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Customs
  Customs Polices on Foreign-funded Enterprises

Export Tariffs
Import Tax
Imported Equipment Tax
License and Quota Management
Processing Trade
Domestic Sale Management of Processing-trade Enterprises
In-depth Processing Settlement and Carry-over
Tianjin Customs Commitment System

Export Tariffs

 
1. Products (excluding state-restricted goods) manufactured by an enterprise located in Tianjin Economic-Technological Development Area (TEDA) shall be exempted from export tariffs.

2. All dutiable products substantially processed in TEDA with mainland materials or semi-finished products and with increment of more than 20% shall be regarded as TEDA products. The Customs shall exempt such goods from export tariffs against the certification documents of competent authorities.

3. An enterprise located in TEDA acting as an agent for products outside of TEDA for export or purchases products from outside of TEDA for export shall be levied export tariffs on the export-tariff-free products in accordance with relevant state regulations.


Import Tax
1. Tariffs
Import tariff shall be calculated in accordance with general tariff rates and preferential tariff rates. The preferential tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has signed an agreement containing reciprocal preferential tariff clauses. The general tariff rates shall apply to other imports.

Formula: Import tariff volume = CIF * import tariff rate
Of this formula, CIF: cargo price plus packing, transportation, insurance and other service expenses before unloading in a spot within the PRC border.

2. Import Linkage VAT and Consumption Tax
Volume of VAT = (CIF + Volume of import tariff + volume of consumption tax) * rate of VAT

Volume of quantitative consumption tax = Taxable consumption quantity * unit volume of consumption tax

Volume of ad valorem (AV) consumption tax = (CIF + Volume of import tariff)/(1-Consumption tax rate)* Consumption tax rate

After-tax price: The Customs shall verify and determine the after-tax price of the imports and exports on the basis of the transaction price. If the transaction price cannot be determined, the Customs shall assess the after-tax price according to law


Imported Equipment Tax
Imported production equipments for self-use within the total investment volume of the foreign-funded projects which involve in technology transfer, except for those specified in the List of Imported Commodities not Subject to Tax Exemption for Foreign-funded Projects, shall be exempted from import tariffs and import VAT if the foreign-funded projects conforms to the standard of the encouraged categories of Catalogue for the Guidance of Foreign Investment Industries.

License and Quota Management
Presently the state imports and exports management modes are as follows: imports and exports license management, general imports and exports management and electromechanical products import and export management.

  1. Ordinary Import Quota Management
    In accordance with the state industrial policies and industrial development plan as well as international conventions, the State conducts quota management on the following commodities:
      a) Commodities whose adequate import is required and may adjust market supply while excessive import would seriously impair the development of relevant domestic industrial;
      b) Commodities directly affect the import structure and industrial structural adjustments, and
      c) Ordinary imports that would endanger the state balance of revenue and expenditures in foreign exchange.

  2. Special Commodity Import Registration Management
    To strengthen state macro-supervision of important imports and get timely information of the bulk imports of raw materials and sensitive commodities, the State carries out self-registration of certain special imports so as to give information guidance to enterprises.
  3. Electromechanical Products Import and Export Management
    There are quota and non-quota modes in terms of electromechanical products import and export management.
  4. Quota Management
    In accordance with the state industrial policies and industrial development plan as well as international conventions, the State conducts quota management on the following commodities:

      a) Electromechanical products whose adequate import is required and may adjust market supply while excessive importation would seriously impair the development of relevant domestic industrial ;
      b) Electromechanical products directly affect the import structure and industrial structural adjustment, and
      c) Electromechanical products that would endanger the state balance of revenue and expenditures in foreign exchange.

  5. Non-quota Management
    The State conducts non-quota management on electromechanical products which are not subject to quota management. Electromechanical products, which have already been developed at home or equipped with introduced production technology and still at an initial stage of industrial production and required prompt development by the State, should be listed among the special product catalogue for open bidding. The State Electromechanical Products Imports and Exports Office shall issue import certificate according to the bidding results and the Customs shall conduct assessment and acceptance according to the import certificate. Other electromechanical products under non-quota management shall be subject to automatic registration.

The competent authorities of electromechanical products import and export are the Electromechanical Products Department of the Ministry of Foreign Trade and Economic Co-operation and Tianjin Municipal Electromechanical Products Imports and Exports Office. Enterprises within TEDA shall submit applications to the above-mentioned departments through the Trade Development Bureau of TEDA.

Processing Trade
Processing trade refers to business activities involving importing all or part of bonded raw and supplementary materials, spare parts, components, packing materials (called imported materials and components) from overseas for processing or assembly by domestic enterprises and re-exporting the finished products. It includes processing of imported materials and processing of materials supplied by clients.

