The consignee, consignor or his agent of import and export goods shall, in the process of import and export of goods, fill in the declaration form of import and export goods within the time limit stipulated by the customs, attach relevant freight and commercial documents, and provide documents approving the import and export of goods to declare to the customs. The main documents for customs declaration are as follows:
Customs declaration form for imported goods. Generally fill in two copies (some customs require a customs declaration form in three copies). The items filled in the customs declaration form shall be accurate, complete and clear, and pencils shall not be used; Where there are statistical codes, tariff codes and tax rates stipulated by the customs, the customs declarant shall fill them in red ink; Each customs declaration is limited to four kinds of goods; If it is found that there are circumstances or other circumstances that need to change the contents, it shall submit the change form 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 in the form are basically the same as those for the import goods declaration form. If the declaration is wrong or the contents of the declaration need to be changed without taking the initiative to change in time, the customs clearance will occur after the export declaration, and the customs declaration unit shall go through the correction procedures with the customs within three days.
Freight and commercial documents submitted with the customs declaration. When any import and export goods pass through the customs, they must submit the completed customs declaration form to the customs, and at the same time submit the relevant freight and commercial documents for inspection, and accept the customs to check whether the documents are in conformity, and affix their seals after inspection as proof of delivery or delivery. The freight and commercial documents submitted at the same time as the customs declaration are: ocean import bill of lading; Ocean export bill of lading (required to be stamped by the customs declaration unit); Land and air bills of lading; Goods invoice (the number of copies is less than the customs declaration, which needs the seal of the customs declaration unit, etc.). ); Packing list of goods (the number of copies is equal to the invoice, which needs the seal of the customs declaration unit), etc. It should be noted that if the customs considers it necessary, the customs declaration unit should also submit trade contracts, order cards, certificates of origin, etc. In addition, goods that enjoy duty reduction or exemption from inspection according to regulations should submit relevant supporting documents with the customs declaration form after applying to the customs and completing the formalities.
Import (export) goods license. The licensing system of import and export goods is a means of administrative protection to manage import and export trade. Like most countries in the world, China also adopts this system to implement comprehensive management of import and export goods and articles. Commodities that must submit import and export licenses to the customs are not fixed, but are adjusted and announced by the competent state department at any time. All commodities that should apply for import and export licenses according to state regulations must submit import and export licenses issued by foreign trade management departments at the time of customs declaration, and can only be released after passing customs inspection. However, the import and export commodities within the approved business scope of the import and export companies affiliated to the Ministry of Foreign Economic Relations and Trade Cooperation, the industry and trade companies affiliated to various places approved to engage in import and export business in the State Council, and the import and export companies affiliated to various provinces (municipalities directly under the Central Government and autonomous regions) are deemed to have obtained licenses, and they are exempted from obtaining import and export licenses, and only declare to the customs by customs declaration forms; Only when dealing in goods outside the scope of import and export business, it is necessary to submit the license for inspection.
Inspection and quarantine documents: The State 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 June 65438+ 10/day, 2000. The customs clearance mode is "apply for inspection first, then declare". At the same time, the entry-exit inspection and quarantine department will use new seals and certificates.
The new inspection and quarantine system integrates the original health inspection bureau, animal and plant bureau and commodity inspection bureau, and fully implements the working procedures of "one inspection, one sampling, one inspection and quarantine, one disinfection, one charge, one certification and release" and the new international inspection and quarantine model of "one export". From June 5438+1 October1day, 2000, the "Customs Clearance Form for Entry Goods" and "Customs Clearance Form for Exit Goods" will be activated for the goods subject to import and export quarantine, and the special seal for inspection and quarantine will be affixed to the customs clearance form. For import and export goods (including goods transported through customs) listed in the Catalogue of Import and Export Commodities subject to inspection and quarantine by entry-exit inspection and quarantine institutions, the customs shall release them by the entry-exit inspection and quarantine bureau at the place where the goods are declared, cancel the original release form and certificate in the form of commodity inspection, animal and plant inspection and sanitary inspection, and affix a release stamp on the customs declaration form. At the same time, the entry-exit inspection and quarantine certificate was officially launched, and all the certificates originally issued in the name of "three inspections" were stopped from April 1 2000.
At the same time, since 2000, when signing contracts and letters of credit with foreign countries, we must follow the new system.
