Electronic Account Book

An electronic account book is an electronic ledger management model in customs processing trade supervision. Enterprises file import materials, export finished products, and unit consumption relationships in electronic data form through the customs system, replacing traditional paper registration manuals. Its main use scenario is the supervision of bonded materials for processing trade enterprises (including toll processing and import processing). Enterprises must complete account book filing before goods are imported or exported, declare customs based on the account book during import and export, and customs verifies actual consumption and inventory through account book reconciliation. Precautions: Enterprises must truthfully declare unit consumption; the account book is usually valid for one year and must be reconciled regularly; if material substitution, domestic sales, or return shipments occur, an application must be submitted to customs in advance. The difference from an 'electronic manual' is that an electronic account book is usually suitable for large enterprises with a high level of informatization and complex materials and finished products, and supports 'rolling reconciliation,' while an electronic manual is mostly suitable for small and medium-sized enterprises and single-contract management. Compared with a 'manual,' an electronic account book is more flexible, allowing enterprises to file independently and reconcile in stages, but supervision requirements are stricter and data accuracy requirements are extremely high.