In import and export trade, what is the correct way to deal with the goods import and export declaration when it needs to be changed？In international trade, quality problems of imported and exported goods will also occur。Recently, we have also received many inquiries from businesses about exchange and customs clearance。So let's see how do we do that。
Management method
In order to solve the problem that international trade enterprises need to replace import and export goods due to quality problems, the customs has set up a special supervision method of non-cost offset goods (code 3100).。
Due to the damage, shortage, poor quality or inconsistent specifications of the import and export goods after the customs release, the shipper, carrier or insurance company of the import and export goods to compensate or replace the same as the original goods or in accordance with the contract。
For the original import and export goods without cost return, entry, supervision measures are other (code 9900)。
Filing time limit
The taxpayer shall, within the claim period stipulated in the original import and export contract, declare the import and export procedures of the goods with no cost to the Customs within 3 years from the date of import and export。
Formal declaration before customs declaration。
First of all, be prepared for the following:
For import and export goods without cost reimbursement, the original import and export goods should be returned and entered, the supervision method is filled in as other (9900), and the original import and export goods declaration form should be noted in the remarks column of the customs declaration form。If the import and export of non-cost offset goods are declared, the management measures will fill in the non-cost offset goods (3100), and indicate the declaration number of the original import and export goods and the original value of the import and export declaration number in the remarks column of the declaration form。
1. When importing goods without cost reimbursement, the following documents shall be submitted:
1.Original import declaration form;
2.The export declaration form for the exit of the original imported goods (the remarks column of the declaration form should indicate the declaration number of the original imported goods) or the certificate of abandonment of the original imported goods submitted to the customs for processing (due to the shortage of imported goods, there is no need to submit the goods without cost);
3.Payment of original duty on imported goods or exemption certificate;
4.A claim agreement between the buyer and the seller;
5.When the Customs deems it necessary, it shall also provide inspection certificates or other relevant supporting documents issued by qualified commodity inspection institutions on the damage, shortage, unqualified quality or inconsistent specifications of the original imported goods。
2. The export of goods without cost reimbursement shall submit the following documents at the time of customs declaration:
1.Original export declaration form;
2.The import declaration form of the original export goods returned to the country (the remarks column of the declaration form should indicate the declaration number of the original export goods, because of the shortage of the original export goods, there is no need to submit priceless export goods);
3.Demand note for original duty on export goods;
4.A claim agreement between the buyer and the seller;
5.When the Customs deems it necessary, it shall also provide inspection certificates or other relevant supporting documents issued by qualified commodity inspection institutions on the damage, shortage, unqualified quality or inconsistent specifications of the original export goods。
Tax collection。
No import duty shall be levied on imported commodities, and no import duty shall be levied on imported commodities.No export tax shall be levied on the export of goods without cost。
The original imported goods returned or exported shall be exempted from export duties。When the returned goods are imported into China, no import duties or customs duties shall be levied on the replaced export goods。