118PPT
《园区海关加贸业务操作预期性规定》
Anticipatory Regulations on
Processing Trade
Customs of SIP.
V6.9.1
（中英文试行版，加贸部分）
加贸处于2006年1月18日发布
于2012年8月1日最后更新
This is the latest version revised on Aug.01,2012
(debut on January.18,2006)
第一篇 基础篇
Part One
Basic Chapter
当前工作三大注意
Working Requirements
 第一，办事计划守秩序，反对加急搞特殊；
1. Work with plans, abide by rules and fight against
impatience as well as enjoying privilege
 第二，一切申请出e关，刷新观念向前看；
2. All applications must go through My e Customs,
update concept and look forward.
 第三，海关邮件读仔细，学会贯彻莫敷衍。
3. Read the emails from Customs in great detail,
learn to carry it out instead of being perfunctory.
联系方式
Contact Information
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工作部门：园区海关加贸处
Department: Processing Trade Dept. of SIP Customs
业务范围：
Business scope:
加工贸易(账册备案,变更,单耗申报,外发加工,外设仓库,深加工结转备案,核销,内销审价)
减免税审批(自用物品审批)
Processing trade (handbook registration, handbook amendment, unit consumption application,
outsourced processing, external warehouse, carry-over of bonded goods in processing trade, handbook
verification, price assessment for sale imported materials in domestic market)
Approval of tax levy & exemption of imported equipments (approval of personal articles)
办公传真：69991100
Fax: 69991100
办公地址：苏州市中新路2号7楼704室
Office address: Room 704, 7th floor, No.2, Road Zhongxin, Suzhou
邮政编码：215021
Zip code: 215021
本关行风热线：69991036
Hotline: 69991036
本关行风邮箱：syjc@customs.gov.cn
Email: syjc@customs.gov.cn
园关微博：http://weibo.com/u/2708160482
MicroBlog: http://weibo.com/u/2708160482
南京海关12360
Customs of Nanjing12360
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如果向我们咨询所得结果不能使你满意的或者本关层面也无法解决的，或者对于一些政策性的东
西对本关答复有质疑的可以咨询如下渠道：南京海关025-12360热线。
If our reply could not satisfy you, if there were questions that local Customs could not solve, if
you had any doubt about our answers to policies, you could contact hotline of Customs of
Nanjing (025-12360).
一、受理方式：
1. Acceptance methods
电话受理/网上受理/短信受理/传真受理/来访受理/函件受理
Phone call/online/short message service/fax/visiting/letter
二、受理范围：
2. Scope of acceptance
监管通关（行邮）问题，关税，企业管理，加工贸易，电子口岸，审单，贸易管制，统计，报关
员资格考试等
Questions related to supervision of clearance (post & luggage), tariff, enterprise management,
processing trade, E-port, documents checking, trade control, statistics, qualification test for
Customs declarant and so on.
三、受理内容
3. Content of acceptance
业务咨询/政策咨询/投诉举报/感谢表扬
Business consultation/policy consultation/complaints and reports/appreciation and praise
重要网站
Important Websites
 “我的e关”
My e Customs
 网上加贸处
Processing trade website
 《学习与思考》期刊
Journal of <Studying And Thinking>
 苏州关务论坛
Suzhou forum on Customs business
QQ交流群推荐
QQ Group Number For Reference
 群号码：67997993
QQ group number: 67997993
 群名称：2号报关厅
Name of QQ group: No.2 Customs hall
 管理员：徐昊晗
Administrator: Xu Haohan
 适用对象：从事现场业务的报关员
Target people: Customs declarant doing field operations
 注意事项：与加贸处有业务关系的报关公司请务必参加此群，因为有
关本科的即时性通知以及临时性要求将授权该群予以发布。
Notice: Customs brokers dealing with related processing trade must
make sure to join in this QQ group, because this group has been
authorized to release timely notices and temporary requests of our
section.
杜洋联系方式
Contact Information of DuYang
 MSN方式：
duyang@live.cn
msn: duyang@live.cn

