What do you declare to the customs?

Customs is the entrance to the country. To use a popular metaphor, it is like the door of a country. Every day, many people bring all kinds of things in and out through various means of transportation. There will be guards at the door to check people and goods. The purpose of inspection is to protect the city.

The role of customs is equivalent to the work of "guarding". With the development of modern commercial economy, it is definitely impossible for such people to directly inspect, so there is customs. The work of the customs includes entry and exit personnel and goods.

Anyone entering or leaving the country must go through customs inspection, as long as it is through normal channels. The same is true of commodities, but people can look at them one by one. What should we do if there are so many goods waiting in line for us? Of course not. No matter how invited the official is, I can't see it. What should I do? There is a customs declaration form.

No matter whether the goods are imported or exported, they must be declared to the customs and approved by the customs before they can be imported or exported. The form of declaration is written declaration.

How to let the customs know the general situation of the goods through the documents without looking at them?

The applicant should provide two aspects of information.

One is the physical situation of the goods, such as the size of the goods, the condition of the outer packaging, the specific quantity and so on. Such documents can make officials sitting in the office have a very intuitive understanding of the goods. The document reflecting the above situation is the packing list). Often used in foreign trade.

There are also abstract information about commodities, such as commodity name, model, unit price and total price. The document expressing this situation is a foreign trade commercial invoice.

With the above documents, the customs can fully understand the goods through the documents. In addition to the above documents, many products need many other documents, such as goods imported duty-free, various tax-free approvals, and export quotas required by the state.

After the importers and exporters submit the documents like the customs, the customs can directly approve the entry and exit according to the specific circumstances. Goods can be imported or exported only after customs approval.

The above work, such as the submission of various documents by the customs and the handling of relevant procedures, needs people to do it. In the past, whoever imported or exported declared.

With the development of trade, import trade has greatly increased. In order to save the time of customs examination and improve the efficiency of import and export supervision, the customs stipulates that declarations must be made by professionals like the customs. Such customs declaration professionals are customs declarers.

In the early 90' s, customs declarers were sent by import and export units, and they were able to obtain evidence and declare customs without examination and customs training. In order to improve the professional quality and management level of employees, the qualification of customs declarers in the late 1990 s needs to be obtained through examinations. In the first few years, this kind of examination was not a national unified examination, but was given by all localities themselves. After several years of trial, the current system-national unified examination has been formed. After the audit, the state issued a unified declaration.

Customs declarers who have passed the examination and obtained the qualification certificate must find the affiliated company within a certain period of time before they can officially carry out the customs declaration work. In other words, after you have the qualification as a customs broker, you must find a job as a customs broker before you can officially become a customs broker. You can't find a job with a certificate. Of course, after a certain period of time, this certificate will have no practical significance. But it can prove that you have been trained in relevant knowledge and arrived at a certain major.

What kind of unit should the customs declarers look for to' connect'?

There are two kinds, one is' agent customs broker', which is a popular professional customs broker, specializing in customs declaration, and can declare the goods of any unit to the customs.

There is also a' self-declaration unit'. Most of these units are large import and export companies, which declare their own goods without entrusting others. That is to say, if your affiliated company is such a company, the customs broker can only declare the goods of that unit, not the goods of other units.

The work of a customs broker is not so mysterious, nor can you become a professional practitioner with a certificate. Those who have not officially become customs declarers after the examination should pay attention to:

1) Your certificate will not take effect until it is accepted by the relevant units.

2) Pass the biennial unified annual review. If it fails, your certificate will be invalid.

3) It is very important where the customs declaration certificate is tested, and where it is tested, it has to be tested again. Customs declarers who want to declare and put on record in Dalian must first put on record in Dalian Customs and return to Shanghai for annual examination. It feels similar to the management of driver's license.

Bonded area is a special customs supervision area established in China with the approval of the State Council. Its main functions are processing, entrepot trade, storage and display. All goods imported for export processing, entrepot trade, storage and exhibition can be bonded in the bonded area. Due to the particularity of the bonded area, the customs declaration work in the bonded area has certain particularity, and the customs declarers have some specific working procedures.

1. Abide by relevant national laws and regulations and customs rules and regulations, and be familiar with the basic information of the declared goods.

This is mainly reflected in the classification of HS codes and the interpretation of customs personnel during customs inspection. It is very important to be familiar with the performance, use and physical characteristics of the declared goods for HS classification, which is related to the accuracy of your declaration and the level of commodity tax rate. Once the declaration is wrong, if the contents of the customs declaration are inconsistent, it will cause unnecessary trouble and even cause misunderstanding to customs officers, thinking that tax evasion will occur. Even if the import declaration is successful, because many bonded areas are processing trade, the products must be exported again, which is likely to bring trouble to the export declaration and be inspected. Secondly, because the customs officers at the inspection point are unfamiliar with any products, they may ask the customs declarers to explain the functions of the products.

