Section 1 Customs declaration, customs clearance and customs clearance
Customs declaration refers to goods, luggage, postal articles, means of transport, etc. The consignor or his agent shall declare to the customs when entering or leaving the country, submit the required documents and certificates, and ask the customs to go through the relevant import and export procedures. Documents and certificates required for customs declaration in China. There are: import and export goods declaration form, import and export goods license, commodity inspection certificate, animal and plant quarantine certificate, food hygiene inspection certificate, bill of lading, loading list, waybill, invoice, packing list, etc.
The objects involved in customs declaration can be divided into two categories: inbound and outbound means of transport and goods and articles. Because of their different nature, their customs declaration procedures are also different. Ships, planes and other means of transport should usually be signed by the captain, and the cargo manifest, air waybill, sea waybill and other documents should be submitted to the customs for declaration as the basis for the customs to supervise the loading and unloading of goods and passengers. For goods and articles, the consignor or his agent shall fill in the customs declaration form according to the trade nature of the goods or the category of the articles, and attach relevant legal documents and commercial and transportation documents for customs declaration. Bonded goods shall be declared as "bonded goods", and the corresponding matters and supervision measures of the customs are different from other trade methods.
Customs clearance means that imported goods, exported goods and transshipment goods must declare to the customs when they enter the customs territory or border of a country, go through all the formalities stipulated by the customs, and fulfill the obligations stipulated by various laws and regulations; After fulfilling various obligations and going through customs declaration, inspection, tax payment, release and other procedures, the goods can be released and the owner or declarer can pick up the goods. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.
Customs clearance means customs clearance, also called customs clearance. As for how to declare, clear customs, please refer to How to declare, inspect and release import and export goods. Section 2 The main system of customs declaration management of import and export goods by customs declaration units is actually the customs declaration registration system. Any enterprise that goes through the customs declaration formalities for import and export goods at the entry and exit ports of People's Republic of China (PRC) must go through the customs declaration registration.
To fulfill the customs declaration procedures for import and export goods, it must be approved by the customs to become a customs declaration unit. Units that can be registered in the customs are divided into two categories: one is the unit that handles customs declaration registration; The other is the registration unit that handles customs declaration. Customs declaration and agency customs declaration registration shall be handled at the customs where the enterprise is located.
1. customs declaration registration unit
Units that can apply to the customs for customs declaration and registration are: enterprises approved to operate import and export trade; Sino-foreign joint ventures, cooperation and wholly foreign-owned enterprises; Enterprises engaged in foreign processing and assembly and small and medium-sized compensation trade that directly handle import and export procedures with the approval of the customs; The units recognized by the customs shall go through the import and export procedures on a regular basis.
Enterprises applying for customs declaration and registration shall submit relevant documents and materials to the customs:
1). A copy or photocopy of the document approved by the economic and trade administrative department for its import and export business;
2) A copy or photocopy of the business license issued by the administrative department for industry and commerce;
3) An economic guarantee issued by the bank or a certificate with the same effect;
4). Application for customs declaration and registration; 5 copies or photocopies of the documents approved by the relevant departments to start business. After the above contents are examined and approved by the customs, the Customs Declaration Registration Certificate will be issued.
2. Agency for customs declaration and registration.
An enterprise with legal person status may apply to the customs for customs declaration registration, and submit relevant documents and materials to the customs at the same time:
Customs declaration business is handled by customs declaration enterprises and customs declaration agents. Customs declarers must be trained by the customs, pass the examination and obtain the certificate issued by the customs before they can engage in customs declaration business.
The qualification of customs declarant will automatically terminate with the cancellation of the enterprise that originally applied to become a customs declarant. If the contents of the registration change, you need to apply to the customs again.
