Understanding and experience of customs declaration practice? The learning experience of customs declaration practice Part I: Sharing the learning experience of customs declaration practice Through this semester's study, I have a deeper understanding of the overall theoretical framework, practical operation and customs declaration skills of customs declaration practice. I am very grateful to Mr. Zhang for his careful teaching and imparting relevant knowledge of customs declaration practice. This semester, I learned that customs declaration refers to the process that the consignor of import and export goods, the person in charge of inbound and outbound means of transport, the owner of inbound and outbound articles or his agent go through the entry and exit formalities of goods, articles or means of transport and related customs affairs with the customs. Customs declaration is not the same as customs clearance. Before customs declaration, you should go through the formalities of inspection and inspection. The declaration scope can be divided into (1) inbound and outbound means of transport: ships, vehicles, aircraft and pack animals; (2) Inbound and outbound goods: general import and export goods, bonded goods, goods temporarily allowed to enter and leave the country, goods with special duty reduction or exemption, transit, transshipment and combined transport goods. Special goods: such as water, electricity and other intangible goods transported into and out of the country through cables and pipelines, such as software attached to cargo carriers, also belong to the scope of customs declaration; (3) Inbound and outbound articles: luggage articles, postal articles and other articles. By summing up, I think the basic contents of customs declaration include the following aspects: (1) The basic contents of customs declaration of means of transport: means of transport must be handled in ports, stations, airports, border tunnels, international mail exchange offices (exchange stations) and other places with customs. Entry and exit declaration is the main content of declaration of means of transport. The person in charge of the means of transport or his agent is responsible for the declaration to the customs. Declaration contents: number of passengers, quantity of goods, loading and unloading time, etc. It mainly includes: entry and exit time and voyage; Basic information of commodities; List of personnel and articles for personal use, currency, gold and silver, etc. ; Passenger information carried; Mail items and baggage information; Various consequences caused by force majeure; Certification documents, letter of guarantee and deposit. Passengers can only get on and off the bus after the means of transport have passed the customs inspection. (2) Basic contents of the declaration form for inbound and outbound goods: 1. Customs declaration of goods must be handled by customs declarers who have obtained the qualification of customs declarers according to law and registered at the customs. 2. When declaring inbound and outbound goods, the work of customs declarers (generally, the declaration process is different from bonded goods and goods with duty reduction or exemption): preparing goods (preparing customs declaration)-preparing customs declaration documents (electronically declaring within the specified place and time limit)-cooperating with inspection-paying taxes. (3) Basic contents of the declaration of inbound and outbound articles: luggage articles and postal articles (self-use, reasonable quantity is the principle of supervision). "Personal use" includes personal use and gifts to relatives and friends, and cannot be sold or rented (not for profit). "Reasonable quantity" refers to the normal quantity determined by the customs according to the time and purpose of stay. "Postal Articles" 1 The restrictions on tax collection and exemption. Baggage A. Implement the "red and green channel" system. If passengers are not sure which channel is suitable, they will take the red channel. Green channel: it is applicable to articles whose quantity and value do not exceed the duty-free limit and are not restricted or prohibited by the state. Red channel: not applicable to passengers in green channel. Declare to the customs with a customs declaration form. B, passengers entering and leaving the airport, except inspection-free supervisors and accompanying personnel under the age of 16, shall fill in the declaration form. Select "No", take the green channel, select "Yes" and take the red channel.