Factory transfer is a customs term. Factory transfer (export re-import): A business activity in which a processing enterprise transfers the products processed by bonded materials to another processing enterprise for re-export. That is to say, the transfer of factories can only be carried out when both sides are Canadian trade enterprises.
However, in actual trade, there will be many situations: 1, many semi-finished suppliers have difficulties in selling their products to finished manufacturers. Manufacturers of finished products are processing enterprises, while suppliers are general enterprises. The manufacturer of finished products requires to transfer the factory, but the supplier cannot transfer the factory; 2. At the same time, the two factories of the Canadian trade enterprise may not be transferred because of the different customs authorities and the different information in the manual.
At this time, through the bonded area, the operation of "transferring factories" can be realized and trade delivery can be achieved; Solve more "factory transfer": can the export of factory transfer be refunded? -Yes!
1, general enterprises sell their products to processing enterprises by "indirect factory transfer", that is, suppliers export their products to the bonded area, and processing enterprises use the processing manual to declare imports from the bonded area. This can completely solve the problem of transferring factories between general manufacturing enterprises and processing enterprises. At the same time, the import of Canadian trade enterprises is bonded, and suppliers can apply to the tax bureau for export tax rebate after export.
2. Because the two factories that are both processing trade belong to different competent customs and the goods information recorded in the manual is different, the purpose of transferring to another factory for delivery is realized through the operation of the bonded area. The factories of both sides respectively take the manual materials to the customs in the bonded area for export or import, and the loaded vehicles can leave the area for customs clearance and import on the same day without unloading, thus realizing the operation of "transferring factories" (actually, it only takes about 3 hours).
3. The processing factory supplies goods to the general factory, that is, the export is transferred to the domestic market, which is also a "transfer factory" mode: the processing factory exports the goods to the bonded area (Shenzhen Export Processing Zone) in the form of manual bonded verification, while the general factory taxes and imports them into China in the form of general trade.