Business license issued by the administrative department for industry and commerce; Application for registration of customs declarant; Credit certification documents, such as sufficient current assets or bank deposits, certification documents to ensure timely payment of taxes on import and export goods, or financial guarantees issued by financial institutions and submitted to the customs, or credit certification documents to guarantee payment in the form of fixed assets mortgage through notary organs. After the application is examined and approved by the customs, a Customs Declaration Registration Certificate will be issued. After the enterprise has obtained the qualification of customs declaration unit, full-time or part-time customs declarers can go through the formalities of goods entering and leaving the country.
Section 3 Time limit for customs declaration
The Customs Law clearly stipulates the customs declaration period for import and export goods, and the customs declaration period for export goods is different from that for import goods.
Unless otherwise authorized by the customs, the consignor or his agent of export goods shall declare to the customs 24 hours before loading. The purpose of this regulation is to give the customs enough time to inspect the goods before loading to ensure the normal work of the customs.
If the declaration is not made to the customs within the specified time limit, the customs may refuse to accept the declaration, so that the export goods cannot be inspected, taxed and released by the customs, and cannot be loaded and transported, which will affect the acquisition of transport documents and even lead to delayed shipment and breach of contract. Therefore, we should go through the customs declaration formalities as soon as possible to ensure timely shipment.
The consignee of imported goods or his agent shall go through the customs declaration formalities for imported goods within 14 days from the date when the means of transport carrying the goods declare entry. The purpose of making such regulations is to speed up port transportation, urge imported goods to be put into use as soon as possible, reduce errors and prevent fraud.
If you don't go through the declaration formalities with the customs within the legal time limit of 14 days, the customs will levy a late fee. The starting date of the late payment fee is 15 days from the date of entry declaration of the means of transport; The goods in transit are15th day from the date when the goods arrive at the destination; Mail imported goods from the date of receiving the notice from the post office 15. The deadline is the customs declaration date. The daily collection rate of deferred payment is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. The formula for calculating deferred payment is:
Total late reporting fee = CIF price of goods x number of late reporting 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 the means of transport, it shall be picked up and sold by the customs. After deducting transportation, loading and unloading, warehousing and other expenses and taxes, if there is any surplus, it shall be returned by the consignee within one year from the date of sale of the goods; If no one applies within the time limit, it shall be turned over to the state treasury. Except for imported goods that are really accidentally discharged or spilled.
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Section 4 Documents to be Submitted at Customs Declaration
Importers and exporters must submit the following documents when declaring to the customs:
1, import and export goods declaration form. General imported goods should be filled in duplicate; Processing trade goods, bonded goods and other goods that need to be written off by the customs shall fill in a special customs declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled in.
2. Invoice of goods. The required number of copies is less than one customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from export declaration.
3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After checking the documents, the customs shall sign the original waybill, release and return the customs declaration tribute for picking up the goods or loading the goods. & lt optional >
4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or packaged goods with a single variety and consistent packaging contents can be exempted.
5. Export verification form. When all export goods are declared, the verification form of export proceeds stamped by the foreign exchange administration department shall be submitted, and the verification form number shall be filled in the upper right corner of each export declaration form.
6. According to the customs supervision of export commodities, corresponding certificates must be provided, such as commodity inspection certificate, export license, fumigation certificate, etc.
7. Power of Attorney for Customs Declaration
8. List of export goods
9. When the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.
10, other related documents. Including:
(1) Goods approved by the customs for tax reduction or exemption shall submit the tax reduction or exemption certificate signed by the customs, and foreign-funded enterprises in Beijing shall submit the list of imported equipment separately issued by the customs;
(2) Goods imported and exported under processing trade contracts that have been filed with the Customs shall be submitted to the Registration Manual issued by the Customs.
Section 5 customs declaration procedures for consignors and consignors
The whole process of customs declaration is divided into three stages: declaration, inspection and release.
Import and export goods declaration form
The consignee, consignor or his agent of import and export goods shall, in the process of import and export of goods, fill in the declaration form of import and export goods within the time limit stipulated by the customs, attach relevant freight and commercial documents, and provide documents approving the import and export of goods to declare to the customs.
