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General trade export related issues

Back source: FAQ Time: 2020-08-26 15:01:39

Customs declaration means that the owner or his agent declares to the customs when goods, baggage, postal articles, and means of transport enter and exit the customs or the border, submit the required documents and certificates for inspection, and request the customs to go through the import and export procedures.


    my country Customs stipulates the documents and certificates that should be paid in customs declaration. There are: import and export cargo declaration form, import and export cargo license, commodity inspection certificate, animal and plant quarantine certificate, food hygiene inspection certificate, and bill of lading, loading order, waybill, invoice, packing list, etc.


    Customs clearance means that imported goods, export goods and transshipment goods entering a country’s customs or borders must declare to the customs, go through various procedures prescribed by the customs, and fulfill the obligations stipulated by various laws and regulations; only when fulfilling various obligations, go through customs declaration After inspection, taxation, release and other procedures, the goods can be released and the owner or declarer can pick up the goods. Similarly, various means of transport that carry import and export goods need to declare to the customs, go through customs formalities, and obtain permission from the customs. During the customs clearance period, the goods, whether imported, exported or transshipped, are all under customs supervision and are not allowed to circulate freely.


    Customs clearance means customs clearance, also known as customs clearance. What documents need to be submitted for customs declaration? When importers and exporters declare to customs,


    The following documents are required:


     1. Customs declaration form for import and export goods. General import goods should be filled in duplicate; for goods that need to be written off by the customs, such as processing trade goods and bonded goods, the special declaration form should be filled in triplicate; if the goods require domestic tax refund after export, a separate copy of special tax refund should be filled Customs declaration.


     2. Goods invoice. The number of copies required is one less than the customs declaration form. The export of goods is entrusted for overseas sales. The settlement method is to settle the foreign exchange with the export unit according to the actual sales amount after the goods are sold. The export declaration can be exempted.


     3. Land waybill, air waybill, bill of lading for seaborne imports and shipment form for seaborne export. After reviewing the documents and inspecting the goods, the customs signs and seals the original freight bill to release the customs declaration tribute, and then pick up or ship the goods.


     4. Goods packing list. The number of copies is the same as the invoice. However, bulk goods or single-variety packaged goods with the same packaging content can be exempted.


     5. Verification form for export receipts. When declaring all export goods, the export receipt verification form stamped with the "Supervision of Foreign Exchange Collection" should be submitted to the foreign exchange administration for inspection, and the verification number should 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 for inspection.


     7. Other relevant documents. Including: (1) For goods approved by the customs for tax reduction and exemption, a tax reduction or exemption certificate signed by the customs should be submitted, and foreign-funded enterprises in Beijing area need to submit a list of imported equipment issued by the customs for inspection; (2) those that have been filed with the customs Goods imported and exported under a processing trade contract shall be submitted to the "Registration Manual" issued by the customs for inspection. Regulations on the time limit for customs declaration The time limit for customs declaration refers to the time when the consignee or its agent declares to the customs after the goods are delivered to the port. According to the provisions of my country's customs law, the time limit for customs declaration of imported goods is 14 days from the date of declaration of entry of the means of transport. The consignee or its agent declares to the customs. If the declaration exceeds this time limit, the customs will collect a late declaration fee.


      The start date of late payment for imported goods is the 15th day when the means of transport declares entry, and the late payment for imported goods by mail is the 15th day after the recipient receives the notice from the post office. In addition, there are two recovery periods for delayed declaration fees for transiting imported goods: one is the fifteenth day from the day when the means of transport declares entry, and the other is the fifteenth day from the date when the goods are transported. The object of levying the late declaration fee is the consignee of imported goods or his agent. The daily levy amount is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. It should be noted that the CIF price of imported goods referred to here is the normal CIF price approved by the customs, and it is priced in foreign currencies. The customs shall convert it into Renminbi at the midpoint of the exchange rate quoted by the country on the date when the late declaration fee is levied. Delayed declaration fee is a kind of expense incurred when the consignee of imported goods or his agent declares to the customs beyond the legal time limit. It is not a fine. The delayed declaration fee receipt issued by the customs is not a fine notice. Customs stipulates the time limit for customs declaration and the collection of late declaration fees are to use administrative and economic means to prompt the timely declaration of imported goods, speed up port transportation, and enable the imported goods to be put into production and use as soon as possible. How to carry out the inspection of import and export goods? On the basis of accepting the declaration and reviewing the customs declaration documents, carry out actual proofreading and inspection of import and export goods. The purpose of inspection is to check whether the actual imported and exported goods are consistent with the content reported in the customs declaration documents, whether there are any misstatements, omissions, understatements, false statements, etc., to examine whether the import and export of goods are legal, and to determine the physical properties and chemical properties of the goods. nature. Import and export goods, except those exempted by the General Administration of Customs, shall be subject to customs inspection. Customs inspection of goods should generally be carried out at the time and supervision site specified by the customs. If there are reasons to require the customs to inspect outside the supervision site, it should be reported to the customs for approval in advance.


     The customs has the following requirements during inspection:


     1. The consignee or consignor of the goods or their agent must be present and be responsible for handling the removal, unpacking and packing of the goods according to the requirements of the customs.


     2. When the customs considers it necessary, it may conduct inspections, re-inspections or take samples, and the cargo management personnel shall be present as witnesses.


