Inspection can verify the doubts raised in the declaration review and provide a reliable regulatory basis for taxation, statistics and follow-up management. After the customs has inspected the goods, it is necessary to fill in an inspection record. The inspection records include the inspection time and place, the name of the consignee or consignor of the import and export goods, the declared goods, the inspection of the transportation and packaging of the goods (such as the name of the means of transport, box number, size and seal number), the name, specification and model of the goods, etc.
The goods that need to be inspected shall be issued with an inspection notice within 1 day from the date of receipt of the declaration, and the inspection shall be completed within 1 day from the date when the customs inspection conditions are met. In addition to paying taxes, the customs clearance formalities shall be completed within 4 hours after the inspection is completed. Tax: According to the relevant provisions of the Customs Law, unless otherwise stipulated by the state, import and export goods are subject to customs duties. Customs duties shall be levied by the customs in accordance with the Customs Import and Export Tariff. For the goods that need to be taxed, a tax bill shall be issued within 1 day after receiving the declaration, and the customs clearance formalities shall be completed within 2 hours after paying the tax bill.
Extended data:
Relevant requirements for customs clearance stipulate that:
1. The consignee of imported goods and the consignor of exported goods shall truthfully declare to the customs and submit the import and export license and relevant documents. Goods whose import and export are restricted by the state shall not be released without an import and export license, and the specific measures shall be formulated by the State Council.
2. The consignee of imported goods shall declare to the customs within 14 days from the date when the means of transport declare entry, and the consignor of exported goods shall declare to the customs within 24 hours after the goods arrive in the customs supervision area before loading, unless otherwise authorized by the customs.
3. If the consignee of imported goods declares to the customs within the time limit specified in the preceding paragraph, the customs shall collect a late fee. The customs declaration procedures for import and export goods are in the form of paper declaration form and electronic data declaration form.
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