Import and export declarations

In the actual business of import and export trade, the vast majority of sellers are responsible for the declaration of export goods, and buyers are responsible for the declaration of imported goods. That is, the vast majority of trading companies only deal with the customs of their own countries. The following is a summary of China's basic customs declaration.
A. Customs units
The main system for Customs declaration of import and export goods is actually the customs registration and registration system. Any enterprise that handles the customs clearance procedures for import and export goods at the entry and exit ports of the People's Republic of China must apply for customs registration.
To perform customs declaration procedures for import and export goods, it must first be approved by the customs to become a customs declaration unit. Units that can be registered with the customs are divided into two categories, one is to apply for customs registration and registration units; the other is to apply for customs declaration registration units. Customs declaration and customs declaration registration shall be conducted at the Customs where the enterprise is located. Customs clearance shall be handled by the Customs declaration company and the Customs declaration enterprise. The Customs Clearance Officer shall be trained by the Customs, and the inspection shall be qualified and obtain the “Customs Clearance Certificate” issued by the Customs. "Can be engaged in customs declaration work.
(A) Customs Registration Registration Unit
The units that can apply to the Customs for customs declaration registration are: enterprises that have been approved to have the right to operate import and export trade; Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises; and those that have been approved by the customs to directly handle import and export formalities, external processing, assembly, and Small and medium-sized enterprises that compensate trade; they are approved by the Customs for the procedures for the handling of import and export goods.
Enterprises applying for registration for customs declaration shall submit relevant documents and materials to the customs: ( 1) A copy or photocopy of the documents approved by the economic and trade administrative department for their import and export business; ( 2) A copy of the business license issued by the administrative department for industry and commerce; 3. The financial guarantee issued by the bank or equivalent documents; 4 "Application for registration of customs declaration"; 5. Copy or photocopy of the certificate approved by the relevant department. The above content is issued to the "Customs Clearance" after the examination and approval of the customs. Certificate of registration."
(II) Units handling registration of customs declaration
Enterprises with legal personality may apply to the customs for registration of customs declarations, and submit relevant documents at the same time to the customs: business licenses issued by the administrative department for industry and commerce; applications for registration of customs agents; certificates of credit, if there is sufficient flow Assets or bank deposits, supporting documents for the timely payment of taxes on import and export goods, or financial guarantees issued by financial institutions to the financial institutions, or certificates of credit guaranteed by the notary office in the form of fixed assets mortgages. After the application has been approved and approved by the customs, a “Certificate of Customs Registration Registration” will be issued. After the enterprise has obtained the qualification of the Customs declaration unit, the full-time or part-time declaration agent can handle the formalities for the entry and exit of the goods.
The eligibility of the customs declaration unit shall be automatically terminated along with the revocation of the company that originally applied for becoming a customs declaration entity. If the content of the registration is changed, it shall be re-applied to the customs.
II. Declaration deadline
The time limit for customs declaration of import and export goods is stipulated in the "Customs Law", and the period for customs declaration of exported goods is different from the period for customs declaration of imported goods.
The consignor of export goods or his agent shall, in addition to the customs authorization, declare to the Customs 24 hours prior to loading . Such a provision shall be made to give the Customs sufficient time to examine the goods before loading to ensure The normal operation of the customs.
If customs declarations are not made before this deadline, the customs may refuse to accept declarations for customs clearance. In this way, export goods will not be subject to customs inspection, taxation and release, and will not be able to be loaded and transported, which will affect the procurement of transportation documents, even This leads to delayed shipment and violates the contract. Therefore, it should be handled as soon as possible to the Customs, so that it can be shipped in a timely fashion.
The consignee of the imported goods or its agent shall declare the formalities for customs clearance of imported goods within 14 days from the date of entry into the country by the means of transporting the goods for shipment. Such provision is made to expedite the port clearance and promote importation. The goods will be used as soon as possible to reduce errors and prevent fraud.
