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Customs declaration is one of the necessary links to perform customs entry and exit procedures. Customs declaration refers to the process that the consignor and consignor of import and export goods, the person in charge of inbound and outbound transportation vehicles, the owner of inbound and outbound articles or their agents handles the entry and exit formalities of the goods, articles or transportation vehicles and related customs affairs with the customs. Including reporting to the customs, submitting documents and documents for inspection, and accepting customs supervision and inspection.
Who is it for?
The objects involved in customs declaration can be divided into two types of transportation vehicles and goods and articles. Due to their different natures, their customs procedures are different. Means of transportation such as ships and airplanes should usually be signed by the captain and the captain for arrival and departure declarations, and documents such as cargo checklists, air transportation, and sea waybills should be submitted to the customs for declaration, as the customs supervises the loading and unloading of goods and passengers. in accordance with. The goods and articles should be filled by the consignor and consignee or their agents, according to the trade nature of the goods or the types of articles, fill in the declaration form, and be accompanied by the relevant legal documents and commercial and transportation documents. If it belongs to bonded goods, it should be declared in the form of "bonded goods". The customs' corresponding matters and supervision methods are different from those of other trade methods.
How is it done?
Importers and exporters need to submit the following documents when they declare to the customs:
1. Customs declaration form for import and export goods. The general import goods should be filled in duplicate; the goods that need to be written off by the customs, such as processing trade goods and bonded goods, etc., should be filled out in special single declaration triplets; if the goods require domestic tax refund after export, a special tax refund Customs declaration.
2. Goods invoice. The number of copies required is one less than the customs declaration form, and the export of goods is entrusted to foreign sales. The settlement method is to settle the foreign exchange with the export unit after the goods are sold. The export declaration can be granted exemption.
3. Land waybills, air waybills and seaborne bills of lading and seaborne export bills of lading. After reviewing the bill and inspecting the goods, the customs signs the original freight bill and releases it to the customs clearance officer to pick up or ship the goods.
4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or single-packaged goods with the same packing content can be exempted.
5. Verification form for export foreign exchange collection. All customs declarations for export goods should be submitted to the foreign exchange management department for export receipts with a "supervised foreign exchange collection" verification form, and the verification number should be filled in the upper right corner of each export declaration form.
6. When the customs deems it necessary, it should also submit a trade contract and certificate of origin of the goods.
7. Other relevant documents. include:
(1) For the goods approved for tax reduction and exemption by the customs, the tax reduction and exemption certificate signed by the customs shall be submitted, and the foreign-funded enterprises in the Beijing area need to submit an additional list of imported equipment issued by the customs;
(2) Goods imported and exported under processing trade contracts filed with the customs shall be submitted to the "Registration Manual" issued by the customs.
Getting your product
1. Customer provides arrival notice, original bill of lading or bill of lading to the shipping company to exchange bills, terminal fees, etc. in exchange for import bill of lading.
2. Prepare documents required for import declaration
1) Mandatory documents: one packing list, one invoice, one contract, one customs declaration, and one power of attorney for inspection.
2) If it is a wooden packing box, a fumigation certificate and IPPC seal must be provided for disinfection and insecticide treatment
3) Special documents required for different products are fully prepared
4) For countries with reduced or exempted tariffs, please provide relevant country preferential certificates of origin.
3. After the goods are imported for declaration, if the customs examines the price, the customer needs to provide the relevant price certificate. Such as documents required by the customs, such as proof of payment of foreign exchange, letters of credit, insurance policies, original invoices, and tender documents.
4. After the customs prints the tax bill, the customer must pay the tax within 7 working days. If the deadline is exceeded, the customs will charge a late fee on a daily basis.
5. After the customs clearance and inspection, the customer needs to pay the customs declaration and inspection fee in advance.
Sending off the product
1. For general export goods, after the consignor or its agent truthfully declares to the customs, and pays the tax and relevant fees in full, the customs will stamp the "customs release stamp" on the export shipment list for the exported goods The shipper shipped out of the country by shipment.
