Operation flow chart of export business
Import and export business management system 1 purpose
2 scope
Applicable to the procedures involved in the operation of our import and export business.
3. General trade import and export business
3. 1 export business This system is formulated to clarify the import and export business process, standardize the operation of import and export business and promote the stable and orderly development of import and export business.
3. 1 1 The business department sends samples to customers or customers, and it is required to produce according to samples. After the customer confirms the sample, both parties sign the contract;
3. 12 payment method of the contract, if payment is made by letter of credit, the business personnel must ask the customer to open the letter of credit within the specified time;
3. 13 The order taker must place a production order with the production department according to the contract, and specify the completion date, quality standards, packaging and other trade data.
3. 14 The order taker provides packaging materials to the production department within the time required by the production department, provides special quality requirements to the quality inspection department, and provides transportation information and requirements to the sales department;
3. 15 After the production department reviews the production order, it will arrange the production reasonably according to the delivery date and production capacity, and prepare the production task book and send it to the relevant workshops;
3. 16 the quality inspection department must control the product quality, conduct random inspection during the production process, and grasp the quality of the delivered products; After the goods are ready, if the products need legal inspection, apply to the Commodity Inspection Bureau for inspection.
3. 17 the sales department shall provide the following information three days before the delivery time required by the contract: the sales contract, the letter of credit under the contract and the list of goods.
3. 18 The voucher clerk must book shipping space with the shipping company or freight forwarder according to the shipping power of attorney. The voucher clerk must get the reservation information within two working days. If the shipping space cannot be booked or the destination port cannot be determined, the salesman should be informed on the same day so as to inform the customer in time.
3. 19 Send packing notice to the finished product warehouse after the scheduled time; After the container is towed away, the relevant personnel should ask the finished product warehouse for the delivery list.
3. 1 10 Fill in the customs declaration documents according to the actual delivery situation, including:
I. Export Sales Invoice
B. Export packing list
C. export declaration form
D, commodity inspection clearance form or exchange certificate
E. power of attorney for customs declaration
F, other special documents
3.11The above customs declaration materials shall be stamped with the seal of the company's legal person and legal representative or the special seal for customs declaration, and shall be sent to the relevant units together with the verification form after filing.
3. 1 12 Make a complete set of negotiation documents and submit them within five working days after sailing.
A. Under the letter of credit settlement method, if the negotiating bank has any objection to the document, the witness must explain or correct it patiently in time, and will seriously issue a letter of guarantee when it is needed.
B. Under the D/P or D/A foreign exchange settlement mode, it is necessary to obtain the accurate and detailed address of the foreign collecting bank from the customer and provide it to the entrusting bank.
C under the T/T settlement mode, it is required to send the original documents to foreign customers after receiving the payment arrival notice from the finance department.
D. Under any settlement method, if the customer asks for deduction or price reduction, the bill can only be issued after obtaining the approval of the sales manager. E. The salesman should track and query the documents until they reach the other party safely.
F any original documents shall be registered and signed during handover.
3. 1 13 When the negotiation documents are sent to the bank, they shall be made according to the contents of the customs declaration? Tax? Special invoice for export.
3. 1 14 Within one month after shipment, it is necessary to return the verification form and tax refund form, and the returned verification form shall be written off at the safe in time after receipt of foreign exchange.
3. 1 15 All copies of documents shall be filed.
3.2 Import business
3.2 1 the purchasing department signs a contract with foreign exporters, and the finance department applies to the bank for opening a letter of credit according to the import contract;
3.22 If the imported goods involve an import license, the purchasing department should go through the relevant formalities in advance, and the goods can be imported only after obtaining the license.
3.23 After the goods arrive in Hong Kong, the customs broker shall be entrusted to declare the goods, and after paying the customs duties, the imported goods shall be pulled back to the factory and put into production in time.
4 processing trade import and export business
4. 1 professional operators must go through the relevant formalities with the foreign trade and economic cooperation bureau and the state administration of taxation, and apply for an import manual at the customs before they can operate.
