8. The processing trade declaration form without actual entry and exit shall be filled in as follows:

For the goods and materials carried over from deep processing trade, import declaration should be made first, and the customs clearance code (the first two digits) and the import declaration number of the transferee should be filled in this column of the export declaration form, that is, "transfer to XX (customs clearance code) XXXXXXXXX (import declaration number)". If the goods transported through customs transit go through customs transit formalities, it shall be filled in according to the provisions of item 6 above.

If the finished products of processing trade are converted into imported goods enjoying tax reduction or exemption with the tax exemption certificate, they should go through the import declaration procedures first, and fill in the customs area code (the first two digits) of the importer and the import declaration number in this column of the export declaration form.

If there is no actual entry and exit beyond the above provisions, this column is empty.

Ten, the bill of lading number refers to the import and export goods bill of lading or waybill number.

The contents reported in this column should be consistent with the corresponding contents listed in the cargo manifest declared by the transportation department to the customs.

Only one bill of lading number can be filled in a customs declaration. When one ticket of goods corresponds to multiple bills of lading, it should be filled in separately.

Specific reporting requirements are as follows:

1, the import bill of lading number or export waybill number should be filled in for jianghai transportation.

2. Car transportation is exempt from reporting.

3. Fill in the waybill number of railway transportation.

4, air transport to fill in the waybill number, no waybill to fill in the total waybill number.

5. Postal transportation is exempt from reporting.

6. If there is no actual entrance or exit, this column is empty.

Import and export transit transportation is exempt from declaration.

Xi。 Receiving unit/delivery unit Receiving unit refers to the known final consumption and use units of imported goods in China, including:

1. Units that import goods from abroad by themselves.

2. Units that entrust enterprises with foreign trade import and export rights to import goods.

The delivery unit refers to the production or sales unit of export goods in China, including:

1. Units that export goods by themselves.

2. Units that entrust enterprises with foreign trade import and export rights to export goods.

This column should fill in the Chinese name of the receiving and shipping unit or its customs registration code.

The receiving and delivery unit of the processing trade declaration form should be consistent with the "delivery unit" in the registration manual.

Twelve. Mode of trade (mode of supervision)

This column should be based on the actual situation, and according to the "trade code table" stipulated by the customs, choose to fill in the corresponding trade abbreviation or code.

A customs declaration is only allowed to fill in one mode of trade.

Under special circumstances, the requirements for filling in the processing trade declaration form are as follows:

1, a small number of low-value accessories (that is, low-value accessories below $5,000 and below 78 kinds) do not use the registration manual as required, and fill in "low-value accessories" on the import declaration form of accessories. If the registration manual is used, it shall be filled in according to the transaction method in the registration manual.

2, foreign-funded enterprises according to the proportion of domestic sales and export for processing domestic products and imported materials for processing domestic products, the import declaration form to fill in the "general trade".

Foreign-funded enterprises use all domestic materials for processing export products, and fill in "general trade" on the finished product export declaration form.

3. Materials for processing trade or goods carried over from deep processing shall be filled in according to the approved trade method.

4, processing trade materials to domestic (and according to the materials for domestic products) should fill in the import declaration form, fill in this column "(incoming or incoming) domestic"; Where the finished products of processing trade are converted into imported goods with tax exemption certificate, the import and export declaration forms shall be filled out respectively, and the column "Tax exemption or exemption of finished products (incoming materials or materials)" shall be filled in.

5. The finished products exported by processing trade are returned for import and re-export for some reason, and the original imported materials for re-export are returned for re-import. The abbreviation or code of the trade mode of returning (returning) goods corresponding to the Registration Manual shall be filled in.

6. If the materials in the Material Preparation Registration Manual are transferred to the Processing and Export Registration Manual, the import and export declaration form shall be filled as "Carry-over of incoming materials and surplus materials".

7. When processing import and export goods, bonded factories shall fill in the corresponding processing methods of incoming materials or materials according to the registration manual.

