HS was officially implemented on 1988 65438+ 10/day, and revised every four years 1 time. More than 200 countries and regions in the world have used HS, and more than 90% of the global trade goods are classified by HS. It provides a set of practical international trade commodity classification system in settlement, statistics, computer data transmission, international trade documents simplification and the use of general preferential tax codes.
Submit a document
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 one less than the customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is based on the actual sales after the goods are sold.
If the foreign exchange is settled to the exporter, it may be exempted from foreign exchange payment at the time of export declaration.
3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After checking the documents, the customs shall sign the original waybill, release it and return it to the customs declaration form, and take delivery or delivery accordingly.
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. Verification form of export proceeds. 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. When the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.
7. Other relevant 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.
Baidu Encyclopedia-International Convention on Harmonized Commodity Description and Coding System