4.2 After the bonded goods arrive in Hong Kong and all the documents are collected, the auditor entrusts the local customs broker at the port of import to go through the formalities of import declaration, customs clearance, container towing and commodity inspection with the relevant competent authorities;
4.3 When applying for import and export customs declaration, auditors must control the use of the manual, write off and close the case after the manual is implemented, and establish a complete file of processing trade contracts.
4.5 After the bonded goods are put into storage, the warehouse personnel must strictly implement the management system of processing trade, and shall not misappropriate or sell the bonded goods specially imported by the customs without authorization.
4.6 Other import and export business management and procedures shall comply with 3.0.
Purchasing personnel must purchase imported goods in accordance with national laws and regulations and legal channels, and may not illegally purchase smuggled imported goods.
The company shall not violate the national import and export management regulations and import and export goods without a license.
This system will take effect from now on, and violators will be investigated for administrative or legal responsibility.
Bao guang Li zhi du
1 purpose
In order to standardize customs declaration management and make customs declaration business more effective, accurate and in line with legal requirements.
2 scope
Applicable to the import and export customs declaration business of enterprise goods.
The company is a self-care customs declaration enterprise, which only handles the customs declaration procedures for import and export goods for itself. Due to the restrictions of export ports, customs declaration enterprises at ports generally handle the formalities on their behalf.
When the goods are exported, the customs declaration salesman must handle the customs declaration business one or two working days before the goods are shipped (except in special circumstances).
5 The following documents must be prepared before customs declaration:
5. 1 export business: export declaration lacks power of attorney, export invoice, packing list, customs declaration, power of attorney for export commodity inspection, certificate or certificate for export commodity inspection, and export verification form. If processing trade business is involved, a manual must be provided for customs declaration.
5.2 Import business: import declaration power of attorney, import invoice, packing list, bill of lading and other special documents, such as manuals, import licenses, non-wood packaging statements, etc.
6 customs declaration business management
6. 1 export business
6. 1. 1 The salesman must make the export declaration documents at least 7 days before the goods are shipped;
6. 1.2 The customs declaration materials are checked by the company's document auditor, especially the product specification, quantity, amount, port, etc. , re-inspection qualified rate as the basis of year-end assessment.
6. 1.3 At least 2-3 working days before the customs declaration date, the export business operator shall send a full set of customs declaration materials to the customs declaration bank/company, complete the handover procedures, and require the customs declaration bank/company to return the handover form;
6. 1.4 The customs broker/customs declaration company must declare to the customs on the day of customs declaration and submit the required customs declaration materials;
6. 1.5 within two months after the goods are loaded, the customs broker/customs declaration company will return the verification form and customs declaration form issued by the customs to the enterprise.
6.2 Import business
6.2. 1 The salesman first obtains the original documents of the imported goods.
6.2.2 After the goods arrive at the port, the salesman must send the special documents such as import invoice, packing list, bill of lading and declaration power of attorney to the designated customs broker, and entrust the local customs broker to clear the import fees.
6.2.3 Once the goods are released by the customs and other relevant competent departments, the salesman shall arrange for the container to be hauled in time, and notify the designated warehouse of the company to prepare for unloading.
6.2.4 After the goods arrive at the company, the salesman shall promptly report to the customs and the inspection and quarantine department for inspection, and shall not unpack and unload the goods without authorization. Only after passing the inspection.
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Put into production and use.
Import and export business operators must keep all kinds of import and export declaration documents and records.
Enterprises must participate in the annual examination at least three years before filing with the customs.
This system will be adjusted accordingly with the introduction of relevant new policies and regulations. For matters not covered, please refer to relevant customs regulations.
Foreign exchange write-off management system
1 purpose
Foreign exchange write-off is an important part of import and export business, which directly affects the progress of import and export business and whether the tax refund is in place on time. In order to improve the foreign exchange verification, speed up the business process and standardize the import and export behavior of enterprises, this system is formulated in accordance with national policies and regulations.
2. Scope
Applicable to the management of verification of export proceeds of this enterprise.
The company appoints a special person to be responsible for foreign exchange verification, and the operators must be trained by the State Administration of Foreign Exchange and qualified for verification.
