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答疑 | 单耗管理常见问题解答 FAQ on | single consumption management

【摘要】:
答疑|单耗管理常见问题解答 单耗是海关对保税料件进、出、耗、存、税等多个环节管理的依据,是海关加工贸易管理中手(账)册设立、核销以及核查、稽查和缉私等依法行政的基础和保障,海关按照“据实申报、如实核销”的原则对单耗实施管理。本文就收集的单耗管理中常见问题进行梳理解答。01.单耗管理有哪些政策规定?一、《中华人民共和国海关法》第三十三条“企业从事加工贸易,应当持有关批准文件和加工贸易合同向海关备案,
答疑 | 单耗管理常见问题解答
 
单耗是海关对保税料件进、出、耗、存、税等多个环节管理的依据,是海关加工贸易管理中手(账)册设立、核销以及核查、稽查和缉私等依法行政的基础和保障,海关按照“据实申报、如实核销”的原则对单耗实施管理。本文就收集的单耗管理中常见问题进行梳理解答。
01.单耗管理有哪些政策规定?
一、《中华人民共和国海关法》第三十三条“企业从事加工贸易,应当持有关批准文件和加工贸易合同向海关备案,加工贸易制成品单位耗料量由海关按照有关规定核定。”这是单耗管理的法律依据。
二、《中华人民共和国海关加工贸易货物监管办法》(海关总署令第219号)第十一条 “除另有规定外,经营企业办理加工贸易货物的手册设立,应当向海关如实申报贸易方式、单耗、进出口口岸,以及进口料件和出口成品的商品名称、商品编号、规格型号、价格和原产地等情况……”
三、《中华人民共和国海关加工贸易单耗管理办法》(海关总署令第155号)是加工贸易单耗管理的基本规范。
四、《中华人民共和国海关关于加工贸易边角料、剩余料件、残次品、副产品和受灾保税货物的管理办法》(海关总署令第111号)第一条“为了规范对加工贸易保税进口料件在加工过程中产生的边角料、剩余料件、残次品、副产品和受灾保税货物的海关监管,根据《中华人民共和国海关法》(以下简称《海关法》)以及有关法律、行政法规,制定本办法。”该办法明确了由工艺损耗产生的边角料处理方式。
02.企业向海关申报单耗时是否需要将非保税料件的部分包含在内?
第155号署令第三条对单耗的定义予以明确:“单耗是指加工贸易企业在正常加工条件下加工单位成品所耗用的料件量,单耗包括净耗和工艺损耗。” 且从单耗管理的目的看,单耗是为了核定加工单位成品所耗用的料件量,使用相同料件的制成品不管使用何种贸易性质的料件其成品的料件构成都是一致的,如在成品中只计算保税料件其成品构成就不完整。因此企业应如实申报使用非保税料件的情况。
03.哪些损耗不能列入工艺损耗?
第155号署令第十六条规定下列情况不列入工艺损耗范围:
一、因突发停电、停水、停气或者其他人为原因造成保税料件、半成品、成品的损耗;
二、因丢失、破损等原因造成的保税料件、半成品、成品的损耗;
三、因不可抗力造成保税料件、半成品、成品灭失、损毁或者短少的损耗;
四、因进口保税料件和出口成品的品质、规格不符合合同要求,造成用料量增加的损耗;
五、因工艺性配料所用的非保税料件所产生的损耗;
六、加工过程中消耗性材料的损耗。
04.边角料与工艺损耗有什么联系和区别?
第111号署令第二条,“边角料,是指加工贸易企业从事加工复出口业务,在海关核定的单位耗料量内(以下简称单耗)、加工过程中产生的、无法再用于加工该合同项下出口制成品的数量合理的废、碎料及下脚料。”
第155号署令第二十八条,“工艺损耗,是指因加工工艺原因,料件在正常加工过程中除净耗外所必需耗用、但不能存在或者转化到成品中的量,包括有形损耗和无形损耗。”
从定义来看,工艺损耗包括有形损耗和无形损耗,由于边角料存在的状态是废、碎料及下脚料,因此边角料与工艺损耗的关系可以理解为:边角料就是在工艺损耗內包含的有形损耗。
 
