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Mian Ditui Foreign Export Tax


"Exemption, credit and refund" tax "exemption" of tax, means the production of the export market or export of foreign trade enterprises commissioned self goods exempt from VAT, production and sales of the company; "arrived" tax, is export production enterprises or entrusted bo jackson shoes export of foreign trade enterprises should be exempt from self-produced goods or refund of the consumption of raw materials, spare parts and other domestic goods have tax paid the excess is the amount of tax payable; "back" tax, is the production of the export market or exported, the export of self-produced goods, business agent representing all the goods enterprises current and over 50% of sales in a quarter, in response to the excess is greater than the amount of tax without the excess is payable when the export tax refund by the competent tax authorities, the tax on the excess is in part the tax rebate; when manufacturers export or entrust foreign trade enterprises or self-produced goods exports accounted for less than sales of all goods companies current 50%, not End of input tax deductible amount carried forward to offset next.
(A) of the tax basis
"Exemption, credit and refund" tax measures in accordance with the current FOB price of exports of goods calculated by wholesale opi nail polish multiplying the premium of RMB exchange "exemption, credit and refund" tax.
(B) the calculation of general trade
1, formula
The existing "exemption, credit and refund" tax, tax rebates on the implementation of tax law and in accordance with the export of goods on fob basis, "exemption, credit and refund" tax, the specific formula is as follows:
(1) Calculate the VAT payable
VAT payable = Output tax payable for current domestic goods - (current input tax - current exports not mac makeup wholesale exempted, the tax deduction and rebate)
Current export goods not exempt, deduction and rebate, tax = current FOB price of exported goods × Renminbi premium × (rate of VAT regulations - tax rebates for exports of goods)
(2) calculation of tax refund
When foreign-invested enterprises accounted for export sales this quarter, company sales over the same period 50% of all goods and more, and the negative end of the quarter when the tax china wholesale free shipping payable by the following formula Yingtuishuie:
① current taxable amount of negative and the absolute value ≥ quarter exports FOB × Renminbi premium × tax rate,
Yingtuishuie = this quarter, exports FOB × premium × tax rate of the RMB exchange
② current taxable amount of negative cheap world cup jerseys and absolute value <the quarter exports FOB × premium × tax rate of the RMB exchange
Yingtuishuie = absolute value of the tax payable
③ carried forward to offset the input VAT next year = End of input tax is not deductible - Yingtuishuie

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Major Cargo Documents and Their Production


(1) consignment note (SHIPPING NOTE - B / N) in some places called the "paper under the goods," the shipper contracts and letters of credit under the terms of trade filled in, the carrier or its agent to handle shipment of goods documents. The content of the carrier under consignment note, combined shipping routes, ports of call, schedule and class cheap world cup jerseys conditions into account, that the appropriate time, that is to accept shipment. Consignment note production should be noted: (1) port of destination: Name be clear and specific, and consistent with the letter of credit described, if the same name in Hong Kong, it should be the name of the port after the specified country, region or state, city. If the Credit provides for the selection of the port of destination port (OPTIONAL PORTS), should be on the same routes, same voyage is linked with the basic port.
(2) Transportation Code, that is, power of attorney number.
Each shipper has the right to import and export consignments have a code (usually the commercial invoice number) in order to check and financial settlement. (3) Name of goods
Should be based on the actual name of the goods, complete with both Chinese and English text is more china wholesale free shipping important is to have the name listed with the credit line.
(4) mark and number, also known marks (SHIPPING MARK), in order to facilitate the identification of the goods, to prevent wrong delivery, usually by the model, graphics cargo consignees referred to, the destination port, number or lot number and other components.
(5) weight size. Weight in kilograms, for the cubic size;
(6) pallet to be noted in plate weight, size and weight of the goods themselves, size, on the long, overweight, high cargo, should provide the details of each piece of cargo volume (length, width, height), and each weight in order to calculate freight company cargo stowage factors, arranged a mac makeup wholesale special loading equipment.
(7) Freight payment. Generally freight prepaid (FREIGHT PREPAID) and freight (FREIGHT COLLECT). Some of transhipment cargo, a journey that transportation costs prepaid, two-way freight, to be clearly marked.
(8) the feasibility of transshipment, in batches, and the installation period, Deng Jun valid credit or contract requirements shall be stated.
(9) notify the person, the consignee, decide whether to fill in as needed.
(10) The terms of wholesale opi nail polish transportation, booking, cargo stowage credit customers have 11 sets out special requirements.
(2) shipping orders (SHIPPING ORDER - S / O)
Is accepted for shipment shipper shipping companies, issued to the shipper, with the captain to command the carriage of cargo shipping documents. Shipping order can be used as the basis ship, but also with the owner to declare to the customs procedures for export one of the main document.
(3) receiving a single (MATES RECEIPT - M / R),
Receipt, also known as bo jackson shoes mate, the ship received the goods receipt and goods have been loaded in the certificate.
Because of the above three documents consistent with the main project, so some of the major ports in China's approach is made manifest to them, a single system, can reduce the workload, and reduce errors.