2. Provide complete, correct and effective documents, fill in the import and export goods declaration form accurately, and go through the import and export goods declaration formalities according to relevant regulations. Since the examination of documents is the first step in customs declaration, once the original documents provided by customers are obtained, the first thing to do is to examine whether the documents are consistent. The prominent inconsistency is that the transaction mode on the contract, box list or invoice is inconsistent or not reflected. Because FOB is beneficial to export and CIF is beneficial to import, once this rule is not met, the customs broker will contact the customer to confirm whether to declare the goods according to the transaction method on the documents. Secondly, the total gross weight, net weight, total amount, gross weight, net weight and total amount of each product name are on the box list, invoice or bill of lading.

After reviewing the documents, you can fill in the customs declaration form, which requires both care and experience. The following is my experience: foreign imported goods enter the bonded warehouse of enterprises, and the trade mode is bonded warehouse and then exported; When foreign imported goods enter the Processing Trade Manual of bonded enterprises, the mode of trade shall be based on the nature of the manual (processing with materials, processing without materials, processing with materials, etc.). ); . If the manual in the bonded area is returned from the warehouse, the export declaration form shall be filled out, the mode of transportation shall be the supervised warehouse, and the mode of trade shall be with the manual; If the bonded warehouse enters the manual, fill in the record list of the manual, the mode of transportation is the supervised warehouse, and the mode of trade is with the manual; Where the goods in the bonded area are transferred to the domestic market outside the bonded area, an import declaration form shall be filled in. The mode of transportation is bonded area, and the mode of trade is usually general trade, and taxes are paid according to regulations; If the goods are transferred from the market outside the bonded area to the bonded area and traded in RMB, there is no need to declare; For foreign exchange transactions, the export declaration form should be filled in, the mode of transportation is non-bonded area, the mode of trade for entering bonded warehouse is bonded warehouse re-export, and the mode of trade is the Manual for Enterprises Entering Bonded Area attached. Where the goods in the bonded area leave the country for foreign markets, a list of exit records shall be filled in. The trade mode of warehouse goods leaving the country is re-export (processed) or return (unprocessed) in the bonded area, and the trade mode of manual goods leaving the country has the nature of manual. There is also a special transaction in the bonded area, that is, the manual outside the zone and the manual inside the zone, and the carry-over transaction between the manual outside the zone and the warehouse inside the zone. Carry over the manual outside the area and the warehouse in the area, and fill in the export declaration form. The mode of transportation is not bonded, and the mode of trade is guaranteed. For the carry-over of the manual outside the area and the manual inside the area, the exporter fills in the export declaration form, the mode of transportation is not bonded, and the trade mode follows the nature of the other manual; The importer shall fill in the entry record list, the mode of transportation shall supervise the warehouse, and the mode of trade shall follow the nature of manual. It should be noted that the HS code, quantity and amount of the goods carried forward by both parties must be exactly the same, otherwise customs clearance will not be possible.

The above skills are generally used to fill in the customs declaration form of bonded area business, which is very helpful to the accuracy of filling in the customs declaration form. Once there is an error, it is necessary to change or delete the customs declaration form and declare it again, and the customs broker's card points will be deducted. If you deduct 30 points a month, you will be considered unqualified and need to participate in customs retraining. Therefore, it is necessary to avoid mistakes and affect the evaluation of the nature of enterprises.

3. When the customs inspects the import and export goods, it shall be present on time, and be responsible for moving the goods, unpacking and resealing the goods.

If inspection is required after customs inspection, the customs declarant shall arrive at the import and export inspection station on time and conduct inspection according to the instructions of the customs staff. Briefly explain the problem of customs officials. Be responsible for resealing after inspection, and bear all expenses arising from normal inspection. Once the goods are lost due to improper operation by customs officers, customs declarers have the obligation and responsibility to claim compensation from the customs on the spot.

4. Be responsible for paying all taxes, customs fines and cancellation procedures of the goods reported within the specified time.

Since most of the trade in the bonded area is bonded, most businesses do not need to pay taxes. However, after the goods in the bonded area flow into the domestic market and enter the general trade procedures, they need to pay taxes according to regulations. Customs in the bonded area has various bank offices. After the customs broker pulls out the tax bill through the customs declaration hall, he can go to the bank to pay taxes for his customers. Then the dogs will be cleared.

5. Assist enterprises to keep all kinds of original customs declaration documents, bills, correspondence and other business information completely.

Generally, the second copy of the customs declaration form is used by the customs declaration enterprise to keep the bottom, so the customs declaration company will keep it together with the customs clearance form and the waybill. Other original documents are kept by the client company.

6. Undertake customs declaration related work required by the customs.

In addition to document preparation and customs clearance, customs declarers also need to write off the processing manual, obtain the receipt of foreign exchange, inquire about the receipt of outbound goods, whether the warehouse information in the area has arrived (if no information is received, customs officers need to operate the machine) and so on.