 
05.单耗标准的适用范围是什么?超出单耗标准的如何处置?
一、定义
第155号署令第七条“单耗标准是指供通用或者重复使用的加工贸易单位成品耗料量的准则。单耗标准设定最高上限值,其中出口应税成品单耗标准增设最低下限值。”
二、适用范围
第155号署令第十条“单耗标准适用于海关特殊监管区域、保税监管场所外的加工贸易企业,海关特殊监管区域、保税监管场所内的加工贸易企业不适用单耗标准。”
三、超出单耗标准的处置
第155号署令第十一条“海关特殊监管区域、保税监管场所外的加工贸易企业应当在单耗标准内向海关进行单耗备案或者单耗申报。
海关特殊监管区域、保税监管场所外的加工贸易企业申报的单耗在单耗标准内的,海关按照申报的单耗对保税料件进行核销;申报的单耗超出单耗标准的,海关按照单耗标准的最高上限值或者最低下限值对保税料件进行核销。”
06.单耗申报、单耗变更有什么规定?
一、单耗申报
使用“金关二期”的企业应在手(账)册设立时选择单耗申报的环节,并在选定环节的时间范围内申报单耗数据。
署令第155号第十四条“加工贸易企业应当在成品出口、深加工结转或者内销前如实向海关申报单耗。”
署令第155号第十四条“加工贸易企业确有正当理由无法按期申报单耗的,应当留存成品样品以及相关单证,并在成品出口、深加工结转或者内销前提出书面申请,经主管海关批准的,加工贸易企业可以在报核前申报单耗。”
二、单耗变更
应在成品出口、深加工结转或者内销前办理单耗变更手续。
有下列情况的不得变更单耗:
1、保税成品已经申报出口的;
2、保税成品已经办理深加工结转的;
3、保税成品已经申请内销的;
4、海关已经对单耗进行核定的;
5、海关已经对加工贸易企业立案调查的。
07.报核前申报单耗需要什么条件?
加工贸易企业申请报核前申报单耗的,应具备以下条件:
(一)特殊监管区域内的企业;
(二)海关特殊监管区域外的企业同时符合以下条件的企业:
1、因生产工艺、产品原因,无法在成品出口前申报单耗的;
2、企业内部管理规范,相关资料完整,能够保证海关在成品出口后核定单耗的;
3、企业配合海关单耗核定的。
(三)获得单耗自核试点资质的企业。
08.海关对单耗自核企业资质有什么要求?
在海关与企业双向选择的基础上,试点企业除具备加工贸易企业的一般资质要求外,还应当具备以下条件:
一、企业管理类别为一般信用企业及以上。
 
二、企业采用信息化管理系统对物流、资金流、信息流实现全过程管理。
三、企业内部管理规范,相关资料完整,能够留存单耗原始计算依据等证明材料。
四、企业一年内不存在加工贸易手册超期未核的情况,无未办结的刑事、行政案件。
获得单耗自核试点资质的企业应在企业内部建立单耗追溯制度。
09.海关单耗追溯制度有哪些规定?
一、单耗追溯制度是指能够反映各生产环节中领料、耗料、退料和入库情况的机制、实现单耗计算功能的具体方法以及由成品追溯单耗的途径。
二、单耗追溯制度采用报备制。
三、单耗追溯的计算方法包括:技术分析方法、成本核算方法和实际测定方法。
技术分析方法,是指海关通过对成品的结构、成份、配方、工艺要求等影响单耗的各种因素进行分析和计算,核定成品单耗的方法。
成本核算方法,是指海关根据会计账册、加工记录、仓库账册等原料消耗的统计资料,进行对比和分析,计算核定成品单耗的方法。
实际测定方法,是指海关运用称量和计算等方法,对加工过程中单耗进行测定,通过综合分析核定成品单耗的方法。
企业在选用上述方法时应保留相关资料以备海关核实。
10.非单耗自核企业与单耗自核企业采用的报核前申报单耗的方式有什么区别?
一、非单耗自核企业应在每本手(账)册成品出口、深加工结转或者内销前单耗申报环节向海关提出申请,经主管海关三级审批批准后,可以在报核前申报单耗。
二、单耗自核企业在取得试点资质并建立单耗追溯制度后该企业的所有手(账)册即可在报核前申报单耗,无需逐本手(账)册提出申请。 
FAQ on | single consumption management
 