  • Processing of imported materials refers to processing trade with the operating enterprise paying foreign currency for the imported processing materials and exporting the finished products.
  • Processing of materials supplied by clients refers to processing trade with the foreign clients supplying the imported processing materials and components (i.e. the imported materials and components are not paid in foreign exchange or with processing fee) and selling the finished products and the operating enterprise collecting processing fees.
The bank guarantee deposit account (BGDA) system is a managerial means for contractual bonded materials of processing-trade enterprises. The BGDA system refers to the system under which the enterprise will make an input of guarantee deposit equivalent to the tariffs of the imported materials and import link VAT. The deposit is put into an account number at a designated bank when importing the materials. The Customs will examine and cancel the guarantee deposit according to the export or domestic sale of the processed products and determine the repayment or deduction of the guarantee deposit.

Domestic Sale Management of Processing-trade Enterprises
Finished products from processing trade should be re-exported. It is not allowed to prolong their stay in the domestic market. Apply to the competent superior foreign trade and economic authorities of the original contract ratification organ for ratification if there should be any special reason calling for turning over for domestic sale or for producing products for domestic sale. The Customs is to levy imported material tax and make-up tax interests according to relevant state stipulations against the ratification documents provided by foreign trade and economic competent authorities. The duration of interest is to extend from the date of import application until the date of the make-up tax. In case the imported materials are commodities under state import quota permit or registration management, the operational business is required to deliver an import permit or registration permit for domestic sale or for producing products for domestic sale. When the permit can not be delivered within the prescribed cancellation deadline, the Customs will, apart from collecting tax and tax interests, impose a fine below the equivalent value of the imported materials or over 30% of the value.

The duration of a processing-trade enterprise re-exporting the finished products is to be ratified in principle according to the valid period of the enterprise export contract, usually not more than one year. If the period of back sale is to be extended due to any objective reason, it is imperative to apply the case to the original ratification organ for ratification within the prescribed time limit of re-exporting the finished products. The Customs is to handle the extension procedures against the ratification documents. As a rule, such extension may not exceed two times, and each extension shall be no longer than six months.

Categorization of Processing-trade Enterprises
Processing-trade enterprises are divided into Categories A, B, C and D. The General Administration of Customs determines the list of enterprises under A, C and D categories together with the MOFTEC. The MOFTEC is to publish the list. No specific enterprises under B category are listed by name.

AA Enterprises: The Customs may dispense with the BGDA system with regard to processing-trade enterprises that the Customs assesses as suitable to Category A management and that meets one of the following conditions:

  1. Bonded factories under customs resident supervision or under competent Customs computer network management;
  2. Engaged in processing trade in aircraft, ships and other special trade sectors.

Enterprises whose annual total import and export volume reaches or exceeds US$30 million (US$10 million in export volume for self-operation productive enterprises), or whose annual processing trade export volume reaches or exceeds US$10 million.

Category A enterprises: This refers to productive enterprises that have applied to the competent customs authorities for ratification and have passed customs examination and certification and been placed under Category A management. Among them, priority consideration can be given to foreign trade companies whose annual total import and export volume exceeds US$30 million or whose annual export volume exceeds US$20 million and self-operation productive enterprises whose export volume exceeds US$10 million (self-operation export volume of electromechanical products exceeds US$5 million).

Category A enterprise standards:

  1. Registered for more than two years and:
    • No smuggling or other breach records for two consecutive years;
    • No arrears of customs tariffs for two consecutive years;
    • Examination and cancellation of processing-trade contracts according to schedule for two consecutive years;
    • No non-factual records within two consecutive years after signing examination exemption agreements on compulsory customs import and export examinations.
  2. Authenticity, completeness and validity of the documents and certificates provided to the Customs;
  3. Normal import and export services;
  4. A sound accounting system with complete financial account books, reasonable sectional setups and trustworthy business records;
  5. Specially-designated person responsible for customs affairs;
  6. Maintaining the error rate of customs declarations below 5% for two consecutive years;
  7. A good storehouse management system practicing special management with clear refined accounts, storehouse entry and exit bills (including materials receipt bills) and achieving account and cargo compliance in enterprises that have customs-supervised cargo storehouse.

Category B enterprises: This refers to enterprises that develop processing trade according to law and free from smuggling and other breach activities.

Newly established foreign-funded imported-materials processing enterprises in Tianjin Economic-Technological Development Area are generally certified as Category B enterprises. Category B enterprises practice short transferring system of bank guarantee deposits in their development of permissible commodity processing trade.

