The whole procedure of customs declaration work is divided into three stages: declaration, inspection and release.
(1) Declaration of import and export goods
The consignors and consignors of import and export goods or their agents shall, when importing and exporting goods, fill out the import and export goods declaration form in the format prescribed by the customs within the time limit specified by the customs, and attach relevant shipping and commercial documents, At the same time, provide the certificates to approve the import and export of goods, and declare to the customs. The main documents for customs declaration are as follows:
Customs declaration for imported goods. Generally fill in two copies (some customs require three copies of the customs declaration form). The items to be filled in the customs declaration form must be accurate, complete, and clearly written, and pencils cannot be used; all columns in the customs declaration form, where there are statistical codes stipulated by the customs, as well as the tariff code and tax rate, shall be filled in by the customs declarer with a red pen; each customs declaration Only four items of goods can be filled in the form; if it is found that there is no situation or other circumstances need to change the content of the form, the change form should be submitted to the customs in a timely manner.
Customs declaration form for export goods. Generally fill in two copies (some customs require three copies). The requirements for filling out the form are basically the same as those for the customs declaration form for imported goods. If the declaration is incorrect or the content needs to be changed but is not voluntarily and timely changed, and customs clearance occurs after the export declaration, the customs declaration unit should go through the correction procedures with the customs within three days.
Freight and commercial documents submitted for inspection with the customs declaration. Any import and export goods that pass through the customs must submit the completed customs declaration form to the customs at the same time, submit the relevant freight and commercial documents for inspection, accept the customs to check whether the various documents are consistent, and stamp the seal after the customs audit, As a proof of pick-up or delivery of goods. The freight and commercial documents submitted for inspection at the same time as the customs declaration include: sea import bill of lading; sea export bill of lading (need to be stamped by the customs declaration unit); land and air waybills; The seal of the customs declaration unit is required, etc.); the packing list of the goods (the number of copies is equal to the invoice, and the seal of the customs declaration unit is required), etc. What needs to be explained is that if the customs deems it necessary, the customs declaration unit should also submit for inspection the trade contract, order card, certificate of origin, etc. In addition, the goods that enjoy tax reduction, exemption or inspection exemption according to the regulations should apply to the customs and complete the formalities, and then submit the relevant certification documents along with the customs declaration form.
Import (export) cargo license. The import and export goods license system is an administrative protection means for the management of import and export trade. my country, like most countries in the world, also adopts this system to implement comprehensive management of import and export goods and articles. Commodities that must be submitted to the customs for import and export licenses are not fixed, but are adjusted and announced by the competent national authorities at any time. All commodities that should apply for import and export licenses according to national regulations must submit the import and export licenses issued by the foreign trade management department for inspection at the time of customs declaration, and they can only be released after passing the inspection of the customs. However, the import and export companies affiliated to the Ministry of Foreign Economic and Trade Cooperation, the industrial and trade companies affiliated to the departments approved by the State Council to engage in import and export business, and the import and export companies affiliated to the provinces (municipalities directly under the Central Government and autonomous regions) import and export commodities within the approved business scope. , It is deemed to obtain a license, exempt from obtaining a license for import and export goods, and can declare to the customs only with a customs declaration form; only when operating commodities outside the scope of import and export business does it need to submit a license for inspection.
Inspection and Quarantine System: The National Entry-Exit Inspection and Quarantine Bureau and the General Administration of Customs have implemented a new customs clearance system for inspection and quarantine goods since January 1, 2000. The customs clearance mode is “inspection first, then customs declaration”. At the same time, the entry-exit inspection and quarantine department will use the new seal and certificate.
