Submit documents
1. Import and export goods declaration. General imported goods should be filled out in duplicate; the need for customs write-off of goods, such as processing trade goods and bonded goods, etc., should fill out a special declaration in triplicate; goods exported for domestic tax rebates, should fill out another special declaration for tax rebates.
2. Goods invoice. Requirements for the number of copies less than a customs declaration, the export of goods entrusted to foreign sales, the settlement is to be the sale of goods according to the actual amount of sales
Import Customs clearance flowchart
To the export unit to settle the foreign exchange, export customs clearance can be exempted from payment.
3. Land transport bill, air waybill and bill of lading for sea import and loading bill for sea export. Customs in the review and inspection of goods, in the original freight bill of lading on the seal of release to return the customs declaration, with which the pickup or shipment of goods.
4. Cargo packing list. The number of copies of the same invoice. But bulk goods or a single species and packaging content of the same piece of goods can be exempted.
5. Export receipt and write-off. All export goods declaration, should be submitted to the foreign exchange management department stamped "supervise the collection of foreign exchange" chapter of the export collection of foreign exchange certificates, and will be canceled number filled in the upper right corner of each export declaration.
6. Customs deems necessary, should also be submitted to the trade contract, certificate of origin of goods.
7. Other relevant documents. Including:
(1) approved by the Customs and Excise Department to grant tax reductions, tax-free goods, should be handed over to the Customs and Excise Department signed tax exemption certificate, foreign-funded enterprises in the Beijing area need to check the list of imported equipment issued by the Customs and Excise Department;
(2) has been filed to the Customs and Excise Department for the import and export of processing trade contracts, the Customs and Excise Department should be issued by the "Registration Handbook. ".
Analysis of customs declaration
I. The basic procedure of customs clearance: declaration, inspection, taxation and release
Declaration
Consignor of export goods in accordance with the provisions of the export contract, on time, quality and quantity of export goods, that is, it should be to the transportation company
Export Customs Clearance Flowchart
To handle the procedures of chartering and booking of ships, prepare for the Customs clearance procedures, or entrust a professional (agent) customs clearance company for customs clearance procedures.
Enterprises that need to entrust a professional or agency customs declaration company to go through the declaration procedures with the Customs and Excise Department, before the goods are exported, they should go through the entrusted customs declaration procedures with a professional customs declaration company or an agency customs declaration company close to the port of export. Accepting the entrusted professional customs declaration enterprise or agent customs declaration enterprise shall collect the formal customs declaration entrustment letter from the entrusted unit, and the customs declaration entrustment letter shall be based on the format required by the Customs.
Preparing the documents for customs clearance is the basis for ensuring the smooth clearance of export goods. In general, the customs declaration should be prepared documents in addition to export goods declaration, mainly including: consignment note (i.e., under the goods paper), an invoice, a trade contract, the export of foreign exchange receipts and cancellation of all kinds of documents involved in customs supervision conditions.
Declaration of issues that should be noted: Customs declaration time limit: Customs declaration time limit refers to the goods to the port, the law provides that the consignor or his agent to the customs declaration of the time limit. Customs declaration of export goods is limited to 24 hours before loading. Goods that do not need to levy taxes and fees, inspection, from the acceptance of the declaration within 1 day to complete the customs clearance procedures.
Checking
Checking refers to the Customs in the acceptance of declarations and has been audited by the declared units as the basis for the export of goods through the actual verification to determine whether the contents of their customs declarations and the actual import and export of goods in line with the content of a regulatory approach.1. 1. Through the checking of the actual goods and the customs declaration to verify that the contents of the declaration of the declaration of links and the checking of the single, goods, whether consistent, through the actual checking of goods and customs declaration. Whether or not the same, through the actual inspection to find the declaration of the single link can not be found in the declaration of concealment, false declaration and declaration of inaccuracies, etc. 2. Through the inspection can be verified by the declaration of the single link of the doubt, for the collection of taxes, statistics and subsequent management to provide a reliable basis for regulation. Customs inspection of goods, are to fill out a record of inspection.
Cargo inspection records generally include the inspection time, location, import and export of goods, the consignee or consignor or the name of his agent, the declaration of goods, inspection of goods, transportation and packaging (such as the name of the means of transport, container number, size and seal number), the name of the goods, specifications and so on. Goods need to be inspected since the acceptance of the declaration within 1 day from the issuance of an inspection notice, since the customs inspection conditions within 1 day from the completion of the inspection, except for the need to pay taxes, from the completion of the inspection within 4 hours to complete the customs clearance procedures.
Taxation
According to the relevant provisions of the Customs Law, tariffs shall be levied on imported and exported goods unless otherwise provided by the state. Customs duties are levied by the Customs in accordance with the Customs Import and Export Tariff Rules. Goods subject to the levy of duties and fees are issued with a tax bill within 1 day from the acceptance of the declaration, and customs clearance procedures are completed within 2 hours of the payment and verification of the tax bill.
Release
1. For general export goods, in the consignor or his agent truthfully declared to the Customs, and pay the taxes and fees, the Customs in the export loading list on the "Customs seal of release," the consignor of the exported goods to ship out of the consignor.
2. Export goods withdrawal: apply for withdrawal of goods consignor should be returned to the Customs within three days from the date of withdrawal of customs declaration, approved by the Customs and Excise Department before the goods can be transported out of the Customs supervision place.
3. Issuance of export tax rebate declaration: Customs clearance, in the light yellow special declaration of export tax rebates stamped with the "seal of acceptance" and has been filed with the tax authorities of the Customs audit of export tax rebates responsible person's signature, returned to the customs declaration unit. Every day in China, about 150 million dollars worth of goods are exported, and every day's delay in export tax rebates will cause great losses to the majority of customers. How to speed up the speed of export write-off and tax refund? The most important point in the operation of the documents is to correctly fill out the export declaration. The relevant content of the customs declaration must be consistent with the contents of the manifest transmitted by the shipping company to the customs, in order to successfully write off the tax refund. Customs acceptance of the declaration and release, due to the means of transportation and other reasons, part of the goods can not be loaded on the original declaration of the means of transportation, the consignor of export goods should be submitted to the Customs and Excise Department in a timely manner to change the "Customs Declaration of Export Goods Application Form" and the corrected invoice of the bill of lading, the bill of lading copy of corrections, so that the contents of the declaration of goods can be the same as the contents of the manifest.