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所谓对保税料件的中期核查是指企业在海关办理保税料件进口登记手册后,在其对料件实际进口、加工生产至返销产品期间,海关下厂实地了解、核查料件进口、管理、使用等情况,监督其执行海关管理规定。加强对保税料件的中期核查,目的在于督促企业对保税料件妥善管理,正常加工使用,出口产品,及时发现企业在经营过程中的走私违规现象和为后期办理核销手续搜集有用的参考资料,加快核销速度,提高海关监管工作效率。
The so-called mid-term verification of bonded materials means that after the enterprises handle the bonded materials import registration manual at the customs, during the actual import, processing and production of the bonded materials, the Customs will understand and check the import and management of the materials. In case of use, supervise its implementation of customs management regulations. Strengthen the mid-term verification of bonded materials in order to supervise the proper management of bonded materials, normal processing and use of products, export products, timely detection of smuggling violations in the course of business operations, and collection of useful reference materials for post-sale verification procedures. Speed up the write-off and improve the efficiency of customs supervision.