博客方式：
http://sipc.blog.163.com/
Blog: http://sipc.blog.163.com/
 微博方式：
http://weibo.com/dysipc
Microblog: http://weibo.com/dysipc
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邮件方式：
duyang@mycustoms.cn
Email: duyang@mycustoms.cn
第二篇 加贸备案篇
Part Two
Processing Trade
Registration
一般备案岗位分工
Post Division of Record
 初审-高扬燕（69991118）
Preliminary examination handler-Gao Yangyan（69991118）
 科长审批-陈斐（69991133）
Examined & approved by section chief-ChenFei（69991133）
 处长审批-薛泳军（69991180）
Examined & approved by director-Xue Yongjun（69991180）
 担保金（函）收取-施晓红（69991113）
Deposit or letter of guarantee receiver-Shi Xiaohong
（69991113）
电子账册备案岗位分工
Post Division of Record of
E-Book
 初审-杜洋（69991121）
Preliminary examination handler-Du Yang（69991121）
 科长审批-陈斐（69991133）
Examined & approved by section chief-ChenFei（69991133）
 处长审批-薛泳军（69991180）
Examined & approved by director-Xue Yongjun（69991180）
单耗申报岗位分工
Post Division of Declaration on
Unit Consumption
 初审-杜洋（69991121）
Preliminary examination handler-Du Yang（69991121）
 科长审批-蒋雪松（69991117）
Examined & approved by section chief-Jiang Xuesong
（69991117）
 处长审批-薛泳军（69991180）
Examined & approved by director-Xue Yongjun（69991180）
外发加工（外设仓库）岗位分工
Post Division of Outsourced Processing
(External Warehouse)
 初审-许海根（69991122）-卢玲（69991126）
Preliminary examination handler
-Xu Haigen（69991122）-Lu Ling（69991126）
 科长复核-蒋雪松
Reexamined by section chief-Jiang Xuesong
 外设仓库增加一级审批：
 处长审批-薛泳军
An additional examination & approval of external warehouse:
Examined & approved by director-Xue Yongjun
各项业务审批级别
Examination & Approval Level for Each Kind of Business
业务大类
Business Scope of
Major Categories
备案
Registration
变更
Change
风险担保金收取
Acceptance of Risk
Deposits
业务细类
Business scope in detail
关员
Staff
科长
Chief
处长
Director
深加工结转（电子、纸质）Carry-over of bonded goods in processing trade (electronic and paper material)
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电子化手册备案资料库、归类审核 Record database of electronic handbook、audit by classification
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电子化手册备案 Record of electronic handbook
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首办企业 First setup enterprise
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不作价设备 Non-priced setting equipment
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电子化手册单耗申报 Unit consumption declaration of electronic handbook
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国际服务外包业务进口货物（备案及变更）International service outsourcing business of imported goods
(record and changes)
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零星辅料备案 Record of sporadic auxiliary
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联网监管资格审批 Approval of qualification of network supervision
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联网监管帐册备案 Record of network supervision on E-Book
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电子化手册变更（不包括手册延期）Changes in electronic handbook (not including extension of handbook)
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电子账册H2000备案资料库变更 Changes in database of record of E-Book H2000
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电子账册电子口岸备案归并关系变更 Changes in E-port recording and merging relationship in E-Book
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外发加工 Outward processing
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外设仓库 External warehouse
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风险担保金征收、清退 Levy and return
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风险担保金减、免 Reduction and exemption of risk deposits
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关长
Senior officer
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1、电子账册
（E账册）
1 、Electronic Book
(E-Book)
联网监管特点概述
Overview of Networking
Supervision Characteristics
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经营资格、经营范围（HS前4位）、加工生产能力一次性审批，取消对加工贸易合同
的逐票审批；
Conduct one-off examination & approval of business qualification、business scope
(the first four of HS)、processing & producing capacity, cancel the examination and
approval of each processing trade contract.
建立以企业为单元的电子账册，实行与企业物流、生产实际接轨的滚动核销制度；
Built E-book base on the unit of each enterprise, carry out the scrolling verification
system which align with the enterprise’s logistics and actual production.
企业可以自主通过网络向海关申请办理审批、备案等电子手续，取消手册必须经过报
关公司录入的手续；
Enterprises can apply for customs registration and approval online by themselves,
while cancelling handbook key-in procedures by customs broker.
商品的归并与单耗报核前申报。
The classification and unit consumption of goods must be applied before E-Book
verification.
企业准入条件
Enterprise Entry Criteria
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具有加工贸易经营资格；
Qualifications of processing trade business
 在海关注册，并已在主管海关加工贸易监管部门备案；
Have been registered in the customs and recorded in the department in charge
of customs processing trade business
 海关管理A类、AA类企业；
Class A, Class AA enterprise under the customs administration
 属于生产型企业，具有加工生产加工贸易货物的设备、厂房、工人等基本条件。
Belong to production-oriented enterprises, and possess basic conditions
including equipment、factories、workers and so on for processing trade goods
联网监管资格审批资料
Materials for Examination & Approval on
Network Supervision Qualifications
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《加工贸易联网监管申请表》；
《Application form for processing trade network supervision》
《中华人民共和国南京海关适用A类管理决定书》（复印件）；
《Written decisions applicable to class A management in Nanjing Customs of
People's Republic of China》(copy)
经商务部门批准的《联网监管企业加工贸易业务批准证》；
《Certificate for processing trade business of network supervision》approved
by the Department of Commerce
经商务部门批准的《经营范围清单》（HS前四位编码）；
《List of business scope》approved by the Department of Commerce (the
first four of HS)
生产能力证明。
Production capacity certificate
海关审批流程
Customs Examination & Approval
Process
 初审（杜洋）接单；
Order taker of preliminary examination: Du Yang
 科长（陈斐）复核；
Reexamined by section chief: Chen Fei
 处长（薛泳军）审批；
Examined & approved by director: Xue Yongjun
 备案科制发《加工贸易联网监管通知书》。
Section of record issues《Notice of Processing Trade Network
Supervision》
联网监管资格审批注意事项
Note of Examine & Approval on
Network Supervision Qualification
 《经营范围清单》为4位商品编码级别；
《List of Business Scope》refers to the 4-level commodity code
 神州数码国信信息技术（苏州）有限公司为园区联网监管第三方服务商，
具体事宜请先向其咨询；
Digital Guoxin IT (Suzhou) Co., Ltd is the third-party service provider of
network supervision in SIP. For details, please consult with them first.
 《加工贸易联网监管通知书》将由神码具体通知企业前来本科（杜洋处）
领取。
Digital Guoxin IT (Suzhou) Co., Ltd will inform enterprises to get the
《Notice of Processing Trade Network Supervision》at the section
which is under charge of Du Yang.
联网监管的技术准备
Technical Preparation for Network
Supervision
 《加工贸易联网监管通知书》；
《Notice of Processing Trade Network Supervision》
 神州数码国信信息技术（苏州）有限公司负责具体咨询与操作；
Digital Guoxin IT (Suzhou) Co., Ltd is in charge of specific
consultation and operation
 神码免费客服热线：400-100-4091
Free customer service hotline: 400-100-4091
电子账册备案资料库准备
Record Database Preparation of E-Book
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备案资料库（原商品参数库）按以往原则并结合以下两点整理；
Record database (the original merchandise parameter library) can be
summarized by original principle and below two points.
备案资料库应符合规范申报要素要求；
Record database should meet the requirements of standard declaration
elements.
商品归并关系应参照《海关总署2010年第55号关于实施<加工贸易联网监管进出
口商品归并规则（试行）>的公告 》；
Merger of import and export goods should follow the No.55 announcement
released by the General Administration of Customs in 2010 “ Merging Rules of
Import and Export Commodities under Processing Trade Network Supervision ”
(preliminary examination implementation)
以上信息应在电子账册正式备案前准备完毕。
All the above information should be fully prepared before the official record of
E-Book
电子账册正式备案审批资料
Examination & Approval Materials of
Official Record of E-Book
 《加工贸易联网监管业务审批表》
《Approval form of processing trade network
supervision business》
 《备案资料库（项号级）》
《Record database (level of item number)》
电子账册正式备案审批流程
Examination & Approval Process of
Official Record of E-Book
 专管员审批（综合科关员）
Examined & approved by handler (official of Integrated Department)
 备案关员审批（杜洋）
Examined & approved by record official (Du Yang)
 科长审批（陈斐）
Examined & approved by section chief (Chen Fei)
 处长审批（薛泳军）
Examined & approved by director (Xue Yongjun)
电子账册审批注意事项
Cautions on Examination & Approval
of E-Book
 “电子账册切换备案”所需资料以及办理流程同“正式备案审批”
The materials and process for record of E-Book switching is same
as the examination & approval of official record.
 备案资料库（项号级）准备时请注意规范申报要素填写
Pay attention in filling the elements which are the requirements of
declaration specifications when preparing record database (the level
of item number).
 以往料号级的备案资料库无须提供，但需要自行保存
No need to provide the record database of past material codes, but
need to be stored by yourselves.
电子账册的正式备案与过机
Official Record & Going Through the
Customs Machine of E-Book
 经营范围账册备案（IT账册）
Account record of business scope (IT accounts)
 便捷通关账册备案（E账册）
Account record of convenient customs clearance (E-Book)
 商品归并关系备案（电子口岸）
Record of the merger of goods (E-port)
经营范围账册备案与过机
Record and Going Through the Customs
Machine of Business Scope
 海关签字完毕的《加工贸易联网监管业务审批表》（复印件）
Examination & Approval Form of processing trade network
supervision business - signed by Customs (copy)
 注明预录入KP号码
Note the pre-entry of KP number
 初审（杜洋）转岗
Preliminary examined by Du Yang (transferred to a new job)
 复审（陈斐）通过
Reexamined by Chen Fei
 生成IT账册号码
Automatically generate IT account number
 单证上请标注“经营范围备案”
Mark “business scope record” on documents
便捷通关账册备案与过机
Record and Going Through Customs
Machine of Convenient Customs Clearance
 海关签字完毕的《加工贸易联网监管业务审批表》（复印件）
Examination & Approval Form of processing trade network
supervision business - signed by Customs (copy)
 注明预录入KP号码
Note the pre-entry of KP number
 初审（杜洋）转岗
Preliminary examined by Du Yang (transferred to a new job)
 复审（陈斐）通过
Reexamined by Chen Fei
 生成E账册号码
Automatically generate E-Book number
 单证上请标注“通关账册备案”
Mark “E-Book record” on documents
商品归并关系备案与过机
Record and Going Through Customs
Machine of the Merger of Goods
 海关签字完毕的《加工贸易联网监管业务审批表》（复印件）
Examination & Approval Form of processing trade network
supervision business - signed by Customs (copy)
 初审（69991090）在电子口岸直接审批通过
Preliminary examination (69991090) will be directly passed and
approved by E-port
 单证上请标注“归并关系备案”
Mark “record of merger” on documents
经营范围账册增补
Supplement to Business Scope
 《电子账册备案资料库（H2000）变更申请书》（K表）
Change application form of E-Book record database (H2000) (Form K)
 商务部门“批准证”以及“经营范围清单”（四位HS Code）
Approval certificate and list of business scope which are issued by
Commercial Department (the first four of HS Code)
 初审（杜洋）转岗
Preliminary examined by handler (Du Yang) (transferred to a new job)
 科长（陈斐）复审
Reexamined by section chief (Chen Fei)
 “账册号码”栏填制需变更的IT号码
Need to be changed IT number should be written in the column of
account number
便捷通关账册（E账册）变更
Changes on Accounts of Convenient
Customs Clearance (E-Book)
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《K电子账册备案资料库（H2000）变更申请书》（K表）
Change application form of K electronic account record database (H2000)
(Form K)
初审（杜洋）转岗
Preliminary examined by handler (Du Yang) (transferred to a new job)
科长（陈斐）复审
Reexamined by section chief (Chen Fei)
“账册号码”栏填制需变更的E账册号码
Need to be changed E-Book number should be written in the column of
account number
涉及E账册“核销周期”或“结束有效期”变更的仍由综合科办理
Any E-Book changes of bonded verification period or the terminal date of
valid term should be transacted by Integrated Department
由“我的e关”制单
Lists are made by “My e Customs”
商品归并关系变更
Changes on Merging Relationships
of Goods
 《L电子账册归并关系（电子口岸）变更申请书》（L表）
Change application form of L electronic account merging
relationships (E port) (Form L)
 初审（69991090）在电子口岸直接审批通过。
Preliminary examination (69991090) should be directly passed
and approved by E-port
 由“我的e关”制单
Lists are made by “My e Customs”
电子账册变更注意事项
Notices on Changes of E-Book
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电子账册在变更数据已发送未审批时，新的申请数据将不能发送；
If the changed data in E-Book has been submitted for approval, the new data can not
be submitted.
请企业合理安排账册变更计划以及结合海关审批节奏安排一定提前量（5个工作日）；
Enterprises should make E-Book changing plans appropriately and make sure to apply
it 5 working days ahead in order to meet the requirements of customs approving
process.
请注意如下三个日期是否超期：IT（经营范围）账册结束有效期、E（便捷通关）账册结
束有效期、E账册本次核销日期；
Please pay attention to the following dates in case they exceed the deadline: term of
validity of IT accounts (business scope)、term of validity of E-Book、date of current
bonded E-book’s verification.
为避免耽误其他变更业务，企业方面切勿盲目、频繁进行变更申请，一定要建立内部统
筹协调机制。
Enterprises should set up internal change management guideline to avoid applying
change service blindly or frequently which maybe will influence other normal change
application.
电子账册规范申报
Declaration of Specifications
in E-Book
 《电子账册规范申报要点》
Key points of E-Book specific declaration
 《园区海关加贸处规范申报要素释义》
Explanations on specific declarations in processing
trade business of Suzhou Industrial Park
2、不作价设备
（D手册）
2、Non-evaluated Equipment
(Handbook D)
D手册备案基本资料
Basic Materials for Record of Handbook D
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备案表、纸质手册；
Record sheet、paper handbook
审批表；
Approval Form
商务主管部门批准的《加工贸易不作价设备备案申请表》、《加工贸易不作价设备批准证》；
Application form of non-evaluated equipment record of processing trade and approval
certificate of non-evaluated equipment of processing trade approved by the Competent
Commerce Department
经商务主管部门批准的加工贸易进口不作价设备合同（协议）；
Contract (treaty) of non-evaluated equipment of processing trade approved by the
Competent Commerce Department
《加工贸易不作价设备申请备案清单》 ；
Record List of application for non-evaluated equipment of processing trade
保证函
Letter of guarantee
关于设备的说明文件（如名称、功能原理、归类理由、生产对象、图片等） ；
Documents for explanations about equipment (such as name、functional theory、reason
for category、production targets、picture etc.)
代理加工贸易委托协议书；The proxy processing trade entrustment agreement
D手册备案（变更）审批流程
Approval Process of Records (Changes)
of Handbook D
 初审（高扬燕）接审单、过机
Examination list receiving, going through customs machines are handled
by the preliminary examination person (Gao Yangyan)
 复审科长（陈斐）审核
Reexamined by section chief (Chen Fei)
 处长（薛泳军）审批
Approved by director (Xue Yongjun)
 复审（陈斐）过机
Go through customs machines once again is handled by Chen Fei
 初审（高扬燕）打印、签发
Printed and issued by the preliminary examination person (Gao Yangyan)
D手册备案注意事项一
Note 1 on Record of Handbook D

