Imported alcohol, application procedures.

1. For imported materials and parts of the application for tax exemption and the "processing trade registration handbook," the application procedures
Processing trade business unit, should be expected, import parts, according to bank deposit account system requirements to open an account registration; and then by the State Council of the competent ministries, commissions, or provinces, autonomous regions, municipalities, foreign economic relations and trade management agencies and their authorized management department or the competent authorities (including the Import and Export Corporation, the provincial, autonomous regional and municipal bureau-level industry authorities) issued the "processing trade contract approval certificate", together with copies of the contract or order processing trade cards registration record to the competent customs procedures, issued by the customs "processing trade registration handbook."
2. To the bank deposit account of the procedures for the creation of
Bank of China is currently the only authorized creation of the processing trade for imported materials business bank deposit account the bank, other banks are not accepting the business. Bank deposit account system according to the relevant provisions of enterprises engaged in processing trade enterprises shall be competent to the processing location of the Bank of China customs points (branch) line application to open a bank deposit account.
3. Practice of processing trade import and export declarations
To strengthen the supervision of processing trade, customs, import and export enterprises and accurate data collection bonded so early to write off the record with the late organically combine to ensure the verification of data accuracy, truth, verification eliminate the phenomenon of false documents, Customs bonded to regulate the import and export goods declaration is extremely necessary.
Specific requirements and procedures are as follows:
(1). Enterprises should meet the following conditions to be bonded to the port of import and export customs declaration procedures for:
1), enterprises have to apply to the "Registration Manual", and in the period;
2), accept the declaration of the port customs held by the computer must have a business manual for processing trade registration record computer data;
3), the processing trade registration handbook computer record information should be within the validity period;
4), remote declarations using the IC card, an enterprise should apply to the IC card.
(2). Enterprises to declare the import and export bonded cargo operation flow is as follows:
Pre-entry declarations - examination of documents - inspection - release
(3). Declaration before the enterprise should have the following documents:
1), the effective processing trade "Registration Manual";
2) pre-entry import or export goods declaration;
(4), Customs and other relevant documents required
Processing trade import and export goods declarations should be "in the
People's Republic of import and export goods customs declaration form fill norms "of the asked to fill in, and note the following:
1), a declaration can only fill in a "Registration Manual" materials and parts under the import or export of finished products, or should be sub-single-fill;
2) fill the record number field should be a manual import or export the actual number;
3), the trade should be based on actual field conditions required to select the appropriate trade reporting, including the processing (0214), feeding counterparts (0615), non-feeding counterparts (0715), three data feed processing (2215) and other trade;
4), the companies imported or export goods declaration number, name, specification, measurement units must be filed with the customs processing trade registration handbook on the imported materials or export finished products serial number, name, specification, exactly the same units of measurement .
(5). Declaration, processing trade registration handbook should fill in the following ways: the basic situation of imported materials and parts (including the import declaration date, name of vessel, name of goods specifications, quantity, value, etc.) fill in the registration manual "imported materials pieces of customs registration form "column; the basic situation of export of finished products (including export declaration date, name of vessel, name of goods specifications, quantity, value, etc.) fill in the registration manual" export product registration form "column.
(6). Customs General Administration $ 5,000 less, 78 for the materials within the customers, who are not issued by the "Registration Manual", the declaration does not by processing trade declaration, by way of general trade import and export declarations. Declarations for the record number field fill "CXXXX0000000", the second is off to five area codes. The contents of other "China Customs import and export declarations fill norms" reported.
4. Processing trade supervision
(1.) Supervision of processing trade enterprises
Customs processing trade enterprises and processing enterprises of the monitoring requirements are as follows:
1). Business units and enterprises to raise the consciousness of business according to law, in strict accordance with the relevant provisions of the Customs set up a separate account books, and a separate pile, non-mix with other materials and parts.
2). Bonded imported materials and parts are goods under customs supervision until their importation, the date of export of processed products shall be subject to Customs control. The regulatory period, without customs approval, no unit or individual (including foreign) can not be imported materials and finished products in the territory of the sale, transfer, exchange, mortgage or other purposes, not attempt to outward processing.
3). Enterprises should arrange for someone (customs officer or reported to the nuclear workers) for contract approval, filing and verification, and accounting procedures for the establishment and verification.
4), the processing trade enterprises and processing enterprises to comply with the relevant provisions of Customs jointly responsible.
(2.) Imported materials for processing trade supervision
1). Imported raw materials into semi-finished products to other units after the sale - after the foreign-funded enterprises continue to be processed into manufactured exports, should follow the processing of imported materials for the semi-finished products transferred to other units after the re-processing of customs formalities
① "to the plant," the problem is the processing trade bonded goods deep processing problems, in accordance with the relevant provisions of the customs, processing carried forward in the management of the customs deemed exports;
② "other units" generally must be a trade with the types of enterprises, and enterprise business scope on the business license should be similar;
③ If it involves deep processing of bonded goods for processing trade business units carry belong to different customs jurisdiction, we must involve deep processing carry-over cross-customs issues.
④ raw bonded imported materials shall not be carried forward.
⑤ carry deep-processing business, should be prior approval by the competent department of foreign trade in accordance with the provisions of customs formalities, before the actual conduct of goods carried.
⑥ have to rely on "China Customs processing trade bonded goods, processing applications carried forward" (hereinafter referred to as the "Application Form") carried over to the customs pre-declaration scheme.
⑦ Customs bonded goods deep processing for transit and non-use of transit transport in two ways according to supervise the management approach is different.
2). Bonded materials processed into semi-finished products (finished products) is not directly carry over to another export to deep processing of domestic enterprises should go through customs formalities imported materials and parts in the processing into semi-finished products (finished products) are not directly after the export, but transferred to another undertaking imported materials and parts re-export of finished products deep processing of domestic processing units, the transfer of units shall accept the transfer of Units held in conjunction with the signing of the purchase and sales contracts, manuals and other relevant documents to the Customs procedures to apply for carry-over