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海关总署令第96号《中华人民共和国海关加工贸易单耗管理办法》自2002年5月1日起正式实施以来,对规范加工贸易单耗管理起到了积极的作用。但为了适应加工贸易发展形势和海关监管改革的迫切需要,海关总署于2007年1月以155号总署令的形式公布了新的《中华人民共和国海关加工贸易单耗管理办法》(以下简称“《办法》”)。
The General Administration of Customs Order No. 96 “Measures of the People’s Republic of China on Handling Consumption of Processing Trade in Customs” has been implemented since May 1, 2002 and has played an active role in regulating the unit consumption of processing trade. However, in order to meet the urgent need of the development of processing trade and the reform of customs supervision, the General Administration of Customs released a new Administrative Measures on Unit Consumption of Processing Trade of the People’s Republic of China in January 2007 by Order No. 155 “”Method“”).