加工贸易保税进口料件内销审批管理暂行办法
对外贸易经济合作部
加工贸易保税进口料件内销审批管理暂行办法
第一条 为加强加工贸易管理，规范加工贸易进口料件内销审批，保证加工贸易以及国内相关产业的健康发展，根据《国务院办公厅转发国家经贸委等部门关于进一步完善加工贸易银行保证金台帐制度意见的通知》（国办发〔1999〕35号）的规定，特制定本办法。
第二条 加工贸易保税进口料件内销是指：经营企业因故不能按规定加工复出口，而需将保税进口料件或其制成品在国内销售，或转用于生产内销产品。
第三条 加工贸易保税进口料件应全部加工复出口，如确有特殊原因需内销，须报省级外经贸主管部门批准。（属于一般贸易实行进口配额许可证或登记管理的商品除外。）
第四条 经营企业申请加工贸易保税进口料件内销，必须具备下列条件之一：
（一）外商因故与经营单位协商，要求中止执行原已签订的出口合同，经营企业能够提供有关证明，并且，从价格等方面考虑，很难再签订新的出口合同。
（二）因国际市场价格下跌，经营企业继续执行原已签订的开价出口合同，将遭受严重的经济损失，并且，能够提供已与外商达成的中止执行合同的协议。
（三）进口料件已投入加工使用，但加工的制成品质量不符合已签订的出口合同规定的标准，并且，经营企业能够提供出口商品质量检验部门或国内质量监督部门出具的相应证明。
（四）因改进加工工艺、降低单耗而产生一部分余料，或由于加工工艺的技术要求，而不可避免地产生了数量合理的边角料，并且，经营企业未能够提供生产行业主管部门的有关证明。
（五）因不可抗力致使已签订的出口合同无法继续执行。
（六）具备其它要求内销的正当理由。
第五条 经营企业申请加工贸易保税进口料件内销，必须在规定的制成品返销截止日期以前向规定的外经贸主管部门提出申请，并提供如下材料：
（一）详细陈述已核销情况和转内销原因的内销申请报告（原件）
（二）《加工贸易业务批准证》（正本）
（三）加工贸易进出口合同（复印件）
（四）《海关加工贸易登记手册》（正本）
（五）《进口料件申请备案清单》和《出口制成品及对应进口料件消耗备案清单》（正本）
（六）申请内销的加工贸易保税进口料件清单（需注明商品名称、商品代码、规格、数量、金额）
第六条 对提交的材料齐全并且符合本办法第五条规定的经营单位，由外经贸主管部门颁发《加工贸易保税进口料件内销批准证》（格式见附件），并在批准证上注明批准内销的进口料件的商品名称、商品代码、规格、数量和金额，同时加盖“加工贸易业务审批专用章”。
第七条 对不属于进口配额许可证或登记管理的加工贸易进口料件内销，海关根据外经贸主管部门颁发的《加工贸易保税进口料件内销批准证》，在依照国家有关规定对进口料件补征税款及税款利息后，办理加工贸易登记手册的核销手续。
第八条 对属于进口配额许可证或登记管理的加工贸易进口料件内销，按下列规定办理加工贸易登记手册核销手续：
（一）如经营企业能够在规定的核销期内提交相应的一般贸易进口许可证或登记证明，海关参照本办法第七条的规定办理加工贸易手册的核销手续。
（二）如经营企业不能按期提交相应的一般贸易进口许可证或登记证明，海关除按规定补征税款及税款利息外，同时按进口料件案值处以等值以下、30％以上的罚款，方予办理加工贸易登记手册的核销手续。
第九条 对未经批准、擅自内销加工贸易进口料件或其制成品的，由海关按《中华人民共和国海关法》、《中华人民共和国海关法行政处罚实施细则》的规定处理。
第十条 各省级外经贸主管部门须逐日汇总本地区加工贸易进口料件的内销审批情况，并通过中国国际电子商务网统一报外经贸部。
第十一条 各级外经贸主管部门应严格按本办法的有关规定审批进行加工贸易进口料件内销审批，对违反本办法的，外经贸部将予以通报批评，或取消其加工贸易进口料件内销审批权，触犯刑律的，移交司法机关处理。
第十二条 外商投资企业加工贸易进口料件内销审批，按本办法执行。
第十三条 本办法由外经贸部负责解释。
第十四条 本办法自1999年6月1日起执行。
附
加工贸易保税进口料件内销批准证
内销批准证号：
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|1、加工贸易经营企业名称： |2、经营企业代码： |
|----------------------------------|--------------------------------|
|3、加工贸易业务批准证号： |4、海关加工贸易登记手册号： |
|----------------------------------|--------------------------------|
|5、主管海关： |6、贸易方式： |
|--------------------------------------------------------------------|
| 7、批准内销的进口料件清单 |
|--------------------------------------------------------------------|
|序号| 商品编码 | 商品名称 |规格|单位| 数 量 | 金 额 |
|----|------------|------------|----|----|----------|----------|
| | | | | | | |
|----|------------|------------|----|----|----------|----------|
| | | | | | | |
|----|------------|------------|----|----|----------|----------|
| | | | | | | |
|--------------------------------|----------------------------------|
