The specific process of customs declaration?
Importers and exporters to the Customs declaration, need to submit the following documents: 1, import and export goods declaration. General imported goods should be filled out in duplicate; need to be written off by the Customs of goods, such as processing trade goods and bonded goods, etc., should fill out a special customs declaration in triplicate; goods exported to the domestic tax rebate, should fill out another tax rebate special declaration. 2, goods invoice. Requirements than the number of copies of the customs declaration less than a copy of the export of goods entrusted to foreign sales, settlement is to be made after the sale of goods according to the amount of actual sales to the export unit of foreign exchange settlement, export customs clearance can be exempted from payment. 3, land transport orders, air transport orders and maritime imports of bills of lading and maritime exports of loading orders. Customs in the review and inspection of goods, in the original freight bill signed and released on the return of the customs declaration, with which the pickup or shipment of goods. 4, the goods 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, the export of foreign exchange receipts and write-offs. All export goods declaration, should be submitted to the foreign exchange management department stamped "supervision of foreign exchange collection" stamp of the export of foreign exchange receipts write-offs, and will be filled in the write-off number in the upper right corner of each export declaration. 6, the 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 submitted to the Customs and Excise Department to sign the certificate of tax reduction or exemption, foreign-funded enterprises in Beijing need to check the Customs and Excise Department issued a list of imported equipment; (2) has been filed with the Customs and Excise Department for the import and export of goods imported and exported under the contract of processing trade, the Customs and Excise Department should be issued by the "registration manual". Export Customs Flow Chart Export Customs Analysis I. Basic Procedures for Customs Clearance. Customs clearance of the basic procedures: declaration, inspection, taxation, release Declaration: 1. Consignor of export goods in accordance with the provisions of the export contract, on time, in accordance with the quality and quantity of export goods, that is, it should be to the transportation company for the chartering of ships and booking formalities, ready to Customs for customs clearance, or commissioned by the professional (agent) Customs clearance company for customs clearance. 2. 2. Enterprises that need to entrust professional or agency customs declaration enterprises to go through the declaration procedures with the Customs, before exporting the goods, should go through the entrusted customs declaration procedures with the professional customs declaration enterprises or agency customs declaration enterprises close to the port of export. Accepting the entrusted professional customs declaration enterprise or agent customs declaration enterprise to collect the formal customs declaration power of attorney to the entrusted unit, customs declaration power of attorney to the format required by the Customs shall prevail. 3. Prepare the documents for customs clearance is to ensure the smooth clearance of export goods on the basis. In general, the customs declaration should be prepared documents in addition to export goods declaration, including: consignment notes (i.e., under the paper), an invoice, a trade contract, export collection and write-off of foreign exchange receipts and customs supervision conditions involved in the various types of documents. Declaration should pay attention to issues: customs declaration time limit: customs declaration time limit refers to the goods delivered to the port, the law provides that the consignor or his agent to the customs declaration time limit. Customs declaration of export goods is limited to 24 hours before loading. Goods that do not need to collect taxes and fees, inspection, from the acceptance of the declaration within one day to complete the customs clearance procedures. Inspection: Inspection refers to the Customs in the acceptance of the declaration and has been audited by the declaration unit based on the export of goods through the actual verification to determine the contents of its customs declaration documents declared with the actual import and export of goods in line with a regulatory approach. 1. 1. Through the verification of the actual goods and the customs declaration documents to verify that the contents of the declarations declared in the declaration link with the verification of the single, whether the goods are consistent, through the actual inspection Discovery of the declaration of the single link can not be found with or without concealment, false declarations and inaccurate declarations and other issues. 2. Through the inspection can verify the declaration of the single link of the doubts raised for the tax, statistics and subsequent management to provide a reliable basis for supervision. Customs inspection of goods, are to fill out a record of inspection. Inspection records generally include the inspection time, location, import and export of goods, the consignee or consignor or the name of its 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 that need to be inspected will be issued an inspection notice within 1 day from the acceptance of the declaration, and the inspection will be completed within 1 day from the availability of customs inspection conditions, and the customs clearance procedures will be completed within 4 hours from the completion of the inspection, except for the need to pay taxes. Taxation: According to the relevant provisions of the Customs Law, tariffs shall be levied on imported and exported goods unless otherwise stipulated by the state. Customs duties are levied by the Customs in accordance with the Customs Import and Export Tariff Rules. For goods that need to levy tax and fee, the tax bill will be issued within 1 day from the acceptance of the declaration, and the customs clearance procedures will be completed within 2 hours from the payment of the certified tax bill. Release: 1. For general export goods, in the consignor or his agent truthfully declared to the Customs and Excise Department, and pay the taxes and fees, the Customs and Excise Department in the export loading list stamped "Customs release" on the consignor of the export goods with the shipment of goods out of the country. 