進出口報關業務 Import and export customs clearance
2024-07-03
196
Import and export customs declaration is like a key to open the door of the world, playing an important role in international logistics and trade, it is serious and solemn. We specialize in providing you with convenient and fast customs clearance services, so that your every export smooth release. The strength of the agency export tax rebates, foreign exchange collection, for you to point out the direction of the trade road.
Agent export customs clearance commodities: lamps, clothing, footwear, bags, iron products, toys, Christmas supplies, handicrafts, daily-use hardware, wood products, ceramics, electronic products, furniture, machinery and accessories, and other general non-state-restricted commodities. In recent years to adapt to the needs of the market, we continue to develop and innovate, in the export of ceramics, furniture, LED lights, Christmas supplies, toys, electronic products, etc., we gradually formed their own core competitiveness.
1.What is import customs declaration 2.The way of import customs declaration 3.The procedure of import customs declaration 4.The formalities required for import customs declaration 5.Import customs declaration documents 6.The period of import customs declaration 7.Import customs declaration precautions
1.What is the import declaration
Import declaration refers to the consignee or its agent to the Customs declaration of import procedures and payment of import duties of legal behavior. Customs according to the declaration of the declarant, according to law for customs inspection. Customs can only release the goods after inspection.
2. The way of import customs declaration
Import customs declaration should be divided into general trade imports and imports of import processing enterprises in these two ways.
First of all, general trade imports. General trade imports, first of all, to determine the payment method, is T / T, or L / C it, if it is L / C, it is necessary to open a letter of credit, and so open the letter of credit, to determine the import of the ship, and so the ship to the later. Begin to import the operation.
1. The first thing is to get the foreign customer's bill of lading, invoice, packing list, purchase contract, if the goods are imported from South Korea and Japan, there must also be non-wooden packaging certificate.
2. First of all, we should take the bill of lading to the shipping company to change the single, that is, take the bill of lading to change the bill of lading from the shipping company back to the batch of goods, that is, the manifest. Above has your company imported goods detailed shipping information.
3. Need to do commodity inspection of imported goods in advance, but also to the Commodity Inspection Bureau to do commodity inspection, in fact, the single and commodity inspection should be carried out in advance. If the imported goods do not need commodity inspection, it is not necessary. In fact, you need to import goods do not need commodity inspection you let your forwarder to help you find out, you can also check, through the commodity code book.
4. And so after the single, if you need commodity inspection is also carried out commodity inspection, then fill out the import declaration to the freight forwarder for customs clearance, customs clearance information to be used is: invoices, packing lists, purchase contracts, from the shipping company back to the bill of lading, customs clearance and inspection of power of attorney, customs declaration of imported goods, if you need to commodity inspection of commodity inspection certificate, as well as other special goods Customs need to provide the documents, such as the automatic import license, etc..
5. General trade in imported goods to pay import duties and value-added tax, so in order to speed up the import of customs clearance, it is best to open a verbal check, (but this way of general business finance will not agree) and so on the Customs and Excise Department to play the payment of the book after the bill, we have to write a check. General imported goods to the customs who have to pay by check. Payment of customs duties is generally to the Bank of China, and so after the payment of customs duties, the bank will give you in the payment book above the bank's seal.
6. to pay the book to the freight forwarder, and then by the freight forwarder to the customs clearance release. This is generally referred to as a release.
7. Customs receive tariffs after the bill of lading will be stamped on the Customs release, take this bill of lading to the shipping company where the terminal to pick up goods. (This is generally referred to as the second release)
Import of imported materials processing trade, the general program is similar. The only difference is to do the manual first. (On the handling of manuals have time to open up another topic) is divided into processing manuals and processing manuals. Customs declaration with the manual of processing trade, plus the general trade a few port of the information required for customs clearance.
Then there is the payment of customs duties, because there is a manual, so if you import goods are duty-free, only the deposit, some need to pay the full amount of the deposit, that is, 100% of the deposit, and some only pay 100 yuan of the deposit. These deposits and so on your manual above all the imported materials nuclear export finished products are out of the end, then you have to write off, write off the end of your deposit will be returned to you no less than a penny. The same operating procedures as the customs duties paid in general trade. Only one is the tariff, one is the deposit.
