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Custom Declaration Process
publisherWilliam
time2015/01/02
- Customs declaration is one of the necessary links in fulfilling customs entry and exit procedures. Customs declaration refers to the process by which the consignee and consignor of import and export goods, the person in charge of inbound and outbound transportation, the owner of inbound and outbound goods, or their agents go through customs procedures for the entry and exit of goods, articles or transportation and related customs affairs.
Importers and exporters must submit the following documents when declaring to the customs:
1. Customs declaration form for import and export goods. General import goods should be filled out 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 for 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 and return the goods to the customs declarer, 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. include:
(1) For goods approved by the customs for tax reduction or exemption, a tax reduction or exemption certificate signed by the customs should be submitted, and foreign-funded enterprises in the Beijing area should also submit a list of imported equipment issued by the customs for inspection;
(2) Goods imported and exported under a processing trade contract that have been filed with the customs should be submitted to the "Registration Manual" issued by the customs for inspection.