The new inspection and quarantine system carries out “three inspections in one” for the former Health Inspection Bureau, Animal and Plant Bureau, and Commodity Inspection Bureau, and fully implements “one-time inspection, one-time sampling, one-time inspection and quarantine, one-time sanitation and pest control, one-time fee collection, and one-time distribution.” “Release with certificate” and the new international inspection and quarantine mode of “one port to the outside world”. And from January 1, 2000, the “entry goods customs clearance form” and “outbound goods customs clearance form” will be used for the goods subject to import and export quarantine, and the special seal for inspection and quarantine will be affixed on the customs clearance form. For the import and export goods (including transit transport goods) within the scope of the catalog of import and export commodities subject to inspection and quarantine by inspection and quarantine agencies, the customs shall rely on the “Incoming Goods Clearance Form” or “Outbound Goods Clearance Form” issued by the Entry-Exit Inspection and Quarantine Bureau at the place where the goods are declared. “Single” inspection and release, cancel the original “commodity inspection, animal and plant inspection, health inspection” in the form of release form, certificate and stamping the release stamp on the customs declaration form. At the same time, the entry-exit inspection and quarantine certificates were officially launched, and the certificates originally issued in the name of “three inspections” were all discontinued from April 1, 2000.
At the same time, since 2000, when signing contracts and letters of credit with foreign countries, the new system must be followed.
The customs requires the customs declaration unit to issue the “entry goods customs clearance form” or “exit goods customs clearance form”. On the one hand, it is to supervise whether the statutory inspection goods have been inspected by the statutory commodity inspection agency; basis. According to the “Law of the People’s Republic of China on Import and Export Commodity Inspection” and the “List of Import and Export Commodities Subject to Inspection by Commodity Inspection Institutions”, all import and export commodities listed in the “Category List” for statutory inspection shall be submitted to the commodity inspection agency before customs declaration. report for inspection. At the time of customs declaration, for import and export commodities, the customs shall check and accept them with the stamp affixed on the import goods declaration form issued by the commodity inspection agency.
In addition to the above-mentioned documents, for other import and export control goods stipulated by the state, the customs declaration unit must also submit to the customs the specific import and export goods approval documents issued by the national competent department, and the customs will release the goods after passing the inspection. Such as drug inspection, export signing of cultural relics, management of gold, silver and its products, management of precious and rare wild animals, management of import and export of shooting sports, hunting guns and ammunition and civil explosives, management of import and export of audio-visual products, etc. List.
(2) Inspection of import and export goods
All imported and exported goods shall be inspected by the customs, except for those specially approved by the General Administration of Customs. The purpose of the inspection is to check whether the content reported in the customs declaration documents is consistent with the actual arrival of the goods, whether there is any misreporting, omission, concealment, false reporting, etc., and to review whether the import and export of goods is legal.
The inspection of goods by the customs shall be carried out at the time and place specified by the customs. If there are special reasons, the customs may send personnel to inquire outside the specified time and place with the prior consent of the customs. Applicants should provide round-trip transportation and accommodation and pay for it.
When the customs inspects the goods, the receiver and consignor of the goods or their agents are required to be present and be responsible for handling the moving of the goods, unpacking and checking the packaging of the goods according to the requirements of the customs. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples of the goods. The custodian of the goods shall be present as a witness.
When inspecting the goods, if the goods under inspection are damaged due to the responsibility of the customs officers, the customs shall compensate the party concerned for direct economic losses in accordance with regulations. Compensation method: The customs officer shall truthfully fill in the “Report of the Customs of the People’s Republic of China on Inspection of Goods and Damaged Items” in duplicate, and the inspection officer and the party concerned shall sign and keep one copy for each. The two parties jointly agree on the degree of damage to the goods or the cost of repairs (if necessary, it can be determined with the appraisal certificate issued by the notary institution), and the amount of compensation is determined based on the tax-paid value approved by the customs. After the amount of compensation is determined, the Customs shall fill in and issue the “Notice of Compensation for Damaged Goods and Articles of the Customs of the People’s Republic of China”. From the date of receipt of the “Notice”, the party shall, within three months, receive the compensation from the Customs or notify the Customs of the bank account to transfer , Overdue Customs will no longer compensate. All compensation shall be paid in RMB.
(3) Release of import and export goods
For the customs declaration of import and export goods, after reviewing the customs declaration documents, inspecting the actual goods, and going through the formalities of tax collection or tax reduction and exemption, the owner of the goods or his agent can sign the release seal on the relevant documents. Pick up or ship goods. At this point, the customs supervision of import and export goods is considered to be over.
In addition, if the import and export goods need special handling by the customs for various reasons, they can apply to the customs for release on guarantee. The customs has clear regulations on the scope and method of guarantee.
Post time: Dec-14-2022