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Administration of Unit Consumption
10/25/2014


I.     Definition

"Unit consumption" means the materials quantity consumed for processing unit finished product by a processing trade enterprise under the normal processing conditions. Unit consumption includes net consumption and technique consumption.

Net consumption means the quantity of the materials that exist in or are converted into the unit finished product through physical change or chemical reaction after being processed;

Technique consumption means, excluding net consumption, the quantity of the materials that must be consumed in the normal processing course but may not exist in or be converted into the finished product because of processing technique, and includes tangible consumption and intangible consumption. Technique consumption rate means the proportion of technique consumption to the consumed materials.

Unit consumption = Net consumption / (1 – Technique consumption rate);


II.    Administration principles for unit consumption of processing trade

The administration of unit consumption shall abide by the general principles of “truthfully declaring and truly verifying and cancelling”, that means a processing trade enterprise must declare the actual unit consumption of its finished products according to the facts and the customs shall verify and cancel according to the unit consumption declared by the enterprise or verified by the customs.


III.   Declaration of unit consumption

Declaration of unit consumption means the act that processing trade enterprises report unit consumption to the customs and that processing trade enterprises declare the unit consumption to the customs according to the actual processing and production. Unit consumption data shall be true and accurate and is important for the customs for approval and handling of unit consumption declared by the enterprises.

Normal case: Before a finished product is exported, transferred for further processing or sold in domestic market, a processing trade enterprise shall truthfully declare its unit consumption to the customs. A processing trade enterprise shall declare the following contents for its unit consumption:

(I)    Name, serial number, unit, specification, mode and quality of the materials and finished products under the processing trade;

(II)   Unit consumption for the finished products under the processing trade;

(III)  In case a same kind of materials for processing trade is composed of both bonded and non-bonded ones, the proportion, name, unit, specification, mode and quality of the non-bonded materials shall be declared.

Special case: In case a processing trade enterprise fails to declare its consumption on schedule by virtue of justified reasons, it shall retain the sample of a finished product and the related documents and file an application in written form before the export, transfer for further processing and domestic sale of the finished product, and the processing trade enterprise may, upon the approval of the competent local supervisory customs, declare its unit consumption before reporting for verification and cancellation.

A processing trade enterprise may apply to the customs for conducting the formalities for changing or revoking the unit consumption, unless:

(I)    export declaration for the bonded finished product has been made;

(II)   transfer for further processing of the bonded finished product has been made;

(III)  domestic sale of the bonded finished product has been applied;

(IV) the Customs has verified the unit consumption; or

(V)  the processing trade enterprise has been put on record by the customs for investigation.


IV.  Query and consultations concerning unit consumption

In case the Customs is in doubt of the authenticity or accuracy of the unit consumption declared by a processing trade enterprise, it shall formulate and issue the Notice of the Customs of the People's Republic of China on the Query of Unit Consumption in Processing Trade (hereinafter referred to as Notice on the Query of Unit Consumption, see Appendix for its format) to notify the reasons for query to the legal representative or agent of the processing trade enterprise.

The legal representative or agent of the processing trade enterprise shall provide the related written materials to the customs within 10 working days as of the acceptance of the Notice on the Query of Unit Consumption.

In case a processing trade enterprise fails to provide the related materials within the time limit specified by the customs, the provided materials are insufficient or it is impossible to determine the unit consumption with the provided materials, the customs shall check and determine the unit consumption.


V.   Recheck of unit consumption

In case any processing trade enterprise has any objection to the verification results of its unit consumption, it may file an application in written form for recheck to the superior customs.

In case of any objection to the verification results made by the local subordinate customs, a recheck application can be filed in writing to the customs directly under the GACC within five working days after receipt of the verification results; and in case of any objection to the results of the customs directly under the GACC, a recheck application can be filed in writing to the GACC within five working days after receipt of the results. The customs which accept the recheck application shall make recheck decisions within 45 days after receipt of the recheck application and inform the enterprise of the recheck results in writing.


VI.  Standards for unit consumption

Standards for unit consumption means the norms on the materials quantity consumed by unit finished product, which are for general purpose or may be used repeatedly. A maximum upper value shall be set for the standards for unit consumption and a minimum lower value shall be set for the standards for the unit consumption of the export taxable finished products in addition.