Category C enterprises: The Customs enforces Category C management in enterprises under one of the following conditions:

  1. Having violated regulations twice within one year, or escaped taxes amounting to more than 50,000 yuan and less than 500,000 yuan;

  2. In arrears with customs tax payment of less than 1 million yuan;

  3. Chaotic account book management with account books and data failing to truly and effectively reflect import and export businesses;

  4. Having lost important business documents or refusing to provide relevant account books and data so that the Customs finds it impossible to supervise;

  5. Failing to undergo processing trade contract cancellation procedures according to stipulations;

  6. Maintaining the error rate of customs declarations over 10% within one year;

  7. Loaning out its enterprise name to facilitate others in undergoing import and export declaration or tax delivery, etc.;

  8. Having been given administrative sanctions by competent foreign trade and economic authorities including circular criticism or warning.

    Category C enterprises are placed under factual transferring system of BGDA. The Customs will charge them a guarantee deposit equivalent to the import tariffs and import link VAT receivable in their processing-trade import materials.

Category D enterprises: The Customs will place enterprises under Category D management if they are under one of the following conditions:

  1. Having evaded taxes receivable exceeding 500,000 yuan in smuggling within two years (repeated smuggling practices to be added together);
  2. Having fabricated, doctored import and export permits or official documents;
  3. Having smuggled objects that the State has forbidden to import or export;
  4. In arrears with customs tax payment of over 1 million yuan;
  5. Using false pamphlets, false declarations and false documents to obtain preferential processing trade tax treatment;
  6. Privately setting up secret layers or cases in the means of transport carrying supervised cargoes;
  7. Suspended or canceled foreign trade and business permits by foreign trade and economic authorities;
  8. Convicted of smuggling and held responsible for criminal liabilities by judicial department according to law.

Apart from Customs House handling according to law, the foreign trade and economic authorities are to terminate the Category D enterprises' processing trade operation rights. The authorities shall notify Category D foreign-invested enterprises to suspend import and export business for one year.

In-depth Processing Settlement and Carry-over
In settling and carrying over bonded products for in-depth re-export business, processing-trade enterprises must undergo Customs settlement and carry-over procedures with ratification documents according to categorized commodity management stipulations and after receiving ratification from foreign trade and economic authorities. The Customs House is to practice strict bonded supervision over this category of enterprises according to the ratification documents.

In relation with restricted commodities and category C enterprises requiring for transfer of factories for in-depth processing, the Customs House is to enforce supervision and management according to computer-network measures for customs-transit post-transportation. The Customs House is to charge a guarantee fee equivalent to the tax amount of the bonded products if the products cannot be transferred from factory or cannot be placed under computer network management.

Between the upstream and downstream enterprises of factory-transfer in-depth processing, the accounts can be settled in foreign currencies based on reference to import and export trade. The enterprises are to undergo import and export foreign currency payment cancellation procedures.

Tianjin Customs Commitment System
Service item Time commitment
Customs passage of import and export cargoes Automatic computer examination of electronic import and export declaration Ten minutes
Manual examination of electronic import and export declaration One business day

Service item Time commitment
Cargoes to get clearance without taxation and inspection One business day
Cargoes to get clearance without taxation but after inspection Inspection finished within one business day and cargoes to get clearance after another half of a business day
Cargoes to get clearance after taxation Taxation bill to be issued within one business day and cargoes get clearance within two hours after bank receipts received
Cargoes to get clearance in customs, boundary and transport transit Half a business day
Cargo owner's application for ratification of declaration deletion Two business days
Cargo owner's application for ratification of declaration revision Four business days
Signing export tax refunding declaration bill and foreign currency receipt cancellation bill Three business days
Ratification of prices required to be submitted Four business days
Response to other business questions Five business days
Chemical examination of cargo samples Import sample Five business days
Export sample Three business days
Outside assisted chemical examination of samples One business day
Signing tax bills for samples with chemical test results complying with declaration or transferring transaction to the next link One business day

Service item Time commitment
Inbound and outbound mails Clearance of non-trade inbound and outbound mails Two hours
Clearance of inbound and outbound trade mails
According to clearance time limit of import and export cargoes
Time limit of Enterprise registration and filing Five business days
Contract filing of processing trade 1. BGDA contact bill issued within two business days
2. Finishing transaction within four hours after receiving NGDA registration notice
Examination and approval of tax reduction and exemption Examination and approval of enterprise import equipment duty free certificate 1. Five business days for foreign investment stimulating projects and self-owned capital projects
2. Three business days for other projects
Family articles and imported sedan cars of resident foreign investors' private use Three business days
 
    
 
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