What does C stand for and E stand for in the electronic account book of Customs Manual?

C stands for feed processing, which means that we process and charge processing fees.

E stands for electronic account book, which is generally used by large 3A processing enterprises.

B stands for processing with supplied materials, which means we purchase and export materials.

J or k stands for bonded warehouse or bonded area account book.

Enterprises divide electronic account books into several manuals according to the time period of customs verification and registration in the export tax refund declaration system. The first verification stage of electronic account book can be regarded as a virtual manual.

The virtual manual number is electronic account book number +0 1, which is the second verification stage of electronic account book. The enterprise should be registered as a new manual, the virtual manual number is electronic account book number +02, and so on.

The total planned import value and total planned export value of each virtual manual can be input according to the actual import and export value in the previous verification stage. The commodity code registered in the contract is the commodity code of the main export products of the enterprise, and the validity period of the contract is set to half a year according to the registration date of the virtual manual.

Extended data

The source of foreign exchange for imported materials and parts must be special foreign exchange for processing;

(1) Foreign exchange allocated by MOFTEC to specialized import and export companies, and foreign exchange allocated by head office to branches.

(2) Foreign exchange allocated by MOFTEC to foreign trade bureaus of provinces, municipalities and autonomous regions.

(3) All provinces, municipalities and autonomous regions use local foreign exchange and retained foreign exchange to allocate foreign exchange of raw materials specially used for feed processing.

(4) For the export of mechanical and electrical products, the MOFTEC will distribute the foreign exchange of raw materials used for feed processing to the relevant ministries and bureaus.

(5) Foreign exchange used by the central finance for packaging export commodities.

(6) processing foreign exchange with materials approved by the competent department of the industry and trade company.

Baidu Encyclopedia-Customs Manual

Baidu Encyclopedia-Electronic Account Book

Baidu encyclopedia-feed processing