As a key to open the door to the world, import and export declarations play an important role in international logistics trade. It is serious and solemn. We specialize in providing convenient and efficient customs clearance services for you, allowing you to release each export smoothly. The strength agent exports tax rebates and collects foreign exchange for directions on your trade.

Acting export declaration goods: lamps, clothing, footwear, bags, iron products, toys, Christmas products, handicrafts, household hardware, wood products, ceramics, electronic products, furniture, machinery equipment and accessories, etc. General non-restrictive products . In response to the needs of the market in recent years, we have continuously explored and innovated. We have gradually formed our own core competitiveness in exporting ceramics, furniture, LED lamps, Christmas products, toys, and electronic products.

1 What is import declaration? 2 How to import customs declaration 3 Procedures for import declaration 4 Procedures for import declaration 5 Import customs declaration documents 6 Time limit for import declaration 7 Import customs declaration

1 What is import declaration?

The import declaration refers to the legal act of the consignee or his agent to declare import formalities and pay import duties to the customs. According to the customs declaration, the Customs will carry out the customs clearance according to law. The customs can only release after inspection.

2 import customs declaration

Import declarations should be divided into two methods: general trade import and import processing companies.

Let me first talk about general trade imports. For general trade imports, we must first determine the payment method, which is T/T, or L/C. If it is L/C, we must first issue the certificate. After the letter of credit is opened, the import schedule will be determined and the vessel will wait. Later. Import operations begin.

1. The first step is to obtain foreign customers' bills of lading, invoices, packing lists, and purchase contracts. If goods are imported from South Korea and Japan, they must also have non-wooden packaging certificates.

2. First, take the bill of lading to the shipping company to change the bill, that is, take the bill of lading and return the bill of lading of the batch of goods from the shipping company, that is, the manifest. Above is the detailed shipping information for your company's imported goods.

3. Import goods that need to be checked in advance should go to the Commodity Inspection Bureau to do commodity inspections. In fact, the change orders and commodity inspections should be conducted in advance. If the imported goods do not require commodity inspection, it will not be used. In fact, the goods you import need to be checked without a commodity inspection. You can let your freight forwarding agent check it for you. You can also check it by yourself and use the commodity code book.

4. After the change is completed, if commodity inspection is also required for commodity inspection, fill in the import declaration form to the freight forwarding for customs declaration. The information required for customs declaration is: invoice, packing list, purchase contract, and delivery from the shipping company. Single, customs declaration and procedural power of attorney, import goods declarations, if necessary commodity inspection and commodity inspection certificates and other special cargo customs need to provide documents, such as automatic import licenses.

5. General trade Import goods must be subject to import duties and value-added tax. Therefore, in order to speed up the import clearance, it is best to open a verbal check (but this way the general corporate finances will not agree) and other customs After the payment book, a check will be issued. Those who normally import goods to the Customs are required to pay by cheque. The tariff is usually paid to the Bank of China. After paying customs duties, the bank will give you a copy of the bank's stamp on the payment book.

6. Deliver the payment book to the freight forwarder, and then pass it to the customs for customs clearance. This is generally referred to as a release.

7. After the Customs receives the customs duty, it will cover the customs clearance stamp on the bill of lading and take the bill of lading to the port where the shipping company is located to pick up the goods. (This is commonly referred to as secondary release)

Import processing trade imports, its general procedure is similar. The only difference is the manual. (Regarding how to deal with the manual and then re-opening the subject) is divided into the feed processing manual and the incoming processing manual. At the time of customs declaration, the manuals for processing trade should be used, together with the information required by a few general traders for customs clearance.

Then there is the payment of customs duties. Because there are manuals, if you import goods that are tax-free, you only pay the deposit. Some of them are required to pay the full amount, that is, 100% of the deposit, and some of the deposit is only 100 yuan. These margins and all the above-mentioned items in your handbook for exporting finished nuclear products are all finished. You must write off, and after you write off the guarantee money you paid, you will return a lot of points to you. The same procedure applies to tariffs that are traded in general trade. Only one is a tariff and one is a deposit.

3 Import Customs Procedures

Under normal circumstances, the import declaration procedures are divided into four steps: declaration, inspection, taxation and release.

1. declare

At present, there are generally three types of customs declaration methods: oral declarations, written declarations and electronic data exchange declarations, of which the latter two are mainly in the form of declaration.

According to the "Customs Law" of China, the deadline for declaration of imported goods is within 14 miles from the date of entry of the means of transport. If it is not reported to the customs within 14 days, the price of CIF (or CIP) of imported goods shall be levied by the customs on a daily basis. 0.5 ‰ lagging in gold. If the goods are not declared to the customs within 3 months, the goods will be withdrawn and sold by the customs unless there are special reasons. The balance of the proceeds after deducting the expenses for transport, loading, unloading, storage, etc. Within one year, the consignee shall apply for reimbursement; if no one applies for overdue, it shall be turned over to the state treasury. The specific procedures for the declaration are: After the arrival of the imported goods, the declarer fills out the one-way customs declaration for import goods declaration according to the import documents.