How to apply for export consignments work - international rail intermodal shipments and exports of goods carriage


1. Seaborne exports of transportation work, in order to CIF or CFR terms of the transaction, the seller arranges transport, its working procedures are as follows:
(1) the examination of the cheap world cup jerseys shipment in terms of credit: In order to exert operation to proceed smoothly, after receiving the letter of credit, to examine evidence relating to the shipment of provisions, such as the time of shipment, the settlement period, the port of shipment, destination, whether transfer or shipments, and whether the designated shipping company, vessel name, flag and ship class, etc., and some evidence required to provide various documents, such as route certificate, nationality certificate, etc., on these terms and conditions, I should
According to our policy, international practice, requests are reasonable and able to do so or to consider whether to accept or make modifications.
(2) get the goods ready for inspection: export turnover is under contract and letter of credit in the variety of goods, specifications, quantity, packaging requirements, on time, quality and quantity ready payable by the export of goods, and make applications inspection and licensing work. Refrigerated cargo cool to do well the work to ensure compliance when shipping temperature requirements. In China, where the inclusion of provisions of the commodity inspection authorities, "the List" of goods and under the letter of credit, trade contract certificates issued by the commodity inspection authorities, the goods, the export declaration is required before the complete "Application china wholesale free shipping for Export Inspection" Application for commodity inspection. Need to identify some of the weight of exports, some in need of animal and plant quarantine or health, safety inspection, to be completed in advance, and pass the inspection certificate. Do preparatory work before shipment, the goods are already complete, you can apply for the work checked.
(3) Consignment booking: the preparation of the export consignment note, you can delegate to the freight booking procedures apply. Freight forwarders under the owner's specific requirements by route bo jackson shoes classification after finishing in time to the shipping companies or their agents booking. Owner may also directly to the shipping companies or their agents booking. When the shipping companies or their agents to check out shipping order, booking work is completed, it means that the shipper and the carrier has concluded a contract of carriage between.
(4) Insurance: Goods are mac makeup wholesale properly set after the class, is the seller of insurance, risk can be insured cargo handling procedures. Amount of insurance is usually the CIF invoice price plus insurance (plus the number of buyers and sellers under the agreement, without agreement, the 10% general insurance).
(5) Port cargo concentration: When the ship to port of loading plan is finalized, in accordance with the Port and purchase the required notice within the time limit set by the shipper, transport formalities completed, the export of goods transported to the port area focus, waiting for wholesale opi nail polish equipment ship, do batch clear, pieces count, clear signs. Special attention should be pay attention to ports, shipping companies and the transport company or rail, and other units to maintain close contact, timely completion of purchase, to prevent the working out of touch and influence the progress of shipment.

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Calculation of Freight - Air Freight


