Customs declaration refers to the consignee or consignor of imported or exported goods, the person in charge of inbound and outbound means of transportation, the owner of inbound and outbound goods or their agents to the Customs and Excise Department for the entry and exit formalities for the goods, articles or means of transportation and the related customs affairs, including the declaration to the Customs and Excise Department, the submission of documents and papers and acceptance of Customs supervision and inspection, and so on. Customs declaration is one of the necessary links to fulfill the customs entry and exit procedures.
The objects involved in customs clearance can be divided into two categories of entry and exit of means of transportation and goods, goods. Due to the nature of the different, the customs declaration procedures are different. Means of transportation, such as ships, aircraft, etc. should usually be signed by the captain, captain arrival, departure declaration, delivery and inspection of cargo manifests, air, sea waybill and other documents to the Customs declaration, as the Customs and Excise Department to load and unloading of goods and passengers up and down the implementation of the basis for supervision. The goods and articles shall be declared by their consignees and consignees or their agents, in accordance with the trade nature of the goods or the category of the goods, by filling in the customs declaration form, accompanied by the relevant statutory documents and commercial and transportation documents. If they belong to bonded goods, they should be declared according to ? Bonded goods? The customs declaration should be made in a way that the matters to be dealt with and the supervision methods are different from those of the goods of other trade modes.
What information should be submitted for customs declaration?
The following documents are submitted to the Customs when importing and exporting:
(1) Contract
(2) Invoice
(3) Packing List
(4) Cargo Manifest (Manifest)
(5) Bill of Lading (Cargo Waybill)
(6) Agreement on Authorization of Customs Authorization for Customs Clearance
(7) Import and Export License Documents (for goods restricted by the State from import and export). (goods restricted from import and export by the state)
(8) other import and export related documents required by the Customs and Excise Department
After the Customs and Excise Department audits the relevant documents, it will print out the corresponding tax bill, which will be used by the enterprise to pay the relevant taxes and fees at the bank.
Customs import process:
Usually, the import declaration procedure is divided into four steps: declaration, inspection, taxation and release.
1. Declaration
At present, the Customs and Excise Department accepts declarations in three general ways: oral declarations, written declarations and electronic data interchange declarations, of which the latter two forms of declaration.
In accordance with the provisions of China's "Customs Law", the declaration of imported goods for the period of 14 days from the date of entry of the means of transportation, more than 14 days of the period of time is not declared to the Customs, by the Customs and Excise Department on a daily basis, levied on the CIF (or CIP) price of imported goods of 0.5? of the late fee. More than 3 months not declared to the Customs, except for special reasons, the Customs will be extracted from the goods sold, the proceeds of the price in the deduction of transportation, loading and unloading, storage and other costs and taxes still remaining, from the date of sale of the goods within 1 year after the application of the consignee, to be returned; no one to apply for the overdue, to the State Treasury. Declaration of the specific procedures are: the arrival of imported goods, the declarant according to the import documents to fill in the declaration of imported goods to the Customs declaration.
In the declaration, the declarant in addition to fill in the imported goods declaration, but also must be submitted to the Customs and Excise Department to check the following documents: bill of lading, loading list, waybill, invoice, packing list, insurance policy, imported goods license. If necessary, should also be submitted to the Customs inspection of the order contract, the origin of the purchase and transportation certificate and other documents. Customs received the above documents, should be carefully examined to check whether the declared imported goods in line with the relevant provisions of the country.
2. Inspection
Customs to the audited documents as the basis for customs supervision in the customs premises (including ports, terminals, stations, airports, post offices, etc.) on the declaration of imported goods for inspection to check whether the single material is consistent. Customs inspection, the declarant should be sent to the scene to assist the customs work.
3. Payment of taxes
The consignee of imported goods or its agent receives the Customs tax payment certificate, should be within the prescribed period to pay import taxes. China's "Customs Law" on imported goods tax period with the same export goods. Imported goods are taxed at the normal CIF price determined by the Customs, and when the CIF price cannot be determined, the duty-paid price is assessed by the Customs.
The basic formula for calculating import tariffs is: import tariff amount = duty-paid price? Customs duty rate
The following points should be noted when calculating the customs duty:
1)Import duty payment is in the form of RMB. Imported goods traded in foreign currency, by the Customs and Excise Department in accordance with the issuance of tax payment certificates issued by the State Administration of Foreign Exchange published on the date of the RMB foreign exchange rate of the median price of the purchase and sale of RMB. RMB foreign exchange rate table is not included in the foreign currency, according to the exchange rate determined by the State Administration of Foreign Exchange converted into RMB.
2) The duty-paid price is calculated up to the yuan, and rounded up to the nearest dollar. The amount of customs duty is calculated up to the cent, and rounded up to the nearest cent.
3)The amount of customs duty for a single shipment is exempted if it is less than RMB 10 yuan.