The main documents for customs declaration are as follows:
1). Import goods declaration form
Generally fill in two copies (some customs require a customs declaration form in three copies). The items filled in the customs declaration form shall be accurate, complete and clear, and pencils shall not be used; Where there are statistical codes, tariff codes and tax rates stipulated by the customs, the customs declarant shall fill them in red ink; Each customs declaration is limited to four kinds of goods; If it is found that there are circumstances or other circumstances that need to change the contents, it shall submit the change form to the customs in a timely manner.
2). Export goods declaration form
Generally fill in two copies (some customs require three copies). The requirements for filling in the form are basically the same as those for the import goods declaration form. If the declaration is wrong or the contents of the declaration need to be changed without taking the initiative to change in time, the customs clearance will occur after the export declaration, and 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.
3). Freight and commercial documents
When any import and export goods pass through the customs, they must submit the completed customs declaration form to the customs, and at the same time submit the relevant freight and commercial documents for inspection, and accept the customs to check whether the documents are in conformity, and affix their seals after inspection as proof of delivery or delivery.
The freight and commercial documents submitted at the same time as the customs declaration are:
Import bill of lading by sea; Ocean export bill of lading (required to be stamped by the customs declaration unit); Land and air bills of lading; Goods invoice (the number of copies is less than the customs declaration, which needs the seal of the customs declaration unit, etc.). ); Packing list of goods (the number of copies is equal to the invoice, which needs the seal of the customs declaration unit), etc.
It should be noted that if the customs considers it necessary, the customs declaration unit should also submit trade contracts, order cards, certificates of origin, etc.
In addition, goods that enjoy duty reduction or exemption from inspection according to regulations should submit relevant supporting documents with the customs declaration form after applying to the customs and completing the formalities.
4). Import (export) goods license.
The licensing system of import and export goods is a means of administrative protection to manage import and export trade. Like most countries in the world, China also adopts this system to implement comprehensive management of import and export goods and articles. Commodities that must submit import and export licenses to the customs are not fixed, but are adjusted and announced by the competent state department at any time. All commodities that should apply for import and export licenses according to state regulations must submit import and export licenses issued by foreign trade management departments at the time of customs declaration, and can only be released after passing customs inspection. However, the import and export commodities within the approved business scope of the import and export companies affiliated to the Ministry of Foreign Economic Relations and Trade Cooperation, the industry and trade companies affiliated to various places approved to engage in import and export business in the State Council, and the import and export companies affiliated to various provinces (municipalities directly under the Central Government and autonomous regions) are deemed to have obtained licenses, and they are exempted from obtaining import and export licenses, and they are declared to the customs by customs declaration forms; Only when dealing in goods outside the scope of import and export business, it is necessary to submit the license for inspection.
5) Customs Clearance Form for Inbound Goods or Customs Clearance Form for Outbound Goods.
Inspection and Quarantine System: The State Administration for Entry-Exit Inspection and Quarantine and the General Administration of Customs have implemented a new customs clearance system for inspection and quarantine goods since June 5438+ 10, 2000, and the customs clearance mode is "first apply for inspection, then declare". At the same time, the entry-exit inspection and quarantine department will use new seals and certificates.
The new inspection and quarantine system integrates the original health inspection bureau, animal and plant bureau and commodity inspection bureau, and fully implements the working procedures of "one inspection, one sampling, one inspection and quarantine, one disinfection, one charge, one certification and release" and the new international inspection and quarantine model of "one export". From June 5438+1 October1day, 2000, the "Customs Clearance Form for Entry Goods" and "Customs Clearance Form for Exit Goods" will be activated for the goods subject to import and export quarantine, and the special seal for inspection and quarantine will be affixed to the customs clearance form. For import and export goods (including goods transported through customs) listed in the Catalogue of Import and Export Commodities subject to inspection and quarantine by entry-exit inspection and quarantine institutions, the customs shall release them by the entry-exit inspection and quarantine bureau at the place where the goods are declared, cancel the original release form and certificate in the form of commodity inspection, animal and plant inspection and sanitary inspection, and affix a release stamp on the customs declaration form. At the same time, the entry-exit inspection and quarantine certificate was officially launched, and all the certificates originally issued in the name of "three inspections" were stopped from April 1 2000. At the same time, since 2000, when signing contracts and letters of credit with foreign countries, we must follow the new system.
