Import and export business, refers to a series of specific business with foreign parties through the conclusion of a contract for the purchase and sale of goods, including labor, technology and so on. The following is what I have organized for you about the export business operation flowchart, to give you as a reference, welcome to read!
Export Business Operation FlowchartImport and export business management system
1 Purpose
2 Scope
Applicable to the procedures involved in the operation of the Company's import and export business.
3 General Trade Import and Export Business
3.1 Export Business In order to clarify the procedures of import and export business, standardize the operation of import and export business, and promote the smooth and orderly development of import and export business, this system is formulated
3.11 The business department sends out the samples to the customer or the customer sends the samples, and asks for the production based on the samples. After the customer confirms the sample, the two sides signed a contract;
3.12 The contract payment, if the letter of credit payment, the business staff must ask the customer to open a letter of credit within the specified time;
3.13 Receiving personnel must be based on the contract to issue production orders to the production sector, and clarify the deadline for the completion of the goods, the quality standards, packing and other trade information.
3.14 Receiving personnel in the production department within the time required to provide packaging information to the production department, provide special quality requirements to the quality inspection department, and provide transportation information and requirements to the sales department;
3.15 Production Department should be based on the production order, evaluation of the evaluation of error-free according to the delivery date and production capacity of the production of reasonable arrangements for the production of production, production of production task book issued to the relevant workshops;
3.16 Production orders must be issued under the contract to the production department, and specify the completion date of goods, quality standards, packing and other trade information.
3.16 The quality control department must control the quality of the product, sampling in the production process, to grasp the quality of the products shipped; goods ready, such as the need for statutory commodity inspection of products to the Commodity Inspection Bureau to apply for inspection.
3.17 Sales Department in the contract requirements of the shipment time 3 days before the following information should be provided: sales contract, the contract under the letter of credit, cargo schedule.
3.18 Documentation officer according to the freight power of attorney to the shipping company or freight forwarder booking, the documentation officer must be within two working days to obtain the booking information, if you can not book the space or the destination port can not be confirmed, to notify the salesman the same day, so as to inform the customer in a timely manner.
3.19 After fixing the ship date, we should send the packing notice to the finished product warehouse; after the container is towed away, the relevant personnel should ask the finished product warehouse for the shipping list.
3.110 According to the actual shipment to fill out the customs declaration documents, customs declaration documents include:
A, export sales invoice
B, export packing list
C, export declaration
D, commodity inspection clearance or exchange of certificates vouchers
E, customs declaration power of attorney
F, other special documents
3.111 The above information on the customs declaration
3.112 Make the whole set of negotiation documents and submit the whole set of negotiation documents within five working days after the shipment.
A. In the L/C settlement mode, if the negotiating bank has any objection to the documents, the documenter must patiently explain or correct them in time, and when guarantee is needed, issue a guarantee seriously.
B, in the D / P or D / A settlement mode, to the customer to obtain an accurate detailed address of the foreign receiving bank, and provide to the commissioning bank.
C. In the T/T settlement mode, it is required to wait for the notification of the arrival of the payment from the Finance Department before sending the original documents to the foreign customers.
D. In any kind of foreign exchange settlement, if the customer has a request for deduction or price reduction, you must obtain the approval of the sales manager before releasing the single. E. The salesman should follow up the documents until they reach each other safely.
F, any original documents in the handover process should be well registered and signed.
3.113 Negotiable documents sent to the bank at the same time, according to the content of the customs declaration made? Tax? Specialized export invoices.
3.114 within one month after shipment, to do a good job of the checklist and tax rebate bill of return, the return of the checklist with the collection of foreign exchange in a timely manner to the OFAC write-off.
3.115 copies of all documents, to do a good job of filing.
3.2 Import business
3.21 signed by the Procurement Department and foreign exporters contract, the Finance Department according to the import contract to the bank to apply for the opening of a letter of credit;
3.22 imports of goods involved in the import license, the Procurement Department need to complete the relevant procedures in advance, and receive a license before organizing the import of goods.
3.23 After the arrival of the goods in Hong Kong, commissioned by the customs broker customs clearance, payment of customs duties, imported goods back to the factory in time to put into production.
