What is customs declaration, clearance and clearance?

What is customs declaration, clearance and clearance?

Customs declaration means that the owner or his agent declares to the customs when goods, luggage, postal items, and means of transport enter or exit the customs territory or the country, submit the required documents and certificates for inspection, and request the customs to go through relevant import and export procedures. . The documents and certificates that should be submitted when customs declaration is stipulated by my country's customs. There are: import and export goods declaration form, import and export goods license, commodity inspection certificate, animal and plant quarantine certificate, food hygiene inspection certificate and bill of lading, loading note, waybill, invoice, packing list, etc.

Customs clearance means that imported goods, export goods and transshipment goods must be declared to the customs when they enter a country's customs border or border, go through various procedures stipulated by the customs, and perform the obligations stipulated by various laws and regulations; only when the various obligations are fulfilled, Only after customs declaration, inspection, taxation, release and other procedures can be carried out, the goods can be released, and the owner or the declarant can pick up the goods. Similarly, various means of transport carrying import and export goods entering or leaving the country or transshipment also need to declare to the customs, go through customs formalities, and obtain the permission of the customs. During customs clearance, whether imported, exported or transshipped, the goods are under customs supervision and are not allowed to circulate freely.

Customs clearance means customs clearance, which is also called customs clearance by custom.

What documents do I need to submit for customs declaration?

When the importer and exporter declares to the customs, they need to submit the following documents:

1. Customs declaration form for import and export goods. General imported goods should be filled in in duplicate; goods that need to be written off by the customs, such as processing trade goods and bonded goods, etc., should be filled in special customs declaration forms in triplicate; if the goods need domestic tax refund after export, another special tax refund should be filled out. Customs declaration.

2. Invoice of goods. The number of copies is required to be one less than the customs declaration form, and the export of goods is entrusted to be sold abroad. The settlement method is to settle the foreign exchange with the exporting unit according to the actual sales amount after the goods are sold, and can be exempted from the export declaration.

3. Land waybill, air waybill, bill of lading for sea import and bill of lading for sea export. After examining the documents and the goods, the customs will sign and seal on the original freight bill and release it to return the customs declaration tribute, so as to pick up or ship the goods.

4. Cargo 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 from delivery.

5. Verification form for export receipts. When all export goods are declared to the customs, the foreign exchange administration department should submit the verification form for export foreign exchange receipts stamped with the seal of "Supervision of Foreign Exchange Collection", and fill in the verification number in the upper right corner of each export declaration form.

6. When the customs deems it necessary, the trade contract and the certificate of origin of the goods should also be submitted for inspection.

7. Other relevant documents. Include:

(1) For the goods approved by the customs for tax reduction and exemption, the tax reduction and exemption certificate signed by the customs shall be submitted, and foreign-funded enterprises in Beijing shall also submit the list of imported equipment issued by the customs for inspection;

(2) For the import and export of goods under the processing trade contract that has been filed with the customs, the "registration manual" issued by the customs shall be submitted for inspection.

Customs clearance for compensation trade

How to go through the registration and filing procedures with the customs for compensation trade?

The business units and production enterprises that implement the compensation trade contract shall apply to the customs for filing and registration within one month from the date of approval of the contract, and submit the following documents at the same time:

(1) Approval letter and contract filing certificate issued by the competent economic and trade department.

(2) The business license issued by the industrial and commercial administration department.

(3) A copy of the contract signed externally.

(4) Approval documents for export finished products that should be issued export goods licenses approved by the competent foreign trade and economic departments.

(5) Other documents and economic guarantees deemed necessary by the customs.

After reviewing the above-mentioned documents, the customs will record the compliance with the conditions of compensation trade, and issue the "Registration Manual for Processing, Assembly and Small and Medium-sized Compensation Trade Imported Goods" to handle the customs declaration procedures for the goods.

(6) How to go through customs declaration procedures for import and export goods under compensation trade?

When importing raw materials, spare parts, components and equipment for compensation trade, and exporting finished products, relevant foreign trade (industry and trade) companies and production companies should hold the Registration Manual and the completed goods declaration form 1 Form 3 A copy of the goods should be declared to the customs at the import and export place, and the relevant documents such as the waybill, invoice, packing list, etc. of the goods should be submitted for inspection.

(7) Equipment imported under the item of compensation trade shall be goods under customs supervision from the date of import to the time of full reimbursement.

Without the permission of the foreign trade and economic management department and the approval of the customs, no unit or individual may sell, transfer, sell or withdraw for other purposes without authorization. If it needs to be sold for any reason, it must be reported to the competent economic and trade department for permission, reported to the customs for approval, and paid customs duties according to the chapter; if it is a license-managed commodity, an import license should also be submitted.

(8) Can compensation trade products be transferred to a third party?

