Customs clearance refers to imported goods, exported goods and transit goods into a country's customs territory or the national border must be declared to the customs, for the customs formalities, to fulfill the obligations of the regulations; only in the fulfillment of the obligations of the customs declaration, inspection, taxation, release and other formalities, the goods can be released, the owner of the goods or the declarant to be able to pick up the goods. Similarly, all kinds of means of transportation carrying imported and exported goods in and out of the country or transshipment, are required to declare to the Customs, customs formalities, and get the permission of the Customs. Goods in the customs clearance period, whether import, export or transit, are under customs supervision, are not allowed to circulate freely.
Customs clearance that is, customarily also known as customs clearance. As for how to declare, customs clearance and customs clearance, please refer to "how to declare, inspection and release of import and export goods".
What documents need to be submitted to the customs declaration
Importers and exporters to the Customs declaration, you 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 declaration in triplicate; goods exported to the domestic tax rebate, you should fill out another special declaration for tax rebate.
2, goods invoice. Requirements for the number of copies less than a customs declaration, the export of goods entrusted to foreign sales, the settlement mode is to be sold after the sale of goods in accordance with the actual amount of foreign exchange settlement to the export unit, the export declaration can be exempted from payment.
3, land transport orders, air transport orders and sea imports of bills of lading and sea exports of loading orders. Customs in the review and inspection of goods, in the original freight bill on the seal of release return of the customs declaration tribute, with which the pickup or shipment of goods.
4, cargo 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" seal of the export collection of foreign exchange 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 examination of trade contracts, certificates 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 signed tax exemption certificate, foreign-funded enterprises in the Beijing area need to check the Customs and Excise Department issued a list of imported equipment; (2) has been filed with the Customs and Excise Department of the import and export of goods in the processing trade contract, the Customs and Excise Department should be issued by the "registration manual".
The provisions of the customs declaration period
The customs declaration period refers to the goods to the port, the law provides that the consignee or his agent to the customs declaration of time. According to the provisions of China's Customs Law, the period of declaration of imported goods is 14 days from the date of declaration of the entry of the means of transportation by the consignee or his agent to the Customs, beyond this period of declaration, the Customs will levy a late fee.
The starting date of late charges for inbound goods is the 15th day from the date when the means of transportation is declared to be inbound, while the late charges for inbound goods transported by mail is the 15th day from the date when the addressee receives the notification from the post office. In addition, there are two starting dates for the collection of late charges for inward transportation of goods: the 15th day from the date when the means of transportation is declared to have entered the country, and the 15th day from the date when the goods are transported to the place of destination.
The object of collection of demurrage is the consignee of imported goods or his agent. The daily amount of imported goods for the cif price of 0.5%, the starting point for the RMB 10 yuan, not levied the shortfall. It should be noted that the c.i.f. price of imported goods here is the normal c.i.f. price validated by the Customs, which is denominated in foreign currency. Customs should be levied on the day of late payment of the national foreign exchange rate of the median price of the sale and purchase of RMB. Demurrage is due to the consignee of imported goods or his agent exceeded the legal deadline to the Customs and Excise Department to declare a fee, not a fine, Customs issued a receipt for demurrage is not a fine notice.
The Customs and Excise Department to set the deadline for customs clearance and the imposition of late charges in order to use administrative and economic means to promote the import of goods in a timely manner to speed up the port transportation, so that the import of goods into production and use
How to import and export goods inspection
Import and export goods inspection refers to the Customs and Excise Department in the acceptance of declarations and review of customs declarations based on import and export of goods for the The actual proofreading inspection. The purpose of the inspection is to check the actual import and export of goods and customs declarations reported on the contents of whether or not they match, there is no misreporting, omission, concealment, falsification and so on, to examine whether the import and export of goods is legal, to determine the physical and chemical properties of the goods. Import and export goods, in addition to the General Administration of Customs exemption, should be subject to customs inspection. Customs inspection of goods, generally should be in the Customs time and supervision of the place, if there are reasons to require the Customs inspection outside the supervision of the field, should be reported to the Customs agreed in advance. Customs inspection in the following requirements:
1, the consignee or consignor of the goods or their agents must be present, and in accordance with the requirements of the Customs is responsible for handling the removal of the goods, unpacking and resealing of the goods, such as packaging work.
