, the competent customs for the approval of the unit consumption and loss rate of imported materials and parts, does not depend on the value of each declaration and application change of the business unit, but for the materials and parts that often involve processing, there is a relatively fixed range of unit consumption and loss rate, and the changes within this range are easy to be approved, but once beyond this range, it is easy to make the customs vigilant, especially when there are large changes compared with the original declared value. In short, it is not difficult to understand that the business unit can change how it wants.

Having said all this, the meaning is nothing more than to say that your question must assume that your change request is reasonable and easily supported by the competent customs, otherwise any answer is meaningless, which may help you avoid some detours.

The following is your question, each import processing manual, according to the provisions of the corresponding processing of a single processing **, that is to say, the processing and re-export under the manual is in the only processing unit, with the same process, in accordance with the same standard processing and production. To put it simply, the unit consumption and loss rate of the manual refer to the average unit consumption and average loss rate under the number of manuals, and it is basically not allowed to change the unit consumption and loss rate in stages. Therefore, the web system will not allow the use of separate unit consumption and loss rates for the finished processed products exported at different stages.

There are two ways to deal with it:

1.Calculate the average unit consumption and loss rate of the whole project, and declare and modify it according to the final accounting value. That is, the unit consumption and loss rate of the previously completed processing part are taken into account and the remaining part is converted to the average value declaration;

2.If this is still a big change, please apply for a new manual, and transfer the remaining imported materials and parts in the current manual, and use your new unit consumption and loss rate standards in the new manual. Now the manual is written off after the remaining materials and parts are transferred out.

In fact, the two methods have the same meaning, depending on which one is allowed by the customs.

Hope it helps you answer your questions :)

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It depends on whether you want to do the feeding or incoming materials, and the operation mode is also flexible If you need to, you can contact me.

First apply at the local Foreign Trade and Economic Cooperation Commission: production capacity certificate. (Valid for 1 year, need to be updated once a year) Then, first, handle the import processing manual:

1. Go to the local foreign trade and economic cooperation bureau to inquire about the purchase of processing management system software;

2. Apply online for the purchase of processing management system software;

3. After installing the software, enter the application form, the list of imported materials and parts, the list of exported finished products, the export finished product and the unit consumption according to the import and export contract.

4. Hold the import and export contract and the above four ** to the Foreign Trade and Economic Cooperation Bureau for the examination and approval of the processing contract, after the examination and approval, the Foreign Trade and Economic Cooperation Bureau will print out the processing business approval certificate, the export finished products and the corresponding imported materials and parts consumption record list, the import materials and parts application record list, the export finished product application record list totaling 4 ** A total of three sets of seals to the enterprise, in addition to the need to ask the Foreign Trade and Economic Cooperation Bureau to issue the "Processing ** Processing Enterprise Production Capacity Certificate";

5. Hold the import and export contract and processing ** business approval certificate (three sets in total) to the local import and export branch for import processing ** filing (can be handled by the financial department, and the financial department will make a tax refund declaration when importing and exporting in the future), and the import and export branch will stamp on the approval certificate;

6. For the first time, the customs should pay the risk collateral (normal customs duty plus VAT for imported materials and parts), and the specific amount should be asked by the customs.

7. Hold 1. Import and export contracts; 2. Processing ** business approval certificate (the import and export branch has been stamped); 3. A copy of the approval certificate of the foreign-funded enterprise; 4. A copy of the business license; 5. Copy of tax registration certificate; 6. Bank account opening certificate, 7. Stamp impression for customs declaration; 8. Certificate of enterprise declaration registration; 9. Proof of production capacity of processing enterprises; 10. Power of attorney for the legal person of the operating enterprise to entrust the handling personnel to handle the contract filing; 11. Articles of Association; 12. Blank "Processing Registration Manual" (stamped after purchase by the customs); 13. The processing contract is filed and submitted (printed by the pre-entry service unit - customs broker) and other materials stipulated by the local customs to the customs for manual. (The above information must be brought to the customs, and the customs will be reviewed).

Before going through these procedures, it is necessary to apply to the customs for the filing of imported processing, and the customs must go to the company to inspect the factory.

Second, the import of materials and parts to declare customs.

The procedure is roughly the same as the general ** form of customs declaration under the branch spike, except that a manual is attached. At the same time, pay attention to the fact that the customs declaration form is pink.

3. Customs declaration for re-export of imported material processing.

Fill in the pink customs declaration form, ** the way is imported processing, and the finished product for export should be exactly the same as the one filled in the manual.

Question content: Our company is a new foreign-invested production-oriented enterprise, and the first mode is feed processing and feed deep processing (see figure).