2. Refund of export goods: The consignor who applies for the return of goods shall declare the return to the customs within three days from the date of the return, and the goods can be shipped out of the customs supervision place only after approval by the customs.
3. Issuing the export tax rebate declaration form: After the customs releases, stamp the "yellow seal" on the light yellow export tax rebate special declaration form and the signature of the person in charge of the customs review export tax rebate that has been filed with the tax authority, and return it to the customs declaration unit. Our country exports about 150 million US dollars worth of goods every day, and every day a delay in export verification refunds will cause great losses to our customers. How to speed up the export tax rebate rate? The most important point in document operation is to correctly fill out the export declaration form. The relevant contents of the declaration form must be consistent with the contents of the manifest sent by the shipping company to the customs, in order to successfully cancel the tax refund. After the customs accepts the declaration and releases, due to the loading of the transportation means, etc., some of the goods fail to be loaded on the originally declared transportation means, the exporter of the consignment shall promptly submit to the customs the "Export Goods Declaration Modification Application Form" and after correction The invoice of the bill of lading and the copy of the bill of lading are corrected so that the contents of the customs declaration can be consistent with the contents of the manifest.
Process
Import
1. The customer provides the notice of arrival, the original bill of lading or the guarantee letter of the radio amplifier, the order change fee, the THC fee, etc. to our company, and we will exchange the import bill of lading on behalf of the customer to the affiliated shipping company.
2. Preparation of documents required for import declaration
1. Mandatory documents: a list, an invoice, a contract, a customs declaration, and a power of attorney for inspection.
2. Imported goods from the European Union, the United States, South Korea, and Japan, such as wooden packaging boxes, need to provide heat treatment certificates or phytosanitary certificates, and non-wood packages without wooden packages.
3. The various documents required by the tariff (such as import license, electromechanical certificate, important industrial product certificate)
4. A tax reduction and exemption certificate manual is provided.
3. After the import declaration, if the customs needs price review, the customer shall provide the relevant price certificate. Such as letters of credit, insurance policies, original invoices, tender documents and other documents required by the customs.
4. After the customs prints the tax bill, the customer must pay taxes within 15 working days. If the deadline is exceeded, the customs will charge a late fee on a daily basis.
5. After the customs clearance and inspection, the customer needs to pay our company's customs clearance and inspection fee in advance.
※The goods must be declared to the customs within 14 days after arrival. If the customs surcharges are overdue on a daily basis (based on five ten thousandths of the value of the goods) for more than three months, the customs will sell the unowned goods.
3. The various documents required by the customs regulations. (Such as customs clearance, export license, etc.)
4. If there is an export manual, the manual declaration shall be provided.
3. Documents required for export inspection:
1. The customer should prepare the required documents three days before the declaration date and declare to the Inspection and Quarantine Bureau. The documents provided are: a list of invoices, contracts, power of attorney for inspection, factory inspection slips, carton packing slips and other certificates.
2. For the export of goods to the United States, Australia, Canada, the European Union and other wooden packaging that needs to be fumigated or heat-treated, the documents provided by the customer are: list, invoice, contract, power of attorney for inspection. If the fumigation product is a wood product, a factory inspection form must be provided.
3. For fumigation or heat treatment products, the customer should deliver the goods to the designated yard or port area for fumigation two days before customs declaration. (Fumigation time takes 24 hours)
4. The export declaration formally declares to the customs. If taxes and fees need to be paid for export, taxes and fees should be paid in time.
5. The customs on-site examination of bills is over After releasing the cargo documents, the cargo owner shall ship the cargo to the customs supervision area for inspection and release within the time prescribed by the customs. If an inspection is required, the customs broker shall contact the customs in time to carry out the inspection of the goods. After the inspection, the lead seal designated by the shipping company shall be used. Those who do not need to be inspected should release the actual goods in time and send the loading order to the port area for shipment at the cut-off time.
6. When the goods are exported, the shipping company will send the export manifest data to the customs. After receiving the data, the customs declaration office will wait for the customs data to be cleared, and then print the tax refund and cancellation letter to the customs in time.
7. The export customs clearance is over. Customers need to pay to our company in time to pay the commission fee for customs declaration and inspection.