4 export verification
4. 1 The underwriter must apply to the competent foreign exchange verification unit through the enterprise, and obtain the qualification of foreign exchange underwriter, and the electronic port ic card can be used for post operation.
4.2 The verification officer must apply for the foreign exchange verification form online through the electronic port.
4.3 After the competent foreign exchange verification unit agrees to apply, it shall obtain a paper verification form from the local foreign exchange bureau with the verification form and the ic card of the electronic port.
4.4 The verification member must affix the official seal and the enterprise name+code seal on the blank verification form, and do a good job in the registration of the blank export verification form.
4.5 When sending the export declaration materials, the export operator must receive the verification form from the verification staff and record it in detail in the register.
4.6 The verification officer must record the corresponding export port at the electronic port according to the export port on the registration form.
4.7 Within 1-2 months after shipment, the verifier must be responsible for urging the verification unit to return the goods.
4.8 After receiving the verification form and customs declaration form after customs declaration, the verification officer shall submit it online in time.
4.9 The Finance Department of the Company shall submit the correct export receipt memo to the foreign exchange underwriter as soon as possible after the export receipt, and handle the handover procedures. At the same time, the inspectors must do a good job in registering the memorandum.
4. 10 The verification staff must sort out a complete set of verification materials within the specified verification period, including export foreign exchange verification forms, special verification forms for export customs declarations, export invoices, export receipts, etc. In case of special circumstances, special documents shall be provided as required. You need to go to the local foreign exchange administration for verification within 5 working days.
4. 1 1 After verification, the inspectors must sort out the tax information and submit it to the finance department.
4. 12 The write-off clerk shall register for write-off, submit the written-off tax refund and customs declaration tax refund to the finance department, and sign for registration.
4. 13 the problems and difficulties encountered by the verification personnel in the process of verification of export foreign exchange shall be reported to the department head in time.
5. Import foreign exchange verification system
5. 1 The verification officer must pay the amount under the import contract through the bank on the payment due date of the usance letter of credit, and fill in the Verification Form for Payment of Foreign Exchange as required;
5.2 The verification officer shall go to the local foreign exchange bureau for verification in time with the import declaration form, import invoice, import packing list, bill of lading, import contract and foreign exchange payment verification form.
6. Enterprises shall be responsible for the authenticity of import and export verification forms, customs declarations and import and export tickets. In the process of verification, if any documents do not meet the requirements, the inspectors must write detailed explanations and provide true and effective evidence according to the requirements of the State Administration of Foreign Exchange.
6. 1 If the foreign exchange cannot be collected within the time limit required by the foreign exchange bureau, it shall be reported to the foreign exchange bureau in advance and an effective solution shall be obtained.
6.2 Once the verification form is lost in the transmission process, it shall be reported to the foreign exchange bureau in time and cooperate with the foreign exchange bureau to report the loss.
7. The auditor must complete the contents of the document, bind it completely, number it uniformly and file it completely. The special person must be responsible for the custody work, according to the "Archives Management System".
8. Changes in the internal inspectors of the enterprise shall be reported to the State Administration of Foreign Exchange for the record.
9. For matters not covered, please refer to the Detailed Rules for the Implementation of the Measures for the Administration of Verification of Export Receipts.
Export tax rebate management system
1 purpose
Export tax rebate is to make export goods enter the international market at a price excluding tax, avoid double taxation on transnational mobile goods and promote the development of foreign trade.
2 scope
Indirect taxes such as value-added tax or consumption tax paid by the company for export goods.
3. The financial department shall designate a special person to be responsible for the export tax rebate, and the tax collectors of export tax rebate shall meet the requirements of the tax authorities.
Tax collectors should operate in strict accordance with the requirements of tax authorities for export tax rebates.
The goods produced by the company should be strictly distinguished between the export of self-produced goods and the export of imported materials.
