Customs clearance procedure
Release time:2018-01-10 | Source:By ocean international logistics co., LTD | Hits:7
In the actual business of import and export trade, the vast majority of the sellers are responsible for the declaration of export goods, and the buyer is responsible for the customs declaration of import goods. The vast majority of trading companies deal only with customs in their own countries. The following is a summary of China's basic customs declaration.
1. Customs declaration unit.
The main system of customs declaration management for import and export goods is actually the registration system of customs declaration. Any enterprise that handles import and export customs formalities at the entry and exit ports of the People's Republic of China must register with the customs.
To fulfill the customs declaration formalities of import and export goods, it must be approved by the customs as the customs declaration unit. The units that can register with the customs are divided into two categories. The other kind is to deal with the agent declaration registration unit. Apply for customs declaration and agent registration at the local customs. The customs declaration business shall be handled by the customs declarer and the customs declarer. The customs declarer must be trained by the customs, passed the examination and obtained the customs declaration certificate issued by the customs.
(1) to handle customs declaration registration units.
Enterprises that can apply for customs declaration registration with the customs shall have the enterprises that have the right to import and export trade through approval; Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises; Enterprises that handle foreign processing, assembly and small and medium-sized compensation trade directly through customs approval; The unit which is usually approved by the customs to handle import and export goods.
For enterprises applying for registration of customs declaration, the relevant documents and materials shall be submitted to the customs: 1. 2. Copy or photocopy of the business license issued by the administrative department for industry and commerce; 3. The economic guaranty issued by the bank or the supporting documents with the same effect; Application for registration of customs declaration; 5. Copies of documents or photocopies of documents approved by relevant departments. The above contents shall be issued to the certificate of registration of customs declaration after the approval of the customs.
(2) the units dealing with customs declaration registration.
An enterprise with a legal person qualification may apply to the customs for customs declaration registration and submit relevant documents to the customs at the same time: the business license issued by the administrative department for industry and commerce; Application for registration of agent for customs declaration; Credit certificate, if have enough current assets or a bank deposit, ensure the import and export goods tax in time to pay the documents, or to financial institutions insured and economic guarantee issued by financial institutions shall be submitted to the customs, or by a notary office in the form of fixed assets mortgage guarantee the payment of credit certificate. After the application is approved by the customs, a certificate of registration of customs declaration shall be issued. After obtaining the qualification of the customs declaration unit, the enterprise can handle the formalities for the entry and exit of the goods by full-time or part-time customs declarer.
The qualification of the customs declaration unit shall be automatically terminated with the cancellation of the enterprise which originally applied to become a customs declaration unit. If you change the registration particulars, you need to re-apply to the customs.
2. Customs declaration period.
The customs declaration period of import and export goods is stipulated in the customs law, and the customs declaration period of export goods is different from that of import goods.
The consignor or his agent of export goods shall declare to the customs 24 hours before the loading of the goods. Such a provision is made in order to give the customs sufficient time to inspect the goods before loading in order to ensure the normal operation of the customs.
If not before the prescribed time limit to declare to the customs, the customs may refuse to accept the customs declaration, so that exports will not get the customs inspection, taxation and customs, can't shipping transportation, which affects the transport document, even lead to delay of shipment, breach of contract. Therefore, we should go through the declaration formalities early and make the shipment on time.
The consignee or the agent of the imported goods shall, within 14 days from the date of the declaration of the transport of the goods, apply for the customs declaration formalities within the customs. Such a provision is made to speed up the transport of imports, to facilitate early use of imported goods, to reduce errors and to prevent fraud.
If the declaration is not made to the customs within 14 days, the customs will levy a delay. 15 days from the date of receipt of the delayed payment for the declaration of the means of transport; The transit cargo shall be the 15th day of the date of the delivery of the goods to the land; The import of goods by post is the 15th day of receipt of the post office notice. The deadline is the customs declaration date. The daily levy of the delayed gold is 0.5% of the cif value of the imported goods, and the starting point is RMB 10. The formula for calculating the delayed newspaper is as follows:
The total amount of delayed declaration = the cif price of the goods is X 0.5‰.
