Corrugated cardboard boxes, as essential packaging materials for various industries, have long been one of the key sectors in customs bonded production. During bonded supervision, corrugated cardboard box manufacturers need to pay attention to several critical matters.

First, lets understand the product overview of corrugated cardboard boxes. Corrugated cardboard boxes are mainly made from corrugated paperboard through processes such as cutting, creasing, slotting, gluing, or stapling, with the commodity code 4819100000. They are categorized into three types by box style: slotted type (02 type), telescopic type (03 type), and folding type (04 type). With the continuous development of the packaging industry, many box factories now produce non-standard boxes, which differ from traditional boxes with their complex and novel structures.

During bonded supervision, corrugated cardboard box manufacturers should focus on the following key matters:

Corrugated cardboard boxes involve national processing trade consumption standards. The consumption standard for corrugated cardboard box processing trade is HDB/QB014-2005, which specifies the consumption standards for slotted type (02 type), telescopic type (03 type), and folding type (04 type) corrugated cardboard boxes. Therefore, enterprises should declare the specific box type in detail when reporting corrugated cardboard boxes.

The consumption of related raw materials should be declared within the range of the consumption standard. The consumption standard for corrugated cardboard boxes is the maximum upper limit. Corrugated base paper, linerboard, and corrugated paperboard are the main raw materials for producing corrugated cardboard boxes.

Accurately declare process losses. Process losses for corrugated cardboard boxes generally occur in the following aspects: losses during corrugated paperboard production, and losses during printing, slotting, gluing, or stapling processes.

The use of non-bonded materials shall be truthfully declared. In recent years, with the gradual development of Chinas paper industry, many processing trade enterprises have increasingly used domestic corrugating medium and linerboard as raw materials in production.

Practical example of process loss calculation. A processing trade enterprise produces 10,000 triple-wall (C-flute) slotted-type (0201 style) corrugated boxes with inner dimensions of 487mm×317mm×403mm (corrugating medium: 180g/m2, linerboard: 300g/m2). The weight per square meter of corrugated board is 862.8g/m2, with single box area of 1.198392m2. Processing losses include: losses during conversion from corrugating medium/linerboard to corrugated board, and losses during box manufacturing. Calculation shows material consumption for 10,000 boxes is 10339.7+894.4=11234.1kg, with process loss rate of 894.4÷11234.1×100%=7.96%, not exceeding the maximum loss rate specified in the consumption standard.