|8、备注： |9、审批机关签章： |
| | |
| | |
| | |
| |10、批准日期： 年 月 日|
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国务院批转外国投资管理委员会、邮电部关于禁止各单位以及外商在我境内办理速递文件业务的请示的通知(附英文)
国务院
国务院批转外国投资管理委员会、邮电部关于禁止各单位以及外商在我境内办理速递文件业务的请示的通知(附英文)
国务院
国务院同意外国投资管理委员会、邮电部《关于禁止各单位以及外商在我境内办理速递文件业务的请示》。现批转给你们，望按照执行。
关于禁止各单位以及外商在我境内办理速递文件业务的请示
国际特快传递业务（有的国家和地区称为速递文件业务），是最近十几年国际间兴起的一种新的邮政业务。这项特快专递业务是从寄件人手中收寄特快专递邮件后，按事先预定的航班发运，途中运输紧密衔接，到寄达邮局后由专门人员立即投送收件人。这项业务的特点是交寄方便、运
输迅速、按时投递、保证安全，整个邮递过程比一航航空邮件快得较多，收费比一般航空邮件较高。办好这项业务既能为用户提供良好的服务，又可增加企业收入。我国邮政自一九八Ｏ年七月十五日后，已同世界上十几个国家开办了特快专递邮件业务。随着我国民经济的发展，我国邮政与
各国邮政间的特快专递邮件业务也将随之发展起来。
一九八Ｏ年四、五月间，香港敦豪公司与广东省广州市邮局商办速递文件业务。同年八、九月间，美国敦豪公司又同我外贸部咨询与技术服务公司商办速递文件业务。他们这种要求，实际上就是国外私人企业在我国领土上设立办理国际邮件业务的“邮局”。他们不仅要求我国用户按照
其有关规章办理，而且要由该公司自行制订收费标准，我邮政无权过问。这不仅有损于我国主权、邮政经营管理权和经济利益，也将会造成我国邮政通信管理上的混乱。因此，不能允许国外任何私人企业在我国经营邮政通信和速递文件业务。对此，邮电部商得外国投资管理委员会的同意，
分别于一九八Ｏ年七月二十三日、九月十二日告知广东省邮电管理局和外贸部，以邮政通信包括信函、印刷品、文件资料的进出口传递业务应统由邮电部邮政总局管理和办理为由予以制止。
一九八Ｏ年十月下旬，美国艾德曼公司开始在北京国际俱乐部私自办理速递文件业务。艾德曼公司现在国际俱乐部租有办公室，并从北京市友谊商业服务公司雇用工作人员一人，负责办理速递文件业务的具体投递等事宜。到目前为止已由北京民航局收到自巴黎、香港和美国发来的速递
文件数件，由该公司雇用的工作人员送投收件人。外国私人公司来我国争办特快专递邮件业务的目的，是为了夺揽我国和世界各国或地区的来往速递文件业务。美国敦豪公司的一名顾问曾称，敦豪公司急于来中国开办速递文件业务，主要是想争个最先来中国的资格，打算先赔三至四年钱，
但以后会赚大钱。我们认为，对于美国艾德曼公司在北京私办速递文件业务的行为，应予以制止。
目前，我国邮政法尚未制订出来，国内不少单位尚不了解我国邮政是统一经营管理的。为了今后能更有效地维护我国邮政统一，禁止我国除邮政部门外的任何单位、个人以及外商在我国境内擅自开办速递文件业务，有必要重申，凡在我国境内以及我国与外国间开办的邮政业务，包括信
函、印刷品、文件资料的进出口传递业务以及速递文件业务，均由邮电部统一管理和办理，并统一制订资费标准和各种规章制度。其他机关、企业或个人不得在国内经营速递文件业务，尤其不应允许外国私商来我国插手经营此项业务。
以上如无不妥，请批转各地区、各部门执行。
CIRCULAR OF THE STATE COUNCIL CONCERNING THE APPROVAL AND TRANS-MISSION OF THE REQUEST FOR INSTRUCTIONS OF THE ADMINISTRATIVE COMMISSIONFOR FOREIGN INVESTMENT AND THE MINISTRY OF POSTS AND TELECOMMUNICATIONS ONFORBIDDING ANY UNITS OR FO
REIGN BUSINESSMEN TO ENGAGE IN EXPRESS DELIVERYOF DOCUMENTS
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
CIRCULAR OF THE STATE COUNCIL CONCERNING THE APPROVAL AND TRANS-
MISSION OF THE REQUEST FOR INSTRUCTIONS OF THE ADMINISTRATIVE COMMISSION
FOR FOREIGN INVESTMENT AND THE MINISTRY OF POSTS AND TELECOMMUNICATIONS ON
FORBIDDING ANY UNITS OR FOREIGN BUSINESSMEN TO ENGAGE IN EXPRESS DELIVERY
OF DOCUMENTS IN OUR COUNTRY
(January 19, 1981)
The State Council has approved the Request for Instructions on Forbidding
Any Units or Foreign Businessmen to Engage in Express Delivery of
Documents in Our Country sent by the Administrative Commission for Foreign
Investment and the Ministry of Posts and Telecommunications. It is hereby
transmitted to you for implementation.
