Summary Of Import And Export Declarations

In the actual business of import and export trade, the overwhelming majority are the sellers responsible for the declaration of export goods, and the buyer is responsible for the declaration of imported goods.

That is, the vast majority of trading companies only deal with customs in their own countries.

The following is a summary of basic customs declaration in China.

The main system of customs declaration management for import and export goods is customs declaration and registration system.

Any enterprise that handles customs declaration procedures for import and export goods at the port of entry and exit in People's Republic of China must go through customs registration and registration with the customs.

In order to fulfill the customs declaration procedures for import and export goods, the company must first be approved by customs to become a customs declaration unit.

The units that can register with the customs can be divided into two categories: one is to go through customs registration and registration units; the other is to go through customs registration and registration units.

Handle customs declaration and customs declaration registration, and handle the Customs at the place where the enterprise is located.

Customs declarations shall be handled by customs declarations and declarant enterprises designated by customs declarations and agents.

Customs declarations must be trained and checked by customs, and customs declarations issued by customs can be used for customs declaration.

The units that apply for registration and registration of Customs units can apply to the Customs for registration and registration. They are: enterprises authorized to have the right to import and export trade; Sino foreign joint ventures, cooperative ventures and wholly foreign-owned enterprises; enterprises authorized by the customs to directly handle import and export enterprises that engage in external processing, assembly and small and medium-sized compensation trade; and those units that have been approved by the customs to handle import and export goods regularly.

The enterprises that apply for registration and registration shall submit relevant documents to the Customs: 1. the trade and economic management department approves the documents or photocopies of its import and export business; 2. copies or photocopies of business licenses issued by the administrative departments for Industry and commerce; 3. the economic guarantee documents issued by banks or the equivalent certification documents; 4 the application for registration of customs declarations, and 5. copies or photocopies of documents approved by the relevant departments for opening business.

After examination and approval by the customs, the above contents shall be issued to the customs registration certificate.

(two) a company with a legal person qualification for registration and registration of an agent may apply to the Customs for customs declaration and registration, and submit relevant documents to the Customs at the same time: the business license issued by the administrative department for Industry and commerce; the application for declaration of registration; the certificate of creditworthiness, if there is sufficient circulating assets or bank deposits, the documents that can ensure timely payment of taxes on the import and export goods, or the insurance documents issued to the financial institutions and submitted to the financial institutions by the customs, or the certifying documents that are guaranteed by the notary authorities in the form of secured assets.

After the application has been examined and approved by the customs, the certificate of declaration registration will be issued.

After obtaining the qualification of the customs declaration unit, the enterprise can handle the entry and exit customs clearance procedures by full-time or part-time customs declarers.

The qualification of the customs declaration unit is automatically terminated with the cancellation of the enterprise that originally applied for declaration.

If the registration is changed, it is necessary to apply to the customs again.

Two. The time limit for declaration of import and export goods is clearly stipulated in the Customs Law, and the time limit for declaration of goods exported is different from the time limit for declaration of imported goods.

The consignor or his agent of export goods shall declare to the customs 24 hours before loading except for customs licensing.

The requirement is to provide the customs with sufficient time to check the goods before loading, so as to ensure the normal operation of the customs.

If the customs and Excise Department fails to declare to the customs before the deadline of this stipulation, the customs can refuse to accept customs declaration, so that the export goods will not be subject to customs inspection, taxation and release, and can not be loaded and pported, thereby affecting the acquisition of pport documents, or even causing delay in shipment and breach of contract.

Therefore, the declaration procedures should be processed to the Customs at the earliest time so as to ensure punctual shipment.

The consignee or his agent of imported goods shall, within 14 days after the declaration of the means of pport of the goods, apply to the Customs for customs declaration procedures for imported goods.

Such a regulation is designed to speed up the operation of ports and facilitate the early use of imported goods, reduce errors and prevent fraud.