Where the consignee of the imported goods has not declared to the customs for more than three months from the date of declaration of the means of transport, the imported goods shall be handled by the customs. After deducting the costs and taxes of transportation, loading and unloading, storage and other expenses, the proceeds shall be returned to the consignee within one year from the date of the sale of the goods. If the application is overdue, the state Treasury shall be turned over. It is the exception of the imported goods which are mis-landed or overlanded.
Customs declaration procedures.
The whole process of customs declaration is divided into three stages: declaration, inspection and release.
Declaration of import and export goods.
Import and export of goods, consignors or their agents, import and export of the goods, shall be within the time limit prescribed by the customs, the format of the fill in according to provisions of customs declaration forms of import and export goods, enclose the relevant freight, business documents, at the same time provide approval of goods import and export documents, declare to the customs. The main documents of customs declaration are as follows:
Customs declaration for imported goods. Generally fill in two copies (some customs require the number of three copies). The declaration form should be accurate, complete and legible, and cannot be used in pencil; The items in the customs declaration form shall be filled in red ink by the customs declarer, as well as the tax code and the tax rate. Each declaration is limited to four items; In case of any change in the content of the report, the change sheet shall be submitted to the customs in a timely manner.
Customs declaration for export goods. Usually two copies of one form (some customs require three). The packing list is basically the same as the import declaration form. If it is not active and timely changed due to incorrect or required changes in the report, the customs declaration shall be sent to the customs office within three days after the customs declaration.
Freight and commercial documents that are subject to customs declaration. Any import and export goods through customs, must be submitted with the completed declaration to the customs at the same time, submit the relevant shipping and commercial documents, the customs audit all kinds of documents are consistent, and affix a seal, after checking by the customs as extraction or proof of the goods. The shipping and commercial documents that accompany the customs declaration are: Shipping list (for customs declaration unit); Land and air waybills; The invoice of the goods (the number of copies is less than the customs declaration form, the customs declaration unit stamp, etc.); The packing list of the goods (the number of copies is the same as the invoice, which needs to be sealed by the customs declaration unit), etc. It should be explained that if the customs considers necessary, the customs declaration unit should also submit the trade contract, order card, certificate of origin, etc. In addition, goods that are subject to reduction, duty exemption or exemption shall be submitted to the customs after the application is completed and the relevant supporting documents shall be submitted with the customs declaration.
Import/export licence. The import and export license system is an administrative protection means for the management of import and export trade. China, like most countries in the world, adopts this system to carry out comprehensive management of import and export goods and articles. The goods that must be submitted to the customs for import and export licences are not fixed, but are subject to adjustment by the national authorities. According to the regulations of the state, shall apply for import and export permits, when customs declaration must submit by issued by the administrative departments of foreign trade import and export license, and after inspection qualified is verified and approved by the customs to release. But the import and export company affiliated to the ministry of foreign trade and economic cooperation, approved by the state council to operate import and export business, industry and trade company, belongs to a part of the province (municipality directly under the central government, autonomous regions) of import and export company, import and export commodities within the approved scope of business, as in order to obtain permission to free import and export license of goods, only can declare at customs with customs declaration; A licence is required only if a commodity is operating outside the scope of import and export business.
Inspection and quarantine system: the national entry-exit inspection and quarantine bureau and the general administration of customs shall implement the new inspection and quarantine cargo clearance system from January 1, 2000. The customs clearance mode shall be "declaration first, then customs declaration". At the same time, the entry-exit inspection and quarantine department will enable new seals and certificates.
