(1) Collating the verification forms of import foreign exchange payment submitted by banks and inputting relevant data. Generally, it is required to complete the entry every other day and file the verification form according to the payment date. Contact the bank in time to correct the problematic write-off form. After the version 2.0 of the balance of payments statistics declaration software runs stably, the data of import payment verification form will be directly extracted from the software system, and manual entry will be cancelled.
(2) Examining the import arrival report and non-arrival report of the importer, and inputting the report form into the computer within three working days. Review three contents:
1. Whether the contents filled in by the importer on the application form are consistent with the attached documents;
2. Check whether the payment voucher is consistent with the contents of the customs declaration;
3. During manual operation, check whether the surface of the customs declaration provided by the importer is consistent with the customs requirements, that is, whether there are anti-counterfeiting labels, customs numbers, clear customs inspection seals, etc. ; After using the customs declaration verification system, use the computer to verify the authenticity of the customs declaration.
After verification, the application form and customs declaration form shall be stamped with the seal of approval, the customs declaration form and application form (the first copy) shall be filed and kept, and the contents of application form (the second copy) shall be entered into the computer; If there is any problem with the first item, please ask the importer to correct the contents of the application form before submitting the application for approval; If there are problems in the second and third items, and the customs declaration form belongs to the scope of secondary check according to the regulations, the relevant customs declaration form shall be retained for secondary check. If the appraisal result is true, the customs declaration form shall be returned to the importer for retention, and if there are any problems, it shall be handed over to the foreign exchange inspection department for handling according to relevant regulations.
(3) Examination and issuance of the filing form for import foreign exchange payment.
The record form of import payment of foreign exchange is a way of pre-registration and preliminary examination of some import payment of foreign exchange with special write-off methods, such as forward letters of credit, payment of foreign exchange, entrepot trade and advance payment, which are risky in bank funds and have high frequency of arbitrage. The filing form shows that the foreign exchange bureau has focused on tracking and registering the above-mentioned foreign exchange payment, and asked importers to apply for verification from the foreign exchange bureau on schedule with relevant documents.
Second, the verification process for the approval of import payment of foreign exchange
(1) Arrival data for examination and approval of import payment of foreign exchange.
1, concept
The application for approval of the arrival of import payment of foreign exchange is a business process and procedure for importers to submit the Verification Sheet of the Arrival of Trade Payment of Foreign Exchange and the attached documents to the foreign exchange bureau on a monthly basis according to the requirements of the Interim Measures for the Supervision of Verification of Import Payment of Foreign Exchange.
2. Business audit documents
According to the Interim Measures for the Supervision of Verification of Import Payment of Foreign Exchange, the importer "shall go through the verification procedures at the foreign exchange bureau within one month after the import declaration of relevant goods".
The importer shall provide the following documents when going through the formalities of submitting the goods for approval:
(1) Write-off form for import payment of foreign exchange (if the settlement method on the write-off form is "cash on delivery", the number column of the customs declaration form shall not be blank);
(2) Record Form for Import Payment of Foreign Exchange (if the reason for payment in the verification form is "normal payment of foreign exchange", the enterprise may not provide this document);
(3) Original declaration form of imported goods (if the settlement method on the verification form is "cash on delivery", the enterprise may not provide this document);
(4) Verification Form of Import Payment for Foreign Exchange Arrival (in duplicate, both printed and stamped with the company seal);
(5) settlement memo and notice of foreign exchange receipt (if the reason for payment in the memo is not "materials for overseas projects" or "entrepot trade", the enterprise may not provide this document);
(6) Other vouchers and documents required by the foreign exchange bureau.
The contents of the above documents must be true, complete, clear and accurate.
3. Go through the declaration and examination procedures for import payment of foreign exchange:
(1) The importer prepares the above-mentioned documents and submits them to the import verification business personnel of the foreign exchange bureau for preliminary examination.
(2) After the first-instance personnel explain to the enterprise the reasons why they cannot be submitted for approval, they will return the documents that have not passed the audit to the importing unit.
(3) After the preliminary examination, the handling personnel shall sign it and submit it to other business personnel for review;
(4) The auditor shall return the documents that have not passed the audit to the importer after clarifying the reasons why they cannot be submitted for examination.
(5) If the audit is correct, the reviewer will sign and save all the documents and IC cards submitted by the enterprise for examination and approval, and leave the enterprise name, contact number and contact person.
(6) The foreign exchange bureau checks the authenticity of the customs declaration and the enterprise IC card through the customs declaration inspection system. Return the IC card to the importer after it is correct, and affix the seal of "Submitted for Trial" on the arrival report form and customs declaration form; If the customs declaration fails to pass the inspection, the relevant materials and information will be handed over to the inspection department.