If the Customs fails to declare the customs formalities within 14 days, the customs will levy a delayed payment.

The starting date for the delay in payment is 15 days from the date of declaration of the means of pport, and fifteenth days from the date when the goods are pported to the place of carriage, and fifteenth days after the date of receipt of the notice of the post office.

The deadline is the date of customs declaration.

The daily levying rate of delay payment is 0.5% of the CIF value of the imported goods and the starting point is RMB 10 yuan.

The formula for calculating the reported delay is: the total amount of the total amount of delay reported is: the landed price of the goods X the number of days of delay is X 0.5 per thousand. The consignee of the imported goods has not declared to the Customs for more than three months since the date of the declaration of the means of pport, and the imported goods are sold and disposed of by the customs.

After deducting expenses and taxes such as pportation, loading and unloading, storage and other expenses, the proceeds shall be returned by the consignee within one year from the date of the sale of the goods.

Except for imported goods which are indeed unloaded or overloaded.

The procedures of customs declaration, customs clearance and customs declaration are divided into three stages: declaration, inspection and release. The three stages of customs declaration are: declaration, inspection and release.

When the import and export goods are declared, the consignor or consignor of import and export goods or their agents shall, during the import and export of goods, fill in the customs declaration forms for import and export goods in accordance with the customs formatted within the time limit prescribed by the customs, and attach the relevant freight and commercial documents, and at the same time provide documents for approval of the import and export of goods, and declare them to the customs.

The main documents for customs declaration are as follows: import and export declarations.

Generally, two copies are filled out (some customs require three copies of customs declaration).

The declaration items must be accurate, complete, handwritten, and cannot be pencils. All columns in the customs declaration list, where the customs stipulates the statistical code, and the tax code and tax rate, shall be filled out by a red pen by the customs declarer. Each declaration shall be restricted to fill in four goods. If the circumstances are found or otherwise, the contents should be changed, and the change order should be submitted to the customs in an active and timely manner.

Export declaration form.

Generally, two copies (three customs requirements are required).

The order requirement is basically the same as the import declaration form.

If there is no initiative or change in time due to incorrect reporting or change of contents, the customs declaration office should make corrections to the Customs within three days after the declaration of customs clearance.

Freight and commercial documents submitted with customs declaration.

All import and export goods must pass the customs declaration form to the Customs at the same time, and submit the relevant freight and commercial documents to the customs, and accept the customs to examine whether all the documents are identical. After the Customs has examined and approved the customs, seal will be stamped as the voucher to extract or deliver the goods.

Freight and business documents submitted together with customs declarations include: ocean shipping import bill of lading; shipping export packing list (stamped by the customs declaration unit); land and air waybill; invoice for goods (less than one customs declaration, required seal of declaration unit, etc.); packing list of goods (equal to the invoice number, sealed by the declaration unit).

What needs to be explained is that if the customs considers it necessary, the customs declaration unit shall also examine trade contracts, order cards, certificate of origin, etc.

In addition, the goods to be reduced, exempt from or exempt from inspection according to the regulations shall be submitted to the Customs after applying and having completed the procedures, and the relevant documents shall be submitted with the customs declaration form.

Import and export permit.

The licensing system for import and export goods is an administrative means of protection for the management of import and export trade.

China, like most other countries in the world, adopts this system to implement comprehensive management of import and export goods and articles.

The commodities that must be inspected by the Customs for inspection of import and export cargo licenses are not fixed, but shall be adjusted and announced by the competent state departments at any time.

Goods that are required to apply for import and export licenses according to the state regulations must be submitted for examination and approval of import and export cargo licenses issued by the foreign trade management department when they are declared for customs.

However, the import and export companies of the Ministry of foreign trade and economic cooperation and the import and export companies of the Industrial and Trading Company or provinces (municipalities or autonomous regions) which are approved by the State Council to engage in import and export business shall import and export commodities within the approved scope of operation. They are deemed to be permitted to obtain import and export goods licenses, and declare customs declaration only.

