First of all, enterprises need to apply for the right to operate import and export, which is the basic premise of exporting foreign trade. To apply for the right to operate import and export, you need to submit relevant application materials to the local competent commercial department, including the basic information of the enterprise, business scope, registered capital, etc. After the approval of the competent commercial department, the certificate of import and export operation right shall be issued.
Secondly, enterprises need to negotiate contracts with foreign customers and sign export contracts. The contents of the contract shall include the commodity name, specification, quantity, price, payment method, delivery period and other terms. After the contract is signed, the enterprise needs to produce and deliver according to the contract.
Then, the enterprise needs to go through the export declaration formalities. Before the goods are exported, enterprises need to submit export declaration forms, contracts, invoices and other related documents to the customs for inspection and taxation. After passing the customs examination, the goods will be released and a customs declaration form for export goods will be issued.
In addition, enterprises also need to go through the formalities of collecting foreign exchange for export. After the goods are exported, the enterprise needs to collect foreign exchange payment according to the payment method agreed in the contract. Enterprises can choose to settle foreign exchange through banks, or handle export credit insurance and other businesses to ensure the safety of payment.
Finally, enterprises also need to go through the export tax refund procedures. If the goods exported by an enterprise meet the requirements of the tax refund policy, it may apply to the tax authorities for tax refund. The application for tax refund needs to provide relevant documents and materials. After the tax department has passed the examination and approval, the tax payable by the enterprise shall be refunded according to the policy.
To sum up:
Export foreign trade needs a series of procedures, such as handling import and export operation rights, signing export contracts, handling export customs declaration procedures, handling export foreign exchange collection procedures, and handling export tax refund procedures. The completion of these formalities and procedures will help to ensure the legality and smooth progress of export foreign trade activities, and also help to protect the interests and rights of enterprises.
Legal basis:
People's Republic of China (PRC) Foreign Trade Law
Article 9 provides that:
Foreign trade operators engaged in the import and export of goods or technologies shall register with the competent foreign trade department of the State Council or its entrusted institutions; However, unless the laws, administrative regulations and the provisions of the competent foreign trade department of the State Council do not require filing and registration. The specific measures for filing and registration shall be formulated by the competent foreign trade department of the State Council. If a foreign trade operator fails to register in accordance with the provisions, the customs shall not go through the formalities of customs declaration and clearance of import and export goods.
People's Republic of China (PRC) Customs Law
Article 24 provides that:
The consignee of imported goods and the consignor of exported goods shall truthfully declare to the customs and submit the import and export license and relevant documents for inspection. Goods whose import and export are restricted by the state shall not be released without an import and export license, and the specific measures shall be formulated by the State Council. The consignee of imported goods shall declare to the customs within 0/4 days from the date of entry of the means of transport, and the consignor of export goods shall declare to the customs within 24 hours after the goods arrive in the customs supervision area and before shipment, unless otherwise authorized by the customs. After the imported goods are picked up by the consignee or the exported goods are shipped and exported by the consignor, if the customs finds that the tax is undercharged or omitted, it shall make up the tax to the consignee or consignor within 1 year from the date of paying the tax or releasing the goods. If the consignee or consignor violates the regulations, the customs may pursue the collection within three years.