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Operating Guideline concerning Domestic-Sale “Centralized Declaration” of Bonded Processing Goods
http://www.dongguantoday.com    4/6/2011 4:42:00 PM

A. Business Introduction

The domestic-sale “centralized declaration” mode of bonded processing goods means that the enterprise is allowed, as approved by the competent customs authority, to sell its bonded materials or finished products in the domestic market first in the range of the “Approval Certificate for Domestic Sale of Bonded Imported Materials in Processing Trade” printed by DBFTEC, and go through the centralized declaration formalities of tax payment for domestic-sale goods in the month of domestic sale (by the 15th of the next month at the very latest).

B. Operation Flow

The enterprise’s applying for the “centralized declaration” of domestic sale → The competent customs authority’s examining and approving such an application → The goods’ being sold in the domestic market → The enterprise’s going through the centralized declaration formalities of tax payment for domestic-sale goods

C. Relevant Regulations

(A) Scope of Application
The domestic-sale “centralized declaration” of bonded processing goods is only confined to the bonded materials and their finished products sold at home by the enterprises under the networked supervision, the Category-AA and -A enterprises not under the networked supervision, as well as some qualified Category-B enterprises that are applying or ready to apply for Category-A management.

(B) The documents required when the enterprise applies for the qualification of domestic-sale “centralized declaration”
1. The approval documents from DBFTEC;
2. The deposit receipt issued by the customs house or the letter of guarantee issued by the bank;
3. The Application Form for Domestic-sale “Centralized Declaration” of Bonded Processing Goods (see Attachment 1) in duplicate;
4. Other documents required by the customs house.

(C) Domestic-Sale Treatment

1. The enterprises under the networked supervision and the Category-AA enterprises not under the networked supervision can, after their applications are examined and approved by DBFTEC and the competent customs authority, sell the bonded materials and their finished products in the domestic market first in the range of the “Approval Certificate for Domestic Sale of Bonded Imported Materials in Processing Trade” printed by DBFTEC, and go through the centralized declaration formalities of tax payment for domestic-sale goods in the month of domestic sale (by the 15th of the next month at the very latest).

2. The Category-A enterprises not under the networked supervision and some qualified Category-B enterprises that are applying or ready to apply for Category-A management can, after their applications are examined and approved by DBFTEC and the competent customs authority and in the case that they can provide the guarantee, sell the bonded materials and their finished products in the domestic market first in the range of the “Approval Certificate for Domestic Sale of Bonded Imported Materials in Processing Trade” printed by DBFTEC, and go through the centralized declaration formalities of tax payment for domestic-sale goods in the month of domestic sale (by the 15th of the next month at the very latest).

3. The enterprises shall, according to the facts, fill in the “Delivery Record Form for the Domestic-sale ‘Centralized Declaration’ of Bonded Processing Goods” (see Attachment 2) and go through the centralized declaration formalities of tax payment for domestic-sale goods in the month of domestic sale (by the 15th of the next month at the very latest). The time of delivery means the time when the goods leave the manufacturer. The enterprises must fill in the delivery record on the day of delivery.

D. Precautions

(A) In one of the following cases, the enterprises shall not be allowed to conduct the domestic-sale “centralized declaration” of bonded goods:

1. The enterprises are suspected of smuggling or rule breaking, and the case has been put on file by the customs for investigation and has not been concluded;

2. The enterprises are required by the customs to conduct the rectification due to chaotic management, and in the rectification period;

3. The enterprises fail in submitting the processing trade handbook to the customs house for write-off in time;

4. The enterprises are deemed by the customs house to have greater regulatory risk.

(B) Such two forms as the customs deposit or bank guarantee are adoptable in the guarantee of domestic-sale “centralized declaration”.

1. The enterprises under networked supervision and the Category-AA enterprises not under networked supervision unnecessarily provide any guarantees;

2. The Category-A and B enterprises not under networked supervision shall pay: amount of customs deposit (guarantee) = planned monthly domestic sales x exchange rate x composite tax rate (22%) x 50%;

3. The planned monthly domestic sales = ∑ planned domestic sale quantity of materials (finished products) x registered unit price of in-contract materials (finished products). For those limited commodities of which deposit has been paid on registration, the enterprises unnecessarily pay it once again.

4. Where the enterprises’ monthly domestic sales exceeds the planned one in the Application Form for Domestic-sale “Centralized Declaration” of Bonded Processing Goods, the enterprises should apply for the change of the deposit (guarantee) to the competent customs authority on their own.

(C) The Application Form for Domestic-sale “Centralized Declaration” of Bonded Processing Goods shall remain valid for one year. If extension is necessary, the enterprises should handle related formalities in DBFTEC and the competent customs authority once again one month prior to the expiration thereof.

Source:Dongguan Bureau of Foreign Trade and Economic Cooperation  Editor: Tan Jing
 
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