I. Definition
Customs declaration is one of the necessary links to carry out the customs entry and exit procedures。Refers to the inbound and outbound means of transport, goods and articles of the consignee or consignor or their agents, when passing through the customs control port, the process of declaration and handling the relevant formalities in accordance with the law。
Second, the target of customs clearance can be divided into two categories: inbound and outbound transport vehicles and goods and articles
Due to the different nature, its customs clearance procedures are different。The means of transport such as ships, aircraft, etc., should usually be signed by the captain and captain of the arrival and departure declaration, submit the cargo list, air transport, sea waybill and other documents to the Customs declaration, as the basis for customs supervision of loading and unloading goods and passengers。For goods and articles, a customs declaration should be completed by the consignee or consignor or his agent in accordance with the nature of the transaction of the goods or the class of the goods, accompanied by the relevant statutory documents and commercial and transport documents for declaration。If it belongs to bonded goods, it should be declared according to the method of "bonded goods", and the corresponding items and supervision methods of the Customs are different from those of other trading methods。
3. The basic customs declaration documents include:
Original commercial INVOICE (INVOICE),
Original PACKINGLIST,
Duplicate contract (also known as method invoice or sales confirmation),
Customs declaration form,
Copy of customs declaration agreement,
Original verification slip。
According to the customs supervision conditions for export commodities, it is also necessary to provide corresponding certificates, such as commodity inspection certificates, export licenses, fumigation certificates, etc。
Fourth, the preparation and review of the fundamental documents should pay attention to the following points
a.The contents of the documents must be complete
Items to be displayed in the commercial invoice include: invoice number, contract number, date, name of the buyer's company, port of departure, port of destination, shipping mark, product name, quantity, unit price, total price, etc. The contents of each item must be consistent with each other。In the packing list, except unit price and total price need not be shown, other items are the same as the invoice。In addition, there are the number of packages, gross weight, gross weight, size (that is, volume), the original documents are not allowed to smear。
b.The contents of various documents must be compatible with each other, so as to be consistent only and consistent with documents
Documents should be sent to the acting customs declaration unit as soon as possible, in order to sort out the audit, the latest no later than two days before the port of port to send, if the documents can not be sent on time or the original documents have problems, and in a hurry to clear the customs, under normal circumstances, use a copy of the fax instead, by the customs agent "insurance" declaration, and then make up the original documents。
c.Fill out the customs declaration form
According to the pattern of the customs declaration form, the corresponding contents of the supply are entered by the customs declarant and transmitted through the customs EDI system。The data must be accurate and in strict agreement with the other orders。Otherwise, it will affect the return speed of the verification and customs declaration。
5. Detailed introduction of general goods entry and exit customs declaration process
a.申报
For general import and export goods, the consignee or consignor or the agent entrusted by him (hereinafter collectively referred to as the "declarant") shall declare to the Customs at the point of entry and exit with the following documents:
(1) "Entry and Exit (Entry) Goods Declaration Form" in five copies;
(2) The Import (export) Goods License (if it is included in the scale of the license processing, it needs to be submitted) or the approval document issued by the relevant competent authorities of the State,
(3) Bill of lading, shipment bill or waybill;
(4) Two copies of commercial invoice。For the imported goods subject to the collection tax, in addition to delivering one copy at the port of declaration, the foreign trade company that orders and accepts the payment for goods shall deliver one copy to the Beijing Customs that handles the collection tax business.
(5) Packing a single copy (for bulk goods or a single type, and the packaging content of the same package of goods can be exempted;
(6) Proof of tax reduction, exemption or exemption;
(7) Certificates issued by the State commodity inspection authority。(If the commodities are included in the national "import and exporter category list for inspection", the commodity inspection seal should be submitted or affixed on the "Import and Export Goods Declaration");
(8) For import and export goods listed in animal and plant quarantine, drug inspection, cultural relic identification or subject to the control of other countries, certificates issued by the relevant competent authorities at or above the provincial level must also be submitted for inspection;
(9) Transaction contracts, certificates of origin and other relevant documents and account books (when deemed necessary by the Customs);
(10) Letter of credit (only for exports to Hong Kong and Macao and using the letter of credit settlement method);
(11) Verification of export receipts。
b.Customs inspection and release
After checking the documents and checking the goods, the customs shall affix a release stamp on the shipping documents and return them to the customs declarant for picking up or loading the goods。
(1) After sending the declaration form to the Customs, the declarant may send the change form to the Customs if he finds that there is a mistake in filling in the form or needs to change the content for other reasons。After the export declaration, if there is a situation of customs withdrawal, it must handle the alteration formalities with the Customs within 3 days。
(2) For the consignment of foreign sales, the settlement method is to settle the exchange with the export unit according to the actual sales amount after the sale of the goods, and the invoice cannot be provided at the time of export of the goods, it can be exempted。
|
Focus on import customs clearance agent, agent import documents, ATA document declaration, temporary import and export agency services, export agent, export declaration, international freight forwarders;Please contact us at 400-888-0577 。 | Explain the export declaration business process in detail | Export declaration business process | |