2, the Customs deems it necessary, you can go through the inspection, re-inspection or extraction of samples of goods, goods management personnel should be present as witnesses.
3, the applicant shall provide round-trip transportation and accommodation, and pay the relevant costs, and pay the fees in accordance with Customs regulations. In addition, China's Customs Law provides that the Customs in the inspection of incoming and outgoing goods goods, damage to the goods being inspected, shall be compensated for the actual loss. At this time, the customs officer to fill in the "inspection of goods, articles damage report" and sign, in duplicate, the inspection officer and the parties to retain a copy. Both parties *** with the agreed degree of damage to the goods or repair costs, to the Customs audited duty-paid price as the basis for determining the amount of compensation. The compensation is always paid in RMB. Prerequisites for the release of customs goods according to China's customs law, in addition to the customs authorized goods, import and export goods in the consignee or consignor to pay the tax or provide security, can be signed by the customs release.
Customs declaration of imported and exported goods, after reviewing the customs declaration documents, inspection of the actual goods, and in accordance with the law to deal with the formalities for the collection of taxes and fees or tax exemptions, after the relevant documents on the signing of the release of the seal, the owner of the goods or his agent can withdraw or ship the goods. It is worth noting that the port customs release of import and export goods means: (1) for general trade in import and export goods, the end of customs supervision, (2) for the need to be transferred to the customs to continue to supervise the goods in other ways, the goods into another way of customs supervision; just need to be transferred to another place of customs clearance of the goods, the end of the A Customs supervision and the beginning of the B Customs supervision.
How to declare the import and export of goods
In international trade, the import and export of goods must be declared to the Customs first of all talk about the declaration of imported goods: 1, the declaration of time.
The consignee of imported goods should be declared within 14 days from the date of entry of the means of transportation, to the Customs declaration. If it exceeds the specified period to declare to the Customs, the Customs will levy late fee on a daily basis from the 15th day; if it fails to declare to the Customs for more than three months from the date of the declaration of the entry of the means of transportation, the imported goods will be withdrawn by the Customs for sale.
2. Documents to be prepared for declaration and place of declaration.
Imported goods should be declared by filling out the "Customs Declaration of Imported Goods" in duplicate and attaching the following documents: (1) License; (2) Bill of Lading; (3) Invoice; (4) Packing List; (5) Documents proving tax exemption or exemption from inspection. According to the regulations, imported goods should be the consignee of the goods in the customs of the territory of the customs for customs formalities. 3, the customs examination of documents. Customs in the acceptance of customs declarations, first of all, the documents to be signed, the customs declaration number registration, and endorsement of the date of acceptance of the declaration; and secondly, the documents to be carefully examined, such as the discovery of unqualified, should be notified to the declared units in a timely manner to supplement and correct.
Following the declaration of export goods:
1, the declaration of time and place of declaration. Export goods at the time of departure, its consignor should be loaded 24 hours before the customs declaration. Specifically, generally in the export of goods to the terminal, station, airport, post office and other warehouses, sites, in the customs regulations 24 hours before the declaration to the Customs. According to the regulations, export goods should be declared by the consignor in the customs of the place of departure of the goods.
2, customs declaration should have the documents. Customs declaration of export goods should be filled in duplicate "export goods declaration" and accompanied by export licenses, invoices, packing lists and other shipping documents. Customs in the acceptance of customs declarations, the same need to be signed and audit of the documents.
3, the export of domestic product tax refund. Export enterprises to apply for tax rebates, must provide two bills and two bills, that is, export goods declaration, the bank's export bill of exchange and export sales invoices, export products purchase invoices; entitled to tax rebates are import and export rights and foreign trade companies to undertake the task of exporting foreign exchange earnings, industrial enterprises entrusted with the right to export the export of self-produced products, tax rebates are also permitted.
How to carry out the collection and refund of tariffs
The process of collecting tariffs is the process of categorization of tax rules, application of tax rates, price validation and calculation of tax amount. Import and export tariffs are calculated as follows: tariff amount = duty-paid price * import and export tariff rate. The arrival and departure price of import and export goods is calculated in foreign currencies, and should be converted into RMB by the Customs in accordance with the national foreign exchange rate on the date of issuance of the tax payment certificate.
