Foreign trade import and export customs declaration involves the object includes: inbound and outbound means of transportation and goods, goods two categories.
Because of the different nature, the procedure of customs declaration is also somewhat different.
Declaration of Import and Export Goods
The consignee or consignor of import and export goods, or their agents, shall, at the time of import and export of the goods, fill in the Customs Declaration of Import and Export Goods in the form prescribed by the Customs within the time limit prescribed by the Customs and attach the relevant freight and commercial documents, and at the same time, provide the documents authorizing the import and export of the goods, and make a declaration to the Customs.
The main documents for customs declaration are as follows
1, import goods declaration
2, export goods declaration
Import and export goods declaration refers to the import and export goods consignee/consignor or his agent, in accordance with the format prescribed by the Customs and Excise Department, the actual import and export of goods to make a written statement, thereby Require the Customs and Excise Department for its goods in accordance with the applicable customs system for customs clearance of legal instruments.
3, with the customs declaration of freight, commercial documents
Any imported or exported goods through the Customs, must be submitted to the Customs has been filled in the customs declaration. At the same time, but also need to submit the relevant freight and commercial documents, accept the Customs audit submitted documents are consistent.
Customs will stamp the declaration as a proof of withdrawal or shipment of goods after checking.
With the customs declaration at the same time the inspection of freight and commercial documents are: sea import bill of lading; sea export loading list (to be stamped by the customs unit); land and air waybills; invoices of goods (the number of copies of which is less than the customs declaration, to be stamped by the customs unit, etc.); packing list of goods (the number of copies of which is the same as the invoice, to be stamped by the customs unit), and according to the specific goods of the special documents.
It should be noted that: if the Customs deems it necessary, the customs declaration unit should also be submitted to the examination of trade contracts, order cards, certificates of origin.
Additionally, according to the provisions of the goods entitled to tax reductions, exemptions or exemptions, should be applied to the Customs and has completed the formalities, along with the customs declaration to submit the relevant documents.
4, import (export) goods license
Import and export goods license is the state management of goods out of the legal documents. Import and export licenses, including laws, administrative regulations, a variety of licensed import or export nature of the certificate, document.
It should be noted that the license submitted to the Customs is not always fixed, the state authorities will be adjusted at any time to release, so you need to pay attention.
Import and export goods inspection
Customs inspection is an essential part of the customs clearance process. Customs inspection can be divided into 3 types: thorough inspection, random inspection and external inspection. Customs since the acceptance of the inspection, to the implementation of the end of the inspection, feedback inspection results will not exceed 48 hours.
Customs inspection of goods has three requirements:
1, the consignee or consignor of goods or their agents must be present, and according to the requirements of the Customs and Excise Department is responsible for handling the removal of goods, unpacking and resealing of goods, such as packaging.
2, the Customs deems it necessary, you can go through the inspection, re-inspection or extraction of samples of goods, goods management personnel should be present as witnesses.
3, the applicant shall provide round-trip transportation and accommodation, and pay the relevant costs, while the Customs regulations to pay fees.
Release of imported and exported goods
When the Customs accepts the declaration of imported and exported goods, verifies the relevant documentary information, inspects the actual goods, and after the taxpayer pays the taxes and fees, signs and releases the goods on the shipping documents.
It should be noted that: without the customs release of supervised goods, no unit or individual may withdraw or ship the goods.
Import and export goods for various reasons require special treatment by the Customs, may apply to the Customs for a guarantee of release. Customs has clear provisions on the scope and manner of guarantee.
Import customs declaration process
1, prepare the customs declaration information (contract, invoice, packing list, bill of lading)
2, fill out a handwritten draft customs declaration. According to the customs declaration information to fill out a customs declaration of the draft list
3, print the customs declaration review form. Customs company according to the draft list, enter the data on the QP system, print out the customs review with a single
4, send data. After checking the customs declaration information and review form is correct, the operator of the customs company with the customs broker card to the electronic port to send the customs declaration data
5, receive data back. Customs review center receives the data, after a preliminary audit, send the data receipt
6, print out the customs declaration. Customs broker receives the data receipt, indicating that the Customs acceptance of the declaration, and then you can print out a customs declaration on the QP system in triplicate (Customs canceled joint, Customs operations joint, the enterprise retained joint)
7, stapled to the customs declaration. Customs declaration officer to confirm, sign the declaration, seal the declaration, and in the declaration of each link attached to staple the information required by the Customs
8, the site to hand a single declaration. Take the custom declaration after booking, to the site of the Customs declaration
9, the examination of the single. On-site Customs audit is correct, accept the declaration
10, tax. If the imported goods reach the amount of tax, the customs will play the tax bill to the customs broker
11, pay taxes. Enterprises according to the tax bill to the designated bank account to pay taxes, the bank in the tax stamp is the receipt of the seal (the opening of the online payment of enterprises can pay online)
12, the tax bill cancellation. On-site Customs write off the tax bill according to the receipt stamped by the bank
13, choose to check. Manual control - on-site Customs to choose whether to inspect the goods according to the risk value of the goods (if the computerized control, then the goods must be inspected)
14, release. Customs will check the goods or no need to check the goods released
15, pick up the goods after customs clearance
16, customs clearance. Customs will be the above customs declaration of goods clearance, customs broker can print the import payment certificate joint.