Questions And Answers On Clothing Processing

1. What is

?

Incoming processing and incoming assembly are collectively referred to as external processing and assembly business.

In a broad sense, it is to use foreign supplied raw materials and parts to process finished products or assemble the whole machine to collect processing fees or assembly fees.

According to the customs regulations on the processing and assembling of incoming materials, the external processing and assembling business mainly refers to:

1. raw materials, spare parts and components (including materials) purchased by foreign businessmen (including foreign businessmen at home) shall be provided if necessary, and processed by my processing unit according to the requirements of the other party.

The finished product is delivered to the other side for sale, and we collect payment from workers.

The price of equipment provided by foreign businessmen is paid by our labor.

2. we will separately price the material and the finished products, conclude the contract separately, open the letter of credit, do not use foreign exchange, the price of the material and equipment will be deducted from the export price of the finished product, and we will have to pay for the work.

It is also called each price.

3. contracts signed by foreign trade (industry and trade) company with foreign investors, undertake processing and assembling business, then organize factory production, and foreign trade (industry and trade) Company and factory shall handle the relationship between purchase and sale.

Two, what is the difference between incoming processing and incoming processing?

There are the following differences between incoming processing and incoming processing:

The 1. raw material processing is the other party's incoming materials. We process according to the varieties and quantity of the stipulated colors, and I collect the agreed processing fees from the other side.

Self processing, self financing.

2. incoming processing is a paction. Processing and re export is a paction. There is no contact in import and export contracts; raw materials processing and import and export of finished products are often a paction or two related pactions, and the supply of raw materials is often the recipient of finished products.

The 3. processing parties are generally entrusted with the processing relationship and part of the raw materials processing. Although some of our raw materials are sold, there is a buying and selling relationship to some extent. However, generally speaking, in order to ensure the timely export of products, we have agreed on the agreement of the other parties to purchase these products, processing and re exporting them. From the point of view of the trade object, there is no necessary connection between them.

Three. What are the necessary contents of the contract for processing imported goods signed by the operating units?

The contracts signed by the operating units shall be examined and approved by the Ministry of foreign trade and economic relations, the relevant departments of the State Council or the departments of foreign trade and economic cooperation of provinces, autonomous regions and municipalities directly under the central government, or their authorized organs.

The contract must specify the following:

1. foreign materials, parts and equipment.

2. the name, specification, quantity, packing and price of the finished products.

3. the date of delivery, import and export port, mode of pportation, payment method, material quota, wastage rate, and work payment standard for imported materials, parts, equipment and finished products.

4. contract expiration date and breach of contract, cancellation, claim,

Way.

5. the materials and articles purchased by foreign investors in our country shall be approved by the competent authorities or the relevant import and export companies as specified and stipulated in the contract.

Four. What are the functions and powers of business units and processing units?

Foreign trade (industry and trade) companies that have the right to operate outside the country may be contracted to foreign countries, and the processing units without the right to operate must participate in negotiations with foreign businessmen.

If a foreign agent entrusts and agrees with our domestic agent, it shall provide a certificate of entrustment by the notary office or economic and trade department in China.

Undertake

The domestic agent of an enterprise and a foreign merchant must be an economic entity with a legal person qualification.

The joint processing units and foreign trade (industry and trade) companies jointly issue to the customs, which can directly go through the relevant formalities to the customs and undertake legal liabilities. The foreign trade (industry and trade) company that participates in the contract is responsible for the signing of the contract and is jointly and severally liable to the customs. Foreign trade (industry and trade) is contracted separately and signed by the company to re organize the processing units for production.

Five, is it possible for a joint venture to process materials?

Yes, if a joint venture is engaged in processing, if it belongs to a project approved by its business scope, it may directly sign a contract for processing foreign materials. If it exceeds its business scope, it must report it to the relevant economic and trade department for approval.

Six, can foreign investors contract the processing task?

No, the processing business is contracted by foreign businessmen. The foreign party owns the ownership and management rights of foreign enterprises. It has changed the processing nature of incoming materials. Therefore, it can not enjoy the preferential treatment of processing.

Seven. How to register with the Customs for the filing and registration of the foreign material processing contract?

The relevant business units shall, within 1 months from the date of approval of the processing contract signed by foreign parties, carry out the contract filing procedures with the following units:

1. processing units or foreign trade (industry and trade) company's business license.

