In general,Customs declaration of import and export goodsThe procedures include import and export declaration, inspection, tax payment and customs clearance。
First, import and export declaration
Declaration means that in accordance with the provisions of the Customs Law and relevant laws, administrative regulations and rules, the consignee of import and export goods and the entrusted customs declaration enterprises, within the prescribed time limit and place, through electronic data and paper declaration form, report the actual import and export goods to the Customs and accept customs inspection。
First, the time limit for declaration
The consignee of imported goods shall declare to the Customs within 24 hours after the arrival of the goods in the customs supervision area, and within 14 days from the date of the declaration of entry of the means of transport。The Customs shall levy a late fee on those who fail to declare within the time limit。
The second is the declaration document
The documents to be attached to the import and export declaration include: contract, invoice, packing list, bill of lading, customs agent authorization agreement, import and export license and other import and export related documents。
Second, cooperate with the inspection
Inspection assistance refers to the behavior of importers and exporters to assist the customs inspection
One is to check the location
Inspection must be carried out in the customs supervision area。Before carrying out the inspection, the Customs must notify the consignee or agent of the import and export goods。
The second is the test method
The customs may conduct thorough inspections or random inspections
3. Pay Taxes
Import and export taxes refer to customs duties, consumption taxes, value-added taxes and other taxes levied by the customs according to law。
First, tariffs。
Taxes are divided into import taxes and export taxes
The duties imposed by a country's customs on imported goods as the object of taxation are called import duties。According to the different tax calculation methods, import tariffs can be divided into: AD valorem tax, specific volume tax, compound tax, sliding tax。At present, there are mainly two kinds of VAT and consumption tax levied by customs on behalf of imported goods。
Export duties refer to customs duties imposed on goods and articles leaving the country。The main purpose of export tax is to increase fiscal revenue;Limiting large exports of important raw materials to ensure domestic supply;Opposing transnational corporations' purchase of primary products from developing countries at lower prices;As well as increasing the production cost of foreign-processed products that mainly use domestic raw materials, thus weakening their competitiveness。
Fourth, complete the customs clearance procedures
Import and export goods declaration form is the import and export goods declaration officer to complete the customs procedures, customs issued the last procedure。