Procedures for Sale of Bonded Materials

An Expert's View about Business Administration in China

Last updated: 22 Feb 2011

1.4 Application Procedures for Domestic Sale of Bonded Materials and Parts Imported for Processing


At present, domestic sale by processing trade enterprises is only permitted under two conditions: first, upon payment of import duty; second, upon payment of taxes in arrears after completion of verification and cancellation procedures. The former applies to processing activities involving imported materials only. The latter applies to all types of processing trade enterprises and is currently the dominant form of domestic sale under processing trade.


Approval Authorities for Domestic Sale

Commerce departments at provincial level are responsible for approving domestic sale by processing trade enterprises. Processing trade supervision authorities under Customs are responsible for examining and approving the domestic sale applications of processing trade enterprises.


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Posted: 19 February 2011, last updated 22 February 2011

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