加工贸易的核销程序和来料加工的基本知识（Verification procedures for processing trade and basic knowledge of raw materials processing）.doc

加工贸易的核销程序和来料加工的基本知识（Verification procedures for processing trade and basic knowledge of raw materials processing） I. conditions of application: 1, with the status of a legal person enterprise engaged in processing trade; 2, processing trade under the contract have been imported materials processing export contract; 3, after more than expected, the leftover materials, finished products, defective products, by-products have clearly calculated, can truthfully declare to the customs; 4, the contract after the remaining material, scrap product, defective products, by-products has handled the domestic tax, returned, or give up the remainder transfer procedures; 5, the manual of processing trade in the last batch of finished products under the export or processing trade manual expires within 30 days from the date; 6, processing trade contracts for early termination, shall since the termination of the contract within 30 days from the date. Two, the documents should be submitted: Source: customs broker training network 1, the contract registration verification form; 2, manual processing trade, including volumes, Volume 3, continued; complete and effective import and export customs declaration form (according to the Registration Handbook import and export record order sequence); import and export declarations votes and related content should be registered with the manual registration of import and export import and export bar a consistent record; 4, accounting verification table; 5, the contract after the remaining material, scrap materials, finished products, defective products, by-products have been handled, give up and destroy the domestic tax procedures, tax shall provide copies of such information and documents; 6, after the suspension of execution, the record did not occur for import and export the application for revocation of the contract, shall provide the approval of the competent department of Commerce; 7, loss of import and export customs declaration form contract