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TABLE OF CONTENTS CHAPTER I GENERAL PROVISIONS CHAPTER II NET CONSUMPTION AND TECHNICAL CONSUMPTION CHAPTER III ENTERPRISE IMPORTED BONDED MATERIALS CONSUMPTION REPORT AND VERIFICATION CHAPTER IV SUPPLEMENTARY PROVISIONS CHAPTER I GENERAL PROVISIONS Article 1. The present Measures have been enacted on the basis of the Customs Law of the People's Republic of China and other relevant provisions concerning the administration of processing trade for the purpose of regulating the administration on the unit consumption in processing trade, cracking down on the illegal acts of false declaration of unit consumption and promoting the healthy development of the processing trade. Article 2. Definitions of the terms used in the present Measures: (1) "Unit consumption" refers to the quantity of imported bonded stuff consumed for processing or producing, under the normal conditions of production, unit final product for export (including a final product converted by deep processing and semi-final product); (2) "Standards of unit consumption" refers to the rules that should be observed and repetitively used by all during a certain time period in the administration of customs over the unit consumption in processing trade concerning the actual consumption of stuff declared by the processing trade enterprises concerned for production and processing and the unit consumption verified by the customs offices in their enforcement activities. Article 3. The present Measures shall be applicable to the unit consumption administration by the customs offices over the archivist filing, inspection and verification as well as the writing off of imported bonded stuff and final products for export under the item of processing trade (including the final products converted from deep processing and final products). Article 4. The following principles shall be observed in the formulation of standards of unit consumption in the processing trade: (1) Conformity to the actual production of the processing trade enterprises concerned; (2) Carrying out the industrial, financial, taxation and foreign trade policies of the state; (3) Being based on the standards of the state or the industry or the average production level of the industry; (4) Promoting the progress of technology and fair competition of the processing trade enterprises; (5) Facilitating the lawful administration and effective supervision of the customs offices. Article 5. The standards of unit consumption of the state and the customs areas shall be applicable to the archivist filing and writing off of the unit consumption of the processing trade enterprises beyond the jurisdiction of the special supervision areas of the customs such as the export processing areas, etc. The standards of unit consumption of the state and the customs areas shall not be applicable to the unit consumption of final product of the processing trade enterprises within the special supervision areas of the customs such as the export processing areas, etc. and the customs offices shall verify and write off unit consumptions according to the actual unit consumptions incurred in the production of the processing trade enterprises. Article 6. The standards of unit consumption of final products in the processing trade shall be limited to a certain range with a maximum limit to the unit consumption of the processed final products and a minimum limit to the unit consumption of the taxable final products for export. Article 7. The General Administration of Customs (hereafter referred to the GAC) shall, according to the decision of the State Council and in collaboration with the relevant departments of the state, formulate and promulgate unit consumption standards for processing trade that are applicable to all the customs offices nationwide (hereafter referred to unit consumption standards of the state). The GAC shall be responsible for the maintenance of the database of unit consumption standards of the state. With regard to the final products for which no unit consumption standard has been formulated, the customs offices directly under the GAC may, according to the principles for formulating unit consumption standards and by taking the practical situation of the processing trade enterprises with their respective jurisdictions into consideration, formulate a unit consumption standard that is applicable to its jurisdiction only, and the customs offices directly under the GAC shall be responsible for the maintenance of the unit consumption standards of their respective jurisdictions, which shall be executed after being reported to the GAC2 for archivist purposes. Once the unit consumption standard of the state concerning a final product of processing trade is promulgated, the unit consumption standard concerning the final product of the customs area shall be repealed concurrently. Article 8. The customs office shall, before the final product is exported or carried forward, verify the processing unit consumption of the final product according to the actual production of the processing trade enterprise within the range and execution period of the unit consumption standard of the final product. In case the processing unit consumption of the final product of a processing trade enterprise has surpassed the unit consumption standard of the state or the range of the unit consumption standard of the customs area, it shall be dealt with according to the provisions of Articles 17 and 18 of the present Measures. Article 9. The unit consumption standard of the state shall be executed as of the day when it is ratified. Before the unit consumption standard of the state comes into effect, the processing trade contracts the commodities that have already been placed at the customs office concerned for records shall be written off according to the unit consumption standard that has already verified by the competent customs office. CHAPTER II NET CONSUMPTION AND TECHNICAL CONSUMPTION Article 10. Definition of relevant terms used in the present Measures: (1) "Net consumption" refers to the quantity of imported bonded stuff for processing trade passed away in a unit final product for export (including a final product converted through deep processing and semi-final product); (2) "Technical consumption" refers to the quantity of imported bonded stuff for processing trade that, according to the technical requirements of processing production, has to pass away in the course of production and that cannot be passed away in the final product (including a final product converted from deep processing and semi-final product). Article 11. None of the following circumstances may be included in technical consumption: (1) Any consumption of bonded stuff, semi-final or final products due to failure of power, water or steam in the course of production or due to contrive causes; (2) The various consumptions of bonded stuff, semi-final and final products that have not been processed or assembled by the processing trade enterprise that occur in the course of transportation, moving or storage (being spilt, evaporated, volatilized, soaked on the container or pipe, hung on the wall or store, etc); (3) Any consumption of bonded stuff, semi-final or final products that has been caused by theft, losing or break, etc. (4) Any consumption such as destruction, extinction or lack in amount of bonded stuff, semi-final or final products that has caused by objective elements including force majeure; (5) Any consumption incurred from the increased use of processing stuff or shortage of final product due to the fact that the imported bonded stuff or export final product (including those converted from deep processing) does not meet the requirement of