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第一章总则第一条为进一步加强加工贸易管理,维护正常的的经营秩序,保证加工贸易健康发展,根据《中华人民共和国外贸法》《中华人民共和国海关法》《国务院关于对加工贸易进口料件试行银行保证金台账制度的批复》(国函[1995]09号)和《国务院办公厅转发国家经贸委等部门关于进一步完善加工贸易银行保证金台账制度意见的通知》(下称国办发[1999]35号),特制定本办法。第二条本办法所称加工贸易,是指从境外保税进口全部或部分原辅材料、零部什、元器件、包装物料(下称进口料件),经境内企业加工或装配后,将制成品复出口的经营活动,包括来料加工和进料加工。来料加工是指进口料件由外商提供,即不需付汇进口,也不需用加工费偿还,制成品由外商销售,经营企业收取加工费的加工贸易。进料加工是指进口料件由经营企业付汇进口,制成
Chapter I General Provisions Article 1 In order to further strengthen the management of the processing trade, safeguard the normal operating order and ensure the healthy development of the processing trade, according to the “Foreign Trade Law of the People’s Republic of China”, “Customs Law of the People’s Republic of China”, the State Council’s Circular on Import Materials for Processing Trade (Guotuanyuan [1995] No. 09) and the “Circular of the State Council General Office for Forwarding the State Economic and Trade Commission on Further Perfecting the Opinions on the Accounting System of Bank Margin Deposits in Processing Trade” (hereinafter referred to as the “CFA” [1999] No. 35), specially formulated this approach. Article 2 The term “processing trade” as mentioned in the present Measures means the importation of all or part of raw and auxiliary materials, parts and components, components and packaging materials (hereinafter referred to as imported materials) from overseas bonded bonded warehouses, and after the processing or assembly by domestic enterprises, Finished re-export business activities, including processing and feed processing. Import processing refers to the imported materials provided by foreign investors, that is, they do not need to pay for import and do not need to repay the processing fees. Manufactured goods are processed and sold by foreign businesses and processing enterprises. Feed processing refers to the import of materials by the operating companies to pay imports, made