经营企业进口不作价设备，须在加工贸易合同（协议）中列明进口不作价设备的价格以及支付条款（即列明外商以
免费方式提供，不需加工贸易经营企业付汇进口、也不需用加工费或差价偿还设备款），合同加盖正本公章或合同
专用章；
Enterprises running business of import non-evaluated equipment must list the prices of import non-evaluated
equipment and terms of payment clear in the processing trade contract (indicate that the foreign trader provides the
equipments freely and the enterprise running business of processing trade do not need payments of import, no
need to pay for equipment using processing fees or price difference ), the contract should be stamped the original
seal or specific seal used for contracts.

《保证函》必须声明的事项：
1、设有独立专门从事加工贸易（即不从事内销产品加工生产）的工厂或车间，且不作价设备仅限在该工厂或车间使用；
2、未设有独立专门从事加工贸易的工厂或车间、以现有加工生产能力为基础开展加工贸易的项目，使用不作价进口设备
的加工生产企业，在加工贸易合同（协议）期限内，年加工产品70％以上出口；
3、该不作价设备用于哪一本对应的加工贸易备案手册或者合同，并保证手册或合同结束时及时办理设备退运、补税或者
变更等海关监管手续
Items which must be stated in the letter of guarantee:
1、There are specific factories or workshops for processing trade business individually (they are not used for any
domestic business processing) and the non-evaluated equipment can only be used in such factories or workshops
2、The companies which do not have specific factories or workshops for processing trade business need to use nonevaluated equipment base on current producing capacity. The company should export at least 70% of their annual
goods within the legal term of processing trade contract.
3、The non-evaluated equipment should be used according to the record handbook or contract of processing trade.
When the handbook or contract meets its deadline, then the customs supervision process such as the returning of
the equipment 、the payment of an overdue tax or changes should be going through in time.
D手册备案注意事项二
Note 2 on Record of Handbook D