3. Import customs clearance procedures
Usually, the import customs clearance procedures are divided into declaration, inspection, taxation and release of four steps.
1. Declaration
At present, the Customs accept the declaration of the general way there are three: oral declaration, written declaration and electronic data interchange declaration, of which the latter two forms of declaration is the main.
In accordance with China's "Customs Law", the declaration of imported goods for the period of 14 days from the date of entry of the means of transportation, more than 14 days of the period of time is not declared to the Customs, the Customs and Excise Department levied a daily CIF (or CIP) price of imported goods of 0.5 per cent of the late fee. More than 3 months not declared to the Customs, except for special reasons, the Customs will be withdrawn from the goods sold, the proceeds of the price in the deduction of transportation, loading and unloading, storage and other costs and taxes still remaining after the sale of goods within 1 year from the date of the application of the consignee to be returned; no one to apply for the overdue, to be surrendered to the Treasury. The specific procedures for declaration are: after the arrival of imported goods, the declarant fills in the declaration of imported goods to the Customs according to the import documents.
In the declaration, the declarant in addition to fill in the imported goods declaration, but also must submit the following documents to the Customs: bill of lading, loading list, waybill, invoice, packing list, insurance policy, imported goods license. If necessary, should also be submitted to the Customs inspection of the order contract, the origin of the purchase and transportation certificate and other documents. Customs received the above documents, should be carefully examined to check whether the declared imported goods in line with relevant state regulations.
2. Inspection
Customs to the audited documents as the basis for customs supervision in the customs premises (including ports and terminals, stations, airports, post offices, etc.) of the declared imported goods for inspection to check whether the single material is consistent. Customs inspection, the declarant should be sent to the scene to assist the customs work.
3. Taxation
The consignee of imported goods or its agent to receive the customs tax payment certificate, should be within the specified period of time to pay import taxes. China's "Customs Law" on imported goods tax period with the same export goods. The duty-paid price of imported goods is the normal C1F price determined by the Customs, and when the C1F price cannot be determined, the duty-paid price will be assessed by the Customs.
The basic formula for calculating import tariff is: import tariff amount = duty-paid price x tariff rate
The following points should be noted when calculating the customs duty:
1) The form of import duty payment is in RMB. If the imported goods are transacted in foreign currencies, the customs shall convert the imported goods into RMB in accordance with the mid-price of buying and selling of the RMB foreign exchange rate announced by the State Foreign Exchange Administration on the date of issuance of the certificate of payment of duty. RMB foreign exchange rate table is not included in the foreign currency, according to the exchange rate determined by the State Administration of Foreign Exchange converted into RMB.
2) The duty-paid price is calculated up to RMB, and rounded up to the nearest RMB. The amount of customs duty is calculated up to the cent, and rounded up to the nearest cent.
3) The amount of customs duty for a single shipment is exempted if it is less than RMB 10 yuan.
4 Formalities required for import customs declaration.
Customs declaration is a very complex and specialized work.
Generally have the qualification of customs declaration by the freight forwarding enterprises for the corresponding customs declaration procedures. Customs brokerage is divided into two forms of direct and indirect agents. The following consignee or consignor entrusted to the agent for import inspection and customs clearance procedures required for importers to refer to.
First, pick up: the importer or foreign company by phone or fax to notify the import department personnel goods are about to enter the customs, the operator sends a car to the importer to pick up customs clearance documents. The principal should provide the freight forwarder with the real situation of the commissioned customs clearance matters.
Second, customs declaration: customs broker in the receipt of customs clearance documents, first audit, after the audit is correct to the customs clearance.
Third, out of the tax: in the customs audit, will automatically hit an import tariff tax bill and VAT tax bill, the customer directly pay the tax, or by the freight forwarding agent on behalf of the advance tax. For imported goods in transit, the tax will be levied according to the exchange rate and tax rate on the day when the goods arrive at the customs office of the place of shipment.
