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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