Operating Instructions Prohibited Items Business Solutions Service Standards Terminology Introduction
Declaration, also known as declaration, refers to the goods in the entry and exit, the importer and exporter or its agent to the customs declaration, request for goods import and export procedures. The declaration must be made by the "declaration unit" which has the declaration qualification and has been registered by the customs. Customs declaration units shall be trained, examined and approved by the Customs and issued with a customs declaration certificate before going through customs formalities. For the import and export of goods not declared by customs agents, customs agents and their agents shall be entrusted to handle customs declaration procedures. In the declaration, to fill in the declaration form and submit to the customs stipulated documents. After accepting customs declaration, the customs shall make declaration and registration, that is, sign and receive the documents handed over by the customs declarant, register the number of the declaration and note the date of acceptance of declaration. Customs declaration is one of the necessary links to fulfill the customs entry and exit procedures.
Customs Clearance Profile
The objects involved in customs declaration can be divided into inbound and outbound means of transport, goods and articles. As a result of different nature, its declaration procedures are different. Generally, the master or captain of the means of transport, such as ships and aircraft, shall sign the declaration form of arrival and departure and submit the manifest, air waybill, sea waybill and other documents to the Customs for inspection, which shall serve as the basis for the customs to control the loading and unloading of goods and the loading and unloading of passengers. The goods and articles shall be declared by the consignee or consignor or their agent according to the trade nature of the goods or the category of the articles, accompanied by the relevant legal documents and commercial and transport documents. If they are bonded goods, they should be declared in the form of "bonded goods and the corresponding procedures and supervision measures of the customs are different from those of other trade methods.
customs declaration procedure
Importers and exporters should submit the following documents to the customs: 1. Declaration form of import and export goods. For general import goods, two copies should be filled in. The goods that need to be written off by the customs, such as processing trade goods and bonded goods, should fill in the special declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled out. 3. Land waybill, air waybill, bill of lading for import by sea and bill of lading for export by sea. After checking the documents and goods, the customs shall release the original waybill with its signature and seal and return the customs tribute, with which the goods can be picked up or shipped. 4. Packing list of goods The number of copies is the same as the invoice. However, bulk goods or single type of goods packed in the same contents are exempted. 5. Verification and cancellation of export receipts. All export goods shall be submitted to the foreign exchange administration department for verification of foreign exchange collection affixed with the seal of "supervision of foreign exchange collection and the verification number shall be filled in the upper right corner of each export declaration form. 6. When deemed necessary, the Customs shall submit the trade contract, certificate of origin, etc. 7. Other relevant documents. (1) For goods approved by the Customs for tax reduction or exemption, the certificate of tax reduction or exemption signed by the Customs shall be submitted. Foreign-capital enterprises in Beijing shall submit a separate list of imported equipment issued by the Customs for examination; (2) The "Registration Manual" issued by the Customs shall be submitted for examination for the goods imported and exported under the processing trade contract which have been filed with the Customs.
Export declaration analysis
ONE． The basic procedures of customs clearance: declaration? Inspection? Tax? release After the consignor has prepared the export goods in time, quality and quantity in accordance with the provisions of the export contract, it shall go through the procedures of chartering and booking shipping space with the transport company, prepare for the declaration at the Customs or entrust a professional agent The customs broker handles the customs formalities. 2. Enterprises that need to entrust professional or agent customs declaration enterprises to handle declaration formalities at the customs shall, before the export of goods, handle entrusted declaration formalities at the nearest professional or agent customs declaration enterprises at the export ports. The entrusted professional or agent customs declaration enterprise shall collect the formal declaration power of attorney from the entrusted entity, which shall be subject to the format required by the customs. 3. Preparing documents for customs declaration is the basis for ensuring smooth customs clearance of export goods. Under normal circumstances, customs declaration should prepare documents in addition to export goods declaration, mainly including: consignment sheet (that is, cargo paper), an invoice, a trade contract, export foreign exchange verification sheet and customs supervision conditions involved in all kinds of documents. Time limit for declaration: The time limit for declaration refers to the time limit for the consignor or his agent to declare to the customs after the goods are delivered to the port. The time limit for declaration of export goods is 24 hours before loading. The goods that do not need to be taxed or inspected shall be cleared within 1 day since the declaration is accepted. Inspection: Inspection refers to a supervision method in which the customs accepts the declaration of the declaration unit and has verified the declaration unit as the basis, through actual verification of the export goods, to determine whether the declaration content of the declaration document is consistent with the actual import and export goods. 1. Verify whether the content declared in the declaration link is consistent with the verified documents and goods by checking the actual goods and customs declaration documents. Through the actual inspection, find out whether there are problems such as concealment, forgery and false declaration that cannot be found in the declaration and examination process. 