According to Article 6 of China's Regulations on the Administration of Customs' Foreign Processing and Assembly Business, the processing and assembly contract must be written off at the competent customs within one month after the expiration of the contract or the export of the last batch of processed products, with the verification form signed by the local tax authorities in the Customs Registration Manual, together with the relevant import and export goods declaration forms and related documents. The following documents shall be submitted for verification:

(1) Registration Manual for Import and Export Goods of Foreign Processing and Assembly.

(2) Customs declaration form for import and export goods signed and sealed by the customs.

(3) Application Form for Verification of Foreign Processing and Assembly Compensation Trade Contract (Closing Form).

(4) For products with high loss rate, detailed list of processing materials and description of processing technology shall be provided.

(5) Other relevant materials required by the customs.

In order to simplify procedures, improve work efficiency, and embody the policy of promoting and serving production, the customs adopts the methods of entrusted verification, general verification and key verification according to different enterprises and commodities:

① Trust write-off. It means that the customs is in compliance with the law, the documents are complete, the contract is performed normally, and there is no violation of customs regulations. Enterprises and self-management teams recognized by customs training can allow verification. After examination, submit the contract, Registration Manual and documents to the customs for the record. In addition to retaining the right to spot check the verification results, the customs generally no longer conducts verification.

② General write-off is also called document write-off. It means that the customs can generally write off imported materials and finished products that do not involve state license management, have a small bonded amount, have an accurate consumption quota of materials and parts, and are not suspected of smuggling violations. This method usually does not need to go to the factory to check the relevant physical objects, warehouses, account books, etc. The customs only checks the relevant documents and account books, and the enterprise only needs to provide relevant information and samples to cooperate with the customs to complete the verification work. ：

③ Key write-offs. It is a combination of document verification and factory verification. It is mainly applicable to enterprises with bad reputation and suspected smuggling violations, or goods that need customs supervision in a certain period of time. This method requires enterprises to provide the customs with detailed account books of imported materials, storage, storage, extraction and use, finished product storage and export sales, as well as related business correspondence and processing flow charts. , and provide convenience for customs inspection of physical objects, storage and account books.

In the process of verification, in any of the following circumstances, you should take the initiative to go through the relevant formalities with the customs:

(1) Need to go through the formalities of levy, reduction or exemption. First, after the processing is completed, the remaining scraps can be exempted from import license, and the customs will assess the tax according to their actual use value or reduce or exempt the tax as appropriate, and the enterprises will pay taxes or exempt them according to customs regulations. Second, the remaining materials and parts due to the improvement of production technology and management after the processing enterprise performs the contract according to the contract; Or increased production of finished products, approved by the original examination and approval authority and approved by the customs, the value of which is less than 2% of the total value of imported materials and the total value is less than 3,000 yuan, can be exempted from import license and duty-free, and the excess part can be exempted from import license and taxed according to the materials. 3. If the imported materials and finished products under the contract need to be sold domestically for some reason, or the foreign party unilaterally terminates the contract, the processing unit requires that the stored materials and finished products be sold domestically to offset the labor remuneration, and after the approval of the original examination and approval authority and the approval of the customs, it shall go through the import formalities with the customs in accordance with the provisions on general imported goods, where taxable goods are involved, it shall pay taxes according to the regulations, and if it belongs to the national license management, it shall also apply for an import license.

② Transfer semi-finished products for processing. If the imported materials are not directly exported after processing and assembly, but are transferred to the processing unit that undertakes the re-export of the imported materials, the unit that transferred the materials and the processing unit that accepted the transfer shall go through the transfer verification procedures with the customs on the strength of the purchase and sale contract or entrusted processing contract signed by both parties.

③ Need to terminate, renew or transfer the contract. When an enterprise needs to suspend, extend or transfer the whole contract due to special circumstances, it shall apply to the examination and approval authority for approval, and report to the customs in charge of the contract within 10 days, and it can only be implemented after approval.

After the verification, the enterprise shall obtain the Verification Form of Processing and Assembly from the customs, and handle the machinery and equipment imported under the contract according to the customs regulations.