Inspection: After the payment of tax, we will wait for further instructions from the customs. If the customs need to inspect the goods, the customs broker and customs officials to jointly inspect the goods, after passing the inspection, the goods can be released.
V. Delivery: According to the requirements of the importer, the freight forwarder can send a car to deliver the goods to the designated place.
Sixth, cost accounting: in this ticket of goods successfully cleared and safely arrived at the importer's designated location, the late cost accounting.
VII. The costs incurred by the freight forwarder for import customs clearance are as follows: transportation fees, customs clearance fees, tax advances, operating expenses, storage fees, etc.
VIII, the original export goods returned into the country, the original consignee or consignor or their agents should fill out the import declaration of goods, as well as proof of insurance companies, carriers overloading, omission of unloading certificate and other relevant materials. The original export goods have been issued by the Customs and Excise Department export tax rebate declaration, should be returned to the original export tax rebate declaration or "return of export commodities have been tax reimbursement certificate", the Customs and Excise Department to verify that there is no error, inspection and release of the goods into the country.
In addition, importers should pay attention to the declaration period of the goods. Customs regulations, imported goods should be l4 days from the date of entry of the means of transportation for declaration. If the late declaration, the Customs and Excise Department from the l5th CIF daily levy 0.05% of the late fee. If more than 3 months is still not declared, the Customs and Excise Department will sell the goods, after deducting various costs, the remaining balance to the State Treasury.
5 import declaration documents
Importers are required to submit the following documents when declaring to Customs:
1, imported goods declaration
General imported goods should be filled out in duplicate; need to be written off by the Customs of goods, such as processing trade goods and bonded goods, etc., should be filled out in triplicate special declaration; goods exported to the domestic tax rebate, should be filled out another special declaration for tax rebate.
2. Goods invoice
Requirements for the number of copies less than a customs declaration, the import of goods entrusted to the domestic sales, settlement is to be made after the sale of goods according to the amount of actual sales to the export unit of foreign exchange settlement, import customs clearance can be exempted from payment.
3, bill of lading
Land transport orders, air transport orders and sea imports of bills of lading and sea exports of loading orders, Customs in the review and inspection of the goods, in the original freight bill on the seal of release returned to the customs broker, with the pickup or shipment of goods.
4, the goods packing list, the number of copies of the same invoice
Bulk cargo or a single species and packaging content of the same piece of goods can be exempted.
5、If the importer entrusted customs declaration instead of personal declaration
Must be accompanied by a customs declaration power of attorney, inspection commission.
6, the necessary documents
Customs deems necessary, should also be submitted to the trade contract, certificate of origin of goods, endangered species certificate, non-epidemic certificate of origin.
7, other relevant documents
Include:
(1) approved by the Customs and Excise Department to grant tax reductions, tax-free goods, should be submitted to the Customs and Excise Department to sign the certificate of tax reduction or exemption, foreign-funded enterprises in Beijing need to submit another list of imported equipment issued by the Customs and Excise Department;
(2) has been filed with the Customs import and export of goods imported and exported processing trade contracts, should be submitted to the Customs issued by the "registration manual".
6 Period of Import Customs Declaration
Editor
The period of customs declaration refers to the time limit for the consignee or his agent to declare to the Customs after the goods are delivered to the port as stipulated by the law.
According to the provisions of the Customs Law, the deadline for customs declaration of imported goods is 14 days from the date of declaration of entry of the means of transportation, the consignee or his agent to the Customs; transshipment of imported goods in addition to 14 days to the Customs of the place of entry, but also in the means of transportation of imported goods to arrive at the place of destination of 14 days from the date of the Customs of the place of destination of customs declaration; more than this period of time to declare the customs clearance, the Customs levied a late fee. Imported goods to set the deadline for customs clearance and the imposition of late charges in order to use administrative and economic means to promote the consignee of imported goods or their agents to declare in a timely manner to speed up the port clearance, so that the imported goods into production and use at an early date.
7 import customs declaration notes
1. Import customs declaration documents (packing list, invoice, trade contract) and all other documents must be consistent with the actual goods
2. The name of the goods on the packing list, invoice, trade contract and other documents must be the same and consistent with the name of the actual goods.
