答疑 | 单耗管理常见问题解答
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?
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.