An Electronic Manual is an electronic ledger used in customs processing trade supervision to record data such as a company's imported bonded materials, exported finished products, and inventory verification. It replaces the traditional paper registration manual, and enterprises declare, modify, and verify it online through customs information systems (such as China E-port). Usage scenarios: When processing trade enterprises engage in import processing or contract processing business, they need to apply to customs to establish an electronic manual in order to enjoy bonded policies. Precautions: Enterprises must truthfully declare unit consumption and loss, and complete verification within the prescribed time limit, otherwise they may face penalties; an electronic manual is different from an electronic ledger (E-ledger), as the former targets a single contract or order, while the latter applies to large enterprises with long-term, multi-batch business; in addition, the electronic manual must be linked with customs declaration forms to ensure data consistency. Compared with a paper manual, the electronic manual improves customs clearance efficiency and reduces manual errors, but requires enterprises to have a certain level of information management capability.
📝 Examples
1. Our company has signed a new import processing contract and needs to apply to customs for an electronic manual in order to import raw materials under bonded status. (Note: Applying for an electronic manual is a necessary step when an enterprise conducts processing trade business.)
2. Due to an adjustment in the production loss rate, we must promptly modify the unit consumption data in the electronic manual, otherwise it will affect subsequent verification. (Note: Electronic manual data must be consistent with actual production, and changes must be declared promptly.)
💡 Foreign Trade Tips
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