Do I need to pay a deposit when I apply for the customs processing trade manual for the first time?

for the first time, you need to pay a deposit. if your enterprise is an AA enterprise or a class a enterprise that meets certain conditions, you don't need to provide a guarantee.

Article 15 of Order No.195 of the General Administration of Customs, Decision II of the General Administration of Customs on Amending the Measures of the People's Republic of China on the Supervision of Goods in Processing Trade: In case of any of the following circumstances, the customs may put it on record after the operating enterprise provides a deposit or a bank guarantee equivalent to the amount of tax payable: (1) those suspected of smuggling or violation of regulations have been investigated and investigated by the customs, and the case has not been concluded; (2) Being required by the customs to rectify due to management disorder, and within the rectification period. If an operating enterprise or processing enterprise has any of the following circumstances, and the customs has reason to believe that there is a high regulatory risk, it may handle it by referring to the provisions of the preceding paragraph and notify the relevant enterprises in writing: (1) leasing the factory building or equipment; (2) Carrying out processing trade business for the first time; (3) The processing trade manual has been extended twice or more; (four) for processing trade in different places for the record. Therefore, for the first time to carry out processing trade business, the customs can collect the deposit or bank guarantee equivalent to the tax payable on the imported tax return materials of your company, which is in the manual filing link.