(A) of the chargeable weight: airline provides cargo small, large, according to the actual weight; in bulky goods, weight, hours, according to terms of volume. When the concentration of shipment, shipment of goods by several pieces of different composition, there are bo jackson shoes light bulbs have heavy cargo freighter. The billing is by the bulk and weight of the total gross weight or volume of the total weight, according to a calculation of the higher among the two.
(B) the type of airline tariffs and costs
1. Freight (RATES): the carrier for the carriage of goods under the weight of the unit (or volume) as freight charges. Freight between the airport and the airport (AIRPORT TO AIRPORT) air costs, cheap world cup jerseys not including the carrier, agent or other fees charged by the airport.
2. Freight (TRANSPORTATION CHARGES): obtained under the applicable tariff terms the consignor or consignee shall pay the transportation costs of each shipment as freight.
3. Airways International Air Transport Association, according to set fee rates for the three divisions of international air freight. One of main guide to North America, Greenland, etc.; two areas mainly refers to Europe, Africa, and Iran; three areas mainly refers to Asia, Australia
4. The main air cargo freight has four categories: (1) General Freight Transport (GENERAL CARGO RATE "GCR"); (2) wholesale opi nail polish Special cargo freight or designated goods tariffs (SPECIAL CARGO RATE; SPECIFIC COMMODITY RATE "SCR "); (3) the level of goods tariffs (CLASS RATE" CCR "); (4) Container Freight Transport (UNITIZED CONSIGNMENTS RATE" UCR ")
(C) at least freight: the airlines handle the minimum acceptable number of cargo freight, regardless of the size of the weight or volume of goods, transport group of goods between two points should be charged the minimum amount. Different regions have different china wholesale free shipping minimum freight.
(D) other provisions of the tariff: a variety of air freight and cost are the following in common: 1. Tariffs is from one airport to another airport. But only a single direction. 2. Do not include other mac makeup wholesale additional costs. Such as delivery, customs clearance, take delivery and warehousing costs. 3. Tariffs are usually published in local currency. 4. Tariffs generally kilograms or pounds for the unit. 5. AWB in the tariff is based on the date of the consignment note issued by the applicable tariff.

According to the Apparent Condition of the Goods


According to the apparent condition of the goods whether the adverse comments, the bill of lading can be divided into clean bill of lading (CLEANB / L) and unclean (UNCLEAN OR FOUL B / L). The former refers to the surface when loading the goods in good condition, generally bo jackson shoes without adding significant that the goods and / or defective packaging endorsement of the bill of lading. In foreign trade, bank safety, both in the negotiation of payment when requested to provide clean bill of lading. The latter refers to the carrier bill of lading has been filling in the goods and / or packaging in poor condition or endorsement of the bill of lading and other defects.
(4) loading list (LOADING LIST)
Shipping order to stay under the end of the carrier, the ship will be loaded cargo at the port of destination and the nature of the goods are classified, according to the voyage, compiled by Hong Kong's shipping order summary order of the list is prepared on board mate load the wholesale opi nail polish main program basis, but also for field personnel tally tally, the Hong Kong arrangement lightering, and out of library field and the carrier's business documents to grasp the situation.
(5) bill of lading (DELIVERY ORDER - D / O)
Also known as a small bill of lading. Consignee with a copy of the original bill of lading or bill of lading along with a valid guarantee for the carrier or his agent, and can extract the goods to the port handling sector credentials. Small bill of lading should be issued: (1) Original Bill of Lading for the legally held by the holder (2) non-clean bill of lading mac makeup wholesale endorsement should be transferred on a small bill of lading. (3) When overflow occurs when a short residual, the consignee, the carrier or its agents the right to obtain the corresponding
Visa. (4) freight unpaid, shall be paid at the consignee freight and related costs, before letting the little bill of lading.
(6) Bill of Lading (BILL OF LADING - B / L) bill of lading is the shipper or his agent should request a receipt for goods issued (RECEIPT OF GOODS), the goods in issue reverted to his charge, that has received the goods specified in the bill of lading; is a certificate of ownership (DOCUMENT OF TITLE). Bill of lading holders, according to the goods, and also dealings with bank negotiation, also in the delivery of cargo ships arrive at the port of china wholesale free shipping destination before the transfer; is the contract of carriage between carrier and shipper certificate.
The type of bill of lading:
1. According to whether the goods have been shipped, can be divided into on board bill of lading (SHIPPED ON BORAD B / L) and alternate bills of lading (RECEIVEDFOR SHIPMENT B / L). The former is issued after the goods have been loaded on the bill of lading, which means the carrier has taken over the goods and preparing bills of lading cheap world cup jerseys issued by the time of shipment, it is also called a bill of lading received for shipment. In the trade contract, the buyer generally require the seller to provide on board bill of lading, because the bill of lading on board ship with its name and date of receipt of the consignee on time guaranteed.

