16090601#Bonded goods management case_广东东华供应链科技有限公司

Service cycle: October 6, 2016-October 5, 2017
Service team: Guangdong Donghua Supply Chain Technology Co., Ltd. consultant team
Leading expert: Senior Customs consultant——Lu Ming
Type of cooperation: Full process diagnosis of
customer’s industry ：Processing and manufacturing
Whether there is import and export rights: Yes
Customer location: Dongguan, Guangdong
Customer registered capital: US$1 million

[Customer situation]

Shortage of bonded goods was punished by the customs

On September 6, 2016, Huangpu Customs imposed Guangdong XX Industrial Co., Ltd. in 2015 Import and export activities were audited from September 7, 2016 to September 6, 2016. It was found that as of September 6, 2016, the company had a shortage of bonded materials. The tax value of the shortage of bonded materials was RMB 11,145,580.19, and the tax payable involved was RMB 2,807,571.70.

The customs determined that the company had a shortage of bonded materials and could not provide justified reasons during the processing business of bonded goods, which violated customs supervision regulations.

The Customs decided to impose an administrative penalty on Daying Company and impose a fine of RMB 1,114,558.02 in accordance with Article 18, Paragraph 1, Item (3) of the "Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China."

The customs determined that the company had a shortage of bonded materials and could not provide justified reasons during the processing business of bonded goods, which violated customs supervision regulations.

The Customs decided to impose an administrative penalty on Daying Company and impose a fine of RMB 1,114,558.02 in accordance with Article 18, Paragraph 1, Item (3) of the "Regulations on the Implementation of Customs Administrative Penalties of the People's Republic of China."

And in accordance with the provisions of Article 9 Item 2 of the "Interim Measures for the Administration of Enterprise Credit of the Customs of the People's Republic of China", the enterprise was reduced to a dishonest enterprise.

Bonded goods management is one of the core contents of the management of processing trade enterprises. It is a main line that runs through the entire company management. It is the focus of customs supervision. Once a violation occurs, the enterprise may be downgraded or fined based on a certain percentage of the value of the goods. %-30%. In addition, the supplementary tax must be paid. For example, in the above example, the taxable amount of 2,807,571.70 yuan is also required to be paid. Many manufacturing companies think that the output will go up and the profits will come. However, the shortage of bonded goods or other violations caused by the usual inadvertence will cause business difficulties.

Many companies’ violations are basically caused by the failure of bonded goods to be managed in accordance with the requirements of customs regulations. Common examples include: actual loss and loss of declaration forms, express export of bonded goods in violation of regulations, unauthorized handling of bonded defective products, unauthorized domestic sales of bonded materials or Finished products; deep processing carried forward without filing, idling, delivery beyond the filing validity period or quantity, and customs declaration procedures beyond the time limit; outgoing processing without filing, exceeding the deadline or quantity of the application form, etc. In addition to the clear nature of these violations, most of them will eventually be reflected in the shortage or overflow of bonded materials.

[ Customer analysis ]

The reason for the shortage of bonded goods in the case is that the loss of filing is lower than the actual amount. The loss of filing is 5%-8%, but the actual loss is 43%.

To obtain the actual loss data, it is not determined by the factory's customs declaration department, but from the BOM or drawings of the factory technical department or actual input and output analysis, through the merger relationship, and according to certain principles Statistics.

This is a systematic improvement project. During the actual counseling process of Donghua International, many companies have found that there are problems in this area. Some companies directly use the loss of the previous manual as the loss of the current manual, and some companies’ calculation methods No, the merger of some companies is not right, the BOM of some companies is quite different from the actual production, and some companies regard defective products as loss, etc., or eventually get real loss, but because of exceeding the loss standard, they can’t fight for further. . These will eventually lead to shortage or overflow of bonded materials.

[ Solution ]

At the end of September 2016, the client found the Donghua supply chain, hoping to conduct a comprehensive process diagnosis of the company to avoid possible risks afterwards. After communication between the two parties, the Donghua supply chain dispatched a senior customs consultant-Lu Mingdai The team consultant team came to the client company and conducted a one-year survey and summary report.

During the period, in-depth analysis and on-site investigations were conducted in the aspects of customs process, trade logistics, human resources, PMC management, financial flow, etc., and the customs officers, logistics personnel, human resources and other departments of the client companies were in Donghua The business school has conducted free training and provided free customs training for the management staff of the enterprise, so that everyone can understand the law, respect the law and abide by the law, and fundamentally prevent the enterprise from recurring negligent violations in subsequent operations. At the same time, everyone has a deep understanding of customs and other aspects.

[Final Achievement]

In May 2017, after more than half a year of cooperation and rectification, the company has fully complied with customs requirements. The legal person uploaded his ID card and other identity verification information on the public credit information platform, and filled out the credit restoration information application form to initiate Credit repair application. The credit management department reviewed the content of the enterprise's application and passed it in accordance with the ICE8000 international standard system credit restoration standards.

We, Guangdong Donghua Supply Chain Technology Co., Ltd., in the actual landing guidance process, summarized a set of effective and practical solutions for standardizing the management of bonded goods, which not only meets the requirements of customs supervision, but also meets the requirements of the company’s own standard management, preventing microeconomics . Solve the problem of bonded goods management from the source, and effectively help enterprises establish analysis and improvement methods for the shortage or overflow of bonded goods.

2017.11.13

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