Precautions
In the actual business of import and export trade, the vast majority is the seller responsible for customs declaration of exported goods, the buyer is responsible for customs declaration of imported goods. That is, the vast majority of trading companies only deal with customs in their own country. The following is a summary of my country's basic customs declaration.
Customs declaration unit
The main system of customs declaration management for import and export goods is actually the declaration registration system. All enterprises that go through customs declaration procedures for import and export goods at entry and exit ports of the People's Republic of China must go through customs registration with the customs.
To complete the customs declaration procedures for import and export goods, it must first be approved by the customs to become a customs declaration unit. Units that can be registered with the customs are divided into two categories, one is the customs registration registration unit; the other is the agent declaration registration unit. The customs declaration and agent declaration registration shall be handled at the customs of the place where the enterprise is located. The customs declaration business shall be handled by the customs declaration enterprise and the agent customs declaration enterprise designated by the customs declaration agent. Customs declaration personnel must pass customs training, pass the assessment and obtain the "customs clearance certificate" issued by the customs before they can engage in customs declaration work.
(1) Registration unit for customs declaration
Units that can apply to the customs for customs declaration registration are: enterprises approved for import and export trade operations; Chinese-foreign joint ventures, cooperative ventures, and wholly foreign-owned enterprises; foreign processing, assembly, and processing of foreign import and export formalities approved by the customs Small and medium-sized enterprises compensating for trade; their units are often approved by the customs to handle import and export goods.
Enterprises applying for customs declaration registration shall submit relevant documents and materials to the customs: 1. Copy or photocopy of the documents approved by the economic and trade management department for their business of import and export; 2. Copy or photocopy of the business license issued by the industry and commerce administration; 3. The economic guarantee issued by the bank or a certificate with the same effect; 4 "Application Form for Customs Registration"; 5. A copy or photocopy of the certificate approved by the relevant department to start business. After the above contents have been examined and approved by the customs, they will be issued to the "Customs Registration Certificate".
(2) Units that handle registration of agency declarations
An enterprise with legal personality can apply to the customs for registration of agency declarations, and at the same time submit relevant documents to the customs: business license issued by the administrative department for industry and commerce; application for registration of agency declarations; credit certification documents, if there is sufficient flow Assets or bank deposits, supporting documents that guarantee the timely payment of import and export goods taxes, or insuring financial institutions and submitting economic guarantees issued by financial institutions to the customs, or credit certificates that guarantee payment in the form of fixed asset mortgages through a notary office file. After the application has been reviewed and approved by the customs, it will be issued with the "Registration Certificate of Customs Registration." After an enterprise obtains the qualification of a customs declaration unit, a full-time or part-time customs declaration officer can go through the formalities for entry and exit of goods.
The qualification of the customs declaration unit is automatically terminated with the revocation of the enterprise that originally applied to become a customs declaration unit. If you change the registration content, you need to apply to the customs again.
Time
The customs declaration period for import and export goods is clearly stipulated in the Customs Law, and the customs declaration period for export goods is different from that for imported goods.
The consignor or agent of the export goods shall declare to the customs 24 hours before the shipment except for the customs concession. Such regulations are made to give the customs sufficient time to inspect the goods before loading, so as to ensure the normal operation of the customs.
If the declaration is not submitted to the customs before this stipulated time limit, the customs may refuse to accept the declaration of customs clearance. In this way, the exported goods will not be inspected, taxed and released by the customs, and cannot be loaded for transportation, thus affecting the acquisition of transportation documents, even Resulting in delayed shipments and breach of contract. Therefore, it is necessary to go through the declaration formalities with the customs as soon as possible to achieve quasi-shipment.