The customs requires the customs declaration unit to issue a "customs clearance form for inbound articles" or "customs clearance form for outbound articles". On the one hand, it is to supervise whether the statutory inspection commodities have been inspected by the statutory commodity inspection authorities; On the other hand, it is the basis for import and export commodities to obtain taxation, tax exemption and tax reduction. According to the Law of People's Republic of China (PRC) on Inspection of Import and Export Commodities and the Catalogue of Import and Export Commodities Subject to Inspection by Commodity Inspection Authorities, all import and export commodities listed in the Catalogue of Statutory Inspection Commodities shall be reported to the commodity inspection authorities for inspection before customs declaration. When the import and export commodities are declared, the customs shall examine and release them with the seal stamped on the import goods declaration form of the "entry goods clearance form" and "exit goods clearance form" issued by the commodity inspection authorities.
Other documents: In addition to the above-mentioned documents, the customs declaration unit must also submit the specific approval documents of import and export goods issued by the competent state department to the customs, and release them after passing the customs inspection. Such as drug inspection, cultural relics export signing, gold and silver and their products management, rare wild animals management, import and export shooting sports, hunting guns and ammunition and civilian explosives management, import and export audio-visual products management, etc. (2) Customs inspection of import and export goods
(A) the principles of customs price review
The customs shall follow the principles of objectivity, fairness and unification when examining and determining the dutiable value of import and export goods.
(2) Customs value of imported goods
The customs value of imported goods shall be determined by the customs on the basis of the qualified transaction price, transportation and related expenses and insurance premiums before the goods arrive at the import place in People's Republic of China (PRC).
(3) Transaction value of imported goods
The transaction price of imported goods refers to the total price actually paid and payable by the buyer to the seller for importing the goods when the seller sells the goods to People's Republic of China (PRC) and China, and adjusted according to regulations, including direct payment and indirect payment.
The transaction price of imported goods shall meet the following conditions:
1. There are no restrictions on the buyer's disposal or use of the goods except for the restrictions on the resale area of the goods and the restrictions that have no substantial impact on the price of the goods as stipulated by laws and administrative regulations;
2. The price of imported goods shall not be affected by conditions or factors that make the transaction price of the goods uncertain;
3. The seller shall not directly or indirectly obtain any income generated by the buyer's sale, disposal or use of imported goods, or be able to provide objective and quantitative data for adjustment according to regulations;
4. There is no special relationship between the buyer and the seller, or although there is a special relationship, it does not affect the transaction price according to the regulations.
(four) the adjustment factors of the duty-paid price of imported goods
1. The following expenses of imported goods shall be included in the customs value:
(1) Commissions and brokerage fees other than purchase commissions borne by the buyer;
(2) When the customs value is determined by the buyer, the cost of the container regarded as a part of the goods;
(3) The expenses of packaging materials and packaging services borne by the buyer;
(4) The prices of materials, tools, molds, consumables and similar goods related to the production and sale of imported goods in People's Republic of China (PRC) and China provided by the buyer free of charge or at a lower cost, and the expenses of related services such as development and design abroad;
5. As a condition for the sale of imported goods in People's Republic of China (PRC), the royalties related to imported goods that the buyer needs to pay directly or indirectly to the seller or interested parties;
(6) The income directly or indirectly obtained by the seller from the buyer by selling, disposing of or using the goods after the goods are imported.
2. The following taxes and fees separately listed in the price of imported goods are not included in the customs value of the goods:
(1) Costs of construction, installation, assembly, maintenance or technical assistance incurred after the importation of goods such as factory buildings, machinery and equipment, except warranty costs;
(two) the transportation of imported goods after they arrive at the domestic import place and their related expenses and insurance premiums;
(3) Import duties, taxes collected by the customs on behalf of the import link and other domestic taxes;
(four) expenses paid for copying imported goods within the territory of China;
5. Domestic and foreign technical training and overseas inspection fees.
At the same time, eligible interest expenses are not included in the customs value.
(5) If the transaction price of the imported goods does not conform to the provisions, or the transaction price cannot be determined, the customs shall, after understanding the relevant situation and conducting price consultation with taxpayers, assess the customs value of the goods in the following ways in turn:
1. (valuation method of transaction price of the same goods) The customs shall examine and determine the valuation method of customs value based on the transaction price of the same goods sold in People's Republic of China (PRC) at the same time or about the same time as the imported goods;
(Valuation method of transaction price of similar goods) The customs shall examine and determine the valuation method of customs value based on the transaction price of similar goods sold to People's Republic of China (PRC) at the same time or at about the same time;
3. (Countervaluation Method) At the same time or at about the same time when the goods are imported, the customs will sell the imported goods and the same or similar imported goods to unrelated buyers in the first-class domestic sales, but the following items shall be deducted.
(a) the usual profits, general expenses and commissions paid when the goods of the same grade or kind are sold in the first-level sales link in People's Republic of China (PRC);
(two) the transportation of imported goods after they arrive at the domestic import place and their related expenses and insurance premiums;
(3) Import duties and other domestic taxes.
