We must master the time limit for processing raw materials. Before the import of raw materials is cleared, it is necessary to apply for processing trade with the former Foreign Economic and Trade Commission (now incorporated into the Bureau of Commerce) and prove the processing capacity. The validity period of the certificate of operation status and production capacity of the processing trade enterprise is one year.

Then the contract is approved in the online declaration system of e-commerce processing trade.

I. Provide the following documents and materials for the approval certificate of processing trade:

(1) A written application report issued by the business enterprise and an Application Form for Approval Certificate of Processing Trade stamped by the business enterprise.

(2) The approval document and business license for the right to operate the import and export business (photocopy)

(3) The production capacity certificate of the processing enterprise issued by the foreign trade department at or above the county level where the processing enterprise is registered (original) and the industrial and commercial business license of the processing enterprise (photocopy).

(4) Import and export contract signed by the operating enterprise (original).

(5) The original processing agreement (contract) signed by the operating enterprise and the processing enterprise.

(six) other documents and materials that the examination and approval authority deems necessary.

Second, fill in the manual of processing trade

Three, the manual in the customs for the record

The relevant business units shall, within 1 month from the date of signing the processing contract with foreign countries, handle the contract filing formalities with the following relevant documents:

Business license of processing unit or foreign trade (industry and trade) company.

Tax registration certificate issued by the tax authorities

The approval document or contract filing certificate of the examination and approval department.

For projects approved by MOFTEC, documents approved by MOFTEC shall also be provided.

Copies of contracts signed with foreign countries.

Other documents deemed necessary by the customs, such as letter of guarantee or deposit.

Four, processing import and export goods for customs clearance.

(1) When importing and exporting processed goods, the following documents shall be submitted to the customs:

"Special Customs Declaration Form for Import and Export Goods Processed with Materials" 1 is made in triplicate, and the items such as quantity, value and specifications of import and export goods are filled in and signed by the customs declaration unit recognized by the customs.

Registration manual of import and export goods for processing with supplied materials.

Waybills, invoices, packing lists and other documents deemed necessary by the customs for import and export goods.

Export foreign exchange verification form. The customs shall examine and verify the above documents,

(2) accept the inspection. According to the Customs Law, when the customs examines the goods, the customs declarant should be present and be responsible for moving, unpacking and repackaging the goods.

(3) Handling the formalities of paying taxes and fees. Import tax shall be exempted under any of the following circumstances; ① Materials imported for re-export of finished products under the processing and assembly contract; (2) Fuel oil imported under the processing and assembly contract, which is directly used to process the products exported by the production enterprises but consumed in the production process, and power generation oil produced by the processing enterprises for their own use; ③ Import a reasonable amount of materials for installation and reinforcement of mechanical equipment; In order to strengthen the management of industrial production, foreign businessmen have provided imported management equipment such as microcomputers, closed-circuit television monitoring systems and telephones.

In any of the following circumstances, import taxes and fees shall be levied according to the regulations; ① Processing and producing imported office supplies; (2) Goods in processing trade that are exempted from the scope of import tariffs as stipulated by the Customs; ③ The imported materials and equipment under the processing and assembly contract shall be charged with customs supervision fees according to regulations.

(4) according to the release. After the enterprise properly declares, goes through the formalities of inspection and payment of taxes and fees, and receives the customs declaration form issued by the customs, it can transport the goods out of the customs supervision place.

(five) to the relevant tax refund branch for tax exemption certificate.