Operation instruction for outward processing
外发加工作业指导书
Due to the production capacity and production level of our company can’t meet the requirement, we should entrust an outside processing enterprise which has strong processing capability to produce in accordance with the requirement of Purchase Dept., Logistics Dept. needs to go through the relevant formalities with the competent Customs.
由于企业的技术、工艺达不到产品要求，经采购部门提出要求，委托区外企业进行某项工序的加工，物流部根据海关的审批要求办理相关手续：
1、Apply to the competent customs for outward processing and provide the declaring documents as follow: 向海关申请外发加工，并提供以下单据：
a. The written application of outward processing (situation statement)
书面的外发加工的申请（外发加工情况说明）
b. Fill out the application form for outward processing.
填写《外发加工申请表》
c. Entrusted processing contract
委托区外企业生产加工的合同
d. Business license/ Licensed in department of tax/ Certification for production capacity of the
enterprise beyond the EPZ.
区外企业的营业执照、税务登记证明、生产能力证明
e. Fill out the shipping list for outward processing
填写《加工贸易外发加工货物外发清单》
f. Fill out the return list for outward processing
填写《加工贸易外发加工货物运回清单》
2、After get the approval of the competent Customs, fill out the below documents: 经主管海关同意办理外发加工业务后，填写以下资料：
a、The Approval Form for outward processing.
《加工贸易货物外发加工申请审批表》
b、The Operation Form for outward processing.
《加工贸易保税货物外发加工审批作业单》
3、The enterprise beyond the EPZ pays the security deposit to Customs (the security deposit contains import tax and import value-added tax). 区外加工企业向海关缴纳一定的保证金 (保证金金额为进口关税与进口增值税的总额)。

4、After the outward processing goods reached the Customs Supervision Warehouse, Logistics Dept. shall go through the declaration formalities with the competent Customs for the outward processing goods out of EPZ upon the strength of the tally sheet which is issued by the workers of the Warehouse. 当外发加工货物到达海关监管仓库并制作理货单，物流部凭此出区理货单办理外发加工货物运回报关手续。

5、The outward processing goods come back to the EPZ, Logistics Dept. shall handle the declaration formalities with the competent Customs for the returning goods upon the strength of the below documents: 外发加工货物运回海关出口加工区内，物流部凭以下单据办理海关运回放行手续：
a、The tally sheet for out of EPZ
出区理货单
b、The Approval Form for outward processing
《加工贸易货物外发加工申请审批表》
c、The Operation Form for outward processing
《加工贸易保税货物外发加工审批作业单》。