General cargo entry and exit declaration form
First of all, declare The consignee, consignor or its entrusted agent (hereinafter referred to as the "declarer") of general import and export goods shall declare to the customs at the place of entry and exit with the following documents:
(1) Import and export goods declaration form in quintuplicate;
(2) Import (export) goods license (which shall be submitted if it is within the scope of license management) or the approval document of the relevant competent department of the state,
(3) Bill of lading, waybill or waybill.
(4) Two commercial invoices. For imported goods subject to centralized tax payment, in addition to submitting 1 copy at the time of customs declaration at the port, foreign trade companies responsible for ordering and paying for goods should also submit 1 copy to Beijing Customs for centralized tax payment;
(5) Packing list (bulk goods or packaged goods of a single variety with consistent packaging contents can be exempted);
(6) Certificate of tax reduction or exemption;
(7) Certificate issued by the State Administration for Commodity Inspection. If the goods are listed in the National Catalogue for Inspection of Import and Export Commodities, they shall be submitted or stamped with the commodity inspection seal on the import and export goods declaration form);
(eight) import and export goods listed in animal and plant quarantine, drug inspection, cultural relics identification or other state control, and shall also submit certificates issued by relevant competent departments at or above the provincial level;
(9) Trade contracts, certificates of origin and other relevant documents and account books (when deemed necessary by the customs);
(10) letter of credit (only exported to Hong Kong and Macao and settled by letter of credit);
(1 1) export receipt verification form.
2. Customs inspection and release. After checking the documents and the actual goods, the customs will stamp the release stamp on the freight documents and return them to the customs declarer for picking up the goods or loading the goods.
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(1) After submitting the customs declaration form, the customs declarant may submit a change form to the customs if he finds that the declaration is wrong or needs to be changed for other reasons. The customs shall go through the formalities of change within 3 days if it leaves the country after export declaration.
(2) For consignment sales, the settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, and if the goods cannot provide invoices when they are exported, they can be exempted from tax.
Entry and exit declaration of overseas exhibits
First of all, declare When the exhibits held for overseas exhibition (sales) are exported, the overseas exhibition (sales) preparation unit shall declare to the customs at the place of export with the following documents:
(1) Approval documents of centralized examination and approval departments;
(2) A list of exhibits in duplicate;
(three) if the goods sponsored by foreign trade, industry and trade companies are under license management, the export license shall be submitted; Goods sponsored by non-foreign trade units, regardless of whether they are licensed or not, must submit this certificate;
(4) the export goods declaration form in triplicate;
(5) transport documents.
When the exhibits are shipped out of the country, the unit that organizes the exhibition (sales) abroad shall declare to the customs at the place of entry with the following documents:
(1) A list of exhibits in duplicate, indicating the original date and place of shipment, the name of the means of transport, the participating countries or regions, and the handling of the sale, gift, abandonment, consumption or use of exhibits by our overseas institutions during the overseas exhibition;
(2) transport documents;
(3) Import goods declaration form in triplicate.
2. Customs inspection and release. The list of the above-mentioned export exhibits and those transported back to China shall be examined and released by the customs at the place of entry and exit. If it is necessary to transport the returned exhibits to the local customs for formalities, it shall be approved by the customs at the place of entry, and after being marked on the list, it shall be copied to the customs at the place where the exhibition unit abroad is located, so as to handle the verification work, or it may go through the customs clearance formalities according to the "goods under customs supervision".
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(1) If the exhibits are clearly sold abroad and need to pay export tax, the customs will release them. If it is unclear, it will be sold abroad, and the rest of the exhibits will be replenished when they are shipped back to China.
(2) The goods and samples purchased and accepted by the unit that organizes the exhibition (sales) abroad shall be separately packaged and listed in accordance with customs regulations, and the import shall be declared to the customs at the place of entry. For the purchased goods, in addition to the accommodation appliances for the collective use of overseas personnel, the approval documents of the Ministry of Foreign Trade and Economic Cooperation must be submitted for customs duty-free inspection and release.
Key points of import and export declaration
In the actual business of import and export trade, most sellers are responsible for the customs declaration of export goods and buyers are responsible for the customs declaration of import goods. In other words, most trading companies only deal with the customs of their own countries. The following is a summary of China's basic customs declaration.
I. Customs Declaration Unit
The main system of customs declaration management of import and export goods is actually the customs declaration registration system. Any enterprise that goes through the customs declaration formalities for import and export goods at the entry and exit ports of People's Republic of China (PRC) must go through the customs declaration registration.