The consignee or its agent of the imported goods shall go through the customs declaration formalities of the imported goods within 14 days from the date of declaration of the means of transport carrying the goods. Such regulations are made in order to speed up port clearance, prompt import of goods into use at an early date, reduce errors and prevent fraud. If the declaration procedure is not completed with the customs within 14 days, the customs will charge a late filing fee. The collection date of the deferred payment is 15 days from the day when the means of transportation is declared to enter the country; the transit cargo is the 15th day from the day when the goods arrive at the destination; the import goods by post are the day when the post office receives the notice On the 15th day. The deadline is the day of customs declaration. The daily levy for demurrage is 0.5% of the CIF of imported goods, and the threshold is RMB 10. The formula for calculating the late payment fee is:
Total deferred payment = CIF price of goods X Deferred days X 0.5‰
If the consignee of imported goods fails to declare to the customs for more than three months from the date of declaration of entry by the means of transport, the imported goods shall be withdrawn by the customs for disposal. After deducting transportation, loading and unloading, storage and other expenses and taxes, the remaining price shall be refunded by the consignee within one year from the date of the sale of the goods; if no one applies within the time limit, it shall be turned over to the State Treasury. Except for the goods that are indeed unloaded by mistake or overflow.
Customs procedures
All procedures of customs declaration work are divided into three stages: declaration, inspection and release.
(1) Declaration of import and export goods
The consignor, consignor or their agent of the import and export goods shall fill in the customs declaration form for the import and export goods in the format prescribed by the customs within the time limit prescribed by the customs when importing and exporting the goods, accompanied by the relevant freight and commercial documents, At the same time, provide the certificate to approve the import and export of goods and declare to the customs. The main documents for customs declaration are as follows:
Import goods declaration form. Generally fill in two copies (some customs require three copies of the declaration form). Customs declaration items must be accurate, complete, and legible, and cannot use pencils; all columns in the customs declaration, where the customs stipulates a statistical code, as well as the tax code number and tax rate, are filled in by the customs declaration staff with a red pen; each declaration The report is limited to four items; if the situation is found or if there are other circumstances that need to be changed, the amendment should be submitted to the customs in a timely manner.
Customs declaration for export goods. Generally fill in two copies (some customs require three copies). The requirements for filling in the form are basically the same as the declaration form for imported goods. If the declaration is incorrect or needs to be changed without promptly and promptly making changes, after the customs declaration of the export situation occurs, the customs declaration unit shall go through the correction procedures with the customs within three days.
Freight and commercial documents submitted with the customs declaration. Any import and export goods that pass through the customs must submit the completed customs declaration form to the customs, at the same time submit the relevant freight and commercial documents, accept the customs to verify whether the various documents are consistent, and be stamped by the customs. As a proof of picking up or shipping the goods. The freight and commercial documents that are submitted for inspection at the same time as the customs declaration form are: seaborne import bill of lading; seaborne export loading bill (requires seal of customs declaration unit); land and air waybill; cargo invoice (the number of copies is one less than the customs declaration form, The seal of the declaration unit is required, etc.); the packing list of the goods (the number of copies is equal to the invoice, the seal of the declaration unit is required), etc. It should be noted that if the customs deems it necessary, the customs declaration unit should also submit a trade contract, order card, certificate of origin, etc. In addition, for the goods that enjoy the reduction, exemption or inspection according to the regulations, after applying to the customs and completing the formalities, the relevant certification documents should be submitted with the customs declaration.
Import (export) goods permit. The import and export goods license system is an administrative protection method for the management of import and export trade. Like most countries in the world, my country has also adopted this system to implement comprehensive management of import and export goods and articles. The commodities that must be submitted to the customs for inspection of import and export goods are not fixed, but are published and adjusted by the competent national authorities at any time. All commodities that should apply for import and export goods licenses in accordance with national regulations must be submitted to the import and export goods licenses issued by the foreign trade management department at the time of customs declaration, and can only be released after passing the customs inspection. However, import and export companies affiliated with the Ministry of Foreign Trade and Economic Cooperation, industry and trade companies affiliated with the parts approved by the State Council for import and export business, and import and export companies affiliated with provinces (municipalities and autonomous regions) import and export commodities within the approved scope of business It is regarded as obtaining a license, exempting the import and export goods license, and can declare to the customs based on the customs declaration form only; the inspection license is only required when dealing with commodities outside the scope of import and export business.