Imported materials and parts (incoming processing, manual a) primary product A Deep processing into product B (manual B) export.

When the primary product A is used for deep processing into product B (i.e., when manual A is transferred to manual B), the customs forms a situation declaration for export declaration and import declaration form (same company, same time, same article, same weight and amount, etc.). The in-charge taxation authorities require our company's tax declaration to reflect the export income of primary product A, and at the same time import materials and parts A; When the end product B is exported, it shall be processed and exported according to normal incoming materials.

Our company believes that: 1. There is no objection to the export income of terminal product B being processed according to normal import processing and export, but when terminal product B receives primary product A, it is equivalent to the next deep processing process within the enterprise to receive materials from the previous process, which does not actually constitute real export and import, and should not be reflected as income (although it is tax-free) and procurement.

2. The method does not conform to the accounting revenue recognition standard and the tax definition of "deemed sales";

3. For the enterprise as a whole, double counting in terms of accounting income and tax declaration income.

Based on this, our company believes that it is inappropriate.

Consult your bureau on how to deal with the tax declaration and revenue recognition of "the transfer of primary products processed from imported materials within the same company to deep processing (manual A to manual B)".

Answer: The situation of "the transfer of imported processing primary products within the same company to deep processing (manual A to manual B)" reflected by you cannot be regarded as the implementation of tax exemption management according to the deep processing carry-over goods between foreign-invested enterprises, and the export of your company's terminal products can be declared and handled for "exemption and refund" tax according to the regulations. The above opinions are for reference, please consult the local competent tax department for details.

Responsibilities: Ministry].

1. Sign the original import and export contract and the list of imported materials and consumables with customers, the Bureau of Commerce needs to enter and exit the original with 1 out, and the customs needs the import and export contract, the original quantity of the "import consumption list" is the same as the number of manuals for pasting on the manual, and provide the contract according to the number of manuals (at least one of them is the original, and the rest can be copies, but with the official seal), "import consumption list" for its storage.

2. When going through the formalities, it is necessary to submit to the customs the power of attorney entrusted by the enterprise to handle the customs business and a copy of its personal ID card (stamped with the official seal of the unit).

3. Enter the contract into the computer and transmit it to the Bureau of Commerce for approval.

4. After the approval of the Bureau of Commerce, the factory will print one copy of the "Application Form for Approval of Processing Business", "Application List for Filing of Imported Materials and Parts", "List of Application for Filing of Export Finished Products", and "Record List of Consumption of Exported Finished Products and Corresponding Imported Materials and Parts (1)" and submit them to the Commerce Bureau. (Only one copy is required).

5. Go to the Trade Management Section of the Bureau of Commerce to obtain the "Processing Business Approval Certificate", "Application List of Imported Materials and Parts", "List of Filing Applications for Export Finished Products", "List of Records for Consumption of Exported Finished Products and Corresponding Imported Materials and Parts (1)" stamped with the "Special Seal for Approval of Processing Business of the Bureau of Commerce", and apply for several manuals in duplicate.

6. Fill in the import processing registration manual in accordance with the content of the contract and the "Processing Business Approval Certificate", and affix the official seal of the unit in the corresponding position, submit it to the Commerce Bureau for approval and stamp the "Special Seal for the Examination and Approval of the Commerce Bureau's Processing ** Business".

7. Submit the "Orange Bridge for the Production Capacity Certificate of Processing Enterprises" to the Bureau of Commerce, and after stamping the "Special Seal for the Examination and Approval of Processing ** Business of the Bureau of Commerce", the Bureau of Commerce shall save 1 copy, and the factory shall take the dry copy of the chain (the quantity is the same as the number of manuals) to go through the formalities with the customs.

8. Submit the manual approved by the Commerce Bureau to the State Administration of Taxation for the words "Agree to Handle" and affix the official seal of the Taxation Bureau. (This step doesn't seem to be needed anymore.)

9. Submit to the customs broker for pre-entry of the manual.

10. Go to the Customs Processing ** Management Section for manuals. Submit the "Application Form for the Filing of Processing Contract" (one form for each manual, with a pre-entry number), contract, etc.

11. If a contract needs to handle several manuals, it is necessary to submit explanatory reports for handling multiple manuals.

12. Submit the "production nesting diagram" and "production process" stamped with the company's official seal to the customs or similar documents required by the customs, and make several copies of the manual. In addition, according to the number of manuals, one copy of each manual is submitted for the customs to file.