To fulfill the customs declaration procedures for import and export goods, it must be approved by the customs to become a customs declaration unit. Units that can be registered in the customs are divided into two categories: one is the unit that handles customs declaration registration; The other is the registered entity that handles customs declaration. Customs declaration and agency customs declaration registration shall be handled at the customs where the enterprise is located. Customs declaration business is handled by customs declaration enterprises and customs declaration agents. Customs declarers must be trained by the customs, pass the examination and obtain the certificate issued by the customs before they can engage in customs declaration business.
(a) the customs declaration registration unit.
Units that can apply to the customs for customs declaration and registration are: enterprises approved to operate import and export trade; Sino-foreign joint ventures, cooperation and wholly foreign-owned enterprises; Enterprises engaged in foreign processing and assembly and small and medium-sized compensation trade that directly handle import and export procedures with the approval of the customs; The units recognized by the customs shall go through the import and export procedures on a regular basis.
Enterprises applying for customs declaration registration shall submit relevant documents and materials to the customs: 1. Photocopy or photocopy of the document approved by the economic and trade administrative department for its import and export business; 2. A copy or photocopy of the business license issued by the administrative department for industry and commerce; 3. An economic guarantee issued by the bank or a certificate with the same effect; 4. Application Form for Registration of Customs Declarer; 5 copies or photocopies of the documents approved by the relevant departments to start business. After the above contents are examined and approved by the customs, the Customs Declaration Registration Certificate will be issued.
(two) the agency customs registration unit.
An enterprise as a legal person may apply to the customs for the registration of customs declaration as an agent, and at the same time submit relevant documents and materials to the customs: a business license issued by the administrative department for industry and commerce; Application for registration of customs declarant; Credit certification documents, such as sufficient current assets or bank deposits, certification documents to ensure timely payment of taxes on import and export goods, or financial guarantees issued by financial institutions and submitted to the customs, or credit certification documents to guarantee payment in the form of fixed assets mortgage through notary organs. After the application is examined and approved by the customs, a Customs Declaration Registration Certificate will be issued. After the enterprise has obtained the qualification of customs declaration unit, full-time or part-time customs declarers can go through the formalities of goods entering and leaving the country.
The qualification of customs declarant will automatically terminate with the cancellation of the enterprise that originally applied to become a customs declarant. If the contents of the registration change, you need to apply to the customs again.
Two. Time limit for customs declaration
The Customs Law clearly stipulates the customs declaration period for import and export goods, and the customs declaration period for export goods is different from that for import goods.
Unless otherwise authorized by the customs, the consignor or his agent of export goods shall declare to the customs 24 hours before loading. The purpose of this regulation is to give the customs enough time to inspect the goods before loading to ensure the normal work of the customs.
If the declaration is not made to the customs within the specified time limit, the customs may refuse to accept the declaration, so that the export goods cannot be inspected, taxed and released by the customs, and cannot be loaded and transported, which will affect the acquisition of transport documents and even lead to delayed shipment and breach of contract. Therefore, we should go through the customs declaration formalities as soon as possible to ensure timely shipment.
The consignee of imported goods or his agent shall go through the customs declaration formalities for imported goods within 14 days from the date when the means of transport carrying the goods declare entry. The purpose of making such regulations is to speed up port transportation, urge imported goods to be put into use as soon as possible, reduce errors and prevent fraud. If you don't go through the declaration formalities with the customs within the legal time limit of 14 days, the customs will levy a late fee. The starting date of the late payment fee is 15 days from the date of entry declaration of the means of transport; The goods in transit are15th day from the date when the goods arrive at the destination; Mail imported goods from the date of receiving the notice from the post office 15. The deadline is the customs declaration date. The daily collection rate of deferred payment is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. The calculation formula of deferred payment is: total deferred payment = CIF price of goods x days of deferred declaration X 0.5‰. If the consignee of imported goods fails to declare to the customs for more than three months from the date of declaration of means of transport, the customs shall collect and sell the imported goods. After deducting transportation, loading and unloading, warehousing and other expenses and taxes, if there is any surplus, it shall be returned by the consignee within one year from the date of sale of the goods; If no one applies within the time limit, it shall be turned over to the state treasury. Except for imported goods that are really accidentally discharged or spilled.
Three. customs procedure
The whole process of customs declaration is divided into three stages: declaration, inspection and release.
