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为解决加工贸易企业多口岸报关手册周转不便的问题,促进加工贸易的健康发展,总署下发了《海关总署关于试行加工贸易分册管理有关问题的通知》(署税[1999]816号),有的企业来函询问有关情况,现将有关问题解答如下:一、什么是加工贸易分册?答:加工贸易分册是指在海关核发的加工贸易《登记手册》(以下简称总册)基础上,因企业报关需要,由企业申请并经主管海关批准,将总册的部分内容重新登记备案,由海关核发该部分内容的加工贸易《登记手册》(以下简称分册)。分册含基本情况表、进口料件情况或出口成品情况(或两者兼有),分册可分为异地报关分册(指备案地海关与口岸海关不使用同一台计算机主机)和深加工结转分册。异地报关分册用于异地报关进出口,深加工结转分册用于异地深加工结转出口和本地深加工结转进口。
In order to solve the problem of inconvenient turnover of customs declaration manuals for processing trade enterprises and to promote the healthy development of processing trade, the General Administration of Customs issued the Notice of the General Administration of Customs on Relevant Issues in the Trial Management of Processing Trade Volumes (Department of Taxation [1999] No. 816) Some enterprises asked for information about the situation. The answers to the relevant questions are as follows: 1. What is the processing trade volume? A: The processing trade volume refers to the processing trade registration manual (hereinafter referred to as the “simplified manual”) issued by the Customs, Due to the need of enterprise declaration, an enterprise shall apply for registration and approval by the competent customs, and re-register part of the contents of the booklet, and the Customs shall issue the “Registration Manual of Processing Trade” (hereinafter referred to as the booklet) of processing trade. Sub-volumes contain the basic situation table, the situation of imported materials or finished products (or both). The sub-volumes can be divided into remote customs declaration volumes (referring to the case where customs and port customs do not use the same computer host) and the deep-processing of proceeds sub-volumes. Off-site customs declaration for import and export declarations off-site, deep processing carry-over volumes for the deep processing carried off the export and local deep-processing carried over imports.