     3. Applicants should provide transportation and accommodation to and from, and pay related fees, and pay the fees in accordance with customs regulations. In addition, my country's Customs Law stipulates that when the customs inspects incoming and outgoing goods, it should compensate for the actual loss if the goods are damaged. At this time, the customs officer should truthfully fill in the "Report on Inspection of Goods and Articles Damaged" and sign it in duplicate, and the customs officer and the party concerned should keep one copy for each. The two parties jointly negotiate the extent of damage to the goods or repair costs, and determine the amount of compensation based on the dutiable value verified by the customs. All compensation shall be paid in RMB. Prerequisites for the release of customs goods According to the provisions of my country's customs law, except for goods specially approved by the customs, import and export goods can be released by the customs after the consignee and consignor have paid the tax or provided a guarantee. After the customs declares import and export goods, after reviewing the declaration documents, inspecting the actual goods, and going through the procedures for tax collection or tax reduction or exemption in accordance with the law, the relevant documents can be signed and released, and the owner of the goods or their agent can pick up Or shipping goods.


     It is worth noting that the release of import and export goods by port customs means:


    (1) For general trade import and export goods, customs supervision ends


    (2) For the goods that need to be transferred to the customs to continue to be supervised by other means, the goods enter another way of customs supervision; just for the goods that need to be transferred to another customs location, the supervision of Customs A ends and the supervision of Customs B begins.


    How to declare import and export goods In international trade, the import and export of goods must be declared to the customs. First, let’s talk about the declaration of imported goods:


    1. Time of declaration. The consignee of imported goods shall declare to the customs within 14 days from the day when the means of transport declares entry. If the customs declaration exceeds the prescribed time limit, the customs shall collect a demurrage fee on a daily basis from the 15th day; if the import goods are not declared to the customs for more than three months from the date of declaration of entry of the means of transport, the imported goods will be collected and sold by the customs.


    2. The documents to be submitted for declaration and the place of declaration. When declaring imported goods, two copies of the "Import Goods Declaration Form" should be filled in and the following documents should be attached: (1) permit; (2) bill of lading; (3) invoice; (4) packing list; (5) ) Proof of tax reduction or exemption. According to regulations, the consignee shall go through customs formalities at the customs where the goods enter the country.


    3. Customs review documents. After the customs accepts the declaration, it must first sign for the various documents, register the number of the declaration form, and approve it.


Note the date when the declaration is accepted; secondly, the documents submitted for reform must be carefully and carefully reviewed. If unqualified, the declaration unit shall be notified to supplement and correct in time.


    Let's talk about the declaration of export goods: 1. The time limit and place of declaration. When export goods leave the country, the consignor shall declare to the customs 24 hours before loading. Specifically, after the export goods are transported to warehouses and venues such as wharves, stations, airports, post offices, etc., they are generally declared to the customs 24 hours before the customs regulations. According to regulations, export goods should be declared by the consignor at the customs at the place of departure. 2. Documents required for customs declaration. Two copies of the "Declaration Form for Export Goods" should be filled out when declaring export goods and accompanied by shipping documents such as export licenses, invoices, and packing lists. After the customs accepts the declaration, it also needs to sign and review the documents. 3. The domestic product tax will be refunded for exported products. To apply for a tax refund, an export company must provide two documents and two invoices, namely, the export goods declaration form, the bank’s export settlement form and export sales invoice, and the export product purchase invoice; the enterprise entitled to the tax refund has the right to import and export and undertake the task of exporting foreign exchange. Foreign trade companies, industrial enterprises entrusted with export management rights to export self-produced products, tax refunds are also allowed. How to collect and refund tariffs The process of tariff collection is the process of tariff classification, tax rate application, price verification and tax calculation. The calculation method of import and export tariff is: tariff amount = duty-paid price * import and export tariff rate. The arrival and FOB prices of import and export goods are calculated in foreign currencies and shall be converted into Renminbi by the customs at the same price as the national exchange rate quoted on the day when the tax payment certificate is issued. According to regulations, the consignee of imported goods, the consignor of exported goods, and the owners of inbound and outbound goods are taxpayers of customs duties; at the same time, enterprises with the right to operate import and export businesses are also legal taxpayers. Taxpayers shall pay the tax to the designated bank within seven days from the day after the customs issuance of the tax payment certificate; if the tax is not paid within the time limit, the customs shall collect the total tax on a daily basis from the eighth day to the day when the tax is paid. The customs may order the guarantor to pay the tax or change the value of the goods for payment if the tax is still paid after more than three months. If necessary, it can notify the bank to deduct it from the guarantor or taxpayer’s deposit.


    There are three situations of tax refund:


    1. Replenishment. It means that after the release of import and export goods and inbound and outbound goods, when the customs finds under-collection or evasion of tax, it shall within one year from the date of payment of the tax or the release of the goods or articles. Supplementary levy from taxpayers.


    2. Pursue levy. It refers to the under-levying or omission of taxation caused by the taxpayer's violation of regulations, the customs can pursue the taxation within three years.


    3. Tax refund. It refers to the excessive taxes levied by the customs, which should be refunded immediately upon discovery; the taxpayer may request the customs to refund within one year from the date of payment of the tax, and it will not be accepted if it is overdue. When applying for a tax refund, the tax refund basis should be confirmed, the documents are complete, and the procedures are complete. The taxpayer should fill in the tax refund application, together with the original tax payment statement and other necessary documents, and send it to the original taxation customs for verification, and sign an opinion, indicating the tax refund reason and the tax refund amount. Unit tax refunds are all refunded by transfer, no cash refunds. For tax refund procedures, in addition to tax refund due to customs reasons, the taxpayer shall pay a handling fee of RMB 50 to the customs.


Originated from (Logistics Talent Network)