2. The inspection can verify the doubts raised in the declaration and examination process and provide a reliable regulatory basis for taxation, statistics and follow-up management. After the customs examine the goods, they must fill in an inspection record. Inspection records generally include inspection time, place, name of consignee, consignor or agent of import and export goods, information about declared goods, transportation and packaging of inspection goods (such as name of means of transport, container number, size and seal number), name, specification and model of goods, etc. For the goods to be inspected, the inspection notice shall be issued within 1 day after the declaration is accepted and the inspection shall be completed within 1 day after the conditions of customs inspection are met. The customs clearance formalities shall be completed within 4 hours after the inspection is completed, except for tax payment. Taxation: according to the relevant provisions of the Customs Law, import and export goods in addition to other provisions of the state, should be levied duties. Customs duties shall be collected by the Customs in accordance with the Customs import and export tariff. For goods that need to be taxed, tax receipt shall be issued within 1 day after receipt of declaration and customs clearance formalities shall be completed within 2 hours after payment of tax receipt. discharged： 1. For general export goods, after the consignor or his agent has truthfully declared to the Customs and paid the taxes and related fees in full, the customs shall stamp the "customs release seal" on the export shipping bill. 2. Withdrawal of export goods: The consignor who applies for the withdrawal of goods shall declare the withdrawal to the Customs within three days from the date of withdrawal and only after the approval of the Customs can the goods be shipped out of the place under Customs control. 3. Issue export tax refund declaration forms: After the customs release, they may affix "" inspection seals and the seals of the responsible persons in charge of export tax refund audit of the Customs that have filed with the tax authorities on light-yellow export tax refund forms and return them to the customs declaration units. About 150 million dollars worth of goods are exported every day in Our country. Every day delayed by export verification and tax rebate will cause great losses to our customers. How to speed up the speed of export write-off tax rebate? The most important aspect of documentation is to fill out the export declaration form correctly. The relevant content of the customs declaration must be consistent with the contents of the manifest sent to the customs by the shipping company in order to cancel the tax refund smoothly. After the customs accepts the declaration and release, due to reasons such as transport and distribution, part of the goods have not been loaded on the original means of transport, to declare the consignor of export goods shall timely submit to the customs change application form for the export goods declaration form and the corrected copy of the packing list invoice, bill of lading to correct, in order to make customs declaration content can be consistent with the content on the manifest. Specific operation process of import and export declaration: import: ONE、The customer provides the arrival notice original bill of lading or telex release letter of guarantee, exchange bill fee and THC fee to our company and we will exchange the import bill of lading for the customer at the shipping company. TWO、Prepare documents required for import declaration 1. Necessary documents: one copy of list, invoice and contract, one copy of customs declaration and inspection power of attorney. 2. For imported goods from EU, USA, Korea and Japan, heat treatment certificate or phytosanitary certificate shall be provided if wooden packing is used and non-wooden packing shall be provided if non-wooden packing is used. 3. Various documents required by tariff (e.g. import Licence, Mechanical and Electrical Licence, Important Industrial Product certificate) 4. If there is a tax reduction or exemption manual, provide a tax reduction or exemption certificate manual. THREE、After the import declaration, the customer shall provide the relevant price certificate if the customs needs to evaluate the price. Such as letter of credit, insurance policy original invoice, tender and other documents required by the customs. TOUR、After the customs prints the tax form, the customer needs to pay the tax within 7 working days. If the time limit is exceeded, the customs will charge overdue fine on a daily basis. FIVE、After customs inspection and release, customers need to pay customs declaration and inspection agency fees to our company in time. 。 ※ Declaration must be made to the customs within 14 days after the goods arrive at the port. If exceed the time limit customs plan to collect daily lag report gold (according to goods value ten thousand five) more than three months, customs will make no owner goods to sell off. exit: ONE、An export customs declaration enterprise shall be registered and put on record at the local customs and inspection and quarantine bureau and have the right to operate import and export and the qualification to declare for inspection. TWO、Documents required for export declaration： 1. The customer shall prepare the documents required by the Customs and declare to the Customs 24 hours before loading after the goods arrive at the customs supervision area. 2. Necessary documents: one copy of list, invoice, contract, verification list, declaration power of attorney, shipping company's packing list and other documents. 3. Paperless online renewal for customs clearance：http://www1.chinaport.gov.cn/pub/index.htm 4. Export manual should be provided for customs declaration. THREE、Documents required for export inspection: 1.The customer should prepare the required documents three days before the customs declaration and declare to the inspection and quarantine bureau. Documents to provide: list invoice, contract, inspection power of attorney, factory inspection sheet, carton packing sheet and other documents in one copy. 2. If the goods exported to The United States, Australia, Canada, European Union and other countries with wooden outer packing need to be fumigated or heat treated, the customer shall provide the following documents: list, invoice, contract, inspection authorization. If fumigated products are wood products, factory inspection list should also be provided. 3. For products to be fumigated or heat treated, the customer shall deliver the goods to the designated storage yard or port area for fumigation two days before customs declaration. (Fumigation takes 24 hours) FIVE、 Completion of customs on-site examination. After the goods are released, the owner shall transport the goods to the customs supervision area for inspection within the time specified by the Customs. If inspection is required, the customs broker shall contact the customs in time to carry out inspection of the goods and seal the designated lead seal according to the shipping company after inspection. If there is no need for inspection, real goods shall be released in time and the packing list shall be sent to the port area for shipment according to the cut-off time. SIX、When the goods are exported, the shipping company will send the data of export manifest to the customs. After the customs receives the data, the customs declaration bank will print the copy of tax refund for verification at the customs in time. 7. Export customs clearance is completed. Customers need to pay the customs declaration and inspection agency fee to our company in time. Specific links to customs clearance knowledge are as follows:https://baike.baidu.com/item/%E6%8A%A5%E5%85%B3/532720?fr=aladdin