This column shall be filled in with the abbreviation or code of trade mode corresponding to the code as provided by the Customs according to actual situation. One customs declaration form can only be filled with one mode of trade.
The Record List of Inbound (Outbound) Goods via Export Processing Zone, which is to be completed by enterprises within the export processing zone, shall be filled with the abbreviation or code of supervision mode applicable to goods of the export processing zone.
Filling requirements for special circumstances concerning the Customs Declaration Form for Processing Trade are as follows:
1. In terms of a small amount of low-value auxiliary materials (not more than USD5,000 in value and falling in prescribed 78 categories), to which the Handbook of Processing Trade is not applied according to the provisions, the column shall be filled in with "low-value auxiliary materials" in the Declaration Form for Import Auxiliary Materials. Where the Handbook of Processing Trade is applied, the column shall be filled in according to the mode of trade specified therein.
2. For the materials imported for processing products for domestic sale, or import of materials for processing of products for domestic sale, by foreign-invested enterprises according to the ratio of domestic or overseas sales, the column shall be filled in with "normal trade" in the Customs Declaration Form for Import Goods.
For foreign-invested enterprises’ export contracts on only use of China-made materials for processing export products, the column shall be filled in with "normal trade" in the Customs Declaration Form for the export of finished goods.
4. For processing trade materials transferred to goods for domestic sale (and finished goods, defective goods and semi-finished goods transferred for domestic sale with supplementary import formalities handled as materials), the Import Declaration Form shall be completed, and the column shall be filled in with "(client-offered/imported) materials for domestic sale"; in case that finished products under processing trade are transferred to the imported goods enjoying tax reduction or exemption by virtue of the Tax Levy/Exemption Certificate, the Import and Export Declaration Forms shall be separately completed, and the column shall be stated as "(client-offered/ imported materials) tax reduction and exemption for finished goods".
5. Where the finished goods under processing trade for export are, for some reasons, returned through import and then re-exported, and imported materials under processing trade are, for materials replacement, returned through export and then re-imported, the column shall be filled with the abbreviation or code of supervision mode for return or replacement corresponding to the record in the Handbook of Processing Trade.
6. Where the stock materials in the Handbook of Processing Trade are transferred to materials under processing for export in the Handbook of Processing Trade, the column shall be filled in with the corresponding mode of processing trade with client-offered or imported materials.
7. For bonded factory's imported or exported goods under processing trade, the column shall be filled in with the corresponding mode of processing trade of client-offered or imported materials as provided in the Handbook of Processing Trade.
8. For domestic sales of leftover materials and byproducts under processing trade, the Import Declaration Form shall be filled with "domestic sales of (client-offered or imported materials) leftover materials".
9. For abandonment of materials and finished goods under processing trade, the Import Declaration Form shall be filled with "abandonment (of imported materials or finished goods)".
General Administration of Customs of the People's Republic of China
Address: No.6. Jianguomennei Avenue, Dongcheng District, Beijing, China Postcode: 100730