Customs declaration refers to the process that the consignee or 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.
Inspection application, also known as "inspection application", refers to the procedure for foreign trade parties to apply for inspection, quarantine and appraisal to import and export commodity inspection and quarantine institutions in accordance with laws, administrative regulations and contracts or as needed. It is a link in the inspection and quarantine of import and export commodities.
Customs declaration:
Customs declaration refers to the process that the consignee or 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, including declaration to the customs, submission of documents and acceptance of customs supervision and inspection. Customs declaration is one of the necessary links to fulfill the customs entry and exit procedures.
The objects involved in customs declaration can be divided into two categories: inbound and outbound means of transport and goods and articles. Because of their different nature, their customs declaration procedures are also different. Ships, planes and other means of transport should usually be signed by the captain, and the cargo manifest, air waybill, sea waybill and other documents should be submitted to the customs for declaration as the basis for the customs to supervise the loading and unloading of goods and passengers. For goods and articles, the consignor or his agent shall fill in the customs declaration form according to the trade nature of the goods or the category of the articles, and attach relevant legal documents and commercial and transportation documents for customs declaration. Bonded goods shall be declared as "bonded goods", and the corresponding matters and supervision measures of the customs are different from other trade methods.
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 less than one 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.
Import declaration flow chart
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-invested 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.
Customs declaration analysis
1. Basic procedures of customs clearance: declaration, inspection, taxation and release.
Report to the superior
The consignor of export goods shall, according to the provisions of the export contract, prepare the export goods on time, with good quality and quantity, and report to the transportation company immediately.
Export declaration flow chart
Go through the formalities of chartering and booking shipping space, prepare to go through the customs declaration formalities, or entrust a professional (agent) customs declaration company to go through the customs declaration formalities.
Enterprises that need to entrust professional or agent customs declaration enterprises to handle customs declaration formalities shall go through entrusted customs declaration formalities at the nearest professional or agent customs declaration enterprise at the export port before the goods are exported. The entrusted professional customs declaration enterprise or agent customs declaration enterprise shall obtain a formal declaration power of attorney from the entrusting unit, and the declaration power of attorney shall conform to the format required by the customs.
Preparing customs declaration documents is the basis to ensure the smooth customs clearance of export goods. Generally speaking, in addition to the export goods declaration form, the documents to be prepared for customs declaration mainly include: waybill (bill of lading), invoice, trade contract, export receipt verification form and various documents involved in customs supervision conditions.
Matters needing attention in declaration: time limit for customs declaration: the time limit for customs declaration refers to the time limit stipulated by law for the consignor or his agent to declare customs after the goods arrive at the port. The time limit for customs declaration of export goods is 24 hours before loading. Goods that do not need to be taxed and inspected shall go through customs clearance formalities within 1 day after receiving the declaration.
cheque
Inspection means that the customs actually inspects the export goods according to the applicants who have been declared by the customs declaration unit and have been audited, so as to determine whether the contents declared in the customs declaration documents are consistent with the actual import and export goods. 1. Verify whether the contents declared in the declaration link are consistent with the verified documents and goods by checking the proof of the actual goods and the customs declaration form. Through actual inspection, it is found whether there are problems such as concealment, false reporting and concealment that cannot be found in the declaration review link. 2. Inspection can verify the doubts raised in the declaration review and provide a reliable regulatory basis for taxation, statistics and follow-up management. After the customs has inspected the goods, it is necessary to fill in an inspection record.
Inspection records generally include the inspection time and place, the name of the consignee or consignor of the import and export goods, the declared goods, the inspection of the transportation and packaging of the goods (such as the name of the means of transport, box number, size and seal number), the name, specification and model of the goods, etc. The goods that need to be inspected shall be issued with an inspection notice within 1 day from the date of receipt of the declaration, and the inspection shall be completed within 1 day from the date when the customs inspection conditions are met. In addition to paying taxes, the customs clearance formalities shall be completed within 4 hours after the inspection is completed.
taxation
According to the relevant provisions of the Customs Law, import and export goods shall pay customs duties, unless otherwise stipulated by the state. Customs duties shall be levied by the customs in accordance with the Customs Import and Export Tariff. For the goods that need to be taxed, a tax bill shall be issued within 1 day after receiving the declaration, and the customs clearance formalities shall be completed within 2 hours after paying the tax bill.
let off
1. For general export goods, after the consignor or his agent truthfully declares to the customs and pays the tax payable and related expenses in full, the customs stamps the export manifest with "Customs Release Seal", and the consignor of export goods can load the goods and carry them out.
