Q 1: when do you apply to the customs for manual verification?
1. Within 30 days after the last batch of finished products under the manual is exported or the manual expires;
2. If the contract signed with foreign countries is terminated in advance, it shall be 30 days from the date of termination of the contract;
3. After receiving the customs reminder notice, it is necessary to prepare for the declaration in time;
4 can not be submitted for approval in time, you can handle the manual extension procedures in advance;
5. If the due manual is not approved, it shall be handled in accordance with the relevant provisions of the Customs Law of People's Republic of China (PRC) and the Regulations on the Implementation of Administrative Punishment in People's Republic of China (PRC).
Q2: What should I pay attention to before canceling the manual?
1. Whether the contents recorded in the manual are correct. Including unit consumption reporting link, unit consumption data, intangible loss, material bonding ratio, etc.
2. Whether the declaration of all bonded nuclear note lists in the manual is correct.
Such as transaction mode, version number of finished product unit consumption (blank or 0), associated record number, etc. , whether the centralized declaration list has been completed and whether the corresponding customs declaration form has been cleared; Please contact the local customs in time to deal with the related bonded list declaration problems (including the synchronization of manual accounting data after the bonded check list is deleted), so as to avoid the inconsistency between the enterprise declaration data and the customs ledger data when writing off.
I received an audit prompt of automatic bill return: "The list of the opposite party has not been declared".
The main reason is that the columns related to the record number in the header of the bonded check note are not standardized, involving areas, places, transfer orders, etc. , and need to contact the local customs in time for disposal (including the synchronization of manual accounting data after the deletion of the bonded nuclear note list) and re-declare. If the manual is about to expire, it is recommended to postpone it.
3. Go through the domestic tax collection procedures in advance.
Domestic sales of materials and wastes should be handled before the manual is written off and declared. Because it may take a long time to supplement the documents and review the price, it is recommended to go through the relevant procedures in advance before the manual expires.
4. If the unit consumption declaration link is "before the declaration and approval", the unit consumption declaration data should be sent to the customs through manual changes before the manual verification declaration, and then the manual verification declaration can be processed after the customs has passed the examination and approval.
5. Is there a problem that the import and export time is upside down in the manual? Pay attention to the declaration time of import and export list.
6. Whether the manual is imported and exported according to the number of records. Excessive import and export will lead to customs clearance of relevant customs declarations and manual verification of ledger data.
7. Whether there is outward processing weight gain. According to the relevant provisions of the unit consumption management method, the electroplating materials and dyes added by outsourcing processing are part of the unit consumption of finished products and need to be correctly declared in the unit consumption declaration section of the manual.
Q3: What should I pay attention to when writing off the declared data?
1. Every detailed data in the material column needs to be truthfully declared. For the returned materials, it should not be misreported as the re-export quantity (pay attention to the difference between returned materials and returned materials). It is necessary to accurately enter the quantity of domestic materials, domestic scraps, destroyed materials and transferred-out surplus materials according to the data of the bonded checklist corresponding to the mid-term customs clearance.
2. Error-prone data are total product consumption and material surplus. The former should be carefully converted according to the quantity of finished products exported and the corresponding unit consumption, while the latter should be calculated according to the quantity of imports and exports.
3. In addition to the export quantity, the column data of finished products also need to declare the export quantity of deep processing and the import and export quantity of finished products.