1、 What is a one day tour
Export re import, commonly known as one-day tour, refers to the business activities in which an enterprise carries over the products processed by bonded materials and parts to another processing enterprise which has been under or belongs to the Customs for re export after processing.
2、 Which enterprises need one-day travel business
1. Enterprises have the demand of tax refund, and need to achieve the purpose of tax refund through the export link of factory transfer (export re import);
2. The customs declaration data of both sides of the transaction do not conform to each other and need to be adjusted through factory transfer;
3. The processing trade enterprises in both sides of the transaction have the demand of verification.
3、 The significance of one day tour
1. Shorten the delivery period between enterprises and improve the capital turnover rate of enterprises.
2. It provides a fair competition market for small and medium-sized enterprises. As long as product quality and service quality can cooperate with large-scale foreign-funded enterprises, factory transfer is undoubtedly a relatively superior mode of delivery.
3. It provides an alternative scheme for the realization of delivery between enterprises.
Domestic processing enterprises, according to the regulations of the Customs on the processing enterprises, must export the finished products for verification within a time limit. If the products are short of or have a large market in China, they can be sold at home. Another part of the trading companies, due to business needs, order goods from domestic processing enterprises. However, due to the management needs of processing trade manual, they can only deliver goods in Hong Kong, and there are also domestic sales.
When exporting products, the general practice of domestic processing enterprises is to export the products to Hong Kong first, and then import them from Hong Kong to China. Although this has achieved the purpose of turning exports into domestic sales, it has produced higher costs. In fact, enterprises can use Ningbo Lishe logistics bonded zone as a fast channel for export to domestic sales. When the domestic processing enterprises transport the products into the logistics bonded zone, they can realize the verification and cancellation. When the domestic sellers or manufacturers need to import the products, they can directly pick up the goods from the bonded logistics center. In this way, the processing enterprises can save a considerable amount of expenses.
4、 The "one day tour" of bonded logistics park is actually the substitute of "Hong Kong one-day tour" in China
In April 2002, Shenzhen Export Processing Zone was officially put into operation. Four functions are set up in the design of bonded logistics park, which are international transit, international distribution, international procurement and international re export trade. In order to realize these functions, the park allows tax refund, liberalizing the multiple restrictions of currency and supervision. Export processing enterprises and logistics enterprises with a keen sense of smell can see at the first sight the matching point of Park policy and one-day tour.
The bonded logistics park meets all the requirements of a one-day tour: Tax Refund for goods entering the zone immediately, and enterprises in the Zone enjoy unified tax policy and market access treatment regardless of their nature. Many supervision fees charged by domestic enterprises and restrictions on freight forwarding and shipping agency have been cancelled. Enterprises only need to cooperate with the registered companies in the logistics park. In the upstream, the goods entering the zone are regarded as exports, and they can refund tax immediately. The downstream enterprises only need to import goods from the park, get the invoice, and declare to the Customs for the reason of "processing with imported materials", they can enjoy the treatment of tariff and value-added tax on imported materials.
5、 Practical operation
Enterprises export goods (at this time, the receiving party is the registered enterprise in the zone), enter the zone to declare for customs, apply for inspection (Park customs), go through the tax refund, verification and other related procedures, and obtain the tax refund form in advance. The goods can be processed in circulation, assembled, packaged, marked and other related procedures in the zone, export filing (Park customs), transportation and distribution to foreign customers.