D手册禁止备案《外商投资项目不予免税的进口商品目录》、《进口不予免税的
重大技术装备和产品目录》 所列商品；
The goods list on the《Catalog of imported goods which not exempted from
duties from foreign investment projects》as well as the《Catalog of imported
major equipment and products without exemption》is not allowed to put on
records of Handbook D.
D手册禁止备案《禁止进口机电产品目录》中的机电产品 ；
Handbook D prohibits putting on record mechanical and electrical products
listed on the《Catalog of imported mechanical and electrical products》which
are prohibited.
进口期限在半年以内的不作价设备（限模具、单台设备），按暂时进口货物办理
通关手续；
Non-evaluated equipment (only moulds and single equipment) which are
imported less than half a year should go through customs procedure according
to the way the temporary import goods do.
D手册备案注意事项三
Note 3 on Record of Handbook D
 D手册备案时，请严格按照规范申报要素完整填写；
When putting handbook D on record, please fill in the forms
exactly according to the specifications of declarations
 表头备注栏填写：“特案”征免方式，免关税，征增值税”；
Footnote columns on top of the form should write: levy and
exemption methods of special cases 、exemption of
customs tariff、VAT
 前述备案注意事项请在相关单证中以荧光笔突出显示，以便
于审核时提高效率；
The notices stated above should be marked with a
highlighter in related documents in order to improve the
efficiency of verification
D手册变更基本资料
Changes on Basic Materials of Handbook D
 商务主管部门批准的“加工贸易不作价设备批准证”变更证明；
Certificate of changes in approval certificate of processing
trade non-evaluated equipment which is approved by the
Competent Commerce Department
 加盖企业公章的变更申请表；
Change application form stamped with the company chop
 D手册
Handbook D
 代理加工贸易委托协议书
The proxy processing trade entrustment agreement
D手册变更注意事项
Notices on the Changes of Handbook D
 不作价备案批准有效期为1年；
The validity term of the non-evaluated equipment’s record approval
is one year.
 有关设备必须在1年以内进口完毕，超过1年的可以在有效期内予以展
期，但展期后的手册仅限于办理已经进口不作价设备的海关监管手续
Related equipment must be imported completely within one year,
those which last more than one year could be extended its deadline
within the validity term, but the handbook with extension can only go
through the customs supervision procedure of the non-evaluated
equipment which have already been imported.
 展期后的不作价设备手册不得再用于进口或者增补
Non-evaluated equipment handbooks with extension should not be
used for import or supplement.
D手册业务延伸
Business Extension of Handbook D
 不作价设备可以在享受同等税收待遇的不同企业之间结转；
Non-evaluated equipments could be carried-over between the different
enterprises which with the same tax treatment
 来料加工装配厂以外商提供的免税进口不作价设备出资设立外商投资法
人企业转型法人企业时，可以向海关办理不作价设备减免税结转。
When companies of processing and assembling supplied materials set
corporate enterprises with foreign investment with the tax-free import
non-evaluated equipment which are provided by foreign traders, they
can ask customs for carry-over of reduction and exemption of nonevaluated equipment
3、规范申报
Standardized Declaration
电子化手册备案资料库
Record Database of Electronic Handbook







一个企业原则上只能有一个资料库；
One company can only have one database in principle.
手册需变更时必须先变更对应的资料库商品项；
The corresponding commodity items in database should be changed firstly before the handbooks changed.
生产型企业建立备案资料库时选择以“加工单位”为管理对象，外贸公司选择以“经营单位”为管理对象；
When production-oriented companies build record database, they should choose processing sections as
objects being managed and foreign trade companies should choose business organizations as objects
being managed
备案资料库需严格按照当年商品规范申报要求申报要素;
Record database should declare elements exactly as the way declarations of specifications of goods
require.
资料库采取纸质单证及电子数据共同审核的方式，企业递交的纸质单证应以简洁明了为原则，料件及成品
应以HS编码从小到大的顺序排列，未有修改的商品项，不要在纸质单证上列出；
Database is checked both in paper documents and electronic database and the paper documents which
companies deliver should follow the principle of being brief and concise, the number of materials and
finished products should be placed from the small HS code to the big HS code and the commodity items
without changes need not be listed on the paper document.
为避免重复作业，保证纸质单证与电子数据的一致，企业在提供纸质单证时一并发送电子数据。
In order to avoid unnecessary work, the data on the paper document and in the electronic database
should be kept the same, companies should send electronic data when they provide paper documents.
办理流程：复审（高扬燕）接单、审批、过机。
Procedure: reviewed by the document receiver (Gao Yangyan)、approval、going through machines.
进出口商品规范申报
Specifications to Declarations of
Import and Export Goods


标准工具书：《海关进出口商品规范申报目录》（2012年版，中国
海关出版社）
Standard books used as tools: 《Catalog of specifications to
declarations of customs import and export goods》(China Customs
Book Concern, published in 2012)
参考文本：《规范申报要素释义》（海关要求及关员经验总结，园
区海关电子化手册规范申报一律按此文本要求填制）
Reference: 《Explanations of elements of specifications to
declarations》(Customs requirements and experiences
summarized by customs staff, all specifications to declarations of
Industrial Park′s customs electronic handbooks must be made and
filled according to this)
4、其他备案业务
Record of Other Business
外发加工所需资料
Required Materials of Outsourced Processing
1、《加工贸易货物外发加工申请审批表》
Application form for approval of outsourced processing of processing trade
goods
2、外发、运回货物清单
Outsourced goods、list of carrying back goods
3、外发加工协议（随附工艺流程图，并标明外发工序）
Outsourced processing agreement (with additional process diagram of craft
and mark the order of outsourced processing procedure)
4、承揽企业海关注册登记证（复印件）
Customs Registration Certificate of the company (copy)
5、承揽企业生产能力证明（复印件）
Certificate of production capacity of the company (copy)
6、承揽企业营业执照（复印件）
Business license of the company (copy)
（须由“我的e关”制单）
Lists must be made by “My e Customs”
外发加工审批流程
Approval Procedure of Outsourced Processing

分类：纸质单证审批和电子登记
Classification: examination & approval of paper document and electronic
registration
 具体流程：
Specific procedure:
（纸质审批）报关公司递单——海关审批——反馈企业留存联
（Paper approval）orders sent by customs broker —— approved by
Customs —— feedback receipts kept by enterprises
（电子登记）企业在“我的e关”平台上录入数据——打印出带二维码的审批
表——报关公司递单——海关审批（含“e关”操作）——取回企业留存联
（Electronic registration）enterprises input data into “My e Customs” —— print
the approval form with two-dimensional code —— orders sent by customs
broker —— approved by Customs (include the operations on “My e
Customs”) —— take back feedback receipts that are kept by enterprises
外设仓库所需资料
Required Materials of External Warehouse






1、外设仓库（厂房）审批表
Approval form of external warehouse (factory workshops)
2、仓库（厂房）租赁协议
Rental agreement of external warehouse (factory workshops)
3、仓库（厂房）操作流程
Operational processes of external warehouse (factory workshops)
4、出租方营业执照（复印件）
Business license of the lender (copy)
5、仓库（厂房）产权证书（复印件）
Patent certificate of external warehouse (factory workshops) (copy)
6、仓库（厂房）消防验收意见书（复印件）
Submissions of inspection on fire fighting equipment of external
warehouse (factory workshops) (copy)
深加工结转关封审批流程
Approval Process of Carry-over of Bonded
Goods in Processing Trade
 电子关封
Electronic approval sheet
审批（卢玲）系统中直接审批
Direct approval via system by Lu Ling
 纸质关封
Paper approval sheet
审批（卢玲或许海根）签字审批，签章发放
Approval and sign by Lu Ling or Xu Haigen, then stamped and issued
（无论转入或者转出，纸质申请表须在“我的e关”登记）
Whether it is inward transfer or outward transfer, the relative paper form
must be registered in “My e Customs”
零星辅料备案资料
Record List of Fragmentary Supplementary
Materials
 《加工贸易5000美元以下辅料保税登记申请表》；
Bonded registration application form for supplementary materials under
5000 dollars of processing trade
 外商提供的发票、签订的加工合同、运单；
Invoice、signed processing contracts and waybill which are provided
by foreign traders
 如果经营单位与加工单位不同，应至加工地主管海关办理，同时提交双
方签订的委托加工合同。
If the business unit is not same with the processing unit, please turn to
the competent customs which the processing unit is under charge of to
go through certain procedures and submit the entrusted processing
contract signed by both parties.
零星辅料备案注意事项
Notices on Record of Fragmentary
Supplementary Materials