The customs requires the customs declaration unit to issue a "customs clearance form for inbound articles" or "customs clearance form for outbound articles". On the one hand, it is to supervise whether the statutory inspection commodities have been inspected by the statutory commodity inspection authorities; On the other hand, it is the basis for import and export commodities to obtain taxation, tax exemption and tax reduction. According to the Law of People's Republic of China (PRC) on Inspection of Import and Export Commodities and the Catalogue of Import and Export Commodities Subject to Inspection by Commodity Inspection Authorities, all import and export commodities listed in the Catalogue of Statutory Inspection Commodities shall be reported to the commodity inspection authorities for inspection before customs declaration. At the time of customs declaration, for importers and exporters
For goods, the customs shall stamp the customs declaration form of imported goods with the Customs Clearance Form for Inbound Goods and the Customs Clearance Form for Outbound Goods issued by the commodity inspection authorities.
In addition to the above-mentioned documents, for other goods subject to import and export administration as stipulated by the state, the customs declaration unit must also submit the specific approval documents for import and export goods issued by the competent department of the state to the customs, and release them after passing the customs inspection. Such as drug inspection, cultural relics export signing, gold and silver and their products management, rare wild animals management, import and export shooting sports, hunting guns and ammunition and civilian explosives management, import and export audio-visual products management, etc.
2. Inspection of import and export commodities
Import and export goods shall be subject to customs inspection unless specially approved by the General Administration of Customs. The purpose of inspection is to check whether the contents declared in the customs declaration documents are consistent with the actual arrival situation, whether there are false reports, omissions, concealment and false reports, and whether the import and export of goods are legal.
Customs inspection of goods shall be conducted at the time and place designated by the customs. If there are special reasons, with the prior consent of the customs, the customs may send personnel to make inquiries outside the specified time and place. The applicant shall provide round-trip transportation and accommodation and pay the fees.
When the customs examines the goods, it requires the consignee or consignor his agent to be present, and is responsible for moving the goods, unpacking and checking the packaging of the goods according to the requirements of the customs. When the customs deems it necessary, it may inspect, reinspect or take samples of the goods, and the goods custodian shall be present to witness.
When inspecting the goods, if the goods are damaged due to the responsibility of the customs officers, the customs shall compensate the parties for the direct economic losses according to the regulations. Compensation method: Customs officers shall truthfully fill out the Report of People's Republic of China (PRC) Customs on Inspection of Goods and Articles Damage in duplicate, which shall be signed by both the customs officers and the parties, with each party holding one copy. The two parties * * * agree on the damage degree or repair cost of the goods (which can be determined by the appraisal certificate issued by the notary office if necessary), and determine the compensation amount based on the duty-paid price approved by the customs. After the amount of compensation is determined, the Customs will fill in the Notice of Compensation for Damaged Goods and Articles of People's Republic of China (PRC) Customs. After receiving the notice, the parties concerned shall collect compensation from the one-way customs within three months or notify the customs bank account for transfer, and the customs will not pay compensation after the deadline. Compensation will be paid in RMB. 3. Release of import and export goods
For customs declaration of import and export goods, after checking the declaration documents, checking the actual goods, and going through the formalities of collecting goods tax or reducing or exempting goods according to law, the consignor or his agent can sign the release stamp on the relevant documents before picking up or shipping the goods. At this point, the customs supervision of import and export goods ended.