REQUEST FOR INSTRUCTIONS ON FORBIDDING ANY UNITS OR FOREIGN BUSINESSMEN TO
ENGAGE IN EXPRESS DELIVERY OF DOCUMENTS IN OUR COUNTRY
International express delivery (also called special delivery of documents
in some countries and regions) is a new postal service emerged in the
world only over 10 years ago. By this postal service, express delivery
mail from the addresser shall be transported with schedule flights,
through closely-link transport means on the way, to the post office at the
destination, where it is immediately delivered to the addressee by hand.
This service is characterized by convenience, speed, timeliness and
safety. The delivery is much faster than ordinary air mail, though the
charge is also higher. Providing express delivery not only offers good
service to customers, but also increases the revenues. Since July 15,
1980, the Ministry of Posts and Telecommunications of our country has
established express delivery with more than a dozen countries in the
world. With the development of our national economy, this service will
further develop between China and other countries in the world.
Sometime in April and May, 1980, DHL-SINOTRANS Ltd. In Hong Kong held
discussion with the Guangzhou Municipal Post Office in Guangdong Province
about the express delivery service. In August and September the same year,
Dunhao Company in the United States also held discussions with the
Consultation and Technical Service Company of the Ministry of Foreign
Trade for the same purpose. They were, in fact, asking for the
establishment of "a post office" by foreign private enterprises in order
to handle international mails in the Chinese territory. According to their
plan, the Chinese Customers should observe their relevant regulations and,
moreover, they would fix their own charge standards, in which our postal
service has no right to intervene. This would not only infringe upon our
sovereignty, right of postal management and administration and economic
interests, but also cause disorder in the administration of post and
communications in our country. Therefore, no foreign private enterprises
are allowed to engage in the business of postal communication and express
delivery of documents. In this connection, the Ministry of Posts and
Telecommunications, with the agreement of the Administrative Commission
for Foreign Investment, notified the Administration for Postal Affairs of
Guangdong Province and the Ministry of Foreign Trade on July 23, 1980 and
September 12, 1980 respectively that they must stop their negotiations
with the relevant companies on the ground that the delivery of letters,
printed matters, documents and materials must all be administered and
managed by the General Post Office of the Ministry of Posts and
Telecommunications.
In late October, 1980, American ALTMAN Co. of the United States started
the service of express delivery of documents at the International Club in
Beijing without authorization. American ALTMAN Co. has rented an office
from the club and hired a staff member from the Friendship Commercial
Services Company of Beijing Municipality in charge of the actual business.
Up to now, several documents have arrived at the Beijing Civil Aviation
Administration by special delivery from Paris, Hong Kong and the United
States and have been delivered to the addressees by the employee. The
purpose of the foreign private enterprises in vying for express delivery
service in China is to seize the business of express delivery of documents
between China and other countries and regions in the world. A consultant
of DHL-SINOTRANS Ltd. in the United States once said that the company was
eager to start the business of express delivery in China, mainly because
it wanted to be the first of such companies; it was ready to lose money on
the venture for first three to four years, but it expected to make big
money later. We hold that American ALTMAN Co.'s unauthorized business in
Beijing mentioned above must be stopped. At present, a law for postal
service has not been formulated in China and many units do not know that
the postal service in China is under unified management and
administration. In order to protect the unification of our postal service
more effectively in the future and forbid any enterprises or individuals
outside the postal department and any foreign businessmen to start the
business of special delivery of documents in China without authorization,
it is necessary to reiterate that any postal service which is run within
China or jointly run with other countries, including the inward or outward
delivery of letters, printed matter, documents and materials and special
delivery of documents, must be administered and managed in a unified way
by the Ministry of Posts and Telecommunications, which is responsible for
formulation of unified postal charges and various rules and regulations.
Other organs, enterprises or individuals may not engage in the business of
express delivery of documents in China. Foreign private businessmen in
particular shall not be allowed to have a hand in this line of business.
If nothing is inappropriate, it is requested that the above be approved
and transmitted to all the localities and departments for implementation.
1981年1月19日