For the commodities with unit consumption standard for processing trade, enterprises must truthfully declare their unit consumption. If the unit consumption declared by an processing trade enterprises is within the unit consumption standard, the customs shall verify and cancel the bonded materials consumed in accordance with the actual unit consumption declared by the enterprise; and if the consumption of bonded materials in unit finished produced declared (unit consumption x proportion of bonded materials) exceeds the standard limit, the customs shall, on the basis of the maximum upper value or minimum lower value of the unit consumption standards, verify and cancel the bonded materials. The excess shall not be bonded, and companies can carry out processing trade by ways of general trade imports, domestic procurement of part of materials, etc.

 

List of issued unit consumption standards

October 30, 2007

S/N

Document No.

Title

1.

SS[1999] No. 359

Unit Consumption Standard for Trade Products Processed with Polyester Raw Material

2.

SS[1999] No. 620

Unit Consumption Standard for Container Processing Trade

3.

SS[2000] No. 76

Unit Consumption Standard for Processing Trade of Raw Sugar

4.

SS[2000] No. 98

Unit Consumption Standard for Processing Trade of Vegetable Oil Refining

5.

SS[2000] No. 99

Unit Consumption Standard for Book Processing Trade

6.

SS[2000] No. 257

Unit Consumption Standard for Processing Trade of Cotton Yarn

7.

SS[2000] No. 418

Unit Consumption Standard for Male Shirt Processing Trade 

8.

SS[2000] No. 825

Unit Consumption Standard for Wine Processing Trade

9.

SS[2000] No. 826

Unit Consumption Standard for Marlboro Cigarette Processing Trade

10.

SS[2001] No. 37

Unit Consumption Standard for Cocoa Bean Processing Trade

11.

SS[2001] No. 38

Unit Consumption Standard for Processing Trade of Polyamide (Nylon) Bags

12.

SS[2001] No. 41

Unit Consumption Standard for Processing Trade of Enamel Insulated Wires

13.

SS[2001] No. 41

Unit Consumption Standard for Processing Trade of Ball Bearing

14.

SSH[2001] No. 118

Unit Consumption Standard for Processing Trade of Cathode Copper (Electrolytic Copper)

15.

SSH[2001] No. 118

Unit Consumption Standard for Processing Trade of Aluminum Ingot

16.

SSH[2001] No. 118

Unit Consumption Standard for Processing Trade of Commercially Pure Titanium and Titanium Alloy (TI-6AL-4V) Ingot

17.

SS[2001] No. 119

Unit Consumption Standard for Processing Trade of Vitamin E

18.

SS[2001] No. 128

Unit Consumption Standard for Processing Trade of Shoeboxes, Cigarette Cases and Cartridges

19.

SS[2001] No. 128

Unit Consumption Standard for Newspaper Processing Trade

20.

SS[2001] No. 138

Unit Consumption Standard for Processing Trade of Bicycle Tires

21.

SS[2001] No. 139

Unit Consumption Standard for Processing Trade of Industrial alkylbenzene

22.

SS[2001] No. 140

Unit Consumption Standard for Processing Trade of Tires (Inner Tubes and Flaps)

23.

SS[2001] No. 141

Unit Consumption Standard for Processing Trade of Laminated Glass

24.

SS[2001] No. 153

Unit Consumption Standard for Processing Trade of Stone Products (Plates and Profiled bar)

25.

SSF[2001] No. 192

Unit Consumption Standard for Processing Trade of Frozen Boneless Chicken Thighs

26.

SSF[2001] No. 235

Unit Consumption Standard for Processing Trade of Flax Yarn

27.

SSF[2001] No. 235

Unit Consumption Standard for Processing Trade of Linen Cloth

28.

SSF[2001] No. 236

Unit Consumption Standard for Processing Trade of Chemical Fiber Spun Spunlace Non-Woven Cloth

29.

SSF[2001] No. 247

Unit Consumption Standard for Processing Trade of Ferromanganese and Silico-manganese Iron

30.

SSF[2001] No. 248

Unit Consumption Standard for Processing Trade of90mm(3.5 inches) Floppy Disk Enclosure

31.

SSF[2001] No. 252

Unit Consumption Standard for Processing Trade of Silicon Rods and Silicon Chips

32.

SSF[2001] No. 253

Unit Consumption Standard for Processing Trade of Single-mode Optical Fiber

33.

SSF[2001] No. 263

Unit Consumption Standard for Plywood Processing Trade

34.

SSF[2001] No. 277

Notice of the General Administration of Customs on Verification Opinions concerning Unit Consumption for Leather Working Gloves

35.

SSF[2001] No. 295

Unit Consumption Standard for Processing Trade of Refrigerated Containers

36.

