One, the general trade
refers to China's import and export business enterprises have the right to import and export trade unilaterally imported or unilaterally exported. This mode of supervision code is "0110", referred to as: general trade.
Two, the scope of application
(a) This mode of supervision includes:
1. Import and export goods traded in the normal way.
2. Import and export goods of loan assistance.
3. Foreign-invested enterprises imported for processing of domestic products for the material parts.
4. Foreign-invested enterprises with domestic raw materials for processing finished products for export or purchase products for export.
5. Supply of domestically produced fuel, materials and spare parts for foreign ships, aircraft and other means of transportation.
6 bonded warehouses imported to the Chinese nationality of the fuel, materials and other bonded goods for use in international navigation means of transportation.
7. Domestic enterprises to invest in foreign investment in kind investment in equipment and materials.
8. Import and export of goods for breeding and planting.
Three, the general mode of trade is mainly declared, inspection, taxation, release of four links, the customs supervision is also carried out in these four links.
(A) import and export declaration
Consignee or consignor of imported and exported goods, commissioned customs enterprises, in accordance with the "Customs Law" and the relevant laws and regulations, in the specified period of time (imported goods for the date of entry into the country within fourteen days, the export of goods arrived at the Customs supervision area twenty-four hours prior to the loading of the goods), in and out of goods at the ports or customs border, using electronic information declaration and paper Customs declaration form, to the Customs report the actual import and export of goods, the Customs declaration information (commercial invoices, packing lists and other relevant documents) against the customs declaration for examination. If the consignee or consignor of imported goods fails to declare to the Customs in accordance with the stipulated time limit, the Customs will levy late payment according to the regulations. Customs acceptance of import and export goods declaration, electronic data and paper import and export goods declaration shall not be modified or withdrawn; there are valid reasons, the Customs examination and approval, can be modified or withdrawn.
(B) with the inspection
The Customs in order to determine whether the consignee or consignor of imported and exported goods declared to the Customs and import and export of goods in accordance with the true, or to determine the customs code of goods, price, origin, etc., in accordance with the law on the import and export of goods to carry out actual verification. Through the actual verification, to check whether the customs declaration unit false declaration, concealment, declaration of inaccurate, but also for the Customs tax collection, statistics, follow-up management to provide reliable information.
The implementation of the inspection is generally carried out in the customs supervision area, there are also special reasons for the need to be carried out outside the customs supervision area. Customs inspection methods can be a thorough inspection, can also be sampling; inspection operations are divided into manual inspection and equipment inspection.
Customs inspection of goods when the consignee or consignor of imported or exported goods or their agents should be present to cooperate with the inspection, inspection is completed, the Customs inspection personnel to fill out the "Customs entry and exit of goods inspection record" on-site personnel to sign to confirm that the inspection process, such as the responsibility of the inspection personnel damage that occurs in the scope of the Customs Compensation, the Customs Compensation in accordance with the law.
(C) payment of taxes and fees
After the goods have been declared and inspected, the Customs will check the taxes and fees calculated by the computer, and issue the tax payment letters and charges, and the consignee or consignor of imported or exported goods or their agents will handle the tax and fee delivery procedures to the designated banks within the specified time, or make the payment electronically through the Internet.
(4) Release (extraction or shipment of goods)
The Customs accepts the declaration of imported and exported goods, examines the declared information and relevant documents, and the goods pass the above declaration, inspection and taxation links, the import and export of general trade goods end of the Customs entry and exit on-site supervision, and the import and export of goods are allowed to leave the Customs supervision site of the work of the link.
In the implementation of "paperless customs clearance" declaration mode of customs, the Customs made the decision to travel on-site, through the computer to send information to the consignee or consignor of imported and exported goods or their agents and the custodian of the goods under customs supervision, the consignee or consignor of imported and exported goods or his agent to print their own Customs notice of release, pick up or shipment of goods.
Interim Measures for the Administration of Customs Supervision Areas of the People's Republic of China
Article 39: The measures for the supervision of inbound and outbound containers, the measures for the supervision of salvage of inbound and outbound cargoes and wrecks, the measures for the supervision of import and export of goods in border small-scale trade and the measures for the supervision of other inbound and outbound cargoes that are not specifically listed in the present Law shall be formulated separately by the General Administration of Customs, or the General Administration of Customs in conjunction with the relevant departments of the State Council. separately formulated.
Article 40 of the State on the entry and exit of goods, articles have prohibitive or restrictive provisions, the Customs in accordance with laws, administrative regulations, the provisions of the State Council or the relevant departments of the State Council in accordance with the laws, administrative regulations authorized to make the provisions of the implementation of supervision. Specific regulatory measures developed by the General Administration of Customs.