Legal analysis: workflow: the enterprise submits the verification manual to the auditor for verification and closing the case, and issues a contact sheet for verification of the margin account. The industry signed the contact form for checking the margin account and sent it to the banking industry, and sent the bank receipt to the customs for issuing the notice of closure. Submitted document: 1. Application Form for Verification of Processing Trade filled out by the operating enterprise; 2, processing trade import and export "Registration Manual", including volume, renewal (except electronic account books, electronic manual enterprises); 3. Special import and export declaration form for processing trade (original); 4. Pre-entry application form for processing trade verification; 5, the processing trade unit consumption declaration form (enterprises choose to provide when reporting unit consumption in the nuclear sector); 6. Other documents and materials required by the customs.

Legal basis: Article 5 of the Measures for the Supervision of Processing Trade Goods in People's Republic of China (PRC). Where the imported materials and parts under processing trade are subject to bonded supervision, after the processed products are exported, the customs shall write off them according to the actual quantity re-exported after processing. If the imported materials and parts under processing trade are taxed at the time of import according to the regulations, after the processed products are exported, the customs will refund the taxed amount according to the actual re-export quantity approved. Where export duties are required for export products of processing trade, the customs shall collect export duties in accordance with relevant regulations.