1、.general trade import standard operation procedure一般貿(mào)易進(jìn)口標(biāo)準(zhǔn)操作流程一、purpose 目的this sop is designed to establish a standard operational procedure for general trade import,thus to meet the needs of mps.明確一般貿(mào)易進(jìn)口作業(yè)流程，滿足mps需要。二、scope 范圍this procedure is applicable to all of general trade import of mps. 此程序適用

2、于 mps所有一般貿(mào)易進(jìn)口作業(yè)。三、definition定義3.1.general trade一般貿(mào)易it means that the company with general trading business license pays normal import/export duty & vat and other charges, and then the imported goods can be processed at company without customs supervision and exported freely after customs clearance.

3、是指有進(jìn)出口經(jīng)營權(quán)的企業(yè)在進(jìn)出口環(huán)節(jié)繳納進(jìn)出口關(guān)稅及其他稅費(fèi)， 并辦理了各項(xiàng)海關(guān)手續(xù)后進(jìn)口貨物可在境內(nèi)自行處置，出口貨物運(yùn)離關(guān)境后可以自由流通的海關(guān)通關(guān)制度。四、reference documents 參考文件4.1customs law of the peoples republic of china中華人民共和國海關(guān)法4.2customs import and export tariff of the peoples republic of china 中華人民共和國海關(guān)進(jìn)出口稅則4.3prc customs supervision and administration of proces

4、sing trade goods procedures 中華人民共和國海關(guān)對加工貿(mào)易貨物監(jiān)管辦法4.4goods import & export management regulation of p . r. c. 中華人民共和國貨物進(jìn)出口管理?xiàng)l例4.5regulations of prc on import and export duties中華人民共和國進(jìn)出口關(guān)稅條例五、responsibility職責(zé)5.1 product development-engineering工程部5.1.1 to provide original p/l and invoice for hr & facili

5、ties declaration. 提供原始裝箱單、發(fā)票等資料給 hr & facilities報(bào)關(guān)5.2 hr & facilities5.2.1 preparing formal invoice and packing list 制作報(bào)關(guān)發(fā)票，裝箱單5.2.2 declaring import 向海關(guān)申報(bào)進(jìn)口5.2.3 applying to finance for transferring duty and vat 向財(cái)務(wù)申請稅費(fèi)轉(zhuǎn)賬5.3 finance 財(cái)務(wù)部5.3.1 according to hr & facilities s request, to transfer duty

6、and vat to customs in time. 根據(jù)關(guān)務(wù)要求，及時(shí)辦理關(guān)稅和進(jìn)口環(huán)節(jié)增值稅的轉(zhuǎn)賬六、procedure 程序6.1 product development-engineering aperiodically forwards hr & facilities original invoice,packing list which are from buyer. 工程部不定期將采購提供的原始發(fā)票、裝箱單給 hr &.facilities。6.2 hr & facilities makes formal invoice 、packing list、product descri

7、ption file and the customs declaration form according to the information provided by product development-engineering.根據(jù)工程部提供的資料，hr & facilities制作報(bào)關(guān)發(fā)票 、裝箱單、貨物說明書。6.3 after receiving and checking the import manifest, hr & facilities sends the above information to port broker for clearance. 收到并核對無誤后， h

8、r & facilities將上述資料發(fā)給口岸報(bào)關(guān)行辦理清關(guān)手續(xù)。6.4 port broker declares import. if everything is ok, port customs issues duty bill.口岸報(bào)關(guān)行向海關(guān)申報(bào)進(jìn)口，口岸海關(guān)審核通過后開出稅單。6.5port broker faxes the duty bill to hr & facilities which will apply to finance for transfer. 口岸報(bào)關(guān)行將稅單傳真給 hr & facilities，由其向財(cái)務(wù)申請轉(zhuǎn)賬。6.6 finance transfers

9、the taxes to appointed bank as requested, then hr & facilities informs port broker that the transfer finished. 財(cái)務(wù)按照 hr & facilities要求將稅費(fèi)轉(zhuǎn)入指定的銀行。七、notes 注意事項(xiàng)：7.1 original duty bill needs to be returned to finance within 1 month after clearance.稅單正本 需在報(bào)關(guān)后一個(gè)月內(nèi)交給財(cái)務(wù)。7.2 what licenses should be applied:根據(jù)

10、申報(bào)商品資料確定需申請哪些批文：7.2.1 china compulsion certificate(3c for short): electric appliances, etc.中國強(qiáng)制性認(rèn)證（簡稱3c）：如電器產(chǎn)品等。7.2.2 3c exemption certificate： such as connector, cable which voltage is lower than 36v3c免辦證明：電壓小于36v 的連接器、連接線等。7.2.3 automatic import license(o certificate for short): it is mandatory for the materials thatthe customs