1. Do I need to file the customs declaration procedures for import and export goods?
When importing and exporting goods, the consignor or customs declaration enterprise needs to file with the customs.
People's Republic of China (PRC) Customs Law
Article 10 Where a customs declaration enterprise accepts the entrustment of the consignor and consignor of import and export goods and goes through the customs declaration formalities in the name of the consignor and consignor, it shall submit the power of attorney signed by the consignor and consignor to the customs and abide by the provisions of this Law on the consignor and consignor.
If a customs declaration enterprise accepts the entrustment of the consignee or consignor of import and export goods and goes through the customs declaration formalities in its own name, it shall bear the same legal responsibilities as the consignee or consignor.
If the client entrusts a customs declaration enterprise to handle the customs declaration formalities, it shall provide the customs declaration enterprise with the true information of the entrusted customs declaration matters; Where a customs declaration enterprise accepts the entrustment of a client to go through the customs declaration formalities, it shall reasonably examine the authenticity of the information provided by the client.
Article 11 The consignor and consignor of import and export goods and the customs declaration enterprise shall go through the customs declaration formalities according to law and file with the customs.
Customs declaration enterprises and customs declaration personnel shall not illegally represent others in customs declaration.
Second, the documents that need to be submitted when applying for customs declaration.
1, import and export goods declaration form. General imported goods should be filled in duplicate; Processing trade goods, bonded goods and other goods that need to be written off by the customs shall fill in a special customs declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled in.
2. Invoice of goods. The required number of copies is less than one customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from export declaration.
3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After the customs examines the documents, it issues the original waybill and returns it to the customs declarant for picking up the goods or loading the goods.
4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or packaged goods with a single variety and consistent packaging contents can be exempted.
5. Export verification form. When all export goods are declared, the verification form of export proceeds stamped by the foreign exchange administration department shall be submitted, and the verification form number shall be filled in the upper right corner of each export declaration form.
6. According to the customs supervision of export commodities, corresponding certificates must be provided, such as commodity inspection certificate, export license, fumigation certificate, etc.
7. Power of attorney for customs declaration.
8. List of export goods.
9. When the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.
10, other related documents. Including:
(1) Goods approved by the customs for tax reduction or exemption shall submit the tax reduction or exemption certificate signed by the customs, and foreign-funded enterprises in Beijing shall submit the list of imported equipment separately issued by the customs;
(2) Goods imported and exported under processing trade contracts that have been filed with the Customs shall be submitted to the Registration Manual issued by the Customs.
From the above analysis, it can be seen that according to the provisions of the Customs Law, customs declaration procedures are required. The consignor and consignor of import and export goods and the customs declaration enterprise shall go through the customs declaration formalities, and the customs declaration enterprise and customs declaration personnel shall not illegally represent others in customs declaration.