5. 1 For the export of self-produced goods, the monthly total export value shall be counted and the foreign currency FOB price of each export invoice shall be recorded, and the VAT input tax for the current month shall be calculated, and the tax return form shall be filled out accordingly for tax declaration; At the same time, it is necessary to sort out the corresponding one-vote and two-ticket bills in time to ensure that the bills are consistent. If the bill is incomplete, a tracking file should be established to remind relevant personnel to provide various documents in time.
5.2 For the purchased export goods, besides making corresponding sales statistics and filling in tax returns, we should also pay special attention to whether the commodity names and quantities of the purchase invoices and special payment books are consistent with the export invoices, and check them with the corresponding export customs declaration forms. If the customs declaration unit fails to return it in time, it shall inquire about the online customs declaration materials. If any discrepancy is found, the reasons shall be found in time and corresponding remedial measures shall be formulated.
5.3 Prepare and submit various tax statements in a timely manner according to the requirements of the tax authorities every month. If the export documents are not obtained in time, follow-up documents should be established and checked once a month.
Taxpayers should always keep in touch with the tax authorities, keep abreast of the relevant national export tax rebate policies, make corresponding adjustments in time and report to the leaders if any changes are found in the policies, and promptly notify the cashier to receive the tax refunded by the tax authorities.
Provisions on the administration of document negotiation
1 purpose
Document negotiation is a crucial link in export business, which directly affects whether foreign exchange can be collected in time. This system is formulated to regulate the negotiation of export business documents.
2 scope
Applicable to the negotiation of import and export business documents of our company.
3 content
3. 1 Analysis and transmission of letter of credit and customer negotiation requirements;
3.2 Contract Management and Transmission
3.3 Review of negotiation documents
3.4 Delivery and management of negotiation documents
3.5 Reservation of negotiation documents
4 operating system
4. 1 Require the Ministry of Trade to provide the contract, letter of credit (if there are other payment methods, customer requirements and bank information) and the production task book of the production department one month before shipment.
4.2 After the customer opens the letter of credit and receives the letter of credit from the bank, the document negotiation operator must go to the advising bank for evidence collection and make registration.
4.3 The voucher clerk shall timely check and analyze the letter of credit according to the contract and proforma invoice, list the nonconformities and soft terms, and feed them back to the International Trade Department and the Production Department.
4.4 The Manufacturing Department and the International Trade Department confirm whether the arrangement of a series of work plans before shipment is properly adjusted according to the shipping conditions stipulated in the letter of credit or contract.
4.5 The voucher clerk must review the export documents according to the terms of the letter of credit or contract one week before the shipment of the goods, and make a good record of the document review. At the same time, according to the provisions of the letter of credit, do a good job in preparing other documents.
4.6 After the goods are shipped, the voucher clerk shall urge the voucher clerk to obtain the shipping documents and various negotiation documents.
4.7 After the voucher preparation is completed, the voucher clerk shall strictly follow? Just consistent, consistent documents? Requirements:
4.8 During the presentation period and validity period stipulated in the letter of credit, the cashier shall promptly submit the documents to the negotiating bank for negotiation, and require the negotiating bank to complete the corresponding document handover procedures in the negotiation register. If the negotiating bank has any objection to the documents, the voucher clerk must explain patiently or correct them in time, and report to the supervisor for issuing a letter of guarantee when a letter of guarantee is needed.
4.9 Under the D/P or D/A settlement method, the voucher clerk should ask the salesman for the accurate and detailed address of the foreign collecting bank. And provide it to the entrusting bank.
4. 10 In the telegraphic transfer settlement mode, the voucher clerk must receive the notice of payment arrival from the finance department, and then send the original voucher to the foreign customer or salesman.
4. 1 1 Under any foreign exchange settlement method, if the customer wants to deduct money or reduce the price, he must obtain the approval of the vice president of sales before releasing the bill.
4. 12 When the negotiation documents are sent to the bank, special export invoices shall be issued according to the contents of the customs declaration. After checking the documents, the bank will send them to the paying bank.
4. 13 The voucher clerk should track and query the documents until the foreign exchange collection or documents reach the right people safely.
4. 14 All original documents shall be registered and signed during handover. Collect money within the prescribed time limit;