SSF[2001] No. 374

Unit Consumption Standard for Processing Trade of Color Films and Color Film Discs

37.

SSF[2001] No. 383

Unit Consumption Standard for Processing Trade of Polyvinyl Chloride (PVC) Gloves

38.

SSF[2001] No. 429

Unit Consumption Standard for Processing Trade of Color Photographic Paper

39.

SSF[2002] No. 284

Unit Consumption Standard for Processing Trade of Cotton and Chemical Fiber Blended Yarn

40.

SJF[2003] No. 18

Unit Consumption Standard for Processing Trade of Crude Oil Refined Products

41.

SJF[2003] No. 281

Unit Consumption Standard of Toy Color Box Processing Trade

42.

SJF[2003] No. 283

Unit Consumption Standard for Processing Trade of Frozen Cod Fillets

43.

SJF[2003] No. 282

Unit Consumption Standard for Coumarin Processing Trade

44.

SJF[2003] No. 401

Unit Consumption Standard for Processing Trade of Straight Welded Pipes

45.

SJF[2003] No. 400

Unit Consumption Standard for Lean Ingot Processing Trade

46.

SJF[2003] No. 400

Unit Consumption Standard for Zinc Ingot Processing Trade

47.

SJF[2004] No. 151

Unit Consumption Standard for Processing Trade of R20 and R6 Carbon Zn-Mn Dry Cells

48.

SJF[2004] No. 151

Unit Consumption Standard for Processing Trade of LR6 and LR03 Alkaline Zn-Mn Dry Cells

49.

SJF[2004] No. 152

Unit Consumption Standard for Processing Trade of Pure Polyester Yarn

50.

SJF[2004] No. 153

Unit Consumption Standard for Processing Trade of Polypropylene Staple Fibers

51.

SJF[2004] No. 153

Unit Consumption Standard for Processing Trade of Polyester Staple Fiber Sewing Threads

52.

SJF[2004] No. 206

Unit Consumption Standard for Processing Trade of Glass Fibers and Products

53.

SJF[2004] No. 175

Unit Consumption Standard for Processing Trade of Tires (Outer Tires)

54.

SJF[2004] No. 207

Unit Consumption Standard for Processing Trade of Glass Fiber Cloth for Copper Clad Sheet

55

SJF[2004] No. 412

Unit Consumption Standard for Diamond Processing Trade

56

SJF[2005] No. 11

Unit Consumption Standard for Monochlorodifluoromethane Processing Trade

57

SJF[2005] No. 11

Unit Consumption Standard for Processing Trade of Paraquat Technical Concentrates

58

SJF[2005] No. 11

Unit Consumption Standard for Processing Trade of Unrecorded Magnetic Tapes

59.

SJF[2005] No. 11

Unit Consumption Standard for Processing Trade of Unrecorded Wide Magnetic Tapes

60.

SJF[2005] No. 12

Unit Consumption Standard for Processing Trade of Cotton and Chemical Fiber Knitting Socks

61.

SJF[2005] No. 12

Unit Consumption Standard for Processing Trade of External Wool Tops

62.

SJF[2005] No. 12

Unit Consumption Standard for Processing Trade of Carding Pure Knitting Wool Yarn

63.

SJF[2005] No. 12

Unit Consumption Standard for Processing Trade of Combing Pure Knitting Wool Yarn

64.

SJF[2005] No. 64

Unit Consumption Standard for Processing Trade of Dry Cargo Container

65.

SJF[2005] No. 64

Unit Consumption Standard for Processing Trade of Automotive Wires

66.

SJF[2005] No. 64

Unit Consumption Standard for Processing Trade of Bolts and Nuts

67.

SJF[2005] No. 210

Unit Consumption Standard for Processing Trade of Gold Jewelry, Karat Gold Jewelry and Karat Gold Inlaid Products

68

SJF[2005] No. 210

Unit Consumption Standard for Processing Trade of Platinum Jewelry and Platinum Inlaid Products

69

SJF[2006] No. 7

Unit Consumption Standard for Processing Trade of Vitamin C

70

SJF[2006] No. 7

Unit Consumption Standard for Processing Trade of Handmade Acrylic Latex-backed Carpet

