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In order to implement the requirements of the "Overall Plan for the Construction of Hainan Free Trade Port" and give full play to the pioneering role of the Yangpu Bonded Port Area, in accordance with the "General Administration of Customs' issue of the "Interim Measures for the Tax Collection and Administration of the Domestic Sales of Value-added Goods Processed in Yangpu Bonded Port Area" "Notice" (Shou Shui Han [2021] No. 131), etc., specially formulated the "Interim Measures for the Customs Implementation of Tax Collection and Administration of Domestic Sales of Value-added Goods Processing in Yangpu Bonded Port Area" (see attachment), which is hereby issued.
The full text is as follows: Interim Measures for the Customs Implementation of Tax Collection and Administration of Domestic Sales of Value-added Goods Processed in Yangpu Free Trade Port Zone
Is consistently thorough implementation of the "Hainan free trade port development master plan", give full play to Yangpu Bonded Harbor Area pilot role , standardize customs value of goods Yangpu Bonded Port domestic sales tax collection process implementation and management, according to "Customs Law of the People's Republic of China "The Customs of the People’s Republic of China on the Yangpu Bonded Port Area Supervision Measures", the Customs Interim Measures for the Tax Collection and Administration of the Domestic Sales of Value-added Goods Processed in the Yangpu Bonded Port Area (Shui Han [2021 ] No. 131) and other laws, regulations and regulations, formulate this Method.
Before the island-wide customs closure operation, the customs processed goods produced by enterprises in the encouraged industries that did not contain imported materials or contained imported materials in the Yangpu Free Trade Port Area, which added more than 30% (including 30%, the same below) through Yangpu. If the bonded port zone enters outside the territory, import tariffs are exempted, and import value-added tax and consumption tax (hereinafter referred to as "processing value-added tariff exemption policy") shall be levied in accordance with regulations. These measures shall apply to its implementation and management. Encouraged industrial enterprises that enjoy the tariff exemption policy for processing value added shall meet the following conditions: (1) Register in Yangpu Bonded Port Area and have independent legal personality; (2) The main business is the industrial projects specified in the encouraged industries catalog of the Hainan Free Trade Port, and the main business income accounts for more than 60% (including 60%) of the total corporate income; (3) Recorded by the Management Committee of Yangpu Economic Development Zone; (4) According to the methods and data standards approved by the customs, the company’s production data is connected to the "Yangpu Public Information Service Platform" (hereinafter referred to as the "Yangpu Public Service Platform"), and the information and data submitted should be true, accurate, effective and It can be traced back to meet the requirements of customs tax collection and follow-up supervision.
The Management Committee of Yangpu Economic Development Zone filed for the encouraged industrial enterprises in the Yangpu Free Trade Port Zone and implemented the "one enterprise, one household" management system. The record information includes enterprise information, and the main business of the enterprise belongs to the specific entries, product names and descriptions (such as main materials, overview of processing technology, etc.) in the encouraged industry catalog. The filing information is pushed to the customs through the Yangpu Public Service Platform of China (Hainan) International Trade "Single Window".
For domestically-sold goods that contain imported materials and parts that enjoy the processing value-added tariff exemption policy, the processing value-added should exceed 30% (inclusive). The specific calculation formula (hereinafter referred to as the formula) is: [(Sales price of goods out of the zone-∑ Price of imported materials-∑ Price of materials purchased outside the territory) / (Price of materials imported from abroad + ∑ Purchased materials outside of China Price) 〕×100%≥30%. The relevant price in the calculation formula is determined by referring to the relevant provisions of the "Customs Examination and Approval of the Duty-paid Value of Domestic Bonded Goods" (General Administration of Customs Order No. 211) and the "Customs Examination and Approval of the Duty-paid Value of Imported and Exported Goods" (General Administration of Customs Order No. 213) implement. in: (1) The sales price of goods outside the zone shall be determined on the basis of the transaction price when the registered enterprise sells the goods obtained from the manufacturing and processing of imported materials and parts outside the territory; (2) The price of imported materials and parts abroad shall be determined based on the transaction price of the materials imported by the filing company from abroad, and shall include the transportation and related expenses and insurance premiums before the materials are delivered to the domestic import location and unloaded; (3) The price of materials purchased outside the domestic zone shall be determined on the basis of the transaction price of the materials purchased from outside the domestic zone, and shall include the transportation of the materials to the Yangpu Bonded Port Area and related expenses and insurance. (4) This policy is applicable to the domestic sales of goods whose overall value-added exceeds 30% (inclusive) for deep processing carried forward in the Yangpu Free Trade Port area. In the calculation formula, the price of imported materials and parts abroad is the sum of the prices of imported materials and parts invested by various processing companies in the zone; the price of materials and parts purchased outside the domestic zone is the sum of materials and parts purchased by processing companies in the zone. The processing enterprises in the zone shall be the encouraged industrial enterprises in the Yangpu Bonded Port Zone registered by the Yangpu Economic Development Zone Management Committee. When goods containing imported materials whose processing value-added exceeds 30% (inclusive) are sold out of the zone, under any of the following circumstances, they will not be exempted from import tariffs: (1) Materials imported from abroad are commodities subject to tariff quota management; (2) It has only undergone one or more kinds of micro processing or treatments such as blending, packaging replacement, disassembly, combination packaging, sharpening, simple grinding or simple cutting; (3) Other import duties shall be levied in accordance with relevant regulations. Excluding imported materials that have been processed through the Yangpu Bonded Port Area and sold outside the territory, they do not need to meet the condition that the processing value-added exceeds 30% (inclusive) to enjoy the processing value-added tariff exemption policy.