3. The weight and square number of the goods on the packing list should be the same as that on the bill of lading, and should be consistent with the actual goods.
4. There should be a contract number on the contract and an invoice number on the invoice.
5. Wooden packaging needs to have IPPC labeling on the wooden packaging.
6. Imported goods from South Korea and Japan, but also non-wooden packaging certificate.
7. Where the import of the following nine categories of goods must be pre-declared five days in advance:
Automobile parts; chemical products; high-tech products; machinery and equipment; drugs; a number of food; a number of building materials; steel; motorcycle parts.
8. Where the import of old printing machinery, the import age can not exceed 10 years, more than 10 years the state does not allow the import of
9. Where the import of generator sets, the working efficiency can not exceed 15,000 hours, the age can not exceed 8 years
10. Old medical equipment, the state does not allow imports
進出口報關像一把打開世界大門的鑰匙，在國際物流貿易中發揮重要作用，它嚴肅而莊重。我們專業為你提便利快捷的通關服務，讓您的每次出口順利放行。實力代理出口退稅，代收外匯，為您貿易路上指明方向。
代理出口報關商品：燈具、服裝、鞋類、箱包、鐵制品、玩具、圣誕用品、工藝品、日用五金、木制品、陶瓷、電子產品、家具、機器設備及配件等一般非國家限制性的商品。近年來適應市場的需求，我們不斷開拓創新，在出口陶瓷，家具，LED燈、圣誕用品、玩具、電子產品等方面，我們逐漸形成自己的核心競爭力。
1什么是進口報關 2進口報關的方式 3進口報關的程序 4進口報關需要的手續 5進口報關單證 6進口報關的期限 7進口報關注意事項
1什么是進口報關
進口報關是指收貨人或其代理向海關申報進口手續和繳納進口稅的法律行為。海關根據報關人的申報，依法進行驗關。海關經查驗無誤后，才能放行。
2進口報關的方式
進口報關應該分為一般貿易進口和進料加工企業的進口這兩種方式。
首先說一下一般貿易進口。一般貿易進口，首先要確定付款方式，是T/T呢，還是L/C呢，如果是L/C，那就要先開證，等開完信用證后，確定進口的船期，等船到以后。開始進行進口的操作。
1.首先是要得到國外客戶的提單，發票、箱單、購買合同，如果是從韓國和日本進口貨物的話，還必須要有非木質包裝證明。
2.首先要拿提單到船公司去換單，也就是拿提單去從船公司換回該批貨物的提貨單，也就是艙單。上面有你們公司進口貨物的詳細的船務信息。