必须由外商提供，用于“一般贸易”方式下的商品加工出口；
Must be provided by foreign traders and can apply to commodity export processing under
general trade
金额必须在5000美元（含）以下，不同币制的按当月汇率折算后填制在金额栏内；
The amount of money must less than 5000 dollars (including 5000 dollars), and foreign
currency must be exchanged according to the exchange rate of the current month before
filling the amount column
必须在78种辅料范围之内；
Within the list of 78 kinds of supplementary materials
必须准确填报单耗，如标签的损坏之类不得纳入工艺损耗；
Please be precise when filling or reporting unit consumption, for example damage of the
labels should not be included in the loss of process
不得故意拆分金额，提供虚假合同；
Do not deliberately split the amount and do not provide fake contracts
所有单证上必须盖有经营单位的正本印章，所有单证均一式两份，一份海关盖章后企业报关
用，一份海关留底存档；
All documents must be with the original seal of the business unit, and all documents must
have 2 copies, one for company declaration after being sealed by customs and another for
customs as record.
零星辅料备案流程
Record Process of Fragmentary
Supplementary Materials
 经办关员（高扬燕）接单、审核、签发
Orders are taken by customs staff (Gao Yangyan)、receive、
examination、check and issue
 报关员须登记签收
Declarants must register and sign before receiving
5、电子化手册
5、Electronic Handbook
（B/C手册）
(B/C Handbook)
电子化手册备案基本资料
Basic Materials for Record of Electronic Handbook







《苏州工业园区海关加工贸易备案审批表》；
Approval form of processing trade record of Suzhou Industrial Park Customs
《代理加工贸易委托协议书》；
The proxy processing trade entrustment agreement
情况说明(包括申办手册原因，老手册报核计划）
Case description (including the reasons for applying for handbooks and
reporting and cancelling after verification of the old ones)
经营企业对外签订的合同或者协议；
The contracts or agreements that business units sign with other companies
商务主管部门出具的《加工贸易加工企业生产能力证明（表二）》
Production capacity certificate of processing companies of processing trade
provided by the Competent Commerce Department
商务主管部门签发的《加工贸易业务批准证》；
《Approval certificate of processing trade》issued by the Competent Commerce
Department
《进口料件/出口成品申请备案清单》以及《成品对应料件单损耗情况》。
《Record application list of import items or export finished product》and《Raw
material’s unit consumption situations of the related finished goods》
（或有事项）提交资料
Submit Materials
(Regarding Matters that Might Happen)
经营企业委托加工的，应当提交经营单位和加工单位签定的委托加工合同；
If business unit want to commission others for processing, it should submit
contract of commission business of processing signed by the business unit
and the processing unit.
 属管制商品的，须提交归口主管部门的监管证件（目前涉及到的主要是进口
食糖的配额管理）；
The goods under control must submit the regulatory document provided by
the related department (for the current it mainly includes quota management
of import sugar).
 开展异地加工贸易的，须提交经营单位主管海关盖章许可的《中华人民共和
国海关加工贸易异地加工申请表》；如由加工单位向海关办理合同备案手续
的，还须提供经营单位出具的委托书；
If the processing trade is not carried out in local areas, then need to provide
the PRC of the application form for off-site processing in customs processing
trade; if it is the processing unit that turns to customs to go through record
procedures, then need to provide the certificate of entrustment issued by the
business unit.

首办企业需提交的资料
Submit Materials that Companies Firstly Transacting
Business of Record for Processing Trade Business
首次办理加工贸易备案业务的企业,应补充提交下列单证（复印件加盖正本公章）,由海关建立加工贸易企业档案。
Companies firstly transacting business of record for processing trade business should provide the following
documents (copies stamped with company chop). The processing trade enterprise files is established by
customs.
首办加工贸易企业档案目录（写明企业名称、海关注册编码、随附档案清单）
Catalog of the files of companies firstly transacting business of record for processing trade business (write
clearly the name of the company、customs registration number 、list of files)
 报关注册登记证书；Customs registration certificate
 设备清单；List of equipment
 工艺流程；Craft procedure
 企业营业执照；Business license of the company
 税务登记证；Tax registration certificate
 外商投资企业批准证书； Approval certificate of Foreign-invested enterprise
 进出口资格登记表；Import and export qualification registration form
 厂房所有权的证明资料（房产证或厂房租赁合同）；
Proof of ownership of factory plants (real estate license or plant leasing contract)
 仔细阅读《加工贸易残次品及边角料处置事项告知书》、《加工贸易企业手册延期及报核事项告知书》、
《加工贸易企业单耗申报告知书》三份告知书，并提交企业法人代表签字、加盖企业印章的《告知书回执》。
Read the following three informing letters in details: informing letter of dealing with processing trade
defective products and scraps, informing letters of extension and cancelling after verification of manuals of
processing trade enterprises, informing letter of unit consumption declaration of processing trade
enterprises and submit the receipt of informing letters signed by legal representatives of the company and
with the original seal of the company.
资料提交注意事项
Notices on Submitting Materials
 资料次序请按上述顺序排列；
The order of materials should be made according to the above
statements.
 经营企业在其《加工贸易加工企业生产能力证明》的有效期限内再次申
请备案的，海关收取加盖企业印章的《加工贸易加工企业生产能力证明》
复印件；
If business units want to apply for a second record within the validity
term of《Production capacity certificate of processing company of
processing trade》, then the customs should charge the copy of
《Production capacity certificate of processing company of processing
trade》with the original seal of the company on it.
 《房权证》 “我的e关”已备案的，无需提供。
No necessary to provide the《Property right certificate》, if it has
been recorded in “My e Customs”.
加工贸易禁止类商品管理
Management on Prohibited Goods in
Processing Trade Business
目前加工贸易禁止类商品目录，以下述两个公告为准：
Nowadays the catalog of prohibited goods in processing trade business
is mainly base on the following two announcements.
 海关总署、商务部2009年第37号公告 共计1759项商品编码；
No.37 announcement released by Customs Head Office and Commerce
Department in 2009, 1759 product codes in total
 海关总署、商务部2010年第63号公告 增列44项商品编码。
No.63 announcement released by Customs Head Office and Commerce
Department in 2010, adding another 44 product codes
列入上述禁止类商品目录的，除特别标注外，不得在备案资料库和电子化手
册中备案
The goods listed above must not be recorded in record database and
electronic handbooks except those with special notes.
禁止类商品备案注意事项
Notices on Record of Prohibited Goods