4 Processing Trade Import and Export Operations
4.1 Import operations must be specialized operators to the Bureau of Foreign Trade and Economic Cooperation and the State Administration of Taxation for approval of the relevant formalities to the Customs and Excise Department to apply for the import handbook and obtain approval to operate;
4.2 bonded goods to the port of arrival and the collection of documents, by the certifying officer commissioned by the port of import of the local customs broker to the relevant competent units for import declaration, customs clearance, Drag the cabinet and commodity inspection and other matters;
4.3 The checker import and export customs clearance must control the use of the manual, the manual after the implementation of the write-off of the case and the establishment of a complete archive of the processing trade contract.
4.5 bonded goods into storage, warehouse personnel must strictly implement the "processing trade management system", shall not be misappropriated, sold by the Customs and Excise Department authorized the import of bonded goods.
4.6 Other import and export business management and procedures in accordance with 3.0
5 purchasing personnel must be in accordance with national laws and regulations and legal means of procurement of imported goods, and shall not illegally acquire smuggled imported goods.
6 The company shall not violate national import and export management regulations and import and export goods without license.
This system is effective from the date of issuance, and anyone who violates it should be held administrative or legal responsibility.
Customs declaration management system
1 purpose
In order to standardize the management of customs declaration, so that the customs declaration business is more effective, accurate and in line with the requirements of the law
2 scope
Applies to the import and export of goods customs declaration business.
3 The company is a self-managed customs declaration enterprise, only for the enterprise for the import and export of goods for customs clearance procedures, due to the restrictions of the port of export, generally through the port of the agent of the customs declaration enterprise for the procedures.
4 goods export customs broker must be one or two working days before the shipment of goods (except in special circumstances) for customs clearance.
5 customs clearance business must be done before the following documents:
5.1 export business: lack of power of attorney for export customs clearance, export invoices, packing lists, customs declarations, export commodity inspection power of attorney, export commodity inspection vouchers or vouchers for the replacement of certificates, export write-offs. If the processing trade business must provide a manual customs declaration.
5.2 Import business: import customs declaration power of attorney, import invoice, packing list, bill of lading and other special documents, such as manuals, import licenses, no wooden packaging statement.
6 Customs clearance business management
6.1 Export business
6.1.1 The salesman must make the export customs declaration at least 7 days before the goods are shipped;
6.1.2 The customs declaration information must be reviewed by the company's document auditor, especially in the product specifications, quantities, amounts, ports, etc., and strictly check, and make a good registration of the rate of passing the review. The company's customs declaration information shall be reviewed by the company's document auditor, especially in terms of product specifications, quantity, amount, port, etc., and make a good registration of the review pass rate as the basis for the year-end assessment.
6.1.3 Export business operators in the customs declaration at least 2-3 working days before the date, send a full set of customs declaration information to the customs broker / customs company, and do a good job of the handover procedures, and at the same time require the customs broker / customs company to return to the handover sheet;
6.1.4 customs broker / customs company must be declared to the Customs and submitted to the customs declaration of the required information;
6.1. 5 Within two months of the shipment of the goods, the customs broker/customs company must return the customs-issued write-off and customs declaration to the enterprise.
6.2 Import business
6.2.1 The salesman first obtains the original documents of imported goods.
6.2.2 After the goods arrive at the port, the salesman must send the import invoice, packing list, bill of lading, customs declaration power of attorney and other special documents to the designated customs broker, and entrust the local customs broker to handle the customs clearance of import cost.
6.2.3 Once the customs and other relevant authorities release the goods, the salesman should arrange the dragging of containers in time and notify the company's designated warehouse to prepare for unloading.
6.2.4 After the goods arrive at the company, the salesman should promptly report to the customs and inspection and quarantine departments to come to the inspection, shall not be unauthorized unloading. Only after passing the inspection can
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be put into production use.
7 import and export business operators must do a good job of import and export of various customs declaration documents and records to stay on file.
8 Enterprises must each time in the Customs record full three years before participating in the annual review.
9 This system with the relevant new policies and regulations to make corresponding adjustments, the outstanding matters refer to the relevant provisions of the Customs.
Foreign exchange write-off management system
1 purpose
Foreign exchange write-off is an important part of the import and export business, which directly affects the progress of the enterprise's import and export business and whether the tax rebate is in place on time. According to national policies and regulations to develop the system is to improve the work of foreign exchange underwriting, speed up the business process, standardize the import and export behavior of enterprises.