A new system of inspection and quarantine of the original sanitary bureau, bureau of animal and plant, commercial commodity inspection bureau "three inspection", comprehensive push the line "a quarantine, sampling, inspection and quarantine at a time, a health treatment, a charge, a license issuing release" work procedures and "foreign" international new mode of inspection and quarantine. And from January 1, 2000, the implementation of quarantine of import and export of goods to enable "import goods declaration form" and "outbound goods declaration form", and on the customs form affixed with a special seal for inspection and quarantine, to listed in the entry and exit inspection and quarantine institutions to implement the catalogue of import and export commodities inspection and quarantine within the scope of import and export goods, including transit goods, the customs shall be issued by the goods to the entry and exit inspection and quarantine of the "import goods declaration form" or "outbound goods declaration form" shall cancel the original "quarantine, commodity inspection, all relatived inspections" to release permit, certificate and customs chop on customs clearance in the customs declaration form. At the same time, the entry-exit inspection and quarantine certificate has been officially opened. The certificate issued under the name of "three inspection" has been discontinued since 1 April 2000.
At the same time, since 2000, when signing contracts and letters of credit, the new system should be followed.
The customs requires the customs declaration unit to issue the "customs declaration for entry goods" or "customs clearance for outbound goods". On the one hand, it is the supervision of the legal inspection of the goods to be inspected by the legal inspection authorities; On the other hand, it is the basis for tax, exemption and tax reduction of import and export commodities. According to the law of the People's Republic of China on import and export commodity inspection and the commodity inspection authorities for inspection of import and export commodities type table "regulation, all included in the list of species legal inspection of import and export commodities, shall be the commodity inspection agencies inspection before customs clearance. For import and export commodities at the time of declaration, the customs shall check and accept the seals on the customs declaration form for import goods issued by the commodity inspection authorities.
In addition to the above documents, to the provisions of the state's other goods import and export control, customs declaration units must also be submitted to the customs by the national import and export goods specific approval documents issued by the competent department in charge of, again by the customs after inspection qualified and correct them. Such as drug inspection, export of cultural relics to sign, the management of the gold and silver products, precious rare wildlife management, import and export of shooting sports, hunting with guns and civil blasting materials management, import and export management (such as audio and video products.
(2) inspection of import and export goods.
All import and export goods shall be inspected by the customs, except the special inspection by the general administration of customs. The purpose of the inspection is to check whether the content of the declaration is in conformity with the actual delivery, whether there are false reports, omissions, concealment, false reports, etc., to examine the legality of the import and export of the goods.
Customs inspection of goods shall be conducted at the time and place specified by the customs. If there are special reasons, the customs may send personnel to inquire after the specified time and place. The applicant should provide round-trip transport and accommodation and payment.
When examining the goods, the customs shall require the goods to be collected, the consignor or their agents to be present, and shall be responsible for the handling of the removal, packing and inspection of the goods as required by the customs. When deemed necessary, the customs may, when necessary, inspect, reinspect or extract the samples and the custodian of the goods as witnesses.
When inspecting the goods, the customs shall compensate the parties for the direct economic losses in accordance with the regulations, because the customs officer's responsibility causes the goods to be damaged. Method of compensation: the customs officer shall fill in two copies of the report on the inspection of goods and articles of the customs of the People's Republic of China, and each party shall keep one copy. Both sides agreed on the goods damage or repair costs (if necessary, but by the technical appraisement determine) issued by the notary organ, with the examination and approval of the customs of the customs value as the base, and determine the amount of compensation. Compensation is determined by the customs issues the customs of the People's Republic of China damage compensation notice of such goods and articles, the parties from the date of receiving the notice, the voucher to the customs within three months to receive reparations or shall notify the customs transfer bank account, within the time limit of customs no longer pay for it. All reparations shall be paid in RMB.
(3) release of import and export goods.
Customs for import and export goods customs declaration, customs declaration according to the examined, check the actual goods, and go through the formalities for goods tax or tax reduction or exemption in accordance with the procedures, the relevant documents on the seal, the release of the goods owner or its agent to extract or shipment. At this point, the customs control of import and export goods is finished.
In addition, the import and export goods need to be specially handled by the customs for various reasons, and may apply to the customs for security clearance. The customs has definite provisions on the scope and manner of the guarantee.
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