Single consumption is the basis for the customs to manage the import, export, consumption, storage and tax of bonded materials and parts. It is also the basis and guarantee for the customs to set up the manual (account) book, check off, check, check and suppress smuggling in the processing trade management. The customs implements the management of single consumption in accordance with the principle of "reporting according to the facts and writing off according to the facts".
This paper deals with the common problems in the management of single consumption.
01. What are the policies and regulations for single consumption management?
Article 33 of the customs law of the People's Republic of China, "an enterprise engaged in processing trade shall file with the customs on the strength of the relevant approval documents and processing trade contracts. The material consumption of the finished products of the processing trade shall be determined by the customs in accordance with the relevant provisions."
This is the legal basis of single consumption management.
Second, the law of the People's Republic of China on the customs of processing trade goods regulation method "(order no. 219 of the General Administration of Customs) of article 11 of" unless otherwise specified, enterprise set up to handle the manual of processing trade goods, shall truthfully declare to the customs and trade way, consumption, import and export port, and the names of the imported materials and export finished goods, commodity code, specifications, price and country of origin, and so on and so forth..."
Measures of the customs of the People's Republic of China for the administration of single consumption of processing trade (order no. 155 of the general administration of customs) is the basic standard for the administration of single consumption of processing trade.
Four, the law of the People's Republic of China customs on processing trade leftover material, surplus materials, incomplete, by-products and the bonded goods management method "(order no. 111 of the General Administration of Customs) first" in order to standardize the bonded imported materials for processing trade in the process of processing by-product cutout, surplus materials, incomplete, and affected the bonded goods under customs control, according to the customs law of the People's Republic of China (hereinafter referred to as the customs law) and relevant laws and administrative rules and regulations, and these measures."
The method makes clear the disposal method of scrap material caused by process loss.
02. Is it necessary to include the parts of non-bonded materials in the time-consuming process of customs declaration?
Article 3 of agency order no. 155 specifies the definition of single consumption: "single consumption refers to the amount of materials and parts consumed by processing trade enterprises in processing unit finished products under normal processing conditions. Single consumption includes net consumption and process loss."
Moreover, for the purpose of consumption per unit management, consumption per unit is to check and verify the amount of materials and parts consumed by the finished products of the processing unit. No matter what kind of materials and parts of trade nature are used in the finished products of the same materials and parts, the composition of the finished products is consistent. If only bonded materials and parts are calculated in the finished products, the composition of the finished products will not be complete.
Therefore, the enterprise should truthfully declare the use of non-bonded materials.
03. What loss can't be included in the process loss?
Article 16 of no.155 stipulates that the following circumstances shall not be included in the scope of process loss:
1. Loss of bonded materials, semi-finished products and finished products due to sudden power failure, water cut off, gas cut off or other man-made reasons;
2. Loss of bonded materials, semi-finished products and finished products caused by loss or damage;
3. Loss, damage or shortage of bonded materials, semi-finished products and finished products due to force majeure;
4. Due to the quality and specifications of bonded materials imported and finished products exported do not meet the requirements of the contract, resulting in the loss of materials used;
5. Loss caused by non-bonded materials used for technological batching;
The loss of consumable materials in the process of processing.
What is the connection and difference between scrap and process loss?
Article 2 of decree no. 111: "scrap material refers to the waste, crushed material and leftover material which can no longer be used for processing the finished products under the contract and which is produced in the unit material consumption approved by the customs (hereinafter referred to as single consumption) and can no longer be used for processing the finished products under the contract."
Article 28 of no.155, "process loss" refers to the amount of material and parts which, due to processing technology reasons, are necessary to be consumed in the normal processing process except for the net consumption, but cannot exist or be converted into finished products, including both tangible loss and intangible loss.
From the definition, process loss includes tangible loss and intangible loss. Since scrap material exists in waste, scrap material and waste material, the relationship between scrap material and process loss can be understood as: scrap material is the tangible loss included in process loss.
 
