“三资”“三来一补”企业在进口设备、生产材料及办公用品之前,必须先到海关办理备案手续(这一手续相对于海关来说叫审批),经海关审批录入电脑后方可进口。因此,备案是企业顺利投产的先决条件之一。然而,我们在审批工作中经常发现由于单证填报错漏而造成的退单。所谓退单是指将不符合海关审批要 Before enterprises importing equipment, production materials and office supplies, they must first go through the customs formalities for filing (this procedure is called examination and approval in relation to the customs), and can be imported only after being approved by the customs and imported into the computer. . Therefore, filing is one of the prerequisites for the smooth production of the company. However, we often find refunds caused by errors in the documents when we review and approve. The so-called refund order means that it will not meet the requirements of the customs examination and approval.