1. Concept
Report and approval of import payment and arrival of foreign exchange It is the business process and procedure for the import unit to submit the "Trade Payment Arrival Verification Form" and the attached documents to the foreign exchange bureau for review on a monthly basis in accordance with the requirements of the "Interim Measures for the Supervision of Verification and Write-off of Import Foreign Exchange Payment".
2. Business review documents
According to the "Interim Measures for the Supervision of Verification and Write-off of Import Foreign Exchange Payments", The import unit "should go through the verification and write-off application procedures with the foreign exchange bureau within one month after the import declaration of the relevant goods."
The import unit must provide the following documents when handling the arrival application procedures:
( 1) Import foreign exchange payment verification form (if the settlement method on the verification form is "cash on delivery", the customs declaration number column must not be empty);
(2) Import foreign exchange payment registration form (if the reason for foreign exchange payment in the verification document is "normal foreign exchange payment", the enterprise does not need to provide this document);
(3) Import Original cargo declaration form (if the settlement method on the verification form is "exchange on delivery," the enterprise does not need to provide this document);
(4) Import exchange payment Arrival verification form (in duplicate, both printed and stamped with company seal);
(5) Foreign exchange settlement slip and collection notice (such as The reason for payment of foreign exchange in the verification document is not "materials used in overseas projects" and "entrepot trade", and the enterprise does not need to provide this document);
(6) The foreign exchange bureau requires it to be provided other certificates and documents.
The contents of the above documents must be true, complete, clear and accurate.
3. Handle the import reimbursement reporting and review procedures:
(1) The import unit must prepare all necessary documents The above documents shall be submitted to the import verification and write-off staff of the Foreign Exchange Bureau for preliminary review.
(2) For documents that have not passed the review, the preliminary reviewer should make it clear to the enterprise reviewer whetherIt will be returned to the importing unit after the reasons can be reported for review.
(3) After the preliminary review is completed, the handling personnel shall sign and forward it to other business personnel for review;
(4) The review personnel shall return the documents that have failed to pass the review to the import unit after clarifying the reasons why they cannot be submitted for review to the company's review staff.
(5) If the review is correct, the reviewer will sign and keep all the documents and IC cards submitted by the company for review and leave the company name, contact number, and contact person.
(6) The foreign exchange bureau will use the retained customs declaration form and corporate IC card to verify the authenticity of the customs declaration form through the customs declaration form inspection system. If it is correct, the IC card will be returned to the import unit, and the "Approved" stamp will be stamped on the arrival application form and customs declaration form; if the customs declaration form fails the inspection, the relevant materials and circumstances will be forwarded to the inspection department.
(2) Registration procedures for import payment of foreign exchange
The registration of import payment of foreign exchange is based on the relevant regulations of the State Administration of Foreign Exchange. Regulations require enterprises to register with the verification department of the foreign exchange bureau before paying foreign exchange or issuing a letter of credit within the scope of prescribed supervision. The foreign exchange bureau can track the pre-recording business of verification.
1. Enterprises must complete the filing procedures when handling the following foreign exchange payments or issuance of letters of credit:
(1) Issuance of a usance letter of credit of more than 90 days (excluding 90 days);
(2) The date of issuance of the letter of credit is the latest The shipping date exceeds 90 days (excluding 90 days);
(3) Handle the acceptance business of D/A for more than 90 days (excluding 90 days);
p>(4) The bill of lading issuance date is more than 90 days (not including 90 days) from the date of payment;
(5) The advance payment for goods whose payment date is more than 90 days from the expected arrival date;
(6) exceeds 15% of the total contract amount and Advance payments exceeding the equivalent of US$100,000;
(7) Goods on delivery remittances where the issuance date of the customs declaration is more than 90 days (not including 90 days) from the date of payment Business;
(8) Payment and certificate issuance business for purchasing materials used in overseas projects;
(9) Payment and certificate issuance business for entrepot trade;
p>
(10) Foreign exchange payment and certificate issuance business for enterprises not in the directory;
(11) "Acceptance of foreign exchange The foreign exchange payment and certificate issuance business of enterprises in the "List of Import Units for Authenticity Review of the State Administration of Foreign Exchange";
(12) The State Administration of Foreign Exchange has learned that it is indeed a special situation and it is necessary to focus on Track the foreign exchange payment business.
Before handling the above-mentioned filing business, the enterprise must respond to the filing form that has been issued with an expected arrival date before the 1st of the previous month. Otherwise, the application will not be processed.
2. When the import unit handles the registration business, it must provide the following documents:
(1) Application letter for registration of import payment of foreign exchange (the content of the application letter should include the reason for applying for registration and the content of the registration);
(2) The original copy of the import contract and a copy of the main terms;
(3) Application for issuance of certificate (if the reason for filing is "usance letter of credit", then the application for issuance of certificate There should be a business seal stamped by the bank);
(4) Import foreign exchange payment notice and copy (if the settlement method is not "collection", then The enterprise does not need to provide this document);
(5) Wire transfer application form (if the settlement method is not "remittance", the enterprise does not need to provide this document);
(6) The original, copy and IC card of the customs declaration form for imported goods (if the reason for filing is not remittance on delivery or extension of letter of credit, the enterprise does not need to provide the document and IC card );
(7) Exchange settlement bill/collection notice or letter of credit obtained from re-export (if the reason for filing is not "materials used in overseas projects", "re-export" "Trade", the enterprise does not need to provide the document);
(8) Advance payment guarantee (if the reason for filing is not "delivery in more than 90 days", more than 15% And if the advance payment exceeds the equivalent of US$100,000, the enterprise does not need to provide this document);
(9) Import foreign exchange payment registration form;
(10) Other vouchers and documents required by the foreign exchange bureau under special registration circumstances.
The contents of the above documents must be true, complete, clear and accurate.
3. When the enterprise is handling import When filing for foreign exchange payment, the above documents should be provided according to different filing situations, and the filing procedures should be completed in accordance with the following requirements:
(1) The enterprise should advance three working days in advance Submit relevant documents to the SAFE's write-off personnel for preliminary review;
(2) If the preliminary review is correct, the review personnel will submit the documents to the supervisor for approval;
(3) Business personnel should submit the documents that have passed the preliminary review to the supervisor for approval on the day of enterprise registration (or the next day, except for enterprises included in the "List of Import Units Subject to Authenticity Review by the Foreign Exchange Bureau") ; The leader in charge will return the approval results to the auditors on the next day (or the third day, except for enterprises included in the "List of Import Units Subject to Authenticity Verification by the Foreign Exchange Bureau"); for filings that fail to pass the approval, the auditors must explain the reasons to the enterprise in a timely manner .
(4) After the approval is passed, the reviewer will notify the enterprise (or the enterprise will actively inquire) of the filing results, and will be stamped "Special for verification of import foreign exchange payment" Return the filing form and attached documents to the enterprise; at the same time, keep and transmit the fourth page of the filing form and copies of relevant documents to the machine.
No comments yet. Say something...