Customs declaration is one of the necessary links to fulfill the customs entry and exit procedures. 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.
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.
Customs declaration process
Importers and exporters must submit the following documents when declaring to the customs:
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 to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from 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 and return the customs declaration tribute for picking up the goods or loading the goods.
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. Export verification form. 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-funded 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 scope
According to the law, all inbound and outbound means of transport, goods and articles need to go through customs declaration procedures. The specific scope of customs declaration is as follows:
1, inbound and outbound means of transport
2. Incoming and outgoing goods
3. Inbound and outbound articles
(1) inbound and outbound means of transport
Inbound and outbound means of transport refer to all kinds of domestic and foreign ships, vehicles, aircraft and pack animals used to carry people, goods and articles into and out of the country and operate internationally.
(2) Incoming and outgoing goods
Inbound and outbound goods refer to general import and export goods, bonded goods, goods temporarily allowed to enter and leave the country, goods with special duty reduction and exemption, transit, transshipment and general and other inbound and outbound goods.
(3) inbound and outbound articles
Inbound and outbound articles refer to inbound and outbound luggage, postal articles and other articles. Articles carried or checked by inbound and outbound personnel are luggage articles; Articles entering or leaving the country by post are postal articles; Other articles mainly include official articles and articles for personal use of foreign institutions or personnel who enjoy diplomatic privileges and immunities.