3.需要提前做商檢的進口貨物，還要到商檢局做商檢，實際上換單和商檢應該提前進行。如果進口的貨物不需要商檢，那就不用了。實際上你進口的貨物需要不需要商檢你讓你們的貨代幫你查一下就知道了，也可以自己查，通過商品編碼書。
4.等換完單以后，如果需要商檢的也進行商檢了，那填好進口報關單給貨代進行報關，報關所要用的資料是：發票、箱單、購買合同、從船公司換回的提貨單、報關報檢委托書、進口貨物報關單、如果需要商檢的還有商檢證以及其它特殊貨物海關需要提供的單證，如自動進口許可證等。
5.一般貿易進口貨物要交進口關稅以及增值稅，所以，為了加快進口通關的力度，最好 是開一張口頭的支票，（不過這種方式一般企業的財務不會答應的）等海關打出繳款書以后，就要開支票。一般進口貨物給海關的誰都要用支票交的。交關稅一般是 到中國銀行，等交完關稅以后，銀行會給你在繳款書上面蓋銀行的章。
6.把交款書交給貨代，然后由貨代給海關通關放行。這就是一般所說的一次放行。
7.海關收到關稅以后會在提貨單上蓋海關的放行章，拿著這個提貨單到船公司所在的碼頭提貨。（這就是一般所說的二次放行）
進料加工貿易的進口，其大體的程序差不多。唯一不同的是要先辦手冊。（關于手冊的辦理有空再另辟主題）分為進料加工手冊和來料加工手冊。報關的時候要用加工貿易的手冊，再加上一般貿易幾口所需的資料進行報關。
再就是繳關稅，因為有手冊，所以如果你進口的貨物是免稅的，只繳保證金，有的是需要 繳全額的也就是100%的保證金，有的只繳100元的保證金。這些保證金等你的手冊上面的所有進口料件核出口成品都出完了，那就要核銷，核銷完了你繳的保 證金會一分不少的退回給你。和一般貿易所交的關稅的操作程序一樣。只不過一個是關稅，一個是保證金。
3進口報關的程序
通常情況下，進口報關程序分為申報、查驗、納稅及放行4步。
1．申報
目前，海關接受申報的方式一般有3種：口頭申報、書面申報及電子數據交換申報，其中以后兩種申報形式為主。
按照我國《海關法》的規定，進口貨物的申報期限為自運輸工具進境之日起14曰內，超 過14日期限未向海關申報的，由海關按日征收進口貨物CIF(或CIP)價格的0．5‰的滯報金。超過3個月未向海關申報的，除有特殊原因的以外，由海關 將貨物提取變賣，所得價款在扣除運輸、裝卸、儲存等費用和稅款后尚有余款的，自貨物變賣之日起1年內，經收貨人申請，予以發還；逾期無人申請的，上繳國 庫。 申報的具體手續是：進口貨物到貨后，申報人根據進口單據填寫進口貨物報關單向海關申報。
在報關時，報關人除填寫進口貨物報關單外，還必須向海關交驗下列單證：提貨單、裝貨 單、運單、發票、裝箱單、保險單、進口貨物許可證。必要時，還應向海關交驗訂貨合同、產地購運證明及其他文件。 海關收到以上單證后，應進行認真審核，以 檢查所申報的進口貨物是否符合國家的有關規定。
2．查驗
海關以經過審核的單證為依據，在海關監管場所(包括口岸碼頭、車站、機場、郵局等)對所申報的進口貨物進行檢查，以核對單物是否相符。海關查驗時，報關人應派人到現場協助海關工作。
3．納稅
進口貨物的收貨人或其代理人收到海關的稅款繳納證書后，應在規定的期限內繳納進口稅款。我國《海關法》對進口貨物納稅期限的規定與出口貨物的相同。進口貨物以海關審定的正常C1F價格為完稅價格。C1F價格不能確定時，完稅價格由海關估定。
計算進口關稅稅款的基本公式是：進口關稅稅額=完稅價格×關稅稅率
在計算關稅時應注意以下幾點：
1)進口稅款繳納形式為人民幣。進口貨物以外幣計價成交的，由海關按照簽發稅款繳納證書之日國家外匯管理部門公布的人民幣外匯牌價的買賣中間價折合人民幣計征。人民幣外匯牌價表未列入的外幣，按國家外匯管理部門確定的匯率折合人民幣。
2)完稅價格計算到元為止，元以下四舍五入。關稅稅額計算到分為止，分以下四舍五入。
3)一票貨物的關稅稅額在人民幣10元以下的免稅。
4進口報關需要的手續
報關是一項十分復雜和專業性比較強的工作。
一般由具備報關資格的貨運代理企業代為辦理相應報關手續。代理報關分為直接代理和間接代理兩種形式。以下介紹收發貨人委托代理辦理進口報檢報關時需要的手續，以供進口商參考。
