Do you know the ways of import and export trade? How is the import and export trade conducted? I'll share the sorted import and export trade methods with you. Let's have a look!

Mode of import and export trade

1. General trade

2. Compensation trade

3. Processing and assembly trade with supplied materials

4. Processing trade with supplied materials

5. Consignment, Consignment trade

6. Border small-scale trade

7. Processing trade imported equipment

8. Foreign contracted projects exported goods

9. Leasing trade

11. Equipment imported by foreign-invested enterprises as investment, Articles

11. Export processing trade

12. Barter trade

13. Inbound and outbound goods in bonded warehouse

14. Goods in bonded warehouse

15. Processing trade

16. Overseas trade processing

1. General trade (code "11")

Import and export goods with payment assistance, materials and parts imported by foreign-invested enterprises for processing domestic products, finished products processed by foreign-invested enterprises with domestic materials or products purchased by them, catering food imported by hotels and restaurants, domestic fuel, materials and spare parts for foreign ships or aircraft, goods imported by our laborers (such as steel, wood, fertilizer and seafood) compensated by the other party's physical products in overseas labor cooperation projects, and equipment brought out by our domestic enterprises through physical investment abroad.

2. Compensation trade (code "13")

Compensation trade refers to a transaction form in which overseas manufacturers provide or use overseas export credit goods to import production technology or equipment, and we produce it, and repay the other party's technology and equipment price or payment principal and interest in installments by selling their products back. If approved, other products produced by the enterprise (including enterprise consortium) can also be used to sell back to the other party for indirect compensation.

3. Processing and assembly trade with supplied materials (code "14")

Processing and assembly trade with supplied materials refers to a transaction form in which all or part of raw materials, auxiliary materials, spare parts, components, accessories and packaging materials are provided by foreign businessmen, and equipment is provided when necessary. We process and assemble the finished products according to the requirements of the other party, and the finished products are sold to the other party. We collect the labor fee, and the price of the priced equipment provided by the other party is repaid by our labor fee.

4. Feed processing trade (code "15")

Feed processing trade refers to the transaction form that we use foreign exchange to buy imported raw materials, materials, auxiliary materials, components, spare parts, accessories and packaging materials, and then process finished or semi-finished products for export.

Import processing and assembly trade can also take the form of counterpart contracts, that is, buyers and sellers sign counterpart contracts for import and export respectively. We pay for the materials first when they are imported, and then charge the other party for the finished products when they are exported.

5. Consignment and consignment trade (code "16")

Consignment and consignment trade refers to the transaction form in which the consignor delivers the goods to a pre-agreed consignor, and the consignor sells them in the local market according to the pre-agreed conditions or the conditions stipulated in the consignment agreement. After deducting the commission and other expenses of the consignor, the balance is paid to the consignor in the way stipulated in the agreement. The relationship between the consignor and the consignor is not a buying and selling relationship, but an entrustment relationship, and the consignor has no ownership of the goods.

6. Small-scale border trade (code "19")

Small-scale border trade refers to the trade activities between enterprises with the right to operate small-scale border trade in border counties (flags) and border cities (hereinafter referred to as border areas) that are open to the outside world along the land border in China, and with enterprises or other trading institutions in border areas adjacent to the country through land ports designated by the state, including barter trade and easy cash exchange trade.

7. Imported equipment for processing trade (code "21")

Imported equipment for processing trade refers to machinery and equipment imported by the other party with or without pricing under the processing of incoming materials, including equipment repaid by labor payment (or price difference) and equipment imported by foreign-invested enterprises under processing trade without deduction of investment quota.

equipment imported by foreign-invested enterprises under processing trade is counted as "equipment imported by foreign-invested enterprises" if the investment amount is deducted. Whether or not to deduct the investment quota shall be subject to the results examined and approved by the competent customs examination and approval department of the enterprise.

8. Export goods of foreign contracted projects (code "22")

Export goods of foreign contracted projects refer to the equipment and materials exported by companies with the right to operate foreign contracted projects approved by MOFTEC for contracting foreign construction projects and carrying out foreign cooperation projects such as labor service cooperation, but do not include engineering equipment and materials exported by enterprises with the right to operate foreign economic and technological cooperation approved by MOFTEC in border areas and neighboring countries in China.