Thirteen, the nature of exemption refers to the nature of the customs management of import and export goods, tax reduction and exemption.

This column should be filled in according to the tax exemption nature annotated on the tax exemption certificate issued by the customs, or according to the actual situation, select the corresponding tax exemption abbreviation or code according to the tax exemption nature code table stipulated by the customs.

Processing trade declaration form This column should fill in the corresponding tax-free abbreviation or code according to the tax-free nature indicated in the registration manual issued by the customs. Under special circumstances, the requirements are as follows:

1. For the processing trade operated by bonded factories, fill in "processing with supplied materials" or "processing with supplied materials" according to the registration manual.

2. Materials and components imported by foreign-invested enterprises for processing domestic products shall be listed as "general tax" or other corresponding tax-free nature according to the proportion of domestic and foreign exports.

3, processing trade to domestic goods, according to the actual nature of the declaration should enjoy tax exemption (such as general tax, educational supplies, other statutory, etc.). ).

4. Fill in "other laws and regulations" for the materials returned for export and the finished products returned for import.

5. The goods carried over from processing trade in this column are empty.

A customs declaration is only allowed to fill in one tax-free nature.

14. The duty-free ratio/foreign exchange settlement method is only used in the import declaration form (code "07 15") of imported materials under the trade mode of "non-counterpart contract feeding processing", and the actual taxable ratio specified by the customs is filled in, such as 5% for 5%, 0/5% for 15.

The export declaration form should fill in the method of settlement of foreign exchange, that is, the method of settlement of foreign exchange by the shipper or his agent of export goods. This column should choose to fill in the name or code of the corresponding settlement method according to the code table of settlement method stipulated by the customs.

15. License number This column must be filled with the import (export) license number issued by MOFTEC and its authorized license issuing agencies, and it cannot be empty.

Only one license number is allowed on the customs declaration form.

Sixteen. Country of departure/country of arrival (region)

The country of shipment refers to the country of origin of the imported goods.

The country (region) of arrival refers to the country (region) where the export goods are delivered directly.

For goods in transit, if there is no commercial transaction at the transit place, the departure place and arrival place remain unchanged; If there is a business transaction at the transit point, the transit point will be used as the country of departure/arrival.

This column should be filled with the Chinese name or code of the corresponding country of departure (region) or arrival (region) according to the country (region) code table stipulated by the customs.

If there is no actual entry or exit, you should fill in "China" (code "142") in this column.

17. loading port/loading port the loading port refers to the last overseas loading port before the import and export goods arrive at China customs.

The port of shipment refers to the final destination port of export goods shipped abroad; If the final destination port is unpredictable, it can be filled as predictably as possible.

This column should fill in the corresponding Chinese port name or code according to the actual situation according to the "Port Route Code Table" stipulated by the customs.

If there is no actual entry or exit, this column should be filled with "domestic" (code "0 142").

18. Domestic destination/domestic source of goods Domestic destination refers to the known place where imported goods are consumed, used or finally arrived in China.

Domestic supply refers to the domestic origin or origin of export goods.

This column should fill in the corresponding domestic area name or code according to the domestic area of the receiving unit of imported goods, the production enterprise of export goods or the delivery unit, and according to the domestic area code table stipulated by the customs.

XIX. Approval Number of Import Declaration Form This column is used to fill in the number of the verification form for import payment of foreign exchange.

Export declaration form This column is used to fill in the quantity of export receipt verification form.

Twenty, the transaction mode of this column should be based on the actual transaction price terms and the customs provisions of the "transaction mode code table" to choose to fill in the corresponding transaction mode code.

If there is no actual entry or exit, fill in CIF for import and FOB for export.

Twenty-one, freight this column is used for imported goods with freight excluded in the transaction price or exported goods with freight included in the transaction price, and the international transportation expenses of all the goods contained in this customs declaration form should be filled in. You can fill in the form of freight unit price, total price or freight rate, and indicate the freight mark, and choose to fill in the corresponding currency code according to the currency code table stipulated by the customs.