4. (Valuation Method for Calculating the Price) The customs shall review the valuation method for determining the customs value on the basis of the sum of the following items:
(1) Cost of materials and processing expenses used to produce the goods;
(two) the usual profits and expenses (including direct or indirect expenses) of selling goods of the same grade or kind to People's Republic of China (PRC);
(three) the transportation of goods before loading and unloading at the domestic import place and its related expenses and insurance premiums.
5. (Reasonable Valuation Method) When the customs cannot estimate the customs value of imported goods according to the above methods, it shall examine and determine the valuation method of the customs value according to the rules and principles and objective quantitative data.
After providing relevant information to the customs, taxpayers may apply for reversing the application order of items (3) and (4) of the preceding paragraph.
(6) Customs price review procedures
1. When the customs has doubts about the authenticity and accuracy of the declared price, or thinks that the special relationship between the buyer and the seller affects the transaction price, it will issue a Notice of Customs Price Inquiry, informing the taxpayers of import and export goods or their agents in writing of the reasons for the inquiry.
2. The customs shall examine the relevant materials or other evidence provided in writing by the taxpayers of import and export goods or their agents within the time limit. Under any of the following circumstances, the customs shall, after negotiating the price with the taxpayer, assess the customs value of the goods in accordance with the provisions:
(1) The taxpayers of import and export goods or their agents fail to provide further explanations within the time limit prescribed by the customs;
(2) If the customs still has reason to doubt the authenticity or accuracy of the declared price after examining the relevant information and evidence provided in writing by the taxpayers of import and export goods or their agents, the customs may not accept the declared price.
(3) The customs still has reason to believe that the special relationship between the buyer and the seller affects the transaction price after examining the relevant information and evidence provided in writing by the taxpayers of import and export goods or their agents. (3) Inspection of import and export commodities
Import and export goods shall be subject to customs inspection unless specially approved by the General Administration of Customs. The purpose of inspection is to check whether the contents declared in the customs declaration documents are consistent with the actual arrival situation, whether there are false reports, omissions, concealment and false reports, and whether the import and export of goods are legal. Customs inspection of goods shall be conducted at the time and place designated by the customs. If there are special reasons, with the prior consent of the customs, the customs may send personnel to make inquiries outside the specified time and place. The applicant shall provide round-trip transportation and accommodation and pay the fees.
When the customs examines the goods, it requires the consignee or consignor his agent to be present, and is responsible for moving 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 inspect, reinspect or take samples of the goods, and the goods custodian shall be present to witness.
After the inspection, the accompanying personnel shall sign the inspection record form for confirmation.
When inspecting the goods, if the goods are damaged due to the responsibility of the customs officers, the customs shall compensate the parties for the direct economic losses according to the regulations. Compensation method: Customs officers shall truthfully fill out the Report of People's Republic of China (PRC) Customs on Inspection of Goods and Articles Damage in duplicate, which shall be signed by both the customs officers and the parties, with each party holding one copy. The two parties * * * agree on the damage degree or repair cost of the goods (which can be determined by the appraisal certificate issued by the notary office if necessary), and determine the compensation amount based on the duty-paid price approved by the customs. After the amount of compensation is determined, the Customs will fill in the Notice of Compensation for Damaged Goods and Articles of People's Republic of China (PRC) Customs. After receiving the notice, the parties concerned shall collect compensation from the one-way customs within three months or notify the customs bank account for transfer, and the customs will not pay compensation after the deadline. Compensation will be paid in RMB. (4) Release of import and export goods
For customs declaration of import and export goods, after checking the declaration documents, checking the actual goods, and going through the formalities of collecting goods tax or reducing or exempting goods according to law, the consignor or his agent can sign the release stamp on the relevant documents before picking up or shipping the goods. At this point, the customs supervision of import and export goods ended. In addition, if import and export goods need special customs treatment for various reasons, they can apply to the customs for guarantee release. The customs has clear provisions on the scope and methods of guarantee.
Import declaration period
The time limit for customs declaration refers to the time limit stipulated by law for the consignee or his agent to declare to the customs after the goods arrive at the port.
According to the provisions of the Customs Law, the time limit for customs declaration of imported goods is 14 days from the date of declaration of means of transport, and the consignee or his agent shall declare to the customs; The imported goods shall be declared to the customs at the place of entry within 14 days, and must also be declared to the customs at the destination within 14 days from the date when the means of transport carrying the imported goods arrive at the destination; If the time limit is exceeded, the customs will levy a late fee. The purpose of stipulating the time limit for customs declaration of imported goods and collecting late payment fees is to urge the consignee of imported goods or their agents to declare in time by administrative and economic means, speed up port transportation and make imported goods put into production and use as soon as possible.
