I. What is bonded maintenance outside the zone
According to Article 1 of the Announcement on Issues Concerning the Supervision of Bonded Maintenance Business (Announcement No. 203 [2018] of the General Administration of Customs), bonded maintenance outside the zone is a business in which an enterprise transports goods or means of transport with problems such as component damage, functional failure, and quality defects from abroad into the country for inspection and repair before re-exporting them out of the country in a bonded manner outside the special customs supervision area.
II. What conditions should be met for conducting bonded maintenance business outside the zone
The credit status of the enterprise should not be a dishonest enterprise. At the same time, it should have the premises and equipment required to carry out this business. It should establish a management system and computer management system that meet the requirements of customs supervision to achieve full tracking of information such as maintenance consumption, and special management of repaired goods, goods to be repaired, goods that cannot be repaired, materials for maintenance, old or damaged parts replaced during the maintenance process, scraps, etc.
III. What bonded maintenance businesses outside the zone can enterprises carry out
Business permitted by laws, administrative regulations, provisions of the State Council and departmental rules, or approved by the State Council and relevant state departments.
IV. What materials should be submitted for conducting bonded maintenance business outside the zone
The description of the bonded maintenance business carried out by the enterprise, the maintenance contract signed by the enterprise, and the authorization document of the brand owner or agent for the maintenance business. If it is a bonded maintenance project approved by the State Council and relevant national departments on a case-by-case basis, the corresponding approval documents should be submitted.
V. What are the customs' regulatory requirements for bonded maintenance outside the zone
The enterprise should set up a special account book for bonded maintenance, which contains information such as goods to be repaired, goods that have been repaired, and goods that cannot be repaired. The longest account book write-off cycle shall not exceed 1 year; bonded maintenance enterprises engaged in large equipment manufacturing industries such as aircraft and ships may determine the account (manual) write-off cycle with reference to the actual validity period of the contract after confirmation by the competent customs. In principle, enterprises should conduct inventory at least once a year and truthfully declare the information of old parts and bad parts replaced during the write-off period (including product name, specification model, quantity, etc.). If maintenance materials are imported in a bonded manner, the account book should also include information on maintenance materials. During the inventory, enterprises must truthfully declare the scrap information generated by the use of bonded materials in maintenance.
VI. How to declare the customs clearance of bonded maintenance goods outside the zone
When bonded maintenance goods are imported or exported, the "goods name (to be repaired)" of the filed materials and the "goods name (repaired)" and "goods name (irreparable)" of the filed finished products shall be declared in accordance with the supervision method of "bonded maintenance (1371)".
Disclaimer：The above content is translated from Chinese version of Xuexi.cn. The Xuexi.cn version shall prevail.
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