加工生產(chǎn)型企業(yè)，在生產(chǎn)制造產(chǎn)品的過程中，在原定計劃、設計的生產(chǎn)原料內、加工過程中沒有完全消耗掉的，且無法再用于加工該產(chǎn)品項下制成品的數(shù)量合理的剩余廢、碎料及下腳料。一般也稱為“邊角余料”。 例如：在一塊正方形的板材上面，較大限度地切下一個圓形面，其剩余的四個直角邊與圓周線中間部分的剩余，就是邊角料。無形的（如液體、沙子，石子）原料的剩余，不能稱作邊角料（邊角余料）。2014年5月1日開始加工貿易邊角料銷毀后需要報關，貿易方式代碼0400（邊角料銷毀），生產(chǎn)型企業(yè)在生產(chǎn)加工過程中，大量產(chǎn)生的邊角料應集中銷毀。

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.