Documents to be attached to the declaration form of import and export goods:
(1) Contract;
(2) invoices;
(3) packing list;
(4) A copy of the business license of the enterprise.
(5) Cargo manifest (manifest);
(6) ocean bills of lading;
(7) Customs declaration authorization agreement;
(8) Import and export licenses;
(9) Processing trade manuals (paper or electronic data) and other relevant import and export documents required by the customs. The customs shall keep the original import and export license, and the remaining documents may be kept in copies or photocopies.
In order to unify the requirements for filling in the customs declaration form of import and export goods and ensure the data quality of the customs declaration form, this specification is formulated in accordance with the Customs Law and relevant laws and regulations.
Terms such as "customs declaration form" or "import declaration form" and "export declaration form" are generally used in this specification. When different requirements need to be interpreted separately, the following terms are used respectively:
1. Voucher for customs declaration entry: refers to the voucher filled in by the declaration unit according to the format specified by the customs, which serves as the basis for pre-entry of customs declaration (the existing customs declaration can be enlarged and used).
2. Pre-entered customs declaration form: refers to the customs declaration form entered in advance by the company, printed and transmitted to the customs through the Internet, and declared to the customs by the reporting unit.
3.EDI declaration form: refers to the declaration form in the form of electronic message declared by the reporting unit to the customs by EDI, as well as the written declaration form printed and supplemented afterwards.
4. Certificate of customs declaration: refers to the certificate provided by the customs in the form of customs declaration after verifying the actual entry and exit of goods, which serves as the certification document for the enterprise to handle relevant procedures with the tax and foreign exchange administration departments.
Matters needing attention for import customs declaration agents:
What import agents need to pay attention to most is the ownership of the goods. After negotiating with the import agent, the owner must sign an import agency agreement, clearly stating the ownership of the goods, so as to avoid disputes arising therefrom. However, import agents should also safeguard their rights and interests in a timely manner. There are countless disputes and legal cases arising from the failure to get due benefits after releasing goods to customers.
(1) After receiving the real documents from the customer, you should confirm the commodity code of the goods and then consult the customs tariff. Confirm the import tax rate. Confirm what supervision conditions the goods need, and if all kinds of inspections are needed, report them to the relevant institutions for inspection before customs declaration. Documents required for inspection: inspection application form, original box invoice, contract and import declaration form.
(2) When changing the bill, the general shipping company should be urged to send the manifest to the customs in time. If there are any problems, we should contact the customs manifest room to confirm whether the manifest has been transferred to the customs.
(3) When the customs requires unpacking inspection, it should contact the station in advance and deploy the machine to transfer the checked boxes to the station designated by the customs. (The site station shall confirm the container adjustment fee and unpacking fee in advance. )
2. If commodities are inspected according to law, inspection procedures shall be handled.
Where commodity inspection is required, the Application Form for Import Commodity Inspection (with official seal) and two customs declarations shall be used for registration before customs declaration, and the customs declaration shall be stamped with the commodity inspection registration stamp for customs clearance. The inspection formalities shall be handled at the final destination.
If factory inspection is needed, it is also necessary to apply for inspection on behalf of the inspection agency with the box invoice contract declaration form before customs declaration, and affix the release stamp on the declaration form for customs clearance. After customs clearance, the inspection procedure can be carried out in the freight yard.
3. After customs clearance, the customs will conduct the third inspection in the third inspection hall, and provide the packing list, invoice and contract declaration form to the inspection agency in the hall, which will apply for inspection on its behalf. Payment can be made at the unified window of the lobby after inspection, and the white bill of lading is stamped with the stamp of three inspections.
4. After the commodity inspection formalities are completed, go to the port hall to pay the port miscellaneous fees.
After the port miscellaneous fees are settled, the port will return the delivery to the consignee for delivery.
5. After all delivery procedures are completed, you can notify the storage yard contacted in advance to pick up the goods.
Precautions.
(1) First contact the harbor basin dispatching room to arrange the plan.
(2) According to the number of crates, contact the parking lot to clear enough vehicles within the time required by Hong Kong. Thereby avoiding the cost of stack transfer and storage.
(3) During the lifting of the box, relevant personnel in the field should check whether the box is seriously damaged. If yes, Hong Kong needs to sign the equipment handover form.
6. After the heavy containers are brought to the site from the storage yard, they should be removed in time during the free period to avoid container detention.
7. After the goods are cleared through customs, you can get the equipment handover form from the station to prove that the box is not damaged, and you can get the box from the shipping company or shipping agency for a fee.