13. After the customs has passed the third-level examination and approval, it will issue the "Contact Form for Opening the Bank Deposit Account" and hand it over to the person in charge to go to the International Settlement Department of the Bank of China to handle the establishment of the deposit account for processing ** imported materials and parts, and retrieve the "Bank Deposit Account Registration Notice" and return the White Sea Association to the Customs.

If a fascicle is required, the following procedures will continue).

14. Submit to the customs broker for pre-entry of the export register.

15. Submit the report for the fascicle to the Customs, fill in the Application Form for Processing ** (Non-local Customs Declaration, Deep Processing Carryover) Fascicle and submit it to the Customs for export fascicle and contract.

First, the process: factory inspection - pre-classification - database filing - manual filing - manual write-off.

2. New enterprise application for factory inspection information: (within 5 working days).

1. A copy of the industrial and commercial business license;

2. Capital verification report and audit report;

3. Proof of processing and production capacity;

4. List of main equipment (the invoice number or customs declaration number should be reflected in the list);

5. Proof of the plant;

6. Equipment certification materials (such as customs declaration form for import, VAT invoice for domestic purchase).

7. Application report (company summary: such as: registered capital, main production and processing, etc., and then submit to apply for a manual).

8. Customs registration certificate.

Copies and originals of the above are provided (the original is provided for verification when the customs leaves the factory).

3. Application for pre-classification information: (within 5 working days).

1. Application form for classification of electronic manual (in duplicate, specifications and models should be declared according to the declaration elements stipulated by the customs).

2. Power of attorney for customs declaration.

4. Application manual filing materials: (within 3 working days).

1. Certificates and contracts approved by the Economic and Trade Commission.

2. Proof of production capacity.

3. Manual application guarantee.

4. Guarantee for the standardized management of the electronic port identity authentication card of the processing enterprise.

5. The import and export of the manual in the fulfillment.

6. Power of attorney for customs declaration.

7. A copy of the application form for classification of electronic manuals that has been approved by the Customs.

8. Jinguan pre-entry form.

1. A copy of the "Import Processing Registration Manual" with all records that have been verified and written off by the customs;

2. Application Form for Verification and Cancellation of Customs Registration Manual for Import Processing of Production Enterprises;

3. A copy of the customs declaration form and a copy of the invoice for indirect export goods;

4. A copy of the customs declaration form and a copy of the invoice for indirect imported goods (referring to the part of the VAT invoice or ordinary invoice issued and not declared as imported materials and parts);

5. A copy of the tax payment certificate (VAT, customs duty) to the customs;

6. The original of the "Notice of Closure of Processing Manual" issued by the Customs;

7. Electronic data;

Note: Before the verification of the declaration manual, all the import declaration forms and export declaration forms on this manual need to be declared to the competent tax authorities and reviewed by the tax authorities.

1. Whether the manual number verified in the "Notice of Verification and Cancellation of Import Processing Registration Manual" issued by the customs is consistent with the manual number applied for verification by the enterprise;

2. "Carry-over to other manuals" refers to the sales of products produced that are not directly exported, but are carried forward to other manuals or sold to other enterprises under the bonded supervision of the customs; Whether the amount of finished goods carried forward to other manuals is consistent with the total amount of exports on the indirect export declaration form and the total value of indirect export goods.

3. "Remaining defective finished products" refers to the amount of defective finished products and semi-finished products remaining in RMB after the performance of the manual contract; After the performance of the "remaining leftovers" manual contract, the remaining leftovers will be converted into RMB; The conversion of the amount of the remaining defective finished products (calculated according to the unit consumption in the manual) is the sum of the amount of duty-free imported materials consumed and the amount of the remaining leftover materials and whether it is consistent with the tax basis of the customs duty (deducting the consumption tax payable).

4. "Other finished products with reduced exports" refers to the sales volume or approved sales amount of products produced that have not been exported due to domestic sales or losses, or have been exported but have not been approved by the tax authorities;

5. "Carried over to other manual materials and parts" refers to the amount of imported materials and parts that have not been used up and carried over to other manuals after the performance of the manual contract; If there is any situation where the declared imported materials and parts are carried over to other manuals for re-export, if so, the amount of imported materials and parts carried over to other manuals should be reflected in the column of "Carried over to other manuals", and should be consistent with the amount on the relevant customs carry-over materials provided.

6. "Other reductions in imported materials and parts" refers to the amount of imported materials and parts when they are not involved in the production of products such as domestic sales, returns, and losses. If the import value of materials and parts has been reduced at the time of business occurrence and has been declared to the tax authorities, it will not participate in the calculation of this column.

7. If it is the case of customs tax payment and import return, it should be reflected in the column of "other reduced import materials and parts", and the amount should be consistent with the tax basis of customs tax payment and the amount of import return.