71

SJF[2006] No. 7

Unit Consumption Standard for Processing Trade of Electric Teapots

72

SJF[2006] No. 7

Unit Consumption Standard for Toaster Processing Trade

73

SJF[2006] No. 7

Unit Consumption Standard for Processing Trade of Electric Coffee Pots

74

SJF[2006] No. 24

Unit Consumption Standard for Processing Trade of Optical Terminators

75

SJF[2006] No. 24

Unit Consumption Standard for Processing Trade of Magnesia Carbon Bricks

76

SJF[2006] No. 42

Unit Consumption Standard for Processing Trade of Unbleached Pure Cotton Grey Fabric

77

SJF[2006] No. 42

Unit Consumption Standard for Processing Trade of Acrylic Yarn-dyed Fabric

78

SJF[2006] No. 42

Unit Consumption Standard for Processing Trade of Pure Cotton Weft Knitted Grey Fabric

79

SJF[2006] No. 42

Unit Consumption Standard for Processing Trade of Polyamide (Nylon-6) Filament Woven Grey Fabric

80

SJF[2006] No. 43

Unit Consumption Standard for Processing Trade of Goldbeating

81

SJF[2006] No. 43

Unit Consumption Standard for Processing Trade of Glyphosate Raw Powders

82

SJF[2006] No. 43

Unit Consumption Standard for Processing Trade of Vee Belts

83

SJF[2006] No. 43

Unit Consumption Standard for Processing Trade of Built-in Films of Disposable Camera

84

SJF[2006] No. 43

Unit Consumption Standard for Processing Trade of 2-naphthol

85

SJF[2006] No. 75

Unit Consumption Standard for Processing Trade of Rolled Pure Copper Plates, Strips and Foils

86

SJF[2006] No. 75

Unit Consumption Standard for Processing Trade of Tin Ingots

87

SJF[2006] No. 75

Unit Consumption Standard for Aluminum Processing Trade

88

SJF[2006] No. 75

Unit Consumption Standard for Processing Trade of Commercially Pure Titanium and Ti-6Al-4V Titanium Alloy Bars

89

SJF[2006] No. 84

Unit Consumption Standard for Processing Trade of ITO Conductive Glass

90

SJF[2006] No. 84

Unit Consumption Standard for Conveyor Processing Trade

91

SJF[2006] No. 84

Unit Consumption Standard for Processing Trade of Toughened Safety Glass for Vehicle

92

SJF[2006] No. 84

Unit Consumption Standard for Processing Trade of Optical Discs

93

SJF[2006] No. 84

Unit Consumption Standard for Processing Trade of Chlorinated Polyethylene

94

SJF[2006] No. 84

Unit Consumption Standard for Processing Trade of Medical Latex Gloves

95

SJF[2006] No. 215

Unit Consumption Standard for Processing Trade of Nylon Zippers and Corrugated Boxes

96

SJF[2006] No. 215

Unit Consumption Standard for Corrugated Box Processing Trade

97

SJF[2006] No. 243

Unit Consumption Standard for Processing Trade of Combing Wool and Acyclic Blended Knitting Yarn

98

SJF[2006] No. 243

Unit Consumption Standard for Processing Trade of Combing Pure Wool Woven Fabric (Pure Worsted Woolen Piece Goods)

99

SJF[2006] No. 243

Unit Consumption Standard for Processing Trade of Pure Wool Knitting Sweaters

100

SJF[2006] No. 243

Unit Consumption Standard for Processing Trade of Wool and Chemical Fiber Blended Knitted Sweaters

101

SJF[2006] No. 243

Unit Consumption Standard for Processing Trade of Wool and Chemical Fiber Blended Knitted Pants

102

SJF[2006] No. 493

Unit Consumption Standard for Processing Trade of Spun-bond Nonwovens

103

SJF[2006] No. 493

Unit Consumption Standard for Processing Trade of Hot-rolled Nonwovens

104

SJF[2006] No. 493

Unit Consumption Standard for Processing Trade of Unbleached Polyester/Cotton Blended Grey Fabric

105

SJF[2006] No. 545

Unit Consumption Standard for Processing Trade of Tin Electroplated Steel Plate (Tin Plate)

106

SJF[2006] No. 557

Unit Consumption Standard for Processing Trade of Polyester Chips

107

SJF[2006] No. 557

Unit Consumption Standard for Processing Trade of Polyamide-6 Chips

108

SJF[2006] No. 557

Unit Consumption Standard for ABS Resin Processing Trade

109

SJF[2006] No. 557

Unit Consumption Standard for Processing Trade of X-ray Medical Imaging Films

 

 

 

 


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STATEMENT

General Administration of Customs of the People's Republic of China

Address: No.6. Jianguomennei Avenue, Dongcheng District, Beijing, China        Postcode: 100730