Recently, affected by Typhoon "fireworks", a large-scale heavy rainfall process occurred in many places such as Zhejiang, and the bonded goods of some processing trade enterprises suffered varying degrees of losses due to flooding and other reasons.
The affected bonded goods refer to the bonded imported materials and products that cannot be re exported due to loss, shortage and damage caused by force majeure or other legitimate reasons approved by the customs during the processing and export business of processing trade enterprises.
What should bonded goods do
Q: the bonded goods are damaged by flooding and rain and can no longer be used. Can the enterprise handle them by itself?
Remember not to handle it yourself! For the bonded goods affected by processing trade caused by force majeure (such as typhoon, earthquake, flood, etc.), after verification by the customs, if the bonded goods affected by the disaster are lost or, although not lost, completely lose their use value and can not be reused, they can be written off duty-free; If the affected bonded goods lose their original use value but can be reused, the customs shall calculate and levy taxes and tax deferred interest according to the approved price of the affected bonded goods and the applicable tax rate for the corresponding imported materials and parts, and then write off the taxes.
If the raw imported materials and parts corresponding to the affected bonded goods fall within the scope of import license management of the development and Reform Commission, the Ministry of Commerce, the Ministry of ecological environment and their authorized departments, the license shall be exempted from submission.
Q: what supporting materials need to be provided when dealing with bonded goods affected by disasters?
When handling the relevant formalities of bonded goods affected by disasters, the supporting materials to be submitted by the enterprise mainly include: (1) the insurance compensation notice issued by the insurance company; (2) Other valid supporting documents approved by the customs.
Q: what should we do if the factory buildings and warehouses are damaged and there is no place to store bonded goods and non priced equipment?
If the warehouse and plant are damaged and the goods under customs supervision (bonded goods and non priced equipment) need to be transferred to a new place for storage, the enterprise shall report to the competent customs for changing the storage place of processing trade goods.
Q: production was forced to be interrupted, but foreign orders are urgent. Is there any way to resume production as soon as possible?
If the enterprise is unable to continue production due to the disaster, in addition to carrying out self rescue and seeking the help of relevant government departments to resume production as soon as possible, it can also continue production and operation by filing with the competent customs for outward processing in accordance with the regulations, so as to avoid the loss of contract breach caused by delayed delivery.
Q: who should the enterprise report to when it is affected? Do you have contact information?
For the above-mentioned disaster situations and problems, as well as the relevant formalities and specific requirements to be handled, enterprises can directly consult the competent customs, or call the customs hotline: 12360.
Bonded goods of processing trade belong to goods under the supervision of the customs, and enterprises should remember not to handle them without authorization. In case of loss, shortage, damage and other events, processing trade enterprises must report to the competent customs in time, and the customs will send personnel to check and obtain evidence as appropriate. The enterprise shall cooperate and go through relevant formalities according to the requirements of the customs before disposal.