(1) declaration of import and export goods
The consignee, consignor or his agent of import and export goods shall, in the process of import and export of goods, fill in the declaration form of import and export goods within the time limit stipulated by the customs, attach relevant freight and commercial documents, and provide documents approving the import and export of goods to declare to the customs. The main documents for customs declaration are as follows: import goods declaration form. Generally fill in two copies (some customs require a customs declaration form in three copies). The items filled in the customs declaration form shall be accurate, complete and clear, and pencils shall not be used; Where there are statistical codes, tariff codes and tax rates stipulated by the customs, the customs declarant shall fill them in red ink; Each customs declaration is limited to four kinds of goods; If it is found that there are circumstances or other circumstances that need to change the contents, it shall submit the change form to the customs in a timely manner.
Customs declaration form for export goods. Generally fill in two copies (some customs require three copies). The requirements for filling in the form are basically the same as those for the import goods declaration form. If the declaration is wrong or the contents of the declaration need to be changed without taking the initiative to change in time, the customs clearance will occur after the export declaration, and the customs declaration unit shall go through the correction procedures with the customs within three days.
Freight and commercial documents submitted with the customs declaration. When any import and export goods pass through the customs, they must submit the completed customs declaration form to the customs, and at the same time submit the relevant freight and commercial documents for inspection, and accept the customs to check whether the documents are in conformity, and affix their seals after inspection as proof of delivery or delivery. The freight and commercial documents submitted at the same time as the customs declaration are: ocean import bill of lading; Ocean export bill of lading (required to be stamped by the customs declaration unit); Land and air bills of lading; Goods invoice (the number of copies is less than the customs declaration, which needs the seal of the customs declaration unit, etc.). ); Packing list of goods (the number of copies is equal to the invoice, which needs the seal of the customs declaration unit), etc. It should be noted that if the customs considers it necessary, the customs declaration unit should also submit trade contracts, order cards, certificates of origin, etc. In addition, goods that enjoy duty reduction or exemption from inspection according to regulations should submit relevant supporting documents with the customs declaration form after applying to the customs and completing the formalities.
Import (export) goods license. The licensing system of import and export goods is a means of administrative protection to manage import and export trade. Like most countries in the world, China also adopts this system to implement comprehensive management of import and export goods and articles. Commodities that must submit import and export licenses to the customs are not fixed, but are adjusted and announced by the competent state department at any time. All commodities that should apply for import and export licenses according to state regulations must submit import and export licenses issued by foreign trade management departments at the time of customs declaration, and can only be released after passing customs inspection. However, the import and export commodities within the approved business scope of the import and export companies affiliated to the Ministry of Foreign Economic Relations and Trade Cooperation, the industry and trade companies affiliated to various places approved to engage in import and export business in the State Council, and the import and export companies affiliated to various provinces (municipalities directly under the Central Government and autonomous regions) are deemed to have obtained licenses, and they are exempted from obtaining import and export licenses, and only declare to the customs by customs declaration forms; Only when dealing in goods outside the scope of import and export business, it is necessary to submit the license for inspection.
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 goods since June 5438+ 10, 2000, and the customs clearance mode is "first apply for inspection, then declare". At the same time, the entry-exit inspection and quarantine department will issue a new English certificate.
The new inspection and quarantine system integrates the original health inspection bureau, animal and plant bureau and commodity inspection bureau, and fully implements the working procedures of "one inspection, one sampling, one inspection and quarantine, one disinfection treatment, one charge, one issuance and release" and the new international inspection and quarantine model of "one export". From June 5438+1 October1day, 2000, the "Customs Clearance Form for Entry Goods" and "Customs Clearance Form for Exit Goods" will be activated for the goods subject to import and export quarantine, and the special seal for inspection and quarantine will be affixed to the customs clearance form. For import and export goods (including goods transported through customs) listed in the Catalogue of Import and Export Commodities subject to inspection and quarantine by entry-exit inspection and quarantine institutions, the customs shall release them by the entry-exit inspection and quarantine bureau at the place where the goods are declared, cancel the original release form and certificate in the form of commodity inspection, animal and plant inspection and sanitary inspection, and affix a release stamp on the customs declaration form. At the same time, the entry-exit inspection and quarantine certificate was officially launched, and all the certificates originally issued in the name of "three inspections" were stopped from April 1 2000.
At the same time, since 2000, when signing contracts and letters of credit with foreign countries, we must follow the new system.