Inspection and quarantine system: The National Entry-Exit Inspection and Quarantine Bureau and the General Administration of Customs will implement a new inspection and quarantine goods customs clearance system from January 1, 2000. The customs clearance mode is "first inspection, then customs declaration". At the same time, the entry-exit inspection and quarantine department will use new stamps and certificates.
The new inspection and quarantine system carries out "three inspections in one" to the original health inspection bureau, animal and plant bureau, and commodity inspection bureau, and comprehensively implements "one inspection, one sampling, one inspection and quarantine, one sanitation and disinfection treatment, one charge, one distribution "Certificate release" working procedures and "one-to-one" international new inspection and quarantine model. Since January 1, 2000, the "Imported Goods Customs Clearance Form" and "Outbound Goods Customs Clearance Form" will be applied to goods subject to import and export quarantine, and a special seal for inspection and quarantine will be stamped on the customs clearance form. The import and export goods (including transit goods) within the scope of the inspection and quarantine agency’s catalog of import and export commodities for inspection and quarantine shall be based on the “inbound goods customs clearance form” or “outbound goods customs clearance” issued by the entry-exit inspection and quarantine bureau at the place where the goods are declared. "Single" inspection and release, cancel the original "commodity inspection, animal and plant inspection, sanitation inspection" in the form of clearance slips, certificates and customs clearance stamped on the customs declaration form. At the same time, the entry-exit inspection and quarantine certificate was officially put into use. The original certificate issued under the name of "three inspections" will be discontinued from April 1, 2000.
At the same time, since 2000, when signing contracts and letters of credit with foreign countries, we must act in accordance with the new system.
Customs requires the customs declaration unit to issue an "inbound goods customs clearance form" or "outbound goods customs clearance form". On the one hand, it is to supervise whether the statutory inspection commodity has been inspected by the statutory commodity inspection agency; on the other hand, to obtain import and export commodities taxation, tax exemption, tax reduction Basis. According to the "People's Republic of China Import and Export Commodity Inspection Law" and "Commodity Inspection Organization to carry out the inspection of import and export commodity types" provisions, all import and export commodities listed in the "type list" legal inspection should be submitted to the commodity inspection agency before customs declaration Report for inspection. At the time of customs declaration, for the import and export commodities, the customs shall check and accept the stamps affixed on the customs declaration form of the inbound goods and the "outbound goods customs clearance form" issued by the commodity inspection agencies.
In addition to the above-mentioned documents, the customs declaration unit must also submit to the customs for the specific import and export goods approval documents issued by the competent national authorities for other import-export controlled goods specified by the state, and the customs shall release the goods after they have passed the inspection. Such as drug inspection, cultural relic export signing, management of gold and silver and its products, management of precious and rare wild animals, import and export shooting sports, management of firearms and ammunition for hunting and civilian explosives, management of import and export audiovisual products, etc. Column.
(2) Inspection of import and export goods
All imported and exported goods shall be subject to customs inspection except those specially approved by the General Administration of Customs. The purpose of the inspection is to check whether the contents of the customs declaration documents are consistent with the actual arrival, whether there are errors, omissions, concealment, false reports, etc., and to check whether the import and export of goods are legal. The customs shall inspect the goods at the time and place specified by the customs. If there are special reasons, report to the customs for approval in advance, and the customs may send personnel to make inquiries outside the specified time and place. Applicants should provide round-trip transportation and accommodation and pay the fee.
When the customs inspects the goods, it requires the consignee, consignor or its agent to be present, and is responsible for handling the movement of the goods, unpacking and packaging of the goods as required by the customs. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples, and the custodian of the goods shall be present as a witness.
When inspecting the goods, if the goods inspected are damaged due to the duty of customs officers, the customs shall compensate the parties for the direct economic losses according to the regulations. Compensation method: The customs officer fills in the "Report of the People's Republic of China Customs Inspection of Goods and Damaged Items" in duplicate, and the customs officer and the parties sign and leave one copy each. The two parties jointly agree on the degree of damage to the goods or the cost of repairs (if necessary, they can be determined by the appraisal certificate issued by a notary agency), and the amount of compensation is determined based on the tax-paid value approved by the customs. After the amount of compensation is determined, the Customs will issue the "Notice of Compensation for Damaged Goods and Articles of the Customs of the People's Republic of China". The party concerned will receive the payment from the customs or notify the bank account number of the bank account within three months from the date of receipt of the "Notice". , Customs will no longer compensate for overdue time. All compensation shall be paid in RMB.
