In depth understanding of bonded zone factory transfer(one-day tour)
Definition of factory transfer:
1、Deep processing transfer(Transfer factory)Refers to the business activity of processing and trading enterprises transferring products processed with bonded materials to another processing and trading enterprise for processing and re export。For products produced from domestically purchased raw materials, tax refunds can be granted。Export products produced and processed by joint ventures or foreign-funded processing enterprises in mainland China,Turn to another joint venture or foreign-funded processing enterprise in mainland China for assembly、machining。From the perspective of commodity circulation,‘Transfer factory’Conducted domestically,Belonging to domestic transactions。however,Because the products produced and processed are export products,Moreover, most of the parties involved in the transaction are foreign-funded or joint venture enterprises,Settlement is conducted overseas using foreign exchange,therefore‘Transfer factory’Regarded as a part of processing trade。
Except for factory transfers between processing and trading enterprises,In actual trade,There will be many other situations:
1、Many semi-finished product suppliers encounter difficulties when selling products to finished product manufacturers。The finished product manufacturer is a processing and trading enterprise,And the supplier is a general trading enterprise。The finished product manufacturer requests a factory transfer,Suppliers are unable to transfer factories;
2、Simultaneously processing two factories of trade enterprises,Due to different customs authorities,Issues such as differences in manual filing information,All of these may lead to the inability to transfer factories;
Regarding the above issues,Through the bonded zone,Can be achieved“Transfer factory”operation,Achieve trade delivery;Resolve more factory transfers between non processing trade enterprises。
1、Generally, companies selling products to Canadian trade enterprises need to use“Indirect factory transfer”,The supplier exports the product to the bonded zone,Canadian trade enterprises can use the Canadian trade manual to declare imports through customs clearance in the bonded zone。This can solve the problem of factory transfer between general manufacturing enterprises and Canadian trade enterprises。meanwhile,The import of Canadian trade enterprises is bonded,After exporting, suppliers can apply for export tax refunds from the tax bureau。
2、Two factories engaged in processing and trade,Because the responsible customs authorities are different、There are differences in the cargo information recorded in the manual,Operate through the bonded zone,To achieve the purpose of factory transfer delivery。Both factories shall separately bring the manual materials to the bonded zone customs for export or import declaration,Moreover, cargo vehicles entering the area do not require unloading,You can leave the district and clear customs for import on the same day,realization“one-day tour”operation(Actually, only need3About an hour)。
3、Supply from Canadian factories to general factories,Export to domestic sales,That's right“Transfer factory”pattern:The Canadian trade factory exports the goods to the bonded zone through manual bonded verification(Shenzhen Export Processing Zone),General factories are taxed and imported into the country through general trade。
“Transferring factories in bonded zones”,Relying on the Pingshan Comprehensive Bonded Zone in Shenzhen, both domestically and internationallySpecial and unique policies,We have greatly optimized the deep processing transfer(Commonly known in the industry“Transfer factory”Or one-day tour in the bonded zone)technological process,And achieved the completion of factory transfer within one day,No unloading is required during this period,No need to change cars,No storage required。
1、“Transferring factories in bonded zones” Short time
Traditional factory transfer(Deep processing transfer)Transfer out、Both parties transferring to the enterprise need to file with their respective competent customs plans,Secondly, the actual receipt and shipment shall be carried out according to the application form approved by both parties' customs,Later transfer out、The transferred companies are located at the transfer locations respectively、Transfer customs clearance procedures at the destination customs。Record first,Re shipment,Later customs declaration,A lot of time is needed to complete the entire process。
use“Transferring from a protected area to a new factory”,Transfer out、Transferring to a company does not require prior planning and filing,Simultaneous shipment and customs clearance,The transfer procedures can be completed on the same day,Because of its short duration, it is also known as“one-day tour”。With the cooperation of our specialized operators,Transfer out the enterprise and load the goods. Come over for customs clearance in the morning,Can complete customs clearance procedures in the morning,The goods have arrived at the transfer company in the afternoon。
2、“Transferring factories in bonded zones” Breaking through the limitations of enterprises
The traditional transfer of factories requires the transfer of enterprises、The processing trade registration manual issued by the customs for all transferred enterprises。“Transferring from a protected area to a new factory”Realize transfer through export processing zones。Export processing zones are special customs supervision areas equivalent to overseas areas,Equivalent to the transfer of goods overseas by the transferring enterprise,Importing materials from overseas into the enterprise。Therefore, it can realize the transfer between various enterprises,Even for enterprises without import and export operation rights,You can import and export through proxy,Transform oneself into a transfer out or transfer in enterprise。
There are three main types of transfer out and transfer in relationships,Covering all corresponding relationships:
a. General trade transfer out → Processing trade transfer
b.Processing trade transfer out → Processing trade transfer
c. Processing trade transfer out → General trade transfer in
3、“Transferring factories in bonded zones” Refundable tax
Traditional factory transfer does not offer tax refunds。According to the policy of immediate tax refund upon entry into Shenzhen Pingshan Comprehensive Bonded Zone,“Transferring from a protected area to a new factory”Can refund taxes。“Tax refund upon entry into the area”,Compared to other customs supervision areas,There is an advantage of not needing to leave the country to receive a tax refund,Other regions must actually leave the country in order to receive tax refunds,Entering the zone is just a buffer period。Transferring out the enterprise means exporting goods overseas in a meaningful sense,After the goods enter the area, they can apply to the customs for printing and exporting“Tax refund certificate”。Transferring enterprises that receive tax refunds can also gain price advantages。
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