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加工生产型企业，在生产制造产品的过程中，在原定计划、设计的生产原料内、加工过程中没有完全消耗掉的，且无法再用于加工该产品项下制成品的数量合理的剩余废、碎料及下脚料。一般也称为“边角余料”。 例如：在一块正方形的板材上面，较大限度地切下一个圆形面，其剩余的四个直角边与圆周线中间部分的剩余，就是边角料。无形的（如液体、沙子，石子）原料的剩余，不能称作边角料（边角余料）。2014年5月1日开始加工贸易边角料销毁后需要报关，贸易方式代码0400（边角料销毁），生产型企业在生产加工过程中，大量产生的边角料应集中销毁。
In the process of producing and manufacturing products, a processing and production enterprise has a reasonable amount of residual waste, scrap and waste materials that are not completely consumed in the original planned and designed production raw materials or in the process of processing and cannot be used for the processing of finished products under the product. Generally also known as "corner surplus material". For example: in a square plate above, greater limits cut a circular surface, the remaining four right Angle edges and the middle part of the circumference of the remaining, it is the spare material. Intangible (such as liquid, sand, stone) raw material surplus, can not be called the corner (corner residual material). Since May 1, 2014, customs declaration is required after waste material destruction in processing trade. The trade code is 0400 (Waste material destruction). In the process of production and processing, a large number of waste materials generated by production enterprises should be destroyed in a centralized manner.
库存工业废料销毁Industrial waste inventory destruction