2. Customs clearance of export goods: The consignor of goods applying for customs clearance shall declare customs clearance within three days from the date of customs clearance, and the goods can only be shipped out of the customs supervision place after being approved by the customs.
3. Issuing the special customs declaration form for export tax rebate: After customs clearance, the light yellow special customs declaration form for export tax rebate shall be stamped with the "Inspection Seal" and signed by the person in charge of customs export tax rebate examination and approval for filing with the tax authorities, and returned to the customs declaration unit. In China, commodities worth about $654.38+0.5 billion are exported every day. Every day the export tax rebate is delayed, it will cause great losses to our customers. How to accelerate the write-off of export tax rebate? The most important thing in document operation is to fill in the export declaration form correctly. The relevant contents of the customs declaration form must be consistent with the contents of the manifest sent by the shipping company to the customs, so as to smoothly write off the tax refund. After the customs accepts the declaration and releases, if part of the goods cannot be loaded on the originally declared means of transport due to stowage of the means of transport, the consignee or consignor of export goods shall submit the Application Form for Change of Export Goods Declaration Form and a copy of the revised invoice and bill of lading to the customs in time for correction, so that the contents of the declaration form are consistent with the contents of the manifest.
check
Inspection and quarantine refers to the legal procedures and formalities that a party must perform when applying for inspection, quarantine, appraisal or entry-exit permit from an inspection agency, or obtaining legal documents and partial notarization certificates for sale and use, according to the provisions of laws and administrative regulations, the stipulations of foreign trade contracts or the need to prove performance.
(1) Scope of application of entry-exit inspection and quarantine
Entry-exit inspection and quarantine inspection scope includes:
1, which must be inspected and quarantined by the entry-exit inspection and quarantine institution according to national laws. Specifically including:
(1) Goods listed in the Catalogue of Entry-Exit Commodities Subject to Inspection and Quarantine by Entry-Exit Inspection and Quarantine Institutions;
(2) Imported wastes and used mechanical and electrical products;
(3) Performance inspection and use appraisal of packaging containers for export dangerous goods;
(4) Inbound and outbound containers;
(5) Animals and plants, their products and other quarantine objects entering or leaving the country;
(6) containers, packages and bedding materials for animals and plants, their products and other quarantine objects; Imported animal and plant packaging materials and padding;
(7) Means of transport from animal and plant epidemic areas; Inbound and outbound means of transport carry animals and plants, their products and other quarantine objects;
(8) Abandoned ships entering the country for dismantling;
(9) Entry-exit personnel, vehicles, transportation equipment, luggage, goods and postal parcels that may spread quarantine infectious diseases;
(10) Passengers' personal belongings (including microorganisms, human tissues, biological products, blood and its products, bones, ashes, wastes, articles that may spread infectious diseases, animals and plants, animal and plant products and other quarantine objects) and companion animals;
(1 1) international postal articles (including animals and plants, animal and plant products and other quarantine objects, microorganisms, human tissues, biological products, blood and its products and other international postal articles requiring quarantine);
(12) Other objects subject to inspection and quarantine by inspection and quarantine institutions as stipulated by other laws and administrative regulations.
2. Entry into the country or region requires the certificate issued by the inspection and quarantine institution;
3. Relevant international treaties require inspection and quarantine;
4. The foreign trade contract stipulates that the handover and settlement shall be based on the certificate issued by the inspection and quarantine institution;
5. Apply for issuing general certificates of origin, GSP certificates of origin and other certificates of origin.
(2) Catalogue of entry-exit commodities subject to inspection and quarantine by entry-exit inspection and quarantine institutions.
It is compiled on the basis of Harmonized Commodity Classification and Coding System, and contains most of the goods subject to legal inspection and quarantine, which is the main basis for inspection and quarantine institutions to carry out inspection and quarantine on entry-exit goods according to law. Among them, the meanings of customs supervision conditions and inspection and quarantine category codes are as follows:
Code of customs supervision conditions:
A: It means that the corresponding commodities must be subject to entry inspection and quarantine;
B: It means that the corresponding commodities shall be subject to exit inspection and quarantine;
D: That is, customs and inspection and quarantine jointly supervise the corresponding commodities.
Inspection and quarantine category code:
M: It means that the corresponding commodities must be inspected for imported commodities;
N: It means that the corresponding commodities must be inspected for export commodities;
P: It means that the corresponding commodities need to be quarantined by imported animals and plants and their products;
Q: It means that the corresponding commodities need to be quarantined for exit animals and plants and their products;
R: It means that the corresponding commodities must be supervised and inspected for imported food hygiene;
S: It means that the corresponding commodities must pass the sanitary supervision and inspection of export food;
L: It means that the corresponding commodities must be subject to entry verification for civil commodities.