According to Different Transport Modes


According to different transport modes, can be divided into direct bill of lading bill of lading (DIRECT B / L), trans-shipment bill of lading (TRANSHIPMENT B / L), combined transport bill of lading (THROUGH B / / L) and combined transport bill of lading (COMBINED TRANSPORT B / L) and so on. Direct bill of lading is issued directly by the FOB port of the ship arrived the port of destination bill of lading. If shipment cargo ship in bo jackson shoes Hong Kong do not have direct access to the port of destination, shall be transferred to another ship refitting the ship arrived in Hong Kong port of destination bill of lading issued when, as a transshipment bill of lading. If the goods are subject to two or two above the transport arrived the destination port, which for some is the ocean, such as when land and sea, sea transport and air transport or ocean bill of lading is issued through bills of lading. Therefore, transshipment bill of lading actually a through bill of lading. The combined transport must be two or more different modes of transport coherent transport, the carrier issued a bill of lading the goods. Therefore, the combined transport bill of lading, also known as multimodal transport bill wholesale opi nail polish of lading. Present in the actual business, many shipping companies to transport bills of lading and combined transport bills of lading using the same format as a combined transport bill of lading only when used in the bill of lading must be FOB port and the port of destination, but also out of receipt , delivery and preceding the name of such means of transport.
4. According to the rise of different bills of lading, bills of lading can be divided into straight bill of lading (STRAIGHT B / L), bearer bill of lading BEARER B / L) and direct bill of lading (ORDER B / L). Straight bill of lading the consignee specified in the column name of the consignee, the consignee, also known as the rise of the bill of lading, which endorsed the bill of lading can not be transferred, but only handing out the goods the consignee, anonymous bill of lading is a bill of lading bill of lading did not specify the name of mac makeup wholesale the consignee, who holds a bill of lading, bills of lading to the carrier will come to coin delivery of the goods, the carrier delivery is not with people vouchers. Instructions are not specified in the bill of lading the consignee, endorsement coin transfer, benefit funds flow, the more common application of international trade. Bill of lading endorsement (ENDORSMENT) and blank endorsement blank endorsement of two. Blank endorsement by the endorsement (or bill of lading the assignor) to sign on the back of the bill of lading the name of the endorser unit and responsible person, but does not specify the name of the endorser, not to obtain the original china wholesale free shipping bills of lading issued by an authorized person. A bill of lading instructions can be transferred by endorsement, means the endorsement confirms the transfer of ownership of the bill of lading. In addition to the same blank endorsement blank endorsement required signature by the endorser, but also indicate the name of the endorser. If the endorsee to conduct the transfer, must be coupled with an endorsement. Ordered the bill of lading with the instructions with the shipper, the consignee with directions and instructions with importing banks, were cheap world cup jerseys required to the shipper, the consignee or importer bank transfer or delivery of the goods only after endorsement.
In addition, into a full-style bill of lading and the short form bill of lading; freight prepaid bills of lading and freight bills of lading; original bill of lading and copies of bills of lading; under the charter party bill of lading; deck bill of lading, dated B / L, renew and bespeak a bill of lading, etc. do not list them here.

 

The Declaration Process


The declaration process: concentration of port cargo, after the establishment of good export goods declaration together with the shipping order, invoice, packing list, inspection certificate, export contract, verification form of foreign exchange and other relevant documents cheap world cup jerseys to the customs for export, pass inspection by Customs officers after release before shipment.
(7) Shipping work: before the shipment, tally clerk on behalf of the ship, collect customs clearance of goods through shipping orders and receiving orders, housekeeping, in accordance with the stowage plan and manifest in groups receiving goods loaded ship. Loading process, the shipper should be someone authorized shipping agents in the field monitoring equipment, keep abreast of progress and deal with the temporary loading problems that occur. Loading is completed, tally signed to mate with the ship receiving orders, delivery and the shipper. Tally clerk found a batch of defective or improper china wholesale free shipping packing, that is, on receiving a single endorsement, signed by the chief officer to determine the responsibility of both the cargo. However, as the shipper, should strive not to endorse a single receipt to get clean bill of lading.
(8) finished loading, the shipper addition to give a shipping notice to the consignee, the can with receipt in exchange for a one-way shipping companies or their agents on board bill of lading, then transporting the end.
(9) single-settlement system: the settlement under the contract or letter of credit documents ready, the provisions in the contract or letter of credit validity period of negotiation, the banks pay bills, apply for settlement procedures.
2. Container Transport export procedures:
(1) Booking - consignor under the trade provisions of the contract or letter of credit, shipment of goods within a mac makeup wholesale certain period of time before the fill container cargo consignment note (CONTAINER BOOKING NOTE) commissioned by their agent or directly to the shipping company for booking.
(2) accept the application for shipment - shipping companies, or from agents according to their capacity, routes and other circumstances to consider the request of the consignor, the decision to accept or not accept applications if booking on the preparation of the list, and then sent to the container pile field (CY), Container Freight Station (CFS), according to arrangement of empty containers and cargo transfer process.
(3) payment of empty containers - usually empty freight FCL cargo from the shipper to collect the container wholesale opi nail polish terminal yard, some shippers have owned me; LCL cargo of empty containers from the container freight station for receiving.
(4) LCL containers - will be less than the consignor of the goods to the FCL freight station, freight station by the station under the booking list and receipts for packing, and then were prepared by the packing container packing list (CONTAINER LOAD PLAN).
(5) FCL cargo transfer - by the consignor are responsible for packing, and will have additional Customs seals FCL cargo to CY. CY according to booking list, check the station receipts (DOCK RECEIPT D / R) bo jackson shoes and acceptance of goods, packing list.
(6) container transfer visa - CY or CFS in the acceptance of goods and / or boxes, that is present to sign the receipt station, and the signing of the D / R returned to the consignor.
(7) in exchange for a bill of lading - the shipper with D / R to the container shipping operators or their agents in exchange for a bill of lading (COMBINED TRANSPORT BILL OF LADING), then go to the bank handling foreign exchange.