Yes, the Chinese and foreign parties stipulate in the compensation trade contract that the product will be resold to a third party designated by both parties, and the third party must sign and confirm the contract at the same time, but the Chinese party cannot sell it to a third party by itself or on behalf of a foreign businessman. If the compensation product is a commodity managed by the state, with export quotas and export licenses, it shall be reported to the Ministry of Economic and Trade for approval in advance.

(9) Can I continue to export products after the compensation trade contract is executed?

Yes. However, for the products that continue to be exported and the equipment and other materials purchased for export, the procedures should be handled as general import and export goods and cannot be used as compensation trade.

(10) Is it possible to engage in compensation trade for leasing imported equipment?

There are two situations for leasing imported equipment to engage in compensation trade:

A: After the leasing company leases or leases equipment and imports it, it shall pay taxes in accordance with the regulations.

B: If the leasing company is entrusted by a foreign businessman to lease equipment to import materials for processing and compensation trade, if the conditions of compensation trade are met, the customs will give corresponding preferential treatment.

(11) Can the finished products under the item of processing with imported materials be exported as compensation products?

If the finished product under processing with imported materials is used as compensation for the price of technical equipment or the principal and interest of credit provided by foreign investors, it is actually equivalent to purchasing the relevant imported technical equipment in cash, which does not meet the relevant regulations on compensation trade.

(12) After the compensation trade contract expires or is executed, how can I go through the verification and write-off procedures with the customs?

Within 1 month from the date of expiry of the compensation trade contract or the export of the last batch of finished products, the relevant units should truthfully fill in the application form for verification and cancellation (stamped by the unit) in the "Registration Manual" together with the customs at the port when the goods are imported. The stamped special customs declaration form for import and export goods shall be sent to the competent customs office for verification and write-off closing procedures.

(13) If there is a shortage of domestic raw materials, is it possible to import raw materials from abroad to produce finished products to reimburse the price of compensation trade equipment?

A feasibility study should be carried out before signing a compensation trade contract. The issue of raw materials is an important subject of feasibility studies. If the problem of raw materials cannot be solved, the foreign negotiation should be stopped, or the processing and assembly contract should be changed, and the imported equipment should be paid for by labor. If a contract has been signed and there is a sudden shortage of domestic raw materials, in order to fulfill the contract, raw materials must be imported from abroad, although the imported raw materials will be sold back to the foreign country as the finished product, which is of the nature of processing with imported materials, but no preferential import tax reduction or exemption can be given. If the import tax on raw materials is too high and the relevant enterprises cannot bear it, the customs may grant tax reductions and exemptions according to the provisions on processing with imported materials, provided that the importation of raw materials can be processed with the approval of the relevant authorities. For part of the equipment repaid, the customs will levy the import tax of the equipment.

Declaration period for import and export goods

The customs declaration period for import and export goods is clearly stipulated in the "Customs Law", and the customs declaration period for export goods is different from that for imported goods.

Except for customs authorization, the consignor or its agent of export goods shall declare to the customs 24 hours before loading. The purpose of making such a provision is to give the customs sufficient time to inspect the goods before loading, so as to ensure the normal operation of the customs work.

If the customs declaration is not made before this prescribed time limit, the customs may refuse to accept the customs declaration, so that the exported goods cannot be inspected, taxed and released by the customs, and cannot be loaded and transported, thus affecting the validity of the transport documents. obtain, even lead to delayed shipment, breach of contract. Therefore, it is necessary to go through the declaration formalities to the customs as soon as possible, so that the goods can be shipped on time.

The consignee of the imported goods or its agent shall go through the customs declaration formalities for the imported goods within 14 days from the date when the means of transport carrying the goods declares the entry into the country. The purpose of making such a regulation is to speed up port evacuation, to promote the early use of imported goods, to reduce errors and to prevent fraud.

If the customs declaration is not completed within the statutory 14 days, the customs will impose a late declaration fee. The collection date of the late declaration fee is 15 days from the date when the means of transport is declared to enter the country; for the transit goods, it is the 15th day from the date when the goods arrive at the destination; the 15th day. The deadline is the date of customs declaration. The daily levy rate of late declaration fee is 0.5% of the CIF value of imported goods, and the threshold is RMB 10. The formula for calculating the late payment fee is:

Total late declaration fee = CIF value of goods X number of days overdue X 0.5‰

If the consignee of imported goods fails to declare to the customs for more than three months from the date of declaration of the means of transport, the imported goods shall be collected and sold by the customs. After deducting transportation, loading and unloading, storage and other expenses and taxes, if there is still a balance of the proceeds, it shall be refunded upon application by the consignee within one year from the date of the sale of the goods; Except for inbound goods that are indeed wrongly unloaded or overflowed.