Inspection and quarantine system: the State Administration for entry exit inspection and quarantine and the General Administration of customs have implemented a new customs clearance system for inspection and Quarantine from January 1, 2000.

At the same time, the entry exit inspection and quarantine department will launch new seals and certificates.

The new inspection and quarantine system will carry out "three checks and one" for the original inspection bureau, the animal and plant Bureau and the Commodity Inspection Bureau, and carry out the work procedures of "one inspection, one sampling, one inspection and quarantine, one sanitary disposal, one charge, one certificate release" and the "one foreign" international general new mode of inspection and quarantine.

And from January 1, 2000 onwards, the entry and exit cargo clearance and export customs clearance sheets will be opened for the import and export quarantine cargo, and the inspection and quarantine special seal will be affixed to the customs declaration list. The import and export goods (including pshipment and pportation) within the scope of the import and export commodity list of the entry exit inspection and quarantine institutions shall be inspected and released by the entry and exit inspection and Quarantine Bureau issued by the customs entry and exit inspection and Quarantine Bureau.

At the same time, the entry and exit inspection and quarantine certificate has been officially launched. The certificate issued in the name of "three inspection" has been suspended since April 1, 2000.

At the same time, from 2000, foreign contracts and letters of credit must be handled according to the new system.

The customs and Excise Department requires the customs declaration unit to issue "entry cargo customs clearance" or "outbound cargo customs clearance", on the one hand, to supervise whether the statutory inspection goods have been accepted by the statutory commodity inspection authorities; on the other hand, it is the basis for obtaining taxes, tax exemption and tax reduction for import and export commodities.

According to the "import and Export Commodity Inspection Law of the People's Republic of China" and the list of import and export commodities examined by the commodity inspection authorities, all import and export commodities that are included in the category list shall be inspected before the declaration.

When declaring customs, the import and export commodities will be checked and accepted by the Customs on the seal of the imported goods declaration issued by the commodity inspection authorities.

In addition to the above documents, customs declaration units must submit to the customs the specific documents for approval of import and export goods issued by the competent departments of the state.

For example, the inspection of drugs, the export of cultural relics, the management of gold and silver and its products, the management of rare and rare wild animals, the management of import and export shooting sports, the management of guns and ammunition for shooting, and the management of explosives, and the management of import and export of audio-visual products.

(two) import and export cargo inspection, import and export goods shall be subject to customs inspection except for special inspection by the General Administration of customs.

The purpose of the inspection is to check whether the contents of the customs declaration documents are consistent with the actual arrival, whether there are false reports, omissions, false reports and false reports, so as to examine whether the import and export of goods are legitimate.

Customs inspection of goods should be carried out at the time and place specified by the customs.

For special reasons, the customs may send personnel to inquire outside the prescribed time and place prior to the Customs approval.

The applicant should provide round-trip pportation and accommodation and pay the cost.

When the goods are inspecting by the customs, they request the consignor or consignor of the goods to come to the scene, and be responsible for handling the removal of the goods, dismantling and assembling boxes and checking the packing of the goods according to the requirements of the customs.

When the customs considers it necessary, it may carry out inspection, reinspection or sample collection, and the depositary shall appear on the scene as a witness.

When the goods are inspected, the customs shall compensate the litigants for the direct economic losses according to the regulations.

The method of compensation: the customs officers shall fill in two copies of the "People's Republic of China customs inspection of goods and damage reports", and check the customs officers and the parties to sign the contract, leaving one copy each.

The two sides jointly agree on the extent of damage or the cost of repairs. If necessary, they can be determined on the basis of the certificate issued by the notary office, and the amount of the compensation shall be determined on the basis of the customs value approved by the customs.

After the determination of the amount of compensation, the customs shall issue a notice of compensation for damaged goods and articles of the People's Republic of China customs.