Leftovers are in the process of manufacturing products, in the original planned and designed production raw materials, and in the process of processing, they are not completely consumed, and can no longer be used to process the remaining waste, the reasonable amount of finished products under the product. Scraps and scraps. After the scraps of processing trade started to be destroyed on May 1, 2014, customs declaration is required. The trade method code is 0400 (leftovers destruction). During the production and processing of manufacturing enterprises, large amounts of scraps should be destroyed in a centralized manner.