9. Lease trade (code "23")

Lease trade refers to the international lease trade contract signed by enterprises undertaking leasing business and foreign businessmen, and the lease term is one year or more.

11. Equipment and articles imported by foreign-invested enterprises as investment (code "25")

Equipment and articles imported by foreign-invested enterprises as investment refer to machinery, equipment, spare parts and other materials (other materials refer to materials needed for building factories, installing and reinforcing machines) imported by foreign-invested enterprises with capital within the total investment (including Chinese investment), and imported into the enterprise according to national regulations.

11. Export processing trade (code "27")

Export processing trade refers to the transaction form that raw and auxiliary materials, spare parts, components or semi-finished products in China are handed over to overseas manufacturers for processing or assembly according to our requirements, and the finished products are transported to import, and we pay the workers' fees, excluding" belt processing export ".

"export with materials" means that we invest and set up enterprises overseas, and transport raw and auxiliary materials, spare parts, components or semi-finished products in China to overseas for processing or assembly, and the goods exported under the export with materials for finished products are sold overseas, which should be counted in a practical and easy way. For example, the exports of machinery, equipment and raw materials are counted as "general trade"; The export of finished products processed by incoming and incoming materials is counted as "incoming and incoming processing trade"; Lease exports are counted as "lease trade".

12. Barter trade (code "31")

Barter trade refers to the trade in which exported goods are directly exchanged for imported goods without monetary medium.

13. Inbound and outbound goods in bonded warehouses (code "33")

Inbound and outbound goods in bonded warehouses refer to goods directly stored in bonded warehouses from abroad and goods shipped out of export supervised warehouses, excluding warehouse and transit goods in bonded areas.

goods in export supervised warehouses and their statistical methods

according to the Interim Measures of the People's Republic of China on the Administration of Export Supervised Warehouse (promulgated by Order No.22 of the General Administration of Customs on March 8, 1992) and the Notice of the General Administration of Customs on Amending the Provisions on the Administration of Export Tax Refund for Goods Stored in Export Supervised Warehouse (document No.441 of the Department of Supervision [1995]), export supervised warehouse refers to storage. The goods stored in the warehouse are "export supervised warehouse goods".

14. Stored and re-exported goods in the bonded area (code "34")

Stored and re-exported goods in the bonded area refer to those stored and re-exported from abroad and those shipped out of the bonded area, excluding those stored and re-exported from abroad and those shipped out of the non-bonded area.

15. Processing trade

Processing trade mainly includes processing of incoming materials, assembling of incoming parts, processing of incoming materials, processing of outgoing materials and compensation trade. It is different from the so-called "Three Supplements" (that is, processing with supplied materials, assembling with supplied parts, processing with supplied samples and small and medium-sized compensation trade) in that the processing with supplied samples belongs to general export trade and is not within the scope of processing trade. Processing with supplied materials and assembling with supplied parts are collectively referred to as processing and assembling. It is the main content of processing trade to remove sample processing from "three supplies and one supplement" and add feeding processing and discharging processing.

16. overseas trade processing

overseas trade processing refers to an international economic and trade cooperation mode in which domestic enterprises mainly invest in existing technology and equipment, provide raw materials, spare parts or product design technology, set up factories abroad, process and assemble, and sell finished products locally. Provisions on export tax rebate in processing zones

I. Concept of export processing zones

Export processing zones (hereinafter referred to as? Processing zone? ) refers to the special closed area approved by the State Council and supervised by the customs. Processing zones must set up isolation facilities and effective monitoring systems that meet the requirements of customs supervision; The customs shall set up a special supervision organization in the processing zone, and implement a 24-hour supervision system for goods entering and leaving the processing zone and related places in the zone in accordance with the Interim Measures of the People's Republic of China and the Customs of China on Supervision of Export Processing Zones.

second, the difference between the processing zone and the bonded zone

the tax reduction and exemption policies for imported goods in the processing zone are basically formulated with reference to the existing policies in the bonded zone, and there are no new preferential policies. However, there are the following differences:

1. Functionally, the processing zone has a single function, which is only taken from the processing trade of export products, but a small number of warehousing enterprises that provide services for the production of processing enterprises and transportation enterprises that are approved by the customs to specialize in the import and export of goods in the processing zone can be established in the zone;

2. Domestic raw materials, materials, etc. entering the processing zone are regarded as exports, and the customs shall go through the customs declaration formalities in accordance with the relevant provisions on export goods, and issue an export tax refund declaration form. Enterprises outside the area shall go through the formalities of export tax refund (exemption) with the tax authorities on the basis of the customs declaration form (export tax refund joint) and relevant documents;

3. For the goods transported outside the processing zone, the customs shall go through the customs declaration formalities in accordance with the relevant provisions on imported goods, and pay taxes according to the finished products;

4. The products and taxable services processed and exported in the region are exempted from value-added tax and consumption tax.

