II. Conditions for applying to import non - priced equipment
To enjoy the policy of non - priced equipment, enterprises must meet the following conditions:
III. Handling procedures for importing non - priced equipment
Independent factory or workshop:
The enterprise must have an independent factory or workshop specifically engaged in processing trade, and the non - priced equipment applied for can only be used in this place.Proportion of export products: For enterprises without an independent factory or workshop, at least 70% of the products they process need to be export products. This regulation ensures that non - priced equipment is mainly used to support export - oriented processing trade.Establish a non - priced equipment manual
Non - priced equipment refers to the equipment that is provided free of charge by foreign investors to processing trade enterprises. These equipment are necessary for the enterprises production, but there is no currency exchange, processing fees or price difference repayment during the import process. This policy allows processing trade enterprises to reduce capital expenditures and thus reduce operating costs. According to relevant regulations, except for commodities explicitly prohibited from import by the state and certain specific catalogs, most equipment can apply for bonded import.
Enterprises need to enter the processing trade manual subsystem through the customs single window or Internet + Customs platform to apply for the establishment of a non - priced equipment manual. The accompanying documents that must be submitted include the Application for Filing List of Non - Priced Equipment in Processing Trade and relevant processing agreements. These documents must clearly state that the equipment is provided free of charge and does not involve foreign exchange payment or deduction of processing fees. Handle import customs clearance procedures
When declaring the import of non - priced equipment, enterprises must accurately fill in the Customs Declaration Form Filling Specifications, especially in the supervision mode column, which should indicate non - priced equipment, and the supervision mode code is 0320. Eligible equipment can be exempted from import duties and enjoy a reduction or exemption of value - added tax at the import stage. Management of non - priced equipment
Non - priced equipment is under customs supervision from the date of import until the date of return for export or release from customs supervision, usually for three years. During this period, enterprises shall not sell, transfer or change the use of the equipment without permission. Transfer and release from supervision
Maintain Communication: The transfer or release from supervision of non - priced equipment needs to be declared through the relevant systems of the customs. The transferred equipment can be exempted from re - customs declaration, while the release from supervision requires the enterprise to apply to the customs through a specific bonded verification list.
Return of goods or domestic sales treatment If it is necessary to return the goods for export or convert them to domestic sales due to special reasons, the enterprise must submit the corresponding applications and complete the relevant procedures in accordance with the regulations of the customs. For the equipment converted to domestic sales, customs duties should be paid based on the depreciated value according to the service life.
The policy of non - priced equipment for processing trade provides enterprises with a way to reduce costs and enhance competitiveness. Through this policy, enterprises can obtain necessary production equipment for free and enjoy tax relief benefits. However, enterprises must strictly abide by the relevant regulations and ensure that all import activities meet the requirements of the customs. Only in this way can enterprises effectively utilize the non - priced equipment policy and add impetus to their own development.