Article 1 When handling import foreign exchange payment in a bank, the importer shall fill in the Verification Form of Import Foreign Exchange Payment, the Application Form for Overseas Foreign Exchange Payment or the Notice of Acceptance for Overseas Foreign Exchange Payment (including payment to overseas accounts and domestic accounts of overseas institutions), and the Application Form for Domestic Foreign Exchange Payment or the Notice of Acceptance for Domestic Foreign Exchange Payment.

Article 2 Importers shall accurately mark whether it is import payment or not on the verification form of import payment of foreign exchange, and fill in the transaction code according to the nature of the actual foreign payment transaction. For the payment involving multiple transactions, the transaction code, amount, currency and other information in the first column shall be declared according to the principle of trade priority. The declaration of import payment of foreign exchange shall be handled in accordance with the relevant provisions of the declaration of international payments and the declaration of special information for verification.

Article 3 The importer shall fill in the "latest date of shipment" in the verification form of import foreign exchange payment according to the actual date of shipment of its goods. For prepayment business, the latest shipment date should be the shipment date agreed in the contract; If one import payment corresponds to multiple contracts, the latest shipment date shall be filled in with the latest shipment date of the goods; For the payment of materials and components used for overseas projects and entrepot trade, the latest date of shipment is the actual or expected date of receipt of foreign exchange. If payment is made by installments, the latest date of receipt of foreign exchange shall be filled in.

Article 4 Without the registration of the foreign exchange bureau, banks may not handle import payment or open letters of credit for importers not listed, "Class C importers" and other foreign exchange payment services recognized by the foreign exchange bureau.

Article 5 When a bank goes through the formalities of foreign exchange payment for an importer, it shall examine the verification form of foreign exchange payment of the importer, and examine the corresponding valid vouchers and commercial documents according to the following provisions:

(1) In the case of settlement by letter of credit, examine the import contract and the application for opening the letter of credit.

If the foreign exchange selling bank under the letter of credit is inconsistent with the foreign exchange paying bank, the foreign exchange paying bank (issuing bank) shall review the audit conclusion and the foreign exchange transfer voucher endorsed by the bank after verifying that the funds transferred by the foreign exchange selling bank have arrived in the account;

(2) In the case of settlement by collection, review the import contract;

(3) If the payment is made in advance, review the import contract and proforma invoice;

(4) If the settlement is made by cash on delivery, the relevant valid vouchers and commercial documents shall be reviewed according to the List of Foreign Exchange Payment Codes of Import Goods Customs Declaration Form (see Annex 2).

For the payment of foreign exchange by the declaration form of imported goods that can be sold for payment, the import contract, the original declaration form of imported goods stamped with the customs "inspection stamp" (payment certificate) and commercial invoice shall be examined; For the payment of foreign exchange in the declaration form of imported goods with "conditional sale and payment of foreign exchange", it is necessary to review the corresponding documents according to the trade mode of the declaration form of imported goods; The declaration form of imported goods "no sale and payment of foreign exchange" cannot be used for import payment of foreign exchange;

(5) For foreign trade payment under overseas contracted projects, in addition to reviewing relevant documents according to different settlement methods, it is also necessary to review the project contracting agreement and project contracting qualification certificate;

(6) For the external payment of trade goods under entrepot trade, in addition to examining relevant documents according to different settlement methods, the export contract shall be examined under the item of payment before payment, and the export contract and foreign exchange receipt certificate shall be examined under the item of payment before payment;

(7) For foreign exchange payment or domestic settlement of foreign exchange under deep processing carry-over, in addition to reviewing the transfer contract and related documents according to different settlement methods, it is also necessary to review the customs declaration form of export goods in the trade mode of "deep processing with materials" or "deep processing with materials" (photocopy).

For the above import payment, if it is an agent import, the agency agreement needs to be reviewed; If the foreign exchange bureau needs to register in advance according to Article 16 of these Rules, the foreign exchange payment shall be handled by the Registration Form for Import Payment of Foreign Exchange (hereinafter referred to as the Registration Form, see Annex 3).