2. tax registration certificate issued by tax authorities.

3. approval documents of the approval department or certificate of contract filing.

4. the projects approved by the Ministry of foreign trade and economic cooperation shall also provide documents approved by the Ministry of foreign trade and economic cooperation.

5. a copy of the contract signed by the foreign party.

6. other documents deemed necessary by the customs, such as a letter of guarantee or a security deposit.

After the customs approves, the contract for processing materials for processing and registration will not enjoy the preferential policies for processing materials when imported and exported, and the relevant formalities should be handled according to general trade import and export goods.

Eight. What is the role of the Handbook for import and export registration of external processing trade?

The registration manual is the main voucher for processing units to handle customs declaration, tax exemption formalities and cancellation procedures for import and export goods to the customs. The units concerned should properly keep them, and fill in the declaration items of Customs names, quantities and values of import and export goods and declare them after customs examination and endorsement. No unit or individual is allowed to alter and forge or tear them without authorization.

Nine, what should we do if the registration manual is lost?

The registration manual for companies and processing units must be kept in good order.

If there is any loss, it should report to the competent customs in time and hand over the documents to the Customs responsible for the import and export of the goods that are processed and assembled abroad. The registration certificate will be reissued after verification by the customs.

The goods concerned must not be imported before the customs reissue the registration manual.

Ten. How should we go through customs formalities if the contract has been changed?

If the registered contract has been suspended, extended, pferred, changed, etc., the processing unit concerned shall apply to the competent customs office for the modification of the contract within 10 days after the occurrence of the above situation and the approval of the competent authority.

Eleven, if the processing project does not need to import equipment from abroad, how should we register with the customs?

The processing unit can make use of the original technology and equipment of the enterprise to undertake the processing of the materials, and if the material is provided by foreign businessmen, it can directly go through the registration and filing procedures for the import of the materials directly to the customs, and receive the registration manual for customs declaration.

Twelve. What is the requirement for the registration and filing of materials and parts purchased by foreign investors in our territory?

If the foreign processing and purchase items are purchased by foreign investors in our territory, the relevant enterprises should be approved by the competent department of trade and economic cooperation.

1. foreign or processing enterprises purchase raw materials in our territory for processing and exporting, and any commodities belonging to the license management shall submit export licenses to the customs according to the regulations.

2. foreign or processing enterprises purchase our export goods in our territory for processing, and the commodities which are unified or jointly operated by the head office of all foreign trade companies shall be submitted to the relevant foreign trade professional company for approval.

3. foreign or processing enterprises shall not purchase materials that are prohibited or strictly restricted in the territory of our country for export processing.

Thirteen. How do we process customs declaration for import and export goods?

The following documents should be submitted to the Customs for import and export of goods under processing:

1. a total of 3 copies of "1 customs declaration forms for import and export cargo processing", which are filled with items such as quantity and value of import and export goods, value, specifications, etc., and signed by customs declaration units.

2. Registration Manual for import and export processing.

3. shipping documents, invoices, packing lists and other documents deemed necessary by the customs.

The customs shall examine the above documents and release the imported goods if they are not in conformity with the regulations.

Fourteen. How can we go through customs formalities if the raw materials and parts processed are processed in excess of the quantity of the contract?

If the quantity or weight stipulated in the contract is allowed to have a certain proportion of the upper and lower ranges, the customs will release the number of imported parts within the range, such as the declarant truthfully filling in the registration manual and the declaration form for import and export goods.

The customs are treated according to the general import goods beyond the above mentioned parts.

Declarations shall be subject to import tax formalities, and those that belong to the licensed commodities shall also be examined for import licence.

Fifteen. How do we calculate the payment for the processing plant?

Incoming processing factory workers pay = (export value - import value) x 2 per thousand * 1.07

Sixteen.

What is lost?

1. the processing trade enterprise accidentally loses the registration manual. It should be reported to the competent Customs Department (written) before the next day, and the customs code, contract code and Registration Manual Code shall be written.

If it is a robbery, it should have the proof of the public security department.

2. the registration manual is not reissued and needs to be written off immediately.

3. if it is monthly, it must be written off immediately.

4., we should publish the declaration of loss at the provincial level or above.