According to the regulations, the consignee of imported goods, the consignor of exported goods, and the owner of inbound and outbound goods are the taxpayers of the customs duty; meanwhile, the enterprises which have the right to operate import and export business are also the legal taxpayers. The taxpayer shall pay the tax to the designated bank within seven days from the next day after the Customs issues the tax payment certificate; if the tax is not paid after the due date, the Customs shall levy a late fee of 1% of the total amount of tax on a daily basis from the eighth day to the day of the payment of the tax; if the tax is still to be paid after more than three months, the Customs may order the guarantor to pay the tax or the goods to be realized against the tax, and, if necessary, notify the bank to deduct the tax in the deposits of the guarantor or the taxpayer. If necessary, the bank may be notified to deduct it from the deposit of the guarantor or taxpayer. The refund of customs duties is divided into three cases:
1. It refers to the import and export goods, inbound and outbound goods after the release, the customs found that less or omission of tax, should be from the date of payment of tax or the release of goods and articles within one year. To the taxpayer to make up the levy.
2, recovery. Refers to the taxpayer violates the provisions of the under- or omission of levy, the Customs and Excise Department within three years may recover the levy.
3, tax refund. It means that the Customs over-expropriated taxes, should be refunded immediately after discovery; taxpayers from the date of payment of taxes within one year, you can ask the Customs refund, the late inadmissible.
When handling the tax refund, it should be done on the basis of tax refund indeed, complete documentation, complete procedures. The tax unit should fill out the application for tax refund, together with the original tax payment and other necessary documents, sent by the original customs verification, and signed the opinion, indicating the reasons for the refund and the amount of tax refund. The unit of tax refund, all transfer refund, not cash. Tax refund procedures, in addition to the customs reasons for tax refunds, by the tax unit to the Customs and Excise Department to pay a fee of 50 yuan.
China's Customs Declaration Registration System
Declaration refers to the person in charge of inbound and outbound means of transportation, the consignee or consignor of imported and exported goods, or the agent of the Customs and Excise Department for the import and export of goods procedures. Customs declaration to the Customs and Excise Department of the person or unit called the declarant. Enterprises and institutions that need to go through customs declaration procedures with the Customs shall submit a written application to the Customs, which shall be examined and registered by the Customs. Units that have gone through the above formalities can directly apply to the Customs for customs declaration of inbound and outbound means of transportation and goods, and the person assigned by the enterprise or institution to specifically apply to the Customs for customs declaration shall be trained and assessed by the Customs; units that have not gone through the registration formalities with the Customs are not allowed to apply directly to the Customs for customs declaration. According to the regulations, in addition to the international transportation enterprises and foreign-ship agency companies and specializing in customs clearance procedures must be registered with the Customs, the following units such as directly to the Customs for customs clearance procedures must also be registered:
1, foreign trade companies and subsidiaries and affiliated provinces and municipalities of the Taiwan district-level branches and approved by the foreign trade rights of the branch companies.
2, industrial trade, agricultural trade, technology trade companies with import and export rights.
3. Manufacturing enterprises, enterprise consortiums, and joint companies of foreign trade and manufacturing enterprises that have the right to import and export.
4, Sino-foreign joint ventures, cooperative enterprises, wholly foreign-owned enterprises.
5. Duty-free goods companies, foreign exchange and overseas remittance stores.
6, trust and investment companies, economic and technological development companies, technology introduction companies and leasing companies.
7, complete sets of equipment companies, foreign contracting companies.
8, other enterprises that often have import and export business.
Enterprises and institutions applying for registration with the Customs shall fill in the "Application for Registration of Customs Declaration" and apply to the Customs with the following documents: (1) a copy of the document approved for business; (2) a copy of the business license issued by the industry and commerce department; (3) an economic guarantee issued by the bank; (4) Application for Registration of Customs Declaration.
After the approval of the Customs and Excise Department, the Customs and Excise Department will issue the "Certificate of Registration of Customs Brokerage" and charge a deposit of 500 RMB and a handling fee for the labor cost. Customs declaration units need to be "customs declaration special seal" and customs declaration personnel name seal and signature type sent to the Customs record file, each time the import and export goods to the Customs declaration must be stamped with customs declaration units and customs declaration personnel have been filed seal, otherwise the Customs will not be accepted
The agent of the Customs Clearance is a professional or a company to provide you with customs clearance services, and from the fees.