 
05. What is the scope of application of the per consumption standard?
How to deal with the excess of single consumption standard?
A, definitions,
Order no. 155 article 7 "per consumption standard" refers to the standard for the consumption of finished products of processing trade units for general or repeated use.
The consumption per unit standard sets a maximum upper limit, among which the export taxable product consumption per unit standard sets a minimum lower limit.
2. Scope of application
Article 10 of no.155 agency order: "the standard of single consumption shall be applicable to processing trade enterprises outside the special customs supervision area and the bonded supervision site. The standard of single consumption shall not be applicable to processing trade enterprises inside the special customs supervision area and the bonded supervision site."
Third, the disposal beyond the single consumption standard
Article 11 "processing trade enterprises in areas under special customs supervision or in areas outside the bonded and supervised areas shall file records of single consumption or declare single consumption with the customs according to the single consumption standard.
If the single consumption declared by the processing trade enterprise outside the special customs supervision area or the bonded supervision area is within the single consumption standard, the customs shall cancel the bonded materials according to the declared single consumption.
If the declared per unit consumption exceeds the per unit consumption standard, the customs shall cancel the bonded materials according to the maximum upper limit or the minimum lower limit of the per unit consumption standard.
06. What are the regulations on single-consumption declaration and single-consumption change?
1. Single consumption declaration
Enterprises using "jinguan phase ii" should select the link of consumption declaration when setting up the (account) book in hand, and declare the consumption data within the time range of the selected link.
Article 14 "processing trade enterprises shall make a truthful declaration to the customs before exporting the finished products, carrying forward the further processing or selling them in the domestic market."
Article 14 of processing trade order no. 155: "if a processing trade enterprise has a valid reason to fail to declare the consumption of documents on schedule, it shall keep the samples of finished products and relevant documents, and submit a written application before the export of finished products, the carrying forward of further processing or the domestic sale of finished products. If the application is approved by the competent customs, the processing trade enterprise may declare the consumption of documents before the declaration and verification."
Second, the change of consumption
The procedures for the change of consumption per unit shall be completed before the finished product is exported, carried forward for further processing or sold in China.
No consumption may be changed under any of the following circumstances:
1. Bonded finished products have been declared for export;
2. Bonded finished products have been processed and carried forward;
3. The bonded product has been applied for sale in China;
4. The single consumption has been verified by the customs;
5. The customs has initiated an investigation into the processing trade enterprise.
07. What are the requirements for pre-approval consumption?
Processing trade enterprises shall meet the following requirements when applying for pre-approval declaration form consumption:
(1) enterprises in areas under special supervision;
(2) enterprises outside the special customs surveillance area that meet the following conditions at the same time:
1. Due to production process and product reasons, it is impossible to declare the consumption of the finished product before the export;
2. The internal management of the enterprise is standardized, and the relevant materials are complete, so as to ensure that the customs approves the single consumption after the export of finished products;
3. The enterprise shall cooperate with the customs to check and approve the single consumption.
(3) enterprises that have obtained the qualification for single-consumption self-verification pilot projects.
08. What are the requirements of the customs on the qualification of single consumable self-nuclear enterprises?
On the basis of two-way selection between the customs and the enterprises, the pilot enterprises shall, in addition to meeting the general qualification requirements for processing trade enterprises, meet the following conditions:
The enterprise management category is general credit enterprise and above.
 
Ii. The enterprise adopts information management system to realize the whole process management of logistics, capital flow and information flow.
3. The enterprise has standard internal management, complete relevant materials, and can keep the original calculation basis of CD consumption and other supporting materials.
Iv. The enterprise shall not have the situation that the manual of processing trade has not been approved within one year, and no criminal or administrative cases have not been settled.
Enterprises that have obtained the qualification of single-consumption self-verification pilot should establish a single-consumption traceability system within the enterprises.
09. What are the provisions of the customs tracking system?
I. single consumption traceability system refers to the mechanism that can reflect the situation of material collection, material consumption, material return and storage in each production link, the specific method to realize the calculation function of single consumption and the way to trace the single consumption of finished products.
Second, the single consumption traceability system adopts the report system.
Iii. Calculation methods of single consumption traceability include: technical analysis method, cost accounting method and actual measurement method.
Technical analysis method refers to the method by which the customs determines the single consumption of finished products by analyzing and calculating the structure, composition, formula, process requirements and other factors affecting the consumption of finished products.
Cost accounting method refers to the method that the customs compares and analyzes the raw material consumption according to the accounting books, processing records, warehouse accounts and other statistical data to calculate and verify the single consumption of finished products.
The actual measurement method refers to the method used by the customs to measure the single consumption in the process of processing by means of weighing and calculation, and to verify the single consumption of finished products through comprehensive analysis.
Enterprises shall keep relevant information for customs verification when using the above methods.
10. What is the difference between the non-spr and the pre-nuclear declaration of SPR?
1. Non-single-consumption self-verification enterprises shall apply to the customs in the export of finished products of each manual (account) book, the transfer of deep processing or the declaration of single-consumption before the domestic sale. After the approval of the competent customs at the level of three, the declaration of single-consumption can be made before the verification.
After obtaining the pilot qualification and establishing the single consumption traceability system, all the manual (account) books of the enterprise can declare the single consumption before the approval, and no application is required for each manual (account) book.