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The Above Formula in the Instructions


① Input tax includes current All current domestic purchase of materials, utilities, allowing deduction of transportation, current tax law and other value-added tax levied by the customs of the input tax can be deducted.
② Renminbi cheap world cup jerseys premium financial system should be established under the two approaches, namely, the State announced the beginning of the day, or premium, at the end of the average premium price. Once the calculation method, companies in a tax year can not be changed. For "exemption, credit and refund" approach to business, monthly tax declaration used the exchange rate reported in the quarter when the aggregate equal to not re-calculated.
③ the actual sales revenue and export business of goods declaration, verification form of foreign exchange recorded in FOB prices on the inconsistent, the tax authorities in accordance with the relevant amount calculated Miandi Tui single tax on the amount and the amount of the relevant single part to be a big difference in duties and taxes.
④ "VAT payable" refers to "the monthly amount of tax payable."
⑤ the monthly calculation of china wholesale free shipping the taxable amount of a positive number should be provided in the collection of the tax authorities and pay taxes during the period.
⑥ "should be tax rebates," the formula of "quarter-end tax payable" and "VAT payable" all means "the end of last month of the quarter, the taxable amount."
⑦ only when the end of the quarter last month when the taxable amount of negative only for "Yingtuishuie" formula, the taxable amount of other negative month, only carried forward to offset next month.
⑧ When the foreign-invested enterprises accounted for export sales this quarter, company sales over the same period 50% of all cargoes, and the negative end of the quarter when the tax payable, mac makeup wholesale carried forward to offset the input tax of tax payable = absolute value.
Example (due to "exemption, credit and refund" tax measures before the end of the quarter, calculate the tax rebates, so the following examples are quarter export sales last month for example)
With the continued intense competition and rapid development of information technology, business to gain competitive advantage, are using third-party logistics service provider can provide all services. Therefore, the rise of third-party logistics industry, quietly, and in the logistics industry occupied an increasingly important role, it has become the logistics wholesale opi nail polish industry in Western countries, the effective action model.
That the so-called logistics outsourcing production or sales enterprises (demand side) to focus on strengthening core competitiveness, and to the way the contract logistics business, commissioned a professional logistics company (third party logistics, 3PL) movement, outsourcing is a long-term , the strategy of mutual penetration and mutual benefit of the business bo jackson shoes delegation and contract implementation.
Logistics has become a model in New Economic Times an indispensable part. However, the market demand for logistics systems many companies beyond the current allocation of resources in the logistics sector functions and capabilities. Therefore, the outsourcing - by an external company to provide the required functions and services as a viable option for the logistics system has been widely used.

