中國保稅加工貨物的監管模式實務

The Practice of Customs Supervising and Managing Pattern of Bonded Processing Goods in China

梁莉莎(Li-Sa Liang)

《中華技術學院學報》 38期 (2008/06) Pp. 287-300

https://doi.org/10.7095/JCIT.200806.0287

摘要

保稅加工貨物是指經中國海關批准未辦理納稅手續過境，在境內加工、裝配後復出境的貨物，其監管制度具有5項特點，分別為“商務審批”、“備案保稅”、“納稅暫緩”、“監管延伸”及“核銷結關”。中國海關為了防止走私，採取計劃經濟的邏輯，台商在還沒有確定訂單之前，就必須事先經外經貿主管機關審批備案，而且必須在合同有效期內辦理合同核銷，否則無法從事加工貿易。另外，在保稅加工貿易監管上，中國海關採取物理圍網和非物理圍網的監管模式，每個監管模式中，海關要求的報關程序不同。本篇文章主要是探討中國保稅加工貨物在兩大監管模式下，包括物理圍網的出口加工區和跨境工業區與非物理圍網的紙質手冊和電腦聯網的各種監管與報關實務。

關鍵字

保稅加工 ； 物理圍網 ； 電腦聯網 ； 紙質手冊

並列摘要

The bonded processing cargo is refered to those cargo which approved by Chinese Customs of not going through duty payment formalities to transit、to processes or to assemble within the boundaries and then exits country. Its regulatory system has five characteristics, namely ”business processing and approval”, ”file recording and bonded”, ”dutry postponed”, ”supervision extending” and ”verification clearance”. In order to prevent smuggling, Chinese Customs adopts the logic of planned economy, Taiwanese businessmen must pass through the examination and approval of setting up a file by foreign trade controlling organization before order confirmation. Moreover contract cancelling after verification must be handled within the validity of contract, otherwise Taiwanese businessmen are unable to engage in the processing trade. In monitoring of bonded processing trade, Chinese Customs adopts the pattern of physical circle fence and the non-physical circle fence. In each pattern, the clearance procedure requested by Chinese Customs is different. This article mainly is to discuss the various practice of monitoring and clearance of the bonded processing cargo under two monitoring patterns, including export processing zones and cross-border industrial zones under physical fence and non-physical fence with paper manual and computer networking.