If the customs declaration formalities are not processed within 14 days of the statutory deadline, the Customs will impose a late payment. The date of receipt of the demurrage payment shall be 15 days from the day when the means of transportation is declared to enter the country ; The 15th day from the date of the land ; the import of the goods by post is the 15th day of the day of receipt of the notification from the post office . The deadline is the date of customs declaration. The daily rate of late payment is 0.5% of the landed price of imported goods . The threshold is RMB 10. The formula for calculating the deceleration is:
Total amount of demurrage = landed price of goods X number of days of delay X 0.5‰
If the consignee of the imported goods fails to declare to the customs for more than three months from the day when the means of transportation declares entry into the country, the imported goods shall be processed by the customs for withdrawal and disposal. After deducting the costs of transport, loading, unloading, storage, and taxes, the proceeds shall be deducted. If there is any remaining balance, the consignee shall apply for reimbursement within one year from the date of the sale of the goods; if there is no application within the specified time limit, it shall be turned over to the State Treasury. Except for imported goods that are incorrectly unloaded or overflowed.
Third, customs procedures
The whole process of customs declaration is divided into three stages: declaration, inspection and release.
(I) Declaration of Import and Export Goods
The import and export consignors of import and export goods, or their agents, shall fill out customs declaration forms for import and export goods in accordance with the format stipulated by the customs within the time limit specified by the customs when importing and exporting goods, and shall accompany the relevant freight and commercial documents. At the same time provide documents for approval of the import and export of goods, declare to the customs. The main documents for declaration are the following:
The declaration form for imported goods is generally completed in two copies (some customs require three declarations). The declaration form must be accurate, complete, and clearly written. Cannot use pencils; all columns in the customs declaration, where customs regulations The statistical code number, tax code number and tax rate shall be entered by the customs declaration officer in red; each customs declaration box shall be limited to four goods; if it is found that there is any situation or other circumstances require the change of the content of the report, it shall take the initiative and promptly Customs submits the change order.
The declaration form for export goods is usually filled out in duplicate (some customs require three copies). The fill request is basically the same as the declaration form of imported goods. If there is an error in the report, or if it is necessary to change the contents of the declaration and it is not taken, the export declaration is timely. After the retreat, the customs declaration agency should handle the correction procedures with the customs within three days.
Freight and commercial documents submitted with customs declarations. When any import or export goods pass through the customs, they must submit the completed customs declaration form to the customs and hand in the relevant freight and commercial documents and accept the customs to examine whether the various documents are Consistent, and stamped by the customs after inspection, as a certificate for the extraction or shipment of goods. With the customs declaration at the same time the shipping and commercial documents are: shipping import bills of lading; shipping export shipments (need to stamp the customs declaration unit); Land and air waybills; invoices for goods (the number of copies is one less than the number of customs declarations, stamping of customs declaration units, etc.); packing list of the goods (the number of copies is the same as the invoice, the stamping of the customs declaration unit is required), etc. If the customs deems it necessary, the customs declaration unit shall also inspect the trade contract, the order card, and the certificate of origin. In addition, the goods subject to reduction, exemption, or exemption from inspection shall be submitted to the Customs upon completion of the formalities after the application has been made. Single verification of the relevant documents.
Import (export) cargo permits and import and export cargo permit systems are administrative protection measures for the management of import and export trade. China, like most countries in the world, also adopts this system to import and export goods and goods. Implementation of comprehensive management. The goods that must be submitted to the customs for inspection of import and export goods licenses are not fixed, but are adjusted and announced at any time by the national competent authority. Goods that require the import and export license under national regulations must be submitted at the time of customs declaration. After the import and export license issued by the foreign trade administrative department is inspected and approved by the customs, it can be released. However, the import and export companies affiliated with the Ministry of Foreign Trade and Economic Cooperation have the approval of the State Council to carry out the import and export business. Trade companies and import and export companies affiliated with each province (or municipality directly under the Central Government, autonomous region), who import and export commodities within the scope of their approved operations, are deemed to have obtained licenses, are exempted from import and export licenses, and can declare to the customs only by way of customs declarations; Only when the goods outside the scope of the import and export business are required to submit the inspection license.
Inspection and quarantine system: Exit Inspection and Quarantine and General Administration of Customs from 2000 January 1 implementation of the new system of inspection and quarantine clearance of goods, customs clearance mode is "first post-mortem report, after the declaration" while the entry-exit inspection and quarantine departments will. Enable new seal, certificate.