III. Procedures for transporting goods into and out of the processing zone

For the goods transported outside the export processing zone, the customs shall go through the customs declaration procedures in accordance with the relevant provisions on export goods, and pay taxes according to the finished products; For enterprises outside the export processing zone (hereinafter referred to as? Enterprises outside the region? The goods transported into the export processing zone shall be regarded as exports, and the customs shall go through the export declaration formalities.

IV. Provisions on the Administration of Tax Refund (Exemption) in Processing Zones

(1) Sales to enterprises in export processing zones from enterprises outside the zones (hereinafter referred to as? Enterprises in the region? The domestic equipment, raw materials, spare parts, components, packaging materials and a reasonable amount of capital materials needed for the construction of basic equipment, processing enterprises and administrative departments' production and office buildings, which are transported into the export processing zone for the use of enterprises in the zone, shall be presented by enterprises outside the zone with the export goods declaration form (export tax rebate form), special VAT invoice (or ordinary invoice), special tax (export goods) payment book, foreign exchange receipt verification form and other documents issued by the customs. For enterprises in the area to build infrastructure and a reasonable amount of infrastructure materials needed by processing enterprises and administrative departments in the area for production and office users, enterprises outside the area and relevant enterprises and administrative departments in the area should establish special account books for review by tax refund authorities.

(2) No tax refund (exemption) shall be applied to the production and consumption articles and means of transportation sold by enterprises outside the zone to enterprises and administrative departments in the zone and brought into the export processing zone for their use.

(3) imported machinery, equipment, raw materials, spare parts, components, packaging materials, infrastructure materials, etc. sold by enterprises outside the zone to enterprises and administrative departments in the zone and transferred to the export processing zone for their use will not be refunded.

(4) What are the measures for domestic enterprises with import and export operation rights? Exemption, arrival and return? Or? Retreat first? The goods mentioned in Article (1) above sold by foreign-invested enterprises with tax administration measures and transported into export processing zones shall be refunded (exempted) in accordance with the provisions of the current administrative measures for tax refund (exemption) of export goods; The goods mentioned in Article (1) above that are sold and transported into export processing zones by foreign-invested enterprises that implement tax-free management measures will still be subject to tax-free policy before the end of 2111.

(5) All goods sold by enterprises outside the zone and brought into the export processing zone shall be invoiced for export sales, and special VAT invoices or ordinary invoices shall not be issued.

For the goods sold to enterprises outside the zone for sale and transported into the export processing zone, it is allowed to issue a special payment book for tax (export goods) in accordance with the provisions of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Administration of Special Payment Book for the Recovery of Value-added Tax on Export Goods.

(6) For domestically produced equipment, raw materials, spare parts, components and packaging materials sold by enterprises outside the zone to enterprises in the zone and transported into the export processing zone for the use of enterprises in the zone, and a reasonable amount of capital construction materials needed for the construction of infrastructure, processing enterprises and production and office buildings of administrative departments, the customs shall issue a declaration form for export goods (special form for export tax refund), and make a declaration in the declaration form? Arrive in the country? List in the column? Export processing zone? .

for the above-mentioned goods, the customs shall input and transmit the customs declaration information according to the current relevant regulations, so that the tax refund authority can check the electronic information of the customs when handling the tax refund.

(7) Goods and taxable services processed and produced by enterprises in the area shall be exempted from value-added tax and consumption tax.

(8) the customs shall implement the measures for the administration of the record list of import and export goods between the export processing zone and overseas.

goods exported by enterprises in the region to overseas countries will not be refunded.

(9) Enterprises in the area shall not entrust enterprises outside the area to process products. For goods sold by enterprises outside the zone and transported into the zone after raw materials and spare parts are provided to enterprises outside the zone by entrustment or pricing processing, enterprises outside the zone shall not declare for tax refund (exemption).