Regulatory characteristics of processing trade

Contract is the unit supervision mode, enterprise is the unit supervision mode and enterprise group processing trade supervision mode.

1. Contract is a unit supervision mode: it is a common supervision mode in processing trade. Each contract is based on the processing contract signed by the enterprise, and a processing trade manual is set up to record and supervise the import, export and material consumption under the contract. The management features of this model include manual management, quantity control of individual commodities, overall filing and manual verification.

2. Enterprise supervision mode: Enterprises can choose the enterprise supervision mode of processing trade. In this mode, enterprises can independently file records, self-check unit consumption, independently determine the write-off period and self-check. Enterprises that implement this model should meet some conditions, such as the customs credit rating is advanced certification enterprise, and the goods flow and data flow of internal processing trade are transparent and clear.

3. Supervision mode of processing trade of enterprise groups: In this mode, bonded materials of processing trade can be circulated among enterprises within the group, and processing trade goods can be stored independently in the places where enterprises within the group file with the customs. If the bonded materials and parts meet the regulatory requirements for the exchange of materials and parts, the enterprises in the group can exchange and dispose of them according to the actual production situation.