2. Scope
Apply to the enterprise's export of foreign exchange underwriting management
3 companies to designate a person responsible for foreign exchange underwriting work, the operator must be trained by the Foreign Exchange Bureau and obtain the qualification of underwriters.
4 export underwriting
4.1 The underwriter must apply to the competent unit of foreign exchange underwriting through the enterprise to obtain the qualification of foreign exchange underwriter, and the IC card of the electronic port before being allowed to operate on duty.
4.2 Underwriters must apply for foreign exchange write-offs online through the electronic port of claim.
4.3 The competent unit of foreign exchange underwriting agreed to the application, with the underwriter's card and electronic port IC card to the local foreign exchange bureau to receive paper write-off orders.
4.4 The underwriter must stamp the official seal and enterprise name + code chapter on the blank write-offs, and make a good blank export write-offs registration.
4.5 The export business operator must get the write-off slip from the underwriter when sending the export declaration information and make a detailed record in the register.
4.6 The underwriter must make a record of the corresponding export port in the electronic port according to the export port on the registration form.
4.7 The underwriter must be responsible for the reminder of the underwriting unit within 1-2 months after shipment.
4.8 Upon receipt of the customs clearance and customs declaration, the underwriter should make online delivery in a timely manner.
4.9 The company's financial department in the export collection, should be as soon as possible after the export collection of the correct export collection of water bill to the foreign exchange underwriter, and made the handover procedures, while the underwriter must make a good job of registration of the water bill.
4.10 The underwriter must organize a complete set of underwriting information in the specified period of underwriting, including the export foreign exchange warrant, the export customs declaration of the special canceled joint, export invoices, export collection of water bills, etc., and, in case of special circumstances, special documents are provided upon request. To be in five working days to the local foreign exchange bureau for write-off procedures.
4.11 The underwriter must organize the tax information and submit it to the Finance Department after the write-off.
4.12 The underwriter to make a good write-off registration, the written-off write-off of the tax rebate and customs declaration rebate transfer to the Ministry of Finance, and make a good signature registration.
4.13 Underwriters in the export of foreign exchange write-off process encountered problems and difficulties, to reflect to the department head in a timely manner.
5 import foreign exchange write-off system
5.1 The underwriter must be in the forward letter of credit payment due date, the amount of money under the import contract through the bank to pay foreign exchange, and fill in the requirements of the "payment of remittance write-off";
5.2 the underwriter in a timely manner with the import declaration, import invoices, import packing lists, bills of lading, import contracts, payment of remittance write-off to the local Administration of Foreign Exchange for write-off.
6. Enterprises are responsible for the authenticity of import and export write-offs, customs declarations and import and export invoices. In the process of writing off the contents of any document does not meet, the underwriter must be required by the foreign exchange bureau, write a detailed description and provide real and effective evidence.
6.1 For those who cannot collect foreign exchange within the time limit required by the OFAC, report to the OFAC in advance and obtain an effective solution.
6.2 In case of loss of the writing-off order in the process of transmission, report to OFAC in time and cooperate with OFAC to do a good job of listing the loss.
7 underwriters must do file content is complete, well-bound, uniform numbering, filing complete. Custody must be responsible for the work of a person, specifically in accordance with the "file management system".
8 the underwriter changes in the enterprise, should be reported to the OFAC in a timely manner for the record.
9 reference to the "Rules for the Implementation of the Management of Export Receipts and Write-offs" implementation of the outstanding matters.
Export Tax Refund Management System
1 Purpose
Export tax refund is to enable export commodities to enter the international market at a tax-free price, to avoid double taxation on cross-border flow of goods, in order to promote the development of foreign trade.
2 Scope
Indirect taxes such as value-added tax (VAT) or consumption tax (CGT) paid on goods exported by the Company.
3 The Finance Department assigns a person to be responsible for the export tax rebate affairs, and the export tax rebate tax preparer should meet the requirements of the tax department.
4 The tax preparer should operate strictly in accordance with the requirements of the tax authorities for export tax refund.
5 The goods produced by the company should be strictly differentiated between the export of self-produced goods and the export of imported materials processing.
5.1 The export of self-produced goods, monthly statistics should be when there is the total value of the month's exports and record the foreign currency FOB price of each export invoice, calculate the amount of input value-added tax for the month and accordingly fill out tax returns and tax declarations; at the same time should be organized in time to achieve the corresponding one vote, two single, ticket and single consistent, such as incomplete bills should be set up to track the file and to remind the relevant people to provide a variety of documents in a timely manner.
