I. Trade Term Selection and Risk Control

As a seasoned customs professional with 20 years of experience in the foreign trade industry, I am often asked by business friends: "Can imported equipment for international service outsourcing enjoy bonded policies?" The answer is yes! According to Announcement No. 39 of 2010 and Announcement No. 36 of 2016 by the General Administration of Customs, eligible service outsourcing enterprises can benefit from the bonded supervision policy for imported equipment.

This policy is like a "big gift package" from customs to enterprises:

• Duty-free import: Equipment provided free of charge by overseas contractors can temporarily exempt import tariffs and VAT
• Simplified procedures: Adopt electronic manual management with full online processing
• Wide application scope: Already covering 35 service outsourcing demonstration cities and pilot areas nationwide

II. Who is eligible for this "policy package"?

Not all enterprises can unwrap this "gift package," as customs has set several "unwrapping conditions":

• Enterprise qualifications: Must be certified as technologically advanced service enterprises (Caishui [2009] No. 63)
• Customs credit: Management category must be Class B or above; discredited enterprises will be excluded
• Business scope: Undertaken business must fall within the Technologically Advanced Service Business Recognition Scope,
• Equipment source: Must be imported equipment provided free of charge by overseas contractors

Here’s a special reminder: Goods not eligible for tax exemption by the state (as listed in Annexes 2 and 3 of the General Administration of Customs Announcement No. 65 of 2008) are not covered by this policy, just like how certain "prohibited items" cannot be included in a gift package.

III. Step-by-Step Guide to Claiming the "Policy Benefits Package"

As a seasoned foreign trade professional with hundreds of transactions under my belt, I've distilled a "Five-Step Customs Clearance Method":

I. International Service Outsourcing Bonded Supervision: Policy Dividends for Foreign Trade Enterprises

First check whether you have the qualification as a technologically advanced service enterprise, just like checking whether you have brought your keys before going out.

II. Who Can Enjoy This Policy Gift Package?

• Qualification Certificate for Technologically Advanced Service Enterprises (equivalent to an "admission ticket")
• Business License for Enterprise Legal Person ("ID Card")
• International Service Outsourcing Contract and Equipment List ("Shopping List")
• Customs Registration Certificate ("Membership Card")

Step 3: Online declaration

Log in to "Internet + Customs" or the "Single Window," select the "Jin 2 Manual System," and fill in the information just like placing an order on an e-commerce platform.

Step 4: Wait for review

Customs promises to complete the review within 5 working days - faster than online shopping delivery! If rejected, dont panic, just make modifications as prompted.

Step 5: Receive electronic manual

After approval, the system will automatically generate an electronic version of the "Processing Trade Non-Dutiable Equipment Manual," with the number starting with "D." This serves as your "bonded pass."

IV. Precautions for Using "Gift Packs"

After receiving the "gift package," it must be used in compliance with regulations; otherwise, customs may "take back the gift."

• Dedicated use for specific purposes: Equipment can only be used to fulfill outsourcing contracts and must not be diverted for other uses
• Three prohibitions on pledging: Without customs approval, the equipment cannot be mortgaged, pledged, or subject to lien
• Dynamic management: Changes in enterprise qualifications or credit ratings may affect the use of the manual
• Expiration handling: Upon contract expiration, equipment should be re-exported or undergo domestic sales tax procedures

Once, a company used bonded equipment as collateral for a loan, only to be required by customs to pay the full risk deposit, effectively turning the "gift package" into a "debt package."

V. Special reminders from veteran foreign trade professionals

Based on 20 years of experience, I've summarized several "pitfall avoidance guidelines":

• Plan ahead: Apply for the manual before equipment import - last-minute attempts may delay project progress
• Dynamic tracking: Monitor the validity period of enterprise qualifications to avoid affecting manual extensions due to expired credentials
• Compliant usage: Establish dedicated bonded equipment ledgers and conduct regular self-inspections
• Utilize consultation services: If you encounter any issues, you can call the 12360 Customs Service Hotline, which is a free "policy advisor."

Remember, customs supervision is not about "finding fault," but rather acting as a "guardian" that helps enterprises comply with regulations and enjoy policy benefits. Leveraging the bonded policies for international service outsourcing enables companies to operate with ease and gain a competitive edge in the global market!