(3) Release of import and export goods
After the customs declaration of the import and export goods, after reviewing the customs declaration documents, checking the actual goods, and going through the procedures for collecting taxes or reduction or exemption of goods in accordance with the law, the relevant documents shall be stamped with a release stamp before the owner or agent of the goods can Pick up or ship the goods. At this time, the customs supervision of import and export goods is considered to be over. In addition, import and export goods that require special handling by the customs for various reasons may apply to the customs for guarantee release. The customs has clear regulations on the scope and method of guarantee.
Customs declaration period
The customs declaration period refers to the time limit for the consignee or its agent to declare to the customs after the goods are delivered to the port. If the deadline is exceeded, the customs will charge a late fee.
According to the "Customs Law", the customs declaration period for imported goods is within 14 days from the date of declaration of entry by the means of transport, and the consignee or its agent shall declare to the customs; the imported goods for transit shall be declared to the customs of the place of entry within 14 days. In addition, you must also declare customs to the customs at the place of destination within 14 days from the date of arrival of the transport vehicle carrying the imported goods;
The exported goods shall be declared to the customs 24 hours before the goods are loaded into the transportation means. In other words, customs should be declared first, and then loaded. Only 24 hours after customs declaration can the goods be loaded as a means of transportation.
The customs declaration period and the late payment levy are imposed on imported goods in order to use administrative and economic means to prompt the consignee of the imported goods or their agents to declare in a timely manner, accelerate port clearance, and enable the imported goods to be put into production and use at an early date.
The customs declaration period for export goods is to ensure the inspection and supervision of the export goods by the customs and to ensure the timely transportation of the goods for export.
Customs declaration unit
Customs declaration unit refers to a domestic legal person or other organization that is registered in the customs or approved by the customs and handles customs affairs such as customs declaration and tax payment of import and export goods to the customs.
China’s “Customs Law” stipulates: “The consignor and consignor of import and export goods and customs declaration enterprises must go through customs registration according to law. Customs declaration personnel must obtain customs clearance qualifications. Enterprises that have not been registered according to law and enterprises that have not obtained customs declaration according to law Persons with professional qualifications are not allowed to engage in customs declaration business." In the form of law, it is clear that a registration and management system shall be implemented for enterprises that go through customs declaration and taxation procedures for import and export goods to the customs. Therefore, it is one of the main characteristics of the customs declaration unit to complete the customs registration and registration procedures, that is, only when the relevant legal person or organization has obtained the customs declaration right granted by the customs, can it become a customs declaration unit before it can engage in the relevant Customs declaration activities. In addition, as a customs declaration unit, it must also be a "domestic legal person or organization" and be able to independently bear corresponding economic and legal responsibilities. This is another characteristic of the customs declaration unit.
Precautions
1. Import documents (packing slips, invoices, trade contracts) and other documents must be consistent with the actual goods
2. The name of the goods on the packing slip, invoice, trade contract and other documents must be the same and the same as the actual goods
3. The weight and number of goods on the packing list must be the same as on the bill of lading, and must be consistent with the actual goods
4. There must be a contract number on the contract and an invoice number on the invoice
5. The need for wood packaging is marked with IPPC on the wood packaging
6. Goods imported from South Korea and Japan must be certified with non-wood packaging.
7. All the following nine types of commodities must be pre-declared 5 days in advance:
Auto parts; chemical products; high-tech products; mechanical equipment; pharmaceuticals; multiple foods; multiple building materials; steel; motorcycle spare parts.
8. For imported old printing machinery, the import period cannot exceed 10 years, and the country does not allow imports for more than 10 years
9. For imported generator sets, the actual working efficiency cannot exceed 15,000 hours, and the life span cannot exceed 8 years.
10. Old medical devices are not allowed to be imported by the state
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