一、接貨：進口商或國外公司以電話或傳真通知進口部人員貨物即將入關，操作人員派車到進口商處提取清關文件。委托人應當向貨運代理提供所委托報關事項的真實情況。
二、報關：報關員在接到清關文件后先行審核，審核無誤后交由海關進行清關。
三、出稅：在海關審核無誤后，將會自動打出一份進口關稅稅單和增值稅稅單，由客戶直接交納稅金，或由貨運代理代墊稅金。進口轉關貨物，按貨物運抵指運地海關之日的匯率和稅率征稅。
四、查驗：稅金交納后等待海關的進一步指示。海關如需查驗貨物，則由報關員和海關官員共同查驗，查驗合格后，貨物方可放行。
五、送貨：根據進口商的要求，貨運代理可派車將貨物送至指定地點。
六、成本核算：在此票貨物順利清關并安全抵達進口商指定地點后，進行后期成本核算。
七、貨運代理進口報關發生的費用如下：運輸費、報關費、代墊稅金、操作費、倉儲費等。
八、原出口貨物退運進境時，原收發貨人或其代理人應填寫進口貨物報關單，以及保險公司證明，承運人溢裝、漏卸的證明等有關材料。原出口貨物海關已出具出口退稅報關單的，應交回原出口退稅報關單或《出口商品退運已補稅證明》，海關核實無誤后，驗放有關貨物進境。
此外，進口商應注意貨物的申報期。海關規定，進口貨物應自運輸工具進境之日起l4日內辦理申報。如逾期申報，海關則自第l5日起按到岸價每日征收0．05%的滯報金。如超過3個月仍未申報，海關即變賣貨物，在扣除各種費用后，余款上繳國庫。
5進口報關單證
進口商向海關報關時，需提交以下單證：
1、進口貨物報關單
一般進口貨物應填寫一式二份；需要由海關核銷的貨物，如加工貿易貨物和保稅貨物等，應填寫專用報關單一式三份；貨物出口后需國內退稅的，應另填一份退稅專用報關單。
2、貨物發票
要求份數比報關單少一份，對貨物進口委托國內銷售，結算方式是待貨物銷售后按實銷金額向出口單位結匯的，進口報關時可準予免交。
3、提貨單
陸運單、空運單和海運進口的提貨單及海運出口的裝貨單，海關在審單和驗貨后，在正本貨運單上簽章放行退還報關員，憑此提貨或裝運貨物。
4、貨物裝箱單，其份數同發票
散裝貨物或單一品種且包裝內容一致的件裝貨物可免交。
5、如果進口商委托報關而非親自報關
須附有報關委托書、報檢驗委托書。
6、必要證件
海關認為必要時，還應交驗貿易合同、貨物產地證書、瀕危物種證明、非疫情產地證明等。
7、其它有關單證
包括：
（1）經海關批準準予減稅、免稅的貨物，應交海關簽章的減免稅證明，北京地區的外資企業需另交驗海關核發的進口設備清單；
（2）已向海關備案的加工貿易合同進出口的貨物，應交驗海關核發的"登記手冊"。
6進口報關的期限
編輯
報關期限是指貨物運到口岸后，法律規定收貨人或其代理人向海關報關的時間限制。
根據《海關法》規定，進口貨物的報關期限為自運輸工具申報進境之日起14日內，由收 貨人或其代理人向海關報關；轉關進口貨物除在14日內向進境地海關申報外，還須在載運進口貨物的運輸工具抵達指運地之日起14日內向指運地海關報關；超過 這個期限報關的，由海關征收滯報金。進口貨物規定報關期限和征收滯報金是為了運用行政手段和經濟手段，促使進口貨物收貨人或其代理人及時報關，加速口岸疏 運，使進口貨物早日投入生產和使用。
7進口報關注意事項
1.進口報關單證（裝箱單，發票，貿易合同）等所有單證一定根據實際貨物一致
2.裝箱單，發票，貿易合同等單證上的貨物品名一定要一樣并且和實際貨物的品名一致
3.裝箱單上的貨物重量和方數要和提單上的一致，并且要和實際貨物一致
4.合同上面要有合同號，發票上面要有發票號
5.是木質包裝的需要在木質包裝上有IPPC標示
6.從韓國和日本進口貨物，還要有非木質包裝證明.
7.凡進口下列九類商品必須提前5天預申報：
汽車零件;化工產品;高科技產品;機械設備;藥品;多項食品;多項建材;鋼材;摩托車零配件。
8.凡進口舊印刷機械，進口年限不能超過10年，超過10年國家不允許進口
9.凡進口發電機組，工作實效不能超過15000小時，年限不能超過8年
10.舊醫療器械，國家不允許進口