In addition, if import and export goods need special customs treatment for various reasons, they can apply to the customs for guarantee release. The customs has clear provisions on the scope and methods of guarantee.
Customs has different requirements on the procedures and management methods of customs clearance for goods entering and leaving the country by different trade modes. This section only introduces the basic customs clearance procedures for inbound and outbound goods. Generally speaking, the customs clearance of import and export goods can be divided into five basic links, which are represented by flow charts, namely:
1. Declaration → 2. Inspection → 3. Taxation → 4. Release → 5. clearance
(1) declaration of import and export goods
Declaration refers to the act that the consignee of imported goods, the consignor of exported goods or their agents declare their imported and exported goods to the customs in written or electronic data interchange within the time limit stipulated by the customs, and attach relevant freight and commercial documents to apply for customs inspection and release, and bear legal responsibility for the authenticity and accuracy of the declared contents. Proclamation, which is often said? Quot customs declaration. "
The declaration procedure is as follows:
1. Receive import delivery notice or prepare export goods;
2. Handling (accepting) customs declaration entrustment;
Enterprises that need to entrust professional or agent customs declaration enterprises to handle customs declaration formalities shall go through entrusted customs declaration formalities at the professional or agent customs declaration enterprises at the nearest import and export ports before the import and export of goods.
3. Prepare customs declaration documents;
Under normal circumstances, the documents that need to be prepared for customs declaration can be divided into three categories: basic documents, special documents and preparatory documents, in addition to the import and export goods declaration form.
(1) basic document. Refers to commercial and freight documents directly related to import and export goods, mainly including:
① One invoice;
(2) packing list (but there is no packing list of bulk goods and packaged goods of a single variety with the same packaging content);
(3) Bill of lading or shipping documents (import or export by sea);
④ One waybill (by air);
⑤ Single package (mail);
⑥ A receipt (by land);
⑦ Export Receipt Verification Sheet (export);
(8) Certificate of tax reduction and exemption for import and export goods and bonded filing manual issued by the customs.
(2) Special documents. Refers to the relevant laws and regulations of the state to implement special control, mainly including:
① Quota license management certificates, including quota certificates issued by relevant departments and import and export goods licenses issued by foreign trade management departments.
(2) Other special management certificates, including import certificates of mechanical and electrical products and certificates issued by China inspection and quarantine institutions.
(3) Prepare documents. Mainly refers to the documents that the customs considers necessary to consult or collect when handling import and export procedures, mainly including:
(1) Trade contracts;
② Certificate of origin of goods;
(3) The business license of the entrusting unit;
(4) Account books and other relevant documents of the entrusting unit.
4. Fill in the customs declaration form;
5. Enter the customs declaration form in advance;
6. Submit the customs declaration form to the customs;
7. Customs accepts customs declaration;
8. Customs review.
Precautions for declaration:
1. Customs declaration place
Under normal circumstances, import and export goods are handled by the agent of the consignee or consignor at the customs where the goods enter or leave the country. In order to facilitate the consignor and consignor of import and export goods to go through customs formalities, the consignor and consignor of import goods may apply to the customs, and with the approval of the customs, the consignee of import goods shall go through customs formalities at the destination where the customs is located, and the consignor of export goods shall go through customs formalities at the place of departure where the customs is located.
2. Customs declaration period
The time limit for customs declaration of imported goods is 14 days from the date of entry declaration of the means of transport. One of the customs declaration time limits for transit goods is to apply to the customs at the place of entry for transit transportation within/0/4 days from the date of entry declaration of the means of transport; The other is to declare the goods to the destination customs within 0/4 days from the date of arrival of the goods.
The time limit for customs declaration of export goods is 24 hours before loading.
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1 1. The export license for the new year will not be extended.
12. If the processed materials are re-exported (unless otherwise specified), the export license shall be exempted, and the customs shall supervise the inspection and release according to relevant regulations.