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HACCP System and the Relationship Between ISO22000 Standard


A: ISO22000 standard in September 2005 issued by the International Organization for Standardization, is currently being translated into the Chinese national standard, ISO22000 standard covering the requirements of HACCP system and a more systematic and complete.
How to apply food safety cheap world cup jerseys management system certification?
A: The organization set up food safety management system and effective operation over three months, may contact the relevant department certification body or a branch, fill out the "power of attorney management system certification", the certification body according to the information you provide contract review, etc. , the next steps will be receiving the department to contact you.
Food safety management system on-site audit is divided into several stages?
A: The two phases, two phases have different purpose and focus of the audit, the second phase of on-site audit be issued in the first phase of on-site audits of non-conformity and effective closure can be implemented.
electronic information china wholesale free shipping producers, importers should be put on the market of its electronic information products contain toxic and hazardous substances or elements mark, indicating the toxic and hazardous substances or elements of the name, content, where the components and their possible recycling, etc. ; As the product size or function of the restrictions can not be marked on the product should be indicated in the product description. (Label logo required)
3.3.1 Test with the machine components
Components with the machine for testing, test reports should be attached to the machine report.
3.3.2 been the appropriate standard in accordance with a separate test components.
Testing or certification for the individual components of, the applicant shall provide test reports to show product mac makeup wholesale specification, applicable standards and other details of the part and / or certified copy of the certificate.
3.3.3 If the data clearly shows that components in accordance with the IEC standards or coordination with the IEC standard has been tested, it could be recognized. The existence of the State
Different standards should be required to provide different parts of the test results, if not available, visual circumstances additional tests.
3.3.4 If the applicant fails to provide test reports to the relevant parts and / or certification is not recognized.
3.3.5 If the applicant has wholesale opi nail polish not provided the information component in accordance with IEC standards or coordination with the IEC standards for testing,
3.3.5.1 if the device has a certification mark, and presented signs of organization and CQC test report signed bilateral mutual recognition agreement, be approved;
3.3.5.2 if the device is not certification marks, or signs of organs have not issued CQC test report signed bilateral mutual recognition agreement, not recognition.
Component in the process of accreditation should note the following points:
1 and parameter adaptation of the electrical machine
Should ensure that the components in the correct use of terms and provisions of the ratings used within the scope of, and to ensure that the standard machine components withstand the corresponding test.
Components with the machine bo jackson shoes only recognized not allowed to borrow to other types of products.
4. CB test certificate issued and approved procedures
4.1 CB test certificate issued by the procedure, see: "CQC CB test certificate issued by flow chart."
4.2 CB test certificate recognized and used their access to CQC certification program, see: "CQC product certification flow chart."

HACCP Certification FAQ


1. The benefits of implementing HACCP system?
A: HACCP system's greatest strengths is that it is a very systematic, structured, applicability and effectiveness significantly to prevention-based quality assurance approach. The establishment and effective operation of HACCP system to the whole society organizations that cheap world cup jerseys attach importance to food safety, health, and take a positive and effective means of control.
(1) problems can take corrective action before, so it is active control. Easy-to-monitor features such as time, temperature and appearance of the implementation of the control. Control method is simple, intuitive, and operable, fast.
(2) as long as the need to take timely corrective measures can be quickly controlled.
(3) and chemical analysis rely on microbiological testing, compared to control, low-cost.
(4) direct staff to focus on china wholesale free shipping food processing control production operations.
(5) Since the control of manufacturing operations focused on key points, we can do more to ensure each batch of product measures. Factory attention to process improvements and reduce product loss.
(6) HACCP can be used in the notice of potential hazards, and by the tendency to reflect the monitoring results.
(7) HACCP and product safety related to the staff at all levels, including non-technical staff, that full participation.
2. For food safety management system certification cost?
A: The food safety mac makeup wholesale management system certification is based on the cost of basic person-days needed to complete the review of the number of charges per person per day and multiplied, while the number of person-days required for certification are based on size of the organization, number of employees is calculated on the base to calculate, taking into account the range of products, product safety, the level of risk, and organizational factors such as the actual operation of the appropriate change. Organizations must wholesale opi nail polish provide a detailed description of the situation, the certification body can accurately quote.
3. Food safety management system What is the scope of application?
A: applicable to all expectations in the food chain to establish and implement effective food safety management system of organizations, regardless of the organization type, size bo jackson shoes and how the products. This includes direct involvement in the food chain one or more aspects of the organization (such as, but not limited to those who feed processing, crop growers, accessories producers, food producers, retail, food service, catering service, providing clean, transport , storage and distribution services to organizations), and indirectly involved in the food chain of the organization (such as equipment, cleaning agents, packaging materials and other suppliers of food contact materials).

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