Lecture 5 of the famous online school for the nati

Well known school handouts for the national unified examination for the qualification of customs declarers five

three sections of bonded goods

an overview

(I) meaning, characteristics, classification

1. Meaning

bonded goods refer to goods that enter the country without going through tax formalities and are stored, processed and assembled in the country and then transported out of the country

2. Characteristics

"Customs approval, goods under supervision, should be re transported out of the country"

① customs approval

clearly stipulates that bonded goods must be "approved by the customs". Any goods, even those with bonded conditions, cannot become bonded goods without Customs approval

it is one of the rights granted by the law to the customs to approve the entry of goods without paying taxes temporarily and to be bonded.

the scope of Customs approval for tax declaration is very large, including the approval of the establishment of bonded warehouses, bonded factories and bonded groups; The customs accepts the filing of processing trade contracts, including the filing of processing contracts with supplied materials, the filing of processing contracts with imported materials, and the filing of processing trade contracts with foreign-invested enterprises. Issuing the registration manual is actually exercising the right to approve bonded trade; Bonded areas and export processing zones are examined and approved by the State Council, but the specific approval of the bonded of some imported goods in these areas is still the right of the customs, which also belongs to this scope

② is supervised goods

the Customs Law points out that bonded goods are goods that "enter the country without going through tax formalities". The Customs Law also summarizes bonded goods under the supervision of the customs, and clearly stipulates that bonded goods are supervised goods of the customs

because the bonded goods are under the supervision of the customs, the bonded goods shall not be opened, picked up, delivered, shipped, exchanged, modified, mortgaged, pledged, retained, transferred, replaced, used for other purposes or disposed of without the permission of the customs. No one may open or damage the seals imposed by the Customs on bonded goods without authorization. When the people's court makes a judgment or ruling or the relevant administrative law enforcement department decides to dispose of bonded goods, it shall order the party concerned to complete the customs formalities

when the bonded goods lose the bonded conditions, the Customs has the right to deal with the dutiable goods according to law

a large part of the property rights of bonded goods are not transferred, and they still belong to overseas manufacturers after entering the country. However, this does not mean that the owner of bonded goods can handle the goods declared for tax without Customs approval and handling the corresponding customs procedures

3. classification

according to the expression of the meaning of bonded goods in the Customs Law, bonded goods can be divided into two categories: storage and export, processing and production, and tax deferment

① storing outbound bonded goods

storing outbound bonded goods refers to goods that are approved by the customs to enter the country in bond for temporary storage and then re transported out of the country

store outbound bonded goods

a. international transshipment goods are mainly goods of entrepot trade

the so-called entrepot trade refers to the trade carried out through a third country instead of being directly traded between the exporting country and the final importing country in international trade

b. goods supplied to international means of transport

supplies to international means of transport, including international transport ships and aircraft, fuel, materials, spare parts required, and beverages, food, tobacco and alcohol required by international means of transport service personnel, are tax-free according to international practice

c. duty free goods

duty free goods shops set up in the isolation zone of airports, ports, stations and border ports open to the outside world and on inbound and outbound means of transport with the approval of the state, which are imported from abroad and enter the supervised warehouse approved by the customs, are supplied to the passengers who have gone through the exit procedures, that is, blockboard gb/t5849 ⑴ 999, or the passengers who have not gone through the entry procedures in China, with the nature of storing outbound goods, It can also be included in the scope of storing outbound bonded goods

② bonded goods for processing and production

bonded goods for processing and production refer to raw materials, parts, components, packaging materials (hereinafter referred to as materials) imported from abroad and bonded by the Customs for the purpose of processing and the purpose of this meeting is to exchange innovative scientific and technological achievements in the field of non-ferrous materials in recent years and assemble export products with achievements, as well as finished products and semi-finished products produced with these materials

bonded goods for processing and production include:

a. imported materials processed with bonded materials approved by the customs, as well as finished products and semi-finished products produced with bonded imported materials

b. imported materials processed with bonded imported materials approved by the customs, as well as finished products and semi-finished products produced with bonded imported materials

c. materials and parts imported by foreign-invested enterprises approved by the Customs for the performance of product export contracts, as well as finished and semi-finished products produced with bonded imported materials and parts

③ bonded goods with deferred tax approval

bonded goods with deferred tax approval are allowed to enter the country with deferred tax formalities, and finally go through import tax payment or tax exemption procedures without being transported out of the country

the bonded goods approved for tax deferment include:

A. parts and components for domestic maintenance of foreign goods

this kind of spare parts (excluding parts and components for maintenance of imported durable consumer goods) can be exempted from tax if they are used for maintenance within the warranty period; If it is used for maintenance outside the warranty period, it will be taxed. At the time of import, the customs approves the entry into the bonded warehouse, postpones the tax payment procedures, and handles the import tax payment or tax exemption procedures when it is used for maintenance

b. foreign exchange duty-free commodities

after being imported from abroad, they enter the supervised warehouse approved by the customs, and then are sold by the foreign exchange duty-free stores approved by the state to the foreign exchange duty-free stores of all kinds of labor personnel going abroad

the above three categories of bonded goods must be stored in bonded warehouses, except that processing trade goods can be stored in bonded warehouses and then extracted for processing and production, or can be directly sent to bonded factories, bonded groups or processing trade processing plants for processing and production. After the bonded goods are stored in the bonded warehouse for a period of time, they will flow to all aspects: some will be transported out of the country, some will be sent to bonded factories, bonded groups or processing plants, some will be transferred to general imported goods for domestic market, and some will be transported abroad

bonded goods can also be divided into three categories according to the form of Customs Supervision: bonded goods for processing trade, bonded goods for storage, and bonded goods for regions

(II) customs declaration procedures

1. Filing application for bonded