The processing trade management system of Jinguan Project (Phase II) is an important part of Jinguan Project (Phase II). The operation and promotion of the system provide powerful technical support and guarantee for the customs to deepen the reform of processing trade and bonded supervision and support the innovation and development of processing trade. The processing trade management system of Jinguan Project (Phase II) consists of several sub-systems, such as special area management system, processing trade ledger management system, processing trade manual management system, and bonded logistics management system. Among them, the enterprises in the special supervision area use the special regional management system, the bonded logistics center and the two warehouse enterprises use the bonded logistics management system, and the processing trade enterprises outside the area use the processing trade ledger management system and the processing trade manual management system.
The bond verification list is a special document for the verification of the Jinguan bond reserve account of the second phase, and is the proof of the entry, exit, transfer and deposit of all the Jinguan bond reserve accounts of the second phase, and its legal status is equivalent to the documents attached to the customs declaration. In popular terms, it is the establishment of the second phase of the Jinguan bonded account book of the enterprise, the bonded reserve account of the verification of the "new rules", customs declaration no longer directly bear the bonded reserve account verification function, which is the customs bonded reserve account management of the "initiative". Because the verification list supports the needs of enterprise material number level management, it can achieve enterprise material number level management and customs clearance item number level declaration; Simplify the formalities for the circulation of bonded goods, all enterprises that have set up the Jinguan bond book of the second phase, enterprises that handle the carry-over of processing trade goods, the destruction of processing trade goods (no income after disposal), and the carry-over of processing trade equipment without pricing can no longer handle the customs declaration formalities; For goods entering and leaving the special customs supervision area, bonded supervision area or between enterprises outside the district (place), enterprises in the district (place) may no longer handle the filing list declaration formalities. Honey, do you think you saved a lot of customs fees?
Announcement No. 52 of the General Administration of Customs in 2018 has clarified the circulation mode between enterprises in special regions and bonded logistics centers (Type B) that apply the Jinguan Phase II system. Other special areas, places or with the regional (places) and trade between the transfer of bonded goods, with reference to the above requirements, the region (places) enterprises can choose to declare or choose non-declaration. The transfer and transfer enterprises shall respectively declare the import verification list and the export verification list according to the principle of "first report in and later report out", and the enterprises outside the area shall declare the customs declaration as required (the declaration place of the customs declaration shall select the corresponding customs code of the special area and place). Transfer, transfer out of the bonded note list has been reviewed and approved, the enterprise transport the actual receipt and delivery, and according to the relevant requirements of the bayonet check and release procedures. The bonded circulation under the golden Two system mode saves customs declaration and logistics costs compared with the original customs declaration, further improves the convenience and achieves "more province, faster and stronger".
After the enterprise declares the bonded verification list, the bonded verification list needs to be modified or revoked, according to the following requirements:
(1) If the goods import and export declaration (record list) needs to be revoked, its corresponding bonded verification list shall be revoked, and the system will automatically delete the corresponding verification list when the customs declaration is deleted.
(2) If the bonded verification list does not need to be declared by the customs declaration (record list) or the corresponding customs declaration (record list) has not been declared, the verification list can only be revoked.
(C) Goods import and export declaration (record list) modification items involving the revision of the bonded note list, should first modify the content of the note list, and ensure the consistency of the list and the declaration (record list). At present, the Golden second system has developed the function of submitting the application for revision of the check list.
(4) Customs declaration, bonded audit list modification items involving the bonded reserve record data, should first change the bonded reserve record data.
(5) If the bonded reserve account has been written off, the bonded verification list may not be modified or revoked.
Where the Customs has a control review requirement for the data on the bonded verification list, it shall not modify or revoke the bonded verification list before completing the relevant formalities.
The processing trade management system of Jinguan Project (Phase II) supports the material number level management. When enterprises apply for the bonded reserve account of Jinguan Phase II, they can directly declare the material number level data for business without merging and compressing the material number level data. The enterprise can declare the import and export of goods according to the material number level data. If the enterprise needs to go through the declaration form (record list) after submitting the bonded record list, the declaration data of the customs declaration form (record list) will be merged and generated by the data of the bonded record list. This achieves consistency in the granularity of enterprise and customs management, and creates more favorable supporting conditions for the consistency of the bottom account data of enterprises.
Enterprises in special supervision areas and bonded logistics centers (Type B) shall first declare business declaration forms to the Customs when handling the business of distribution collection, and guarantee shall also be applied for if handling the business of distribution collection declaration area. When carrying out the actual distribution of goods into or out of the area, the corresponding import and export receipt of the batch of goods shall be declared to the Customs, and the release receipt shall be declared before the goods enter and exit the bayonet. The enterprise shall, within the prescribed time, go through the centralized declaration to the customs, declare the centralized verification list and the declaration form, and apply for closure of the business declaration form after accounting for the balance of the quantity of goods in and out.
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Under the second phase system mode of Jinguan, how to develop the mode of "first entry zone and then declaration"?
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Under the Jinguan Phase II system mode, enterprises in the zone carry out classification supervision of goods status, how to declare the mutual transfer of bonded goods and non-bonded goods?
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How to handle the declaration of goods entering and leaving the special area for non-gold accounting book enterprises outside the area?
