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问:擅自内销加工贸易保税料件或成品,海关将如何处理? 答:未经海关许可,擅自转让、抵押、调换加工贸易保税料件或成品的,由海关责令有关企业追回有关料件或成品,并依据《细则》第十一条(二)项的规定,处货物等值以下或者应缴税款两倍以下罚款;擅自转让加工贸易保税料件或成品,有关料件或成品无法追回的,由海关追补税款及缓税利息,并按前述规定处货物等值以下,50%以上或者应缴税款两倍以下、一倍以上的罚款。有关保税料件及成品数量短少不能提供正当理由或有关记录不真实的,由海关追补税款及缓税利息并依据《细则》第十一条(三)项的规定,处货物等值以下
Q: How should the Customs handle any domestic bonded materials or finished products that are processing domestic trade? A: If the bonded materials or finished products of the processing trade are to be transferred, mortgaged or exchanged without Customs permission, the Customs shall order the relevant enterprises to recover the relevant materials or Finished goods and shall be imposed a fine of equal to or less than twice the value of the goods subject to the provisions of Article 11 (2) of the Detailed Rules; if the bonded materials or finished products of the processing trade are to be transferred without authorization, the materials or finished products can not be chased Back, the customs shall pay the tax and interest on the tax relief, and shall be fined not less than 50% of the value of the goods subject to the aforesaid provisions or twice or less than the amount of the tax due, and shall be imposed a fine of more than one time. Concerning the shortage of bonded materials and finished products, which can not provide valid reasons or the records are untrue, the customs shall make up for the tax and interest on tax relief and, in accordance with the provisions of Article 11 (3) of the Detailed Rules,