列入禁止类商品目录，凡用于深加工结转的，不按加工贸易禁止类进口商品管理：
Those goods listed in the catalog of prohibited goods used for carry-over of bonded goods in processing
trade will not be managed in the way of the prohibited import goods of processing trade.
用于深加工结转转入，或从具有保税加工功能的海关特殊监管区域内企业经实质性加工后进入区外的商品；
Those goods used for inward carry-over of bonded goods in processing trade or transferred out through
substantial processing by the companies within the special customs supervision regions with bonded
processing functions.
用于深加工结转转出，或进入具有保税加工功能的海关特殊监管区域内企业加工生产的商品，前述商品未经
实质性加工不得直接出境 ；
The goods used for outward carry-over of bonded goods in processing trade or those produced and
processed by the companies within the special customs supervision regions with bonded processing
functions can not be allowed to leave the country without substantial processing.
“实质性加工”的标准，参照“非优惠原产地规则中实质性改变标准”(海关总署令第122号)执行
The standards of substantial processing can refer to the standard of substantial changes in the rules
applicable to the non-preferential production original places (No.122 order released by Customs Head Office)
基本标准：税则归类改变 Basic standard: Changes in tariff classifications
补充标准：从价百分比、制造或者加工工序 Supplementary standard: Ad valorem percentage、production
or processing procedures
前述商品在备案时，应在商品品名前首字节注明“[深]” ；
When recorded, please mark “deep” in front of the first letter of the names of the goods listed above.
本页内容同等适用于电子账册（E账册）。
This page also applies to the electronic account book (E-Book)
加工贸易限制类商品管理
Management of Restricted Goods in
Processsing Trade Business
目前加工贸易限制类商品目录，以下述三个公告为准：
Now the catalog of the restricted goods in processsing trade business
is mainly based on the following three announcements.
 商务部 海关总署2007年第44号公告
No.44 announcement released by the Customs Head Office and
Commerce Department in 2007
 商务部 海关总署2008年第97号公告
No.97 announcement released by the Customs Head Office and
Commerce Department in 2008
 商务部 海关总署2008年第120号公告
No.120 announcement released by the Customs Head Office and
Commerce Department in 2008
限制类商品备案注意事项
Notices on Record of Restricted Goods
 以深加工结转方式备案的限制类商品，备案时免予征收台帐保证金。
Restricted goods recorded in the way of carry-over of bonded goods in
processing trade need not to pay ledger deposits.
 该部分加工贸易业务不得以来料加工和进料加工方式直接进、出口。
This part of processing trade business can not be directly imported or
exported in the way of the processing and feed processing
 前述商品在备案时，应在商品品名前首字节注明“[深]”（中括号为英文半
角字符）。
When recorded, please mark “deep” in front of the first letter of the
names of the goods listed above (using English half-width character for
bracket)
限制类商品银行保证金台帐管理
Bank Deposit Account Management of
Restricted Goods





开展限制类商品加工贸易业务实行银行保证金台帐“实转”管理。企业按照海关管理
类别缴纳台帐保证金
Implement the management of the actual transfer of bank deposit accounts when it
comes to the processing trade business of restricted goods, companies will pay
ledger deposits according to the customs management category.
AA类企业：不涉及限制类商品，不转
涉及限制类商品， 空转
Enterprises of Class AA: Not involving restricted goods, no transfer
Involving restricted goods, empty transfer
A类企业：空转
Enterprises of Class A: empty transfer
B类企业：按照限制类进口商品应缴税款50%实转
Enterprises of Class B: 50% transfer of tax payable according to the restricted import
goods
C类企业：按照全部进口商品应缴税款100%实转
Enterprises of Class C: 100% transfer of tax payable according to the total import
goods
电子化手册涉及残次品备案注意事项
Notices on Record of Electronic Handbooks
Involving Defective Goods




以电子化手册出口不良品、等外品、残次品的，统一以“XX（残次品）”品名
进行成品备案
When using electronic handbooks to export bad goods、off-grade goods or
defective goods, then use the name “XX (defective goods)” to record the goods
中间产品的不良品、等外品、残次品，统一以“XX半成品（残次品）”品名进
行成品备案
Bad goods、off-grade goods or defective goods in the intermediate goods are
all named “XX semi-finished products (defective goods)” to record the goods
应区分成品、半成品状态备案相对应的单耗关系
Be careful to tell the different unit consumption relationships between the
finished products and semi-finished products
本页内容同等适用于电子账册（E账册）
This page also applies to the electronic book (E-Book)
重复使用包装物备案注意事项
Notices on Record of Using Packaging
Materials Repeatedly






可重复使用包装物是指单独或随同货物进出口，重复使用于进出口货物的包装容器、固定托架、
承载工具等
Packaging materials with multiple use refer to those imported or exported alone or
transported with the goods and can be used as packaging container, mounting bracket,
carrying tools and so on for import and export goods
进出口频次较少的应以“暂时进出货物”贸易方式进行，进出口频次较多的可以备案在手册中
Those goods imported or exported less frequently should be carried out in the way the
temporary import and export goods do and those imported or exported more frequently can
be recorded in the handbooks
以料件、成品项分别备案，品名、规格型号需要完全一致；进口时报在料件项，出口时报在成
品项
Materials and finished items should be recorded separately and the name of the good and the
model specifications should be the same, report them as the material items when importing,
report them as the finished items when exporting
为与普通保税货物相区分，品名须标注“XX（重复使用包装物）”
In order to tell them from the ordinary bonded goods, the goods must be marked “XX
(packaging materials with multiple use)”
同时申报单耗，净耗为1，工艺损耗为0
And report unit consumption, the net consumption is 1, process loss is 0
本页内容同等适用于电子账册（E账册）
This page also applies to the electronic book (E-Book)
电子化手册备案注意事项
Notices on Record of Electronic Handbooks



以加工贸易合同为单元办理电子化手册备案业务的企业，可以在《生产能力证明》
有效期内多次备案；请及时关注本企业手册有效期，及时办理报核手续；
Companies handling record of electronic handbooks regarding processing trade
contract as a unit can repeatedly record within the validity term of production
capacity certificate; please carefully watch the validity term of the handbook of
the company and go through customs of cancelling after verification in time.
以企业为单元办理电子化手册备案业务的企业，应合理预估企业年度加工贸易进
出口量，可在《生产能力证明》有效期内分别办理来料加工、进料加工手册各一
本；请在电子化手册有效期前三个月内准备报核资料，办理新手册备案业务。
Companies handling record of electronic handbooks regarding company as a
unit should estimate the amount of import and export goods of processing trade
appropriately and make separate handbooks of processing and feed processing
within the validity term of production capacity certificate; please prepare the
materials of reporting and cancelling after verification in the last three months of
the validity term of the electronic handbooks and deal with business of making a
new handbook.
未经海关批准，电子化手册不许归并备案。
Electronic handbooks are not allowed to be merged and recorded without the
approval of customs.
电子化手册备案禁止事项
Prohibition Points on Record of
Electronic Handbooks






进口料件或者出口成品属于国家禁止进出口的；
The import materials or export finished products that belong to those the country
prohibits
申请备案的货物属于加工贸易禁止类目录内的 ；
The goods applying for record belong to the catalog of prohibited goods in
processing trade
进口料件属于海关无法实行保税监管的；
The import materials belong to those that the customs can not implement the
bonded supervision
经营企业或者加工企业属于国家规定不允许开展加工贸易的（如D类企业）；
Business units or processing units belong to those that the country do not allow
dealing processing trade business (for example, companies of class D)
未在规定期限内向海关报核已到期手册的；
Those do not report the handbook that have its deadline to the customs within the
prescribed period
本页内容同等适用于电子账册（E账册）
This page also applies to the electronic book (E-Book)
电子化手册备案预录入注意事项
Notices on Pre-entry of Record of
Electronic Handbooks