When the bank handles the foreign exchange payment procedures for the importer, it is not necessary to inquire about the electronic account of the import goods declaration form through the "China Electronic Port-Import Foreign Exchange Payment System".

Article 6 For the foreign exchange refund business caused by the cancellation of the contract after the payment of foreign exchange for import, the refunder shall, in principle, be the original payee of foreign exchange payment. When the bank handles the relevant foreign exchange collection procedures for the importer, it shall examine the original verification form of import foreign exchange payment, the original import contract, the foreign exchange refund agreement and other corresponding foreign exchange refund certification materials. For special circumstances such as the refund person is not the original foreign exchange payment payee, it is necessary to check whether the refund person is consistent with the original foreign exchange payment payee.

Article 7 After reviewing the relevant materials as required, the bank shall keep the original customs declaration form of imported goods and copies of contracts, invoices, agency agreements and other documents. For cash on delivery services that require installment payment, the original import goods declaration form shall be kept by the bank that completed the last payment of foreign exchange, and other payment banks shall keep a copy of the import goods declaration form with the foreign exchange amount paid by the relevant bank, the unpaid balance of the declaration form and the date of payment stamped with the official seal of the relevant banking business, and endorse the amount of foreign exchange paid by the bank and affix the official seal of the bank on the original import goods declaration form.

Article 8 If the business entity of the import goods declaration form is inconsistent with the foreign exchange payment entity under any of the following circumstances, the business entity of the declaration form shall, within 30 days after the goods are imported, go to the local foreign exchange bureau to go through the formalities of changing the goods information with the application form, agency agreement, tax exemption certificate or license and the import goods declaration form:

(1) The importer acts as an agent for foreign-invested enterprises and imports under donations;

(2) Registration of imports with licenses, import quotas and specific commodities;

(3) Other information recognized by the foreign exchange bureau.

Article 9 For the following foreign exchange payment services, the importing entity shall go through the registration formalities for import foreign exchange payment services with the application form and the materials specified in this article before paying foreign exchange or opening a letter of credit:

(1) For the import payment of foreign exchange by an importer not listed in the list, in addition to the relevant documents stipulated in Article 12 of these Rules, it is also necessary to provide the relevant documents stipulated in Items (1), (2) and (3) of Article 5 of these Rules according to different settlement methods;

(2) For the cash on delivery business of Class C importers, the foreign exchange bureau also needs to check the electronic account of the import goods declaration form through "China Electronic Port-Import Payment System", check, close the case and print the relevant electronic account;

(3) Other import foreign exchange payments that need to be registered.

After examining the above materials submitted by importers, the foreign exchange bureau shall issue a registration form stamped with the special seal for payment of foreign exchange for imported goods, and keep copies of relevant materials.

Article 10 The importer shall, within 30 days from the date of import or the date of receipt and payment of foreign exchange in the customs declaration form of imported goods, declare the following import payment services to the foreign exchange bureau one by one:

(1) Payment of foreign exchange by "Class B importers";

(2) The difference between the payment of foreign exchange under a single contract and the actual receipt or receipt of foreign exchange exceeds 10% of the contract amount and the amount exceeds the equivalent of USD 654.38+million;

(3) Tax refund for imported foreign exchange with a single amount exceeding the equivalent of $654.38 million;

(4) Import payment of foreign exchange within three months from the date when the importer is listed in the catalogue;

(5) Other import payments that need to be declared item by item.

The importer shall declare its import payment and the corresponding arrival or receipt information one by one through the trade payment verification system, receive the feedback information from the foreign exchange bureau in time, and report to the foreign exchange bureau on the spot with the printed Report on Verification of Import Payment (see Annex 4) and relevant valid commercial documents or certification materials.

Article 11 The import payment business of "Class B importers" and "Class C importers" recognized by the foreign exchange administration shall also comply with the provisions of Articles 36 and 37 of these Detailed Rules.