5.2 For the acquisition of export goods, in addition to making the corresponding sales statistics and fill in the declaration of tax returns, special attention should be paid to the purchase invoices and special payment letters of the name of the goods, the number of content and export invoices are the same, at the same time, should be checked with the corresponding export declaration, customs declaration unit is not returned in a timely manner should be queried on the online customs declaration information, such as the discrepancies should be identified in a timely manner to identify the reasons and to do the appropriate remedial measures. Do the corresponding remedial measures.
5.3 Monthly should be made in accordance with the requirements of the tax authorities in a timely manner and timely reporting of various types of tax statements, for the export documents are not obtained in a timely manner, the establishment of tracking files and monthly checks.
6 tax preparer should always keep in touch with the tax authorities, timely understanding of the national policy on export tax rebates, such as the discovery of policy changes should be made in a timely manner to adjust and report to the leadership in a timely manner on the return of tax authorities should be notified in a timely manner to the cashier to do a good job of receiving the work.
Documentary negotiation management regulations
1 purpose
Documentary negotiation is a vital part of the export business, directly affecting the collection of foreign exchange in a timely manner or not. In order to standardize the negotiation of documents for export business, this system is formulated.
2 Scope
Applicable to the company's import and export business documents negotiation operation
3 Content
3.1 Letter of credit and customer negotiation requirements for the analysis and delivery of information;
3.2 contract management and delivery
3.3 negotiation of the examination of documents
3.4 negotiation of the delivery of the documents and the management of
3.5 negotiation documents and management
3.4 negotiation documents and management
3.4 negotiation documents and management
3.5 negotiation documents and management
3.5 Retention of Negotiable Documents
4 Operation System
4.1 Require the trading department to provide the contract, letter of credit (or customer's requirements and bank information if other payment methods) and production task book of the production department one month before shipment
4.2 The customer opens the letter of credit, and the operator of document negotiation must collect the letter of credit from the advising bank and prepare for the negotiation. The notifying bank must collect the certificate and make a good registration of the arrival of the certificate.
4.3 The document negotiator checks and analyzes the letter of credit in time according to the contract and the pro forma invoice, lists the non-conformities and soft terms items, and feeds back to the international trade department and the production department
4.4 The production and manufacturing department and the international trade department will confirm whether to make appropriate adjustments to a series of work plan arrangements before shipment according to the letter of credit or the shipping conditions stipulated in the contract
4.5 Documentation officer must be one week before the shipment of goods, according to the terms of the letter of credit or contract to audit the export documents, and make a good record of the document audit, while according to the letter of credit provisions, to do a good job in the preparation of other documents
4.6 After the shipment of goods, the documentation officer should supervise the document operator to obtain the shipping documents and all kinds of negotiation documents
4.7 After the documents are ready, the documentation officer should be re-examined, strictly in accordance with the provisions of the letter of credit or contract to ensure the quality of the goods. Audit, strictly according to? The documents are consistent with each other, and the documents are consistent with each other.
4.8 In the letter of credit and the validity of the specified period of delivery, the documents should be submitted in a timely manner to the negotiating bank for negotiation of the documents, and ask the bank to make a good negotiation in the register of the corresponding documents handover procedures. If the negotiating bank has objections to the documents, the documenter must patiently explain or correct them in time, and report to the supervisor to issue a guarantee when a guarantee is required
4.9 In the D/P or D/A mode of foreign exchange settlement, the documenter should obtain the accurate detailed address of the foreign collecting bank from the salesperson and provide it to the commissioning bank. And provide to the commissioning bank
4.10 In the T / T settlement mode, the documents must be received by the Finance Department of the payment of goods to the account notification, and then send the original documents to the foreign customer or the salesman
4.11 In any of the settlement mode, if the customer has a deduction or price reduction requirements, you must obtain the approval of the vice president of sales or more before releasing the bill.
4.12 Negotiation documents sent to the bank at the same time, according to the content of the customs declaration to produce export invoices. Banks review the documents are correct, the documents will be sent to the paying bank
4.13 documents to be tracked by the documentary staff to inquire until the collection of foreign exchange or documents safely to the hands of the counterparty.
4.14 Any original documents should be properly registered and signed during the handover process. Payment is received within the stipulated period;