“批准文号”栏须填写完整，如“（2011）苏园外资进字第00001号”；
The column of approval number must be filled completely, such as No.00001 document of
foreign investment in Suzhou Industrial Park.
“结束有效期”栏不得长于“出口制成品返销截止日期”，且取每月月底；
The column of end of validity term should not be longer than the column of deadline of sold
back the export manufactured goods and both columns are filled at the end of each month.
“进口总金额”栏与“进口料件总值”+“转入”（或按汇率折算后）一致；
The column of the number representing the money spent on importing goods should be the
same with the column of the sum of the number of the total value of import materials and
the number of total money spent on transferring them into the company (after exchange).
“出口总金额”栏与“出口制成品总值”+“转出”（或按汇率折算后）一致；
The column of the number representing the money spent on exporting goods should be the
same with the column of the sum of the number of the total value of export manufactured
materials and the number of total money spent on transferring them out of the country (after
exchange).
平衡检查中，“差额比”控制在1%以内；
In balance check, the ratio of difference should be controlled under 1%.
含组装（或SMT）工序的制成品，如涉及组装料件的损耗率应以0填制。
When it comes to manufactured goods with assembly (or SMT) procedures involving the
loss rate of assembly materials, then the number filled in the form should be 0.
电子化手册备案审批流程
Approval Process on Record of
Electronic Handbooks
 初审（高扬燕）接单、过机；
Orders taken by first examination person (Gao Yangyan), going
through the machines
 复审（陈斐）科长复核，审批；
Reviewed by section chief (Chen Fei), approving
 处长（薛泳军）审批；
Approved by director (Xue Yongjun)
 担保金（施晓红）收取（涉及备案环节风险担保金的）；
Security deposits charged (by Shi Xiaohong) (deposits involving
risks of records)
 科长（陈斐）复审过机、生成手册、发送银行台账。
Reviewed and going through the machines once again by section
chief (Chen Fei), handbooks automatically generated, sent to the
bank ledger
电子化手册变更资料
Materials for Changes in Electronic Handbooks







《苏州工业园区海关加工贸易变更审批表》；
Approval form for changes in customs processing trade in Suzhou Industrial Park
《代理加工贸易委托协议书》；
The proxy processing trade entrustment agreement
【情况说明（如有关员需要）】；
Situation descriptions (if customs staff need them)
【变更合同或协议（如涉及增量的）】
Changes in contracts or agreements (if involving increment)
商务主管部门签发的《加工贸易业务批准证》；
Approval certificate of processing trade business issued by the Competent
Commerce Department
商务主管部门签发的《<加工贸易业务批准证>变更证明》；
Testimony allowing changing the approval certificate of processing trade business
issued by the Competent Commerce Department
《进口料件/出口成品申请备案清单》以及《成品对应料件单损耗情况》。
List of import materials or export finished products applying for record as well as
situation descriptions regarding comparing finished products with relative unit
consumption of materials
电子化手册变更注意事项
Notices on Changes of Electronic Handbooks






变更应当在加工贸易电子化手册有效期内办理；
Changes should be made within the validity term of processing trade handbooks
变更内容应在《<加工贸易业务批准证>变更证明》中“变更项目及变更后的内容”栏详
细填写，同时注意格式规整，便于阅读。
Things needing to be changed should be filled in the column of projects needing to be
changed and the changed content in the testimony allowing changing the approval
certificate of processing trade business
不得以类似“增补成品一批，金额XX”的字样笼统填写；
The column should not be filled in words lacking details such as “supplementing an
amount of finished goods, total sum:XX ”
以往作为详细内容的《情况说明》无须提供；
There is no need to provide situation descriptions which used to describe details
其他注意事项同等适用于电子化手册备案；
Other notices can also apply to the record of electronic handbooks
尤其请各报关公司预录入时仔细核对相关栏位输机内容，确保与批准证上保持一致。
Customs broker should be careful in doing pre-entry in order to make sure that they
are the same with those on the approval certificate.
电子化手册不予变更事项
Non-changeable Points in
Electronic Handbooks
 电子化手册有效期最后两个月不予增补料件金额，请尽快准备报核资料，
并及时办理新手册；
In the last two months of the electronic handbooks’ valid term,
supplementing materials value is not allowed. Please prepare materials
for reporting and checking as soon as possible and deal with business
of making a new electronic handbook.
 经营企业或者加工企业涉嫌走私、违规，已被海关立案调查、侦查，且
案件未审结的，原则上不予增补料件金额。
For business companies or processing companies involving smuggling
or breaking the law which are still under the investgation and detection
of the customs, adding the sum of the value of the matarials is not
allowed in principle.
电子化手册变更海关审批流程
Customs Approval Process of Changing
Electronic Handbooks
 初审（高扬燕）接单、过机
Orders taken by first examination person (Gao Yangyan), going
through the machines
 科长（陈斐）复审
Reviewed by section chief (Chen Fei)
 涉及担保金（施晓红）收取
Security deposits charged by handler (Shi Xiaohong)
 涉及担保金，处长（薛泳军）审批
Approved by director (Xue Yongjun) when involving security deposits
 科长（陈斐）复审过机、发送银行台账
Reviewed and going through the machines once again by section
chief (Chen Fei), sent to the bank ledger
6、风险担保金
（备案环节）
6、Risk Guarantees
(Record Section)
核心规定
Key Regulations
 《苏州工业园区海关加工贸易风险担保收取指导意见（暂行）》
Guidance on receiving risk guarantees of customs processing trade in
Suzhou Industrial Park (provisional version)
 收取条件
Charge conditions
1、首办或者异地——全额；
First dealing with this kind of business or dealing with it not in the
local region --- full amount
2、已被稽查立案或被要求整改——50%；
Those under investigation or required to rectify --- 50%
3、租赁厂房且B类管理——10%；
Renting workshop and belong to the management of class B --- 10%
计算方法
Methods of Calculation





10%
风险担保金=全部料件备案金额×当月适用汇率×综合税率×10%-在帐金额（综合税率，参照当年限制
类银行台帐保证金的收取标准，暂定为22%）
10%
Guarantee fund of risks = sum of the value of total materials on record × exchange rate in the current
month × comprehensive exchange rate × 10% of the amount in the account (comprehensive exchange
rate equals 22% temporarily, refering to the charging standard of deposits of restricted bank ledger)
50%
风险担保金=全部料件备案金额×当月适用汇率×综合税率×50%-在帐金额（综合税率同上）
50%
Guarantee fund of risks = sum of the value of total materials on record × exchange rate in the current
month × comprehensive exchange rate × 50% of the amount in the account (comprehensive exchange
rate equals 22% temporarily, refering to the charging standard of deposits of restricted bank ledger)
全额
风险担保金=∑某料件备案金额*关税税率+某料件备案金额*（1+关税税率）*增值税税率-在帐金额
Total sum of money
Guarantee fund of risks = ∑the amount of money of the value of certain material on record * Tariff rate +
the amount of money of the value of certain material on record *(1 + Tariff rate) * VAT rate - the amount in
the account
含银行保证金实转的，以上计算金额-实转保证金金额
If involving actual transfer of bank deposits, please transfer the actual amount of money
保证金计算保留至千元单位，千元以下四舍五入
The deposits should be kept in the unit of one thousand yuan and those less than one thousand yuan
should do round off
7、电子化手册单耗申报
Unit Consumption Application of
Electronic Handbooks
单耗申报及审核依据
References of Unit Consumption
Application and Audit
 《中华人民共和国海关加工贸易单耗管理办法》（署令第155号）
< Management method of customs processing trade unit
consumption in People′s Republic of China > (No.155 order issued
by the Customs Head Office)
 《园区海关单耗规范申报若干规则》
< Regulations on declaration of unit consumption in customs of
Suzhou Industrial Park >
 海关发布各类申报示例
All kinds of declaration samples published by the Customs
海关单耗、净耗及工艺损耗定义
Customs Definitions of Unit Consumption 、
Net Consumption and Process Loss