(2) Filing procedures for import payment of foreign exchange
The filing of import foreign exchange payment is a pre-filing business that foreign exchange administration requires enterprises to register with the verification department of foreign exchange administration before paying foreign exchange or opening a letter of credit within the prescribed supervision scope, so that the foreign exchange administration can track the verification.
1. Enterprises shall go through filing procedures when handling the following foreign exchange payments or opening letters of credit:
(1) Open a usance letter of credit for more than 90 days (excluding 90 days);
(2) The opening date of the letter of credit is more than 90 days (excluding 90 days) from the latest shipment date;
(3) acceptance business that has handled D/A documents for more than 90 days (excluding 90 days);
D/P for payment of foreign exchange when the date of issuance of the bill of lading is more than 90 days from the date of payment of foreign exchange (excluding 90 days);
(5) Prepaid payment with the date of foreign exchange payment exceeding 90 days from the expected date of account receipt;
(6) The advance payment exceeds 15% of the total contract amount and is equivalent to $65,438+million;
(seven) the date of issuance of the customs declaration is more than 90 days (excluding 90 days) from the date of payment;
(8) Payment of materials purchased for overseas projects and letter of credit business;
(9) Payment and letter of credit business in entrepot trade;
(10) Foreign exchange payment and L/C opening of unlisted enterprises;
(1 1) The foreign exchange bureau verifies the authenticity of the foreign exchange payment and L/C opening business of enterprises in the list of importers;
(12) The foreign exchange bureau understands that the situation is really special and needs to focus on tracking foreign exchange payment business.
Before handling the above filing business, the enterprise shall fill in the arrival of the filing form with the expected arrival date before last month 1; Otherwise, it will not be handled.
2. When handling filing business, the importing entity shall provide the following documents accordingly:
(1) Application for filing import payment of foreign exchange (the contents of the application shall include the reasons and contents for filing);
(2) the original import contract and a copy of the main terms;
(3) an application for opening a letter of credit (if the filing reason is "forward letter of credit", the application for opening a letter of credit shall be stamped with the official seal of the banking business);
(4) Notice of payment of import foreign exchange and its copy (if the settlement method is not "collection", the enterprise may not provide this document);
(5) telegraphic transfer application (if the settlement method is not "remittance", the enterprise may not provide this document);
(6) Original and photocopy of import goods declaration form and IC card (if the reason for filing is not remittance or extension of letter of credit, the enterprise may not provide the document and IC card);
(7) Settlement Notice/Collection Notice or Re-export Letter of Credit (if the reason for filing is not "materials for overseas projects" or "re-export trade", the enterprise may not provide this document);
(8) Advance payment guarantee (if the filing reason is not "more than 90 days" but more than 65,438+05% and the advance payment is equivalent to 654,380+million US dollars, the enterprise may not provide this document);
(9) Filing Form for Import Payment of Foreign Exchange;
(10) Other vouchers and documents required by the foreign exchange bureau under special filing circumstances.
The contents of the above documents must be true, complete, clear and accurate.
3. Enterprises shall provide the above-mentioned documents according to different filing situations when handling the filing business of import foreign exchange payment, and complete the filing procedures according to the following requirements:
(1) The enterprise shall submit the relevant documents to the inspectors of the foreign exchange bureau for preliminary examination three working days in advance;
(2) The auditor shall submit the document to the competent leader for examination and approval if the preliminary examination is correct;
(3) The business personnel shall submit the documents passed in the preliminary examination to the competent leader for approval on the day when the enterprise is put on record (or the next day, except the enterprises in the list of importing units audited by the foreign exchange bureau); The competent leader will return the examination and approval results to the auditor on the second day (or the third day) (except for the enterprises in the list of import units audited by the foreign exchange bureau); For the record that fails to pass the examination and approval, the auditor shall explain the reasons to the enterprise in time.
(4) After the approval, the auditor will inform the enterprise of the filing result (or the enterprise will take the initiative to inquire) and return the filing form stamped with the special seal for verification of import foreign exchange payment and the attached documents to the enterprise; At the same time, keep and transport the fourth copy of the filing form and copies of relevant documents;
Third, the service supervision mechanism
When an enterprise handles the payment, reporting, examination and filing business, if in doubt, it can come to directly consult the verification business personnel;
Write-off business personnel should be listed for service when handling business or receiving public consultation;
If an enterprise finds that the write-off business personnel fail to handle the business according to relevant laws and regulations, thus causing losses to the enterprise, it may directly report the complaint to the superior leader.