加工贸易手册核销
时间(TIME)：2021-06-05 15:31:23
加工贸易手册核销是指企业根据保税货物进、出、转、存、销等情况，将加工贸易手册的料件进口、成品出口、生产加工、货物库存、深加工结转、内销征税和后续补税等情况向海关申报，海关予以审核、核销、结案的过程。
Verification and cancellation of Processing Trade Manual (Customs handbook) refers to the process in which enterprises declare to the customs the import of materials, export of finished products, production and processing, inventory, further processing carry-over, taxation of domestic sales and subsequent tax payment of Customs handbook according to the import, export, transfer, storage and sales of bonded goods, and the Customs checks, verifies and closes the handbook..
一、手册核销的办理时限
企业应自加工贸易手册项下最后一批成品出口或者加工贸易手册到期之日起30日内向海关报核。经营企业对外签订的合同提前终止的，应当自合同终止之日起30天内向海关申报
Time for apply for Handbook verification and cancellation
The enterprise shall report to the Customs for approval within 30 days from the date when the last batch of finished products under the Customs handbook is exported or the Customs handbook expires. If the contract signed by the operating enterprise with foreign countries is terminated ahead of time, it shall declare to the Customs within 30 days from the date of termination of the contract.
二、手册核销的业务流程
报核数据填报，自动逻圆脸检控，风险及通道判别、核销核算、核销结案
Process of Handbook write off
-Report and audit data filling,
-Automatic round face prosecution
-Risk and channel identification
-Cancel after verification and calculation
-Write off after verification and closing
三、企业向海关报核时需提供信息
应当向海关如实申报进口料件、出口成品、边角料、剩余料件、残次品、副产品以及单耗等情况，并且按照规定提交相关单证。
Information provided when reporting to the Customs for approval
Enterprises shall truthfully declare the import materials, export finished products, leftover materials, surplus materials, defective products, by-products and unit consumption, and submit relevant documents in accordance with the provisions, to the Customs.
四、海关核准时限
海关应当自受理报核之日起30日内予以核销。特殊情况需要延长的，经直属海关关长或者其授权的隶属海关关长批准可以延长30日。
对经核销结案的加工贸易手册，海关向经营企业签发《核销结案通知书》
Time for Customs approval
The Customs shall approve the Application within 30 days from the date of acceptance. If the extension is necessary under special circumstances, it may be extended for 30 days with the approval of the head of the Customs directly or the head of the subordinate Customs.
For the Handbook that has been closed after verification, the Customs shall issue the "Notice of closing after verification" to the operating enterprises.
五、转为内销
加工贸易保税进口料件或者成品因故转为内销的，海关凭主管部门准予内销的有效批准文件，对保税进口料件依法征收税款并且加征缓税利息，另有规定的除外。
企业需在每年4月15日、7月15日、10月15日、12月31日前按季度申报纳税。
Sold domestically
If the bonded imported materials or finished products of processing trade are sold domestically for some reason, the customs shall, on the strength of the valid approval document issued by the competent department for domestic sales, levy tax on the bonded imported materials and the interest on the deferred tax unless otherwise specified.
Enterprises shall report the tax before April 15, July 15, October 15 and December 31 of each year by quarterly.
六、特殊处理 Special treatment：
1. 对加工过程中产生的边角料、残次品、副产品，加工贸易企业应按规定办理内销、退运或销毁手续。
For the leftover materials, defective products and by-products produced in the process of processing, the processing trade enterprises shall go through the procedures of domestic sales, return or destruction based on the regulations.
2. 对剩余料件，加工贸易企业应按规定办理结转、内销、退运或销毁手续。
For the remaining materials, the processing trade enterprises shall go through the procedures of carrying forward, domestic sales, return or destruction according to the regulations.
3. 对受灾保税货物，加工贸易企业应按规定办理免税核销、内销、退运或销毁手续。
For the bonded goods affected by the disaster, the processing trade enterprises shall go through the procedures of tax-free verification, domestic sales, return or destruction according to the regulations.
七、存档期限 Filing period
加工贸易货物核销资料自加工贸易手册核销结案之日起留存3年
It shall be kept for 3 years from the date of verification and cancellation of the Customs handbook.
八、政策参考 Policy reference：
关于启用《中华人民共和国海关加工贸易手册》海关总署公告2005年第57号
Announcement No.57 of the General Administration of China Customs on the opening of the processing trade manual.