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（单耗=净耗+工艺损耗）；
Unit consumption means the amount of materials used within each unit of finished product
under normal processing conditions of processing, including net consumption and process
loss (unit consumption = net consumption + process loss).
净耗，是指在加工后，料件通过物理变化或者化学反应存在或者转化到单位成品中的量；
Net consumption means the amount of materials exist or transferred in the unit finished
product through physical changes or chemical changes after processing.
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；
Process loss means the amount of materials which must be used except the net
consumption but can not exist or transferred in the unit finished product due to the
processing technology, including tangible loss and intangible loss.
工艺损耗率，是指工艺损耗占所耗用料件的百分比。工艺损耗率=1-净耗/单耗*100%。
Rate of process loss means the rate between the amount of process loss and the amount
of the materials being used. The rate of process loss = 1 - net consumption / unit
consumption * 100%.
工艺损耗与损耗的关系
Relationship between Process Loss and Loss

工艺损耗（海关概念的）是损耗的一部分
Process loss (defined by the Customs) is one part of the total loss
 损耗（企业生产概念的）不一定等于工艺损耗
The loss (defined by company production) can not positively equal to the process loss
 工艺损耗的范围≦损耗的范围
The scope of process loss ≦ the scope of loss
 例如，以下损耗即为非工艺损耗：
For example, the following loss belongs to the loss of non-process
（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；
Loss of bonded materials、semi-finished products、finished products caused by sudden power
outages，stop the water or gas, other man-made reasons.
（二）因丢失、破损等原因造成的保税料件、半成品、成品的损耗；
Loss in bonded materials、semi-finished products、finished products caused by lossing or
damaging and other reasons.
（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；
Loss of semi-finished and finished products, damage or shortage of losses caused by force majeure
（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；
Loss caused by the increase of the amount of materials due to the fact that the quality and
specifications of import bonded materials and export goods do not meet the requirements of the
contracts.
（五）因工艺性配料所用的非保税料件所产生的损耗；
Loss caused by using non-bonded materials of process ingredients
（六）加工过程中消耗性材料的损耗。
Loss caused by using expendable materials in processing procedure
另外一些不列入工艺损耗的损耗
Other Loss not Included in the Process Loss
 因测试、研发、调机、打样、维修所产生的成品（半成品）且不能用于
保税出口的，或者期间产生的各类损耗，一律为非工艺损耗；
It shall be treated as non-process loss: all kinds of loss and finished
products (semi-finished products) that produced for testing,
researching and developing, machines setting, sampling, and facility
maintenance which can not be used for bonded export.
 由于生产订单（或者原料规格）所限，导致的尾料（实为余料）损耗，
不列入海关认可的工艺损耗；
Surplus materials caused by the restrictions of production orders do
not included in Customs-approved process loss.
 因不可测定，导致无法量化申报的损耗。
Loss caused by unable to be quantified due to the nature of nondetermination.
单耗申报所需资料
Required Information of the Unit
Consumption Declaring
 《苏州工业园区海关单耗申报审批表》 （由“我的e关”制单）
<Suzhou Industrial Park Customs unit consumption application form for
examination and approval> (documented by “My e Customs”)
 《中华人民共和国海关加工贸易单耗申报单》（由“我的e关”制单）
<The Customs of the People‘s Republic of China processing trade unit
consumption declaration form> (documented by “My e Customs”)

《代理加工贸易委托协议书》（由“我的e关”制单）
<Agent entrusted by the processing trade agreement> (documented by
“My e Customs”)

说明保税单耗关系的随附资料（无纸化，上传至“我的e关”）
Enclosed file of bonded unit consumption relationship (paperless, upload
to “My e Customs”)

《情况说明》（如涉及单耗标准的）
<Instance explanation> (Involving the unit consumption standards)
单耗申报审批流程
Unit Consumption Application Process for
Examination and Approval
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第一阶段：纸质审批 The first stage: Paper file examination and approval
关员初审（杜洋：69991121）Customs officer’s preliminary examination
科长复审（蒋雪松：69991117）Reviewed by section chief
处长终审（薛泳军：69991180）Final judgment of division director
第二阶段：H2000过机 The second stage: Go through H2000 database checking
报关公司发送单耗数据 Customs broker submits data of unit consumption
关员初审过机（单耗与备案时未发生变化的）Customs officer’s preliminary
examination and database checking (unit consumption unchanged comparing
with record period)
科长复审过机（单耗与备案时发生变化的）Review by section chief (unit
consumption unchanged comparing with record period)
单耗核查
Unit Consumption Verification
 单耗核查指令发出（杜洋、蒋雪松、薛泳军）
Commands issued by Du Yang, Jiang Xuesong, and Xue Yongjun
 接受单耗核查下厂
Accept the commands of factory check
 稽查处择日与企业联系下厂事宜
Inspection department will choose a day to contact the enterprises about
the affairs of factory check
 单耗核查不影响企业正常的进出口活动
Unit consumption check shall not affect the normal imports and exports
activities
多工序工艺损耗计算示例
Process Loss Calculation Example of
Multi-process Technology
0.5
1
1
1
1
0.5
工序一 Process 1：工艺损耗 Process loss：0.5+0.5=1；
工艺损耗率 Process loss rate = 1/（0.5+0.5+1+1+1+1）*100%=20%
0.7
工序二 Process 2：工艺损耗 Process Loss：1-0.7=0.3
工艺损耗率 Process loss rate = 0.3/1*100%=30%
该成品最终工艺损耗率 Final process loss rate of the finished product = 1（1-20%）*（1-30%）=44%
单耗申报注意事项
Notices on Unit Consumption Declaration
 单耗申报方式：除服装类或者经海关特别要求的产品（单耗方式）外，
一律以“净耗方式”申报；
Unit consumption declaration approach：except the dress and the
products (unit consumption) was special required by the Customs, all
shall be declared by the way of “net consumption”
 报核前申报条件： A类及以上
Conditions of declaring before reporting：Type A and above
 单耗（包括边角料）样品需要留存备查，如实物、图纸、CAD源文件等；
Unit consumption (contains the leftover material) sample need to be
stored for checking, e.g. entity, blueprint/graph paper, CAD source
files/document, etc.
 因流程拉长，请预留3-5个工作日计划。
Due to the prolongation of process, please reserve 3-5 workdays.
单耗申报“五结合”
Five Combining of
Unit Consumption Declaration
 单耗申报与规范申报相结合
Unit consumption declaration combined with its normalization
 单耗申报与单耗核查相结合
Unit consumption declaration combined with its unit consumption check
 单耗申报与样品留样相结合
Unit consumption declaration combined with its retaining samples
 单耗申报与手册核销相结合
Unit consumption declaration combined with its manual verifying
 单耗申报与企业管理相结合
Unit consumption declaration combined with its business management
翻译者：
The translators：
 Seamas he
 Cherry ni
 Golden Zhu
 Yuki Wu
 James Lu
 Amy Li
 Cynthia chen