2. Export goods withdrawal: apply for withdrawal of goods consignor should be within three days from the date of withdrawal to the Customs declaration of withdrawal, 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: after the customs clearance, the light yellow special declaration for export tax rebate will be stamped with the "stamp of acceptance" and the signature of the person in charge of the customs audit of export tax rebate which has been filed with the tax authorities, and will be returned to the declaring unit. In China every day about 150 million U.S. dollars worth of goods exported, export tax rebates for each day of delay, to the majority of customers to cause great losses. 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, bill of lading copy of corrections, so that the contents of the declaration can be the same as the contents of the manifest. Import and export customs declaration specific operating procedures: Import: First, the customer to provide notification of arrival, the original bill of lading or electric release of the letter of guarantee and bill of lading, THC fees, etc. to our company, the Division on behalf of the customer to the affiliated shipping company to exchange for the import bill of lading. Second, prepare the documents required for import customs clearance 1.Necessary documents: list, invoice, contract in one form, customs clearance, inspection power of attorney each. 2. Imported goods from the European Union, the United States, South Korea, Japan, such as wooden boxes need to provide heat treatment certificates or phytosanitary certificates, such as non-wooden to provide wood-free package. 3 tax rules of the documents required (such as import licenses, electromechanical certificates, certificates of important industrial products) 4 tax exemption manual to provide tax exemption manual. Third, after the import declaration, such as customs price review needs, the customer needs to provide the relevant price certificate. Such as letters of credit, insurance policies, original invoices, tenders and other documents required by the Customs. After the customs prints the tax bill, the customer needs to pay the tax in 7 working days. If the time limit is exceeded, the customs will charge the late fee on a daily basis. V. After the release of customs inspection, customers need to pay the customs declaration and inspection fee to our company in time. ※ Cargo must be declared to the Customs within 14 days after arrival. If the period of time exceeds the Customs and Excise Department levied a daily late fee (five ten thousandths of the value of the goods) for more than three months, the Customs and Excise Department will be sold as unclaimed goods. Export: First, the export declaration enterprise should have in the local customs, inspection and quarantine registration for the record, with import and export business and inspection qualifications. Second, the export declaration of documents required: 1. Customers on the arrival of goods in the customs supervision area, 24 hours before loading, ready to declare to the Customs and Excise Department of the required documents. 2. Necessary documents: a list, invoices, contracts, write-offs, customs declaration authorization, shipping company loading list and other documents. 3. According to the customs tariff rules specified in the documents. (such as customs clearance, export license, etc.) 4. Export manuals need to provide manuals for customs clearance. Third, the documents required for export inspection: 1. Customers should be prepared three days before the date of customs clearance of all the required documents to the inspection and quarantine declaration. Provide documents are: list of invoices, contracts, inspection power of attorney, factory inspection sheet, carton packing list and other documents each one. 2. Export goods to the United States, Australia, Canada, the European Union and other packaging for wooden fumigation or heat treatment needs to be done, the documents provided by the customer are: list, invoice, contract, inspection commission. If the fumigated products are wooden products, we also need to provide factory inspection list. 3. For products to be fumigated or heat-treated, customers should deliver the goods to the designated yard or port area for fumigation two days before customs clearance. (The fumigation time needs 24 hours.) 4. Export customs declaration formally to the Customs. If the export needs to pay taxes and fees, the taxes and fees should be paid in time. V. Customs on-site review of the end of the bill. After the release of goods documents, the owner of the goods should be transported to the customs supervision area for inspection and release within the time specified by the Customs. If inspection is required, the customs broker should promptly contact the Customs and Excise Department for cargo inspection, inspection is required after the shipping company seal specified seals. No need for inspection should be carried out in a timely manner for the release of the actual goods, the loading list according to the customs cut-off time to the port area to load the ship. Six, to be exported goods, the shipping company will export manifest data transmitted to the Customs and Excise Department, the Customs and Excise Department receives the data to be Customs data clearance, in a timely manner to the Customs and Excise Department to print the tax rebate cancellation joint. Seven, the end of export customs clearance. Customers need to pay the customs declaration and inspection in time to our company on behalf of the pad agency fee.