contracts of agreements in terms of quality or quantity; (6) Any consumption incurred from the imported bonded stuff that is found to be unqualified through tests in the course of processing or production or incurred from the fact that the technical ingredients used are not imported stuff; (7) Any consumption of consumptive materials none of which can be passed away in the final product during processing and production; and (8) Other circumstances that cannot be included in technical consumptions upon the approval of the customs office concerned. CHAPTER III ENTERPRISE IMPORTED BONDED MATERIALS CONSUMPTION REPORT AND VERIFICATION Article 12. A processing trade enterprise shall, according to the uniform requirements of the customs office concerned concerning the administration of unit consumption, establish a unit consumption database of all processed final products of the said enterprise. If conditions permit, the processing trade enterprise may accept the administration of unit consumption of the competent customs office by way of computer network connection. Article 13. The unit consumption database of a processing trade enterprise shall include the data about the unit consumption of the final products that have already been processed or that are to be reprocessed or that are in the course of processing. Once the contracts or orders for processing, discharge diagrams, laying off lists or tables of ingredients are decided, the processing and production unit consumption of the final products shall be stored in the unit consumption database. Article 14. Once the unit consumption of final products included in the unit consumption database of a processing trade enterprise is acknowledged by the competent customs office upon verification, it may be the standard for processing final products according to which the customs office concerned writes off the unit consumption of the processing trade enterprise. If any final product whose unit consumption has been acknowledged by the competent customs office upon verification is reprocessed under different contracts, the customs office may refrain from verifying the unit consumption of the final product. Article 15. Before the final product of a processing trade enterprise is actually processed for export or converted through deep processing, the unit consumption thereof shall be truthfully declared together with, if the customs office believes necessary, the following materials: (1) The data and materials relating to the raw material, sample of final product or the image or photo thereof and the quality, elements, specifications, model, etc thereof; (2) Relevant materials that can reflect the qualitative or technical requirements, technical processing and corresponding consumption of stuff of the processed final products, including the technical flow charts, discharge diagrams, laying off lists, tables of ingredients, quality standards, etc.; (3) Processing contracts, production statements, cost accounting books and other relevant account books; (4) Results and report of inspections and audits made by the departments of finance, taxation, and auditing, etc.; and (5) Other materials that can reflect unit consumption, net consumption and technical consumption. No processing enterprise may refuse, on the ground of business secrets, to provide relevant materials to the customs office; at the same time, the customs office concerned shall be under the obligation to keep confidential all the data and information that belong to business secrets. Article 16. In case the actual cost unit consumption that incurs in the course of production of a processing trade enterprise does not conform to unit consumptions declared at the customs for archivist purposes, it shall, before the final products are actually declared for export (including those converted through deep processing), actively report to the local customs office in-charge for going through modifications, and the customs office concerned shall make the modifications according to the relevant provisions. Article 17. Where the processed final product unit consumption of a processing trade enterprise exceeds the unit consumption standards of the state, it shall be dealt with according to the following procedures: (1) The processing trade enterprise shall file a written application to the customs office in-charge, stating in detail the name, commodity code, quality, specifications, quantity, unit consumption, net consumption and technical consumption, technical flow of production, etc of the imported stuff and final products for export as well as the reasons why the unit consumption standards of the state cannot be followed, together with the contracts of processing trade and other relevant documents and materials that the customs office concerned believes necessary to be provided; (2) The customs office in-charge or the on-spot professional department shall, after accepting the written application of the processing trade enterprise, make necessary verifications over the actual production unit consumption of the enterprise according to the stipulated procedures, reporting to the customs office to which it directly belongs by submitting the official opinions of its own, and the superior customs office shall, if it consents, submit to the GAC for examination and approval; and (3) The GAC shall, after receiving the documents submitted, discuss with the relevant departments of the state to see if the unit consumption of the state concerning the commodity should be readjusted and give an official reply. Article 18. In case the unit consumption of a processed final products of a processing trade enterprise exceeds the unit consumption standards of the customs area concerned, it shall be dealt with according to the following procedures: (1) The processing trade enterprise shall file a written application to the customs office in-charge, stating in detail the name, commodity code, quality, specifications, quantity, unit consumption, net consumption and technical consumption, technical flow of production, etc. of the imported stuff and final products for export as well as the reasons why the unit consumption standards of the customs area cannot be followed, together with the contracts of processing trade and other relevant documents and materials that the customs office concerned believes necessary to be provided; (2) The customs office in-charge shall, after receiving the written application of the processing trade enterprise, make necessary verifications over the actual production unit consumption of the enterprise according to the stipulated procedures and methods, and report to the customs office to which it directly belongs by submitting the official opinions of its own, for examination and approval; and (3) The unit consumption standards of the customs area of the superior customs office may be readjusted according to the principle of being true to the fact after deliberating the application of the processing trade enterprise and the verification opinions of the customs office in-charge and making investigations and verifications, and then report the readjusted unit consumption standard of the customs area to the GAC for archivist purposes. CHAPTER IV SUPPLEMENTARY PROVISIONS Article 19. Any one who violates the present Measures shall be dealt with by the customs office according to the Detailed Rules for the Implementation of the Customs Law of the People's Republic of China Concerning Administrative Punishments and other relevant laws, regulations and rules. Article 20. The power to interpret the present Measures shall remain with the GAC. Article 21. The present Measures shall take effect as of May 1, 2002. |
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