The new inspection system for the original Health Inspection Bureau, the Bureau of Animal and Plant Inspection Bureau "three seized one" fully push the line "once inspection, sampling time, an inspection and quarantine, a health and quarantine treatment, a charge, a issuing release "of work rules and" an outside "the internationally accepted a new inspection and quarantine mode. and from January 1, 2000, to enable the implementation of the import and export of goods and quarantine" Immigration Customs clearance of goods "and" exit of goods Note ", and stamped with the special seal on the inspection and quarantine of customs formalities, the inclusion of" entry-exit inspection and quarantine agencies in the implementation of import and export goods inspection and quarantine of import and export commodities' range (including transit goods), all customs with the declaration of goods to exit inspection and Quarantine issued "Immigration customs clearance of goods" or "exit customs clearance of goods" issued to cancel the original "commodity inspection, plant quarantine, sanitation inspection" to release a single, added to the certificate and declaration cover release form chapters clearance, while the official opening of entry-exit inspection and quarantine certificate, the original certificate in the name of "three inspections" Foreign issued since April 1, 2000 shall be suspended.
At the same time, since the signing of the contract from 2000 , all letters of credit must be handled in accordance with the new system.
The Customs requires the customs declaration unit to issue an " entry customs clearance order " or " clearance declaration for exit goods " . On the one hand, it is to supervise whether the statutory inspection commodities have passed the statutory inspection by the commodity inspection authorities; on the other hand, they obtain the taxation, exemption, and tax reduction of import and export commodities. According to the "People's Republic of China Import and Export Commodity Inspection Law" and the "List of Import and Export Commodity Inspection Forms Subject to Inspection by Commodity Inspection Institutions", all import and export commodities that are included in the statutory inspections of the "Category List" should be submitted before the declaration. commodity inspection agency for inspection. when customs, import and export of goods, Customs upon inspection agency issued "Immigration Customs Clearance of goods" and stamped on the declaration "exit Customs Clearance of goods" imported goods seal of acceptance.
In addition to the above-mentioned documents, the customs declaration agency must also submit to the customs the specific import and export goods approval documents issued by the competent national authority, which shall be released after the customs inspection is satisfactory. Such as drugs. Inspection, the export of cultural relics, the management of gold and silver and its products, the management of rare and precious wild animals, import and export shooting sports, the management of hunting firearms and ammunition, and civil explosives, and the management of imported and exported audiovisual products are all included in this list.
(B) Inspection of import and export goods
Import and export goods shall be subject to Customs inspection except those specially approved by the General Administration of Customs. The purpose of the inspection is to check whether the contents reported in the customs declaration document are in accordance with the actual arrival, whether there is any misstatement, omission, obituary, and falsification. In the case of newspapers, etc., it is examined whether the import and export of goods are legal.
Customs inspection of goods shall be conducted at the time and place specified by the Customs. If there are special reasons, the Customs may, upon prior written approval from the Customs, send personnel outside the prescribed time and place for enquiries. The applicant shall provide transportation to and from the accommodation and pay fees. .
When the customs examines the goods, it requires the receipt of the goods, the consignor or his agent must be present, and is responsible for handling the movement of the goods, dismantling the boxes and checking the packaging of the goods, etc. as required by the customs. The Customs may, if it deems it necessary, open the way. After inspection, re-inspection or sample extraction, the custodian of the goods shall be present as a witness.
When inspecting the goods, the Customs shall compensate the parties for direct economic losses in accordance with the provisions of the Customs due to the responsibility of the Customs officers responsible for the damage of the inspected goods. Indemnification method: The Customs Officer shall truthfully fill out the "Report of the Customs of the People's Republic of China for Inspection of Goods and Damage of Goods". In two cases, both the inspection officer and the parties sign their names, leaving one for each. Both parties jointly negotiate the damage or repair cost of the goods (if necessary, they can be determined by the certification certificate issued by the notary office), based on the customs-validated duty-paid price. The amount of compensation shall be determined. After the amount of compensation is determined, the Customs shall fill out the “Notice on Damages of Goods and Articles Repared by the Customs of the People's Republic of China”. The party shall receive a payment or receive a one-off payment within three months from the date of receipt of the “Notice”. The bank account informs the customs for the allocation. The overdue customs will no longer pay compensation. The indemnities will be paid in renminbi.
(III) Release of import and export goods
Customs declaration of import and export goods, after verification of customs declaration documents, inspection of actual goods, and after completing the procedures for the collection of taxes and fees or reduction or exemption of taxes in accordance with the law, the release of a stamp on the relevant documents, the owner of the goods or his agent The goods are extracted or shipped. At this time, the supervision of the import and export goods by the customs is completed.
In addition, if the import and export goods need special handling by the customs for various reasons, they may apply to the Customs for guarantee release. The Customs has clearly stipulated the scope and methods of the guarantee.