When the relevant finished products of enterprises that meet the requirements of the processing value-added tariff exemption policy are sold domestically, the enterprises in the zone should log in to the “Hainan Special Applications” module of the “single window” of international trade and report to the “Customs Supervision Auxiliary System” of the Public Information Service Platform of Yangpu Free Trade Port Area (below (Referred to as "Customs Supervision Auxiliary System") initiated the filing application for import tariff exemption for domestic sales of processed value-added goods.
After the customs supervision assistance system receives the filing application, it uses logic to prosecute the enterprise to submit data to determine whether the processing value-added conditions are met. For eligible filing applications, the system automatically generates the confirmation number of the processed value-added goods for domestic sales exemption from import tariffs (hereinafter referred to as the "confirmation number"), and feeds the filing number back to the international trade "single window" enterprise end; for the non-compliant filing Application, the system will return the filing application to the enterprise end of the “single window” of international trade, and feedback the judgment receipt at the same time. For different contracts and batches of value-added goods processed by the same registered enterprise that have no changes in the export prices, overseas imported materials prices, and domestic and foreign purchased materials prices, the confirmation number can be reused; any one of the above three elements If the item changes, you need to reapply for the confirmation number. For goods that contain imported materials and processed value-added exceeding 30% (inclusive), if they are exported out of the zone, the domestic and foreign importing enterprises shall use the confirmation number to go through the international trade "single window" to go through the import declaration procedures for the export of domestic goods, and the import declaration form It should be filled out according to the following requirements and declared according to the actual inspection status of the goods "Customs at the place of declaration" fill in with "Yangpu Port Customs (code 6408)"; Fill in "Yangpu Port Customs (code 6408)" for "entry customs"; The related record number is filled in as: the confirmation number of the import tariff exemption for processing value-added goods for domestic sales. The confirmation numbering rule is: A + 4 digits customs area code + 2 digits after the year + 5 digits serial number (including numbers and letters); Fill in the nature of exemption as: 496 ("Value-added goods processed with imported materials"); Fill in the supervision method as: "general trade" (code: 0110); Fill in the tax reduction and exemption method as: "special case" (code: 4); Other project filling specifications and import supervision requirements shall be handled in accordance with current relevant regulations. For goods that contain imported materials but whose processing value added is less than 30% for export, they enjoy the current selective tariff policy for sales in the comprehensive bonded zone. Enterprises can apply for tariffs based on their corresponding imported materials or actual inspection status, and import value-added tax. , Consumption tax is levied according to regulations. If you choose to levy tariffs on imported materials, you should levy tax deferral interest at the same time. If the corresponding imported materials meet the relevant rules of origin of the General Administration of Customs, you can apply for the agreed tax rate or preferential tax rate. Relevant reporting requirements and regulatory requirements shall be implemented in accordance with current regulations. For the goods produced in the Yangpu Bonded Port Zone by the encouraged industrial enterprises that have been put on record by the Management Committee of the Yangpu Economic Development Zone, the goods that do not contain imported materials and parts are sold out of the zone: If an enterprise declares to leave the zone under the actual inspection status, it will be exempted from import duties, and import value-added tax and consumption tax will be levied in accordance with the regulations. Domestic and foreign enterprises go through the declaration procedures for the export of domestic goods through the international trade "single window", and the import declaration form should be filled in according to the following requirements: "Customs at the place of declaration" fill in with "Yangpu Port Customs (code 6408)"; Fill in "Yangpu Port Customs (code 6408)" for "entry customs"; The related record number is filled in as: the confirmation number of processing value-added goods for domestic sales exemption from import duties. The confirmation numbering rule is: B+4-digit customs area code+2 digits after the year+5-digit serial number (including numbers and letters); Fill in the nature of exemption as: 497 ("Excluding imported materials and processing value-added goods"); Fill in the supervision method as: "general trade" (code: 0110); Fill in the tax reduction and exemption method as: "special case" (code: 4). Other project filling specifications and import supervision requirements shall be handled in accordance with current relevant regulations. If the import of domestic goods involves tax collection and other matters, it shall be handled in accordance with the current regulations. The enterprise shall properly keep the production and material consumption data, and connect the relevant data to the Yangpu public service platform in a complete and true manner. According to the risk analysis, the customs will conduct audits on tax-related elements such as the processing value-added ratio and price, classification, and place of origin declared by the enterprise. If it constitutes smuggling or violates customs supervision regulations, the customs shall deal with it in accordance with the relevant provisions of the Customs Law of the People’s Republic of China, the Administrative Punishment Law of the People’s Republic of China and the Regulations on the Implementation of the Customs Administrative Punishment of the People’s Republic of China; if a crime is constituted, Investigate criminal responsibility in accordance with the law. Haikou Customs is responsible for the interpretation of this method. These Measures will be implemented simultaneously with the launch of the Yangpu Public Information Service Platform and Haikou Customs Information System, and will be repealed on December 31, 2024.
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