First, prepare the customs declaration materials.
Before the goods arrive at the port, the importer needs to prepare complete customs declaration materials. These materials usually include import contracts, invoices, packing lists, bills of lading and other basic documents, as well as special documents such as quality certificates and certificates of origin of goods. In addition, other relevant documents required by the customs, such as import license and quarantine certificate, should be provided.
Second, submit the customs declaration.
The importer or its entrusted customs declaration agent shall submit the customs declaration form and related materials through the electronic port or on-site window in accordance with customs regulations. The customs declaration shall specify the name, specifications, quantity, value and other information of the goods in detail, and ensure that it is consistent with the actual goods. After receiving the customs declaration form, the customs conducts a preliminary examination.
Three. clear customs
The customs shall conduct necessary inspections on imported goods to ensure that the goods are consistent with the contents of the customs declaration and meet the requirements of relevant laws and regulations. Inspection methods include on-site inspection and laboratory inspection. The importer shall cooperate with the customs inspection and provide necessary assistance and cooperation.
Fourth, pay taxes and fees.
According to the value and tax rate of goods approved by the customs, importers are required to pay corresponding duties, value-added tax and other taxes. After paying taxes and fees, the customs will issue tax receipts as tax payment vouchers.
Verb (abbreviation for verb) is published and delivered.
After the above steps are completed and confirmed, the customs will release the imported goods. Importers or their entrusted freight forwarding enterprises can pick up the goods at the port area or warehouse with the customs release notice. When picking up the goods, you need to check the quantity and quality of the goods to ensure that they are correct.
To sum up:
The import declaration process of general trade goods involves preparation of declaration materials, submission of customs declaration forms, customs inspection, payment of taxes and fees, release and delivery of goods and other links. Importers should strictly abide by customs regulations to ensure the accuracy and completeness of customs declaration materials so as to smoothly clear customs. At the same time, strengthening communication and cooperation with customs, customs declaration agents, freight forwarding companies and other parties will help improve customs declaration efficiency and reduce customs clearance costs.
Legal basis:
People's Republic of China (PRC) Customs Law
Article 24 provides that:
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 for inspection.
Regulations of People's Republic of China (PRC) on Import and Export Tariffs
Article 15 stipulates:
The customs value of imported goods shall be determined by the customs on the basis of the transaction price of the goods, and shall include the transportation of the goods before they arrive in People's Republic of China (PRC) and the place of import, and the related expenses and insurance premiums.