Deep processing carry-over, commonly known as "transfer factory" or "carry-over", most processing trade enterprises are not unfamiliar with this, it includes the following two types:

　01 General bonded goods Deep processing carry-over: 

    refers to the processing trade enterprises will be bonded imported materials processing products transferred to another processing trade enterprises after further processing and re-export business activities.

　02 Export processing zone goods out of the zone for further processing and carry-over: 

   refers to the processing enterprises in the zone directly or through the bonded storage enterprises into other export processing zones, bonded areas and other special customs supervision areas of processing trade enterprises outside the zone for further processing and export.

　　Deep processing carry-over

　　With the deepening of domestic processing degree and the enhancement of upstream and downstream supporting capacity, the development of deep processing carry-over business has a greater role in promoting the extension of the value-added chain and industrial chain of processing trade, and promoting the transformation and upgrading of processing trade.

　　How to handle deep processing carry-over?

　　Since the comprehensive promotion and application of the deep processing carry-over system in 2013, the customs across the country has unified management of the deep processing carry-over business relying on the information system. The enterprises transferring and transferring business only need to declare the carry-over to their respective competent customs through the electronic port in the Customs deep processing carry-over management system, and the system carries out risk identification and logical verification of the data transferring and transferring. After being checked by the competent customs of both sides, the actual receipt and delivery and customs declaration procedures can be handled.

　　Attention!

　　If the deep-processing carry-over business involves an enterprise in an export processing zone, the declaration method is the opposite, that is, the customs of the place of transfer shall first review it, and then review it by the customs of the place of transfer. And the customs clearance procedures are not the same, general bonded goods deep processing carry-over, transfer enterprises, transfer enterprises should go through the customs clearance procedures to their respective competent customs. If the goods are carried over from the export processing zone for further processing, the transfer enterprises and the transfer enterprises shall handle import and export declaration formalities at the competent customs in the export processing zone.

　　△ Pay attention! Under any of the following circumstances, processing trade enterprises shall not go through the formalities of deep processing carry-over:

　　01 Fails to meet the requirements of customs control and is ordered by the Customs to make rectification within a time limit within the rectification period;

　　02 There is no overdue verification manual;

　　03 Due to suspected smuggling has been placed under investigation by the customs, the case has not yet been closed.

　　Processing trade enterprises that fail to receive and deliver goods in accordance with customs regulations shall not go through the formalities of further processing carry-over again.

　　In addition to the above three points, export processing zone enterprises should also pay attention to: exclusive maintenance, design and development, and other do not meet the deep-processing carry-over supervision conditions, shall not handle deep-processing carry-over procedures.

　　The following points are key for enterprises to carry forward deep processing:

　　1, when the enterprise handles the deep-processing carry-forward business, there is no receipt and delivery declaration and customs declaration in accordance with the relevant provisions, before the relevant procedures, the customs will no longer accept the new "deep-processing carry-forward Declaration", and can suspend the use of the "deep-processing carry-forward Declaration" according to the actual situation;

　　2, the enterprise shall cancel or modify the deep processing carry-forward declaration in accordance with the relevant provisions; The customs declaration for further processing that has been released cannot be modified, but can only be revoked;

　　3, transfer, transfer enterprises can use the "batch in and out, centralized declaration" way to handle the carry-over procedures;

　　4, the transfer, transfer enterprises shall respectively within 10 days after each batch of actual delivery and receipt of goods through the pre-entry system to the Customs to declare the "bonded goods deep processing carry-over receipt and receipt of goods" or "bonded goods deep processing carry-over return" electronic data. If the declaration cannot be made within the prescribed time limit due to technical reasons, the declaration time limit may be extended appropriately with the approval of the competent customs, but the maximum time limit shall not exceed 20 days;

　　5, the transfer, transfer enterprises should be completed before the end of the month of the actual receipt and delivery of the goods customs clearance procedures, but not exceed the manual (including network supervision of electronic ledger, electronic manual, paper manual and other electronic ledgers) validity or cancellation deadline, and the longest shall not exceed 1 year;

　　6. In order to meet the requirements of normative declaration of import and export commodities, the first 8 digits of commodity codes of the two sides of deep processing and carcarrying shall be consistent. If the commodity codes are inconsistent, the handling principle of "transfer mainly and transfer out coordination" shall be followed, that is, the classification of the competent customs at the place of transfer shall prevail.

　　Enterprises often ask the following questions about Deep processing carry-over to the customs:

　　Q1 Can the remaining imported materials and parts after processing be transferred to another enterprise for processing?

　　Customs can't. The unprocessed bonded imported materials cannot be carried forward for further processing.

　　Q2 The prices of the goods transferred out and transferred are inconsistent, can I handle the deep-processing carry-over procedures?

　　Customs can't. According to the regulations, the price on the carry-forward export declaration and the carry-forward import declaration shall be consistent.

　　Q3 Does the customs issue the foreign exchange verification certificate of the customs declaration form when the enterprise carries out the deep-processing carry-over business?

　　If the enterprise carried forward by the customs is settled in foreign exchange, the Customs shall issue the certificate of foreign exchange cancellation of the customs declaration form in accordance with the provisions.