Processing trade enterprises to carry out deep processing carry-over business, should be approved by the competent foreign trade department in advance, and according to the provisions of the customs formalities, before the actual carry-over of goods.
Then there are the application conditions for carry-over
1. Both the transfer-out enterprise and the transfer-in enterprise have obtained the Processing Trade Registration Manual issued by the customs;
2. The transfer-out enterprise and the transfer-in enterprise have signed a processing trade carry-over contract or agreement;
3. The carry-over contract or agreement is within the term of the Processing Trade Registration Manual.
If your company can meet the above application conditions, I will answer your questions below. Please forgive me if there is anything wrong.
1) As you said, this involves tax issues. If you carry it forward, you don't have to pay taxes on exporting things to him, which will reduce their raw material costs. The other is that compared with the general trade export you are doing now, the customs clearance cost is saved and the process is simpler.
2) The second problem mentioned above is that the above three conditions need to be met. If your materials are bonded, there is basically no problem.
3) I wonder if your company meets the above three conditions. If yes, the main process of specific operation is as follows.
1. Scheduled archiving
(1) The transfer-out enterprise shall fill in the enterprise transfer-out plan in the application form (in quadruplicate) and sign it, and file it with the customs of the transfer-out place with the application form;
(2) After being put on record by the customs of the transferring place, the first copy of the Application Form shall be kept, and the remaining three copies shall be returned to the transferring enterprise;
(3) Within 20 days from the date of filing with the customs where the transferred-out enterprise is located, fill in the relevant contents of the enterprise with the remaining three copies of the application form, go through the filing formalities with the customs where the transferred-out enterprise is located and sign it;
(4) After being audited by the customs at the place of transfer, the second copy of the application form shall be retained, and the third and fourth copies shall be submitted to the transfer-in and transfer-out enterprises for registration and customs declaration.
2. Receipt and delivery registration
(1) After the transfer-out and transfer-in enterprises go through the declaration formalities of the carry-over plan, they actually receive and deliver the goods according to the application form approved by the customs of both parties.
(2) The warehousing and warehousing records of each batch of transferred-in and transferred-out enterprises shall be truthfully registered in the Registration Form for Actual Transfer of Bonded Goods, and stamped with the special seal for enterprise transfer.
(3) In case of carrying forward the return, the transfer-in and transfer-out enterprises shall register the actual return in the registration form, indicate the word "return" at the same time, and affix the special seal for enterprise carrying forward.
3. Carry-over declaration (first declare import, then declare export)
(1) The transfer-out enterprise and the transfer-in enterprise shall go through the customs declaration formalities at the transfer-out place and the transfer-in place respectively. Transfer-out and transfer-in enterprises can go through customs declaration procedures in batches or centrally with an application form. After the transfer-out (in) enterprise actually sends (receives) each batch of goods, it shall complete the customs declaration procedures for the batch of goods within 90 days;
(2) The transferred-in enterprise shall go through the import declaration formalities at the customs of the transferred-in place with the application form, registration form and other documents, and notify the transferred-out enterprise to declare the import within the second working day after the import declaration;
(3) The transfer-out enterprise shall, within 10 days after receiving the notification of the transfer-in enterprise, go through the customs declaration formalities for the transfer-in export with the application form, registration form and other documents;
(4) The declared price for import and export declaration carried forward is the actual transaction price of the goods carried forward;
(5) A carry-over import declaration form corresponds to an export carry-over export declaration form, and the corresponding declaration serial number, commodity code, quantity, price and manual number between the two declarations shall be consistent;
(6) If the carried-over goods are declared in batches, the enterprise shall also provide the original and photocopy of the application form and registration form.