At the time of customs declaration, in addition to filling out the customs declaration form for imported goods, the declarant must also submit the following documents to the customs: the bill of lading, the bill of lading, the waybill, the invoice, the packing list, the insurance policy, and the import goods license. When necessary, the Customs shall also inspect the ordering contract, purchase certificate of origin and other documents. After receiving the above documents, the customs shall conduct a careful review to check whether the imported goods declared meet the relevant national regulations.

2. Inspection

Based on the audited documents, the customs inspects the declared imported goods at customs supervision sites (including port terminals, stations, airports, post offices, etc.) to check whether the single items are in compliance. During customs inspections, the declarant should send people to the scene to assist the customs.

3. Pay taxes

After receiving the tax payment certificate from the customs, the consignee of the imported goods or its agent shall pay the import tax within the stipulated time limit. China's "Customs Law" imposes the same deadline for the import of goods as the export goods. Imported goods shall be tax paid at the normal C1F price as verified by the customs. When the C1F price cannot be determined, the customs value is determined by the customs.

The basic formula for calculating import tariffs is: import tariffs = duty-paid prices × tariff rates

The following points should be noted when calculating tariffs:

1) The import tax payment form is RMB. Where the imported goods are valued in foreign currencies, the intermediate price of the foreign exchange quoted value of the Renminbi announced by the State Administration of Foreign Exchange at the date of issuance of the certificate by the Customs shall be converted into the equivalent of RMB. Foreign currencies not included in the renminbi foreign currency exchange rate table shall be converted into renminbi at the exchange rate determined by the foreign exchange administration department of the country.

2) Duty-paying prices are calculated to yuan, and yuan is rounded up to the next. The amount of the customs tax is calculated until the minutes are divided, and it is rounded off as follows.

3) The tariff of one-ticket goods is tax-free below RMB 10 yuan.

4 Import formalities required

Customs declaration is a very complicated and professional work.

Normally, a freight forwarding company that has the qualification for customs declaration will apply for the corresponding customs formalities. Acting declarations are divided into two forms: direct agent and indirect agent. The following describes the procedures required by the consignee and consigner to enroll the import declaration for customs clearance for reference by the importer.

First, receiving goods: importers or foreign companies by telephone or fax to notify the import department personnel of goods will soon enter the customs, the operator sent the car to the importer to extract the customs clearance documents. The principal should provide the freight forwarder with the true conditions of the entrusted customs declaration.

2. Customs Declaration: Customs officers shall review the documents after they have received the clearance documents, and submit them to the Customs for customs clearance after the review.

Third, the tax: After the customs audit without error, it will automatically issue an import customs tax bill and value-added tax bill, the customer directly pay tax, or by freight forwarders on behalf of tax. Imported transit goods are taxed at the exchange rate and tax rate on the date of arrival of the goods at the customs of the place of destination.

IV. Inspection: Further instructions to the Customs after payment of taxes. If the customs needs to inspect the goods, they are jointly inspected by customs officers and customs officials. After inspection, the goods can be released.

V. Delivery: According to the importer's request, the freight forwarder may send a car to deliver the goods to the designated place.

6. Cost accounting: After the goods are successfully cleared and safely arrived at the designated place of the importer, the cost of the subsequent period is calculated.

7. The costs incurred by freight forwarders for import declaration are as follows: transportation fees, customs declaration fees, substitution of taxes, operating fees, and storage fees.

8. When the original export goods are shipped into the country, the original consignee or consignor or his agent shall fill out the customs declaration form for the imported goods, and the insurance company certificate, the carrier's certificate for overfilling, leakage and other related materials. Where the customs of the original export goods have issued export tax rebate declaration forms, they shall return the original export tax rebate declaration form or the “Exempted Goods Receipt of Taxes for Return of Exported Goods”. After the Customs has verified the accuracy of the export declaration, the relevant goods will be released for inspection.

In addition, importers should pay attention to the declaration period of the goods. Customs stipulates that imported goods should be submitted within 14 days from the date of entry of the means of transport. In case of overdue declaration, the Customs will impose a 0.05% demurrage daily on the CIF basis starting on the 15th. If it has not been reported for more than 3 months, the customs will sell the goods. After deducting various expenses, the balance shall be turned over to the State Treasury.

5 import customs declaration

When an importer declares to the customs, he must submit the following documents:

1, import goods declaration

General imported goods should be filled in two copies; goods that need to be written off by the customs, such as processing trade goods and bonded goods, etc., should be filled with three special customs declaration forms; if the domestic tax refund is required after the export of the goods, a separate tax refund should be used. Customs declaration.

2, cargo invoice

The number of copies required is one less than the number of customs declarations, and domestic sales are entrusted to the import of goods. The settlement method is to be settled on the basis of the actual sales amount after the sale of the goods to the exporter, and the import declaration can be granted without exemption.

3, bill of lading

For land transport orders, air waybills, and ocean freight import bills of lading and shipping orders for shipping exports, the customs, after reviewing the invoices and inspections, will sign the seals on the original freight bill for release and return to the customs brokers to pick up or ship the goods.

4, the packing list of goods, the number of copies of the same invoice

The shipment of bulk goods or a single product with a uniform package content may be exempt.

5. If the importer commissions the customs declaration instead of in person

It must be accompanied by a declaration of authority and a letter of inspection.

6, the necessary documents

When the customs deems it necessary, it shall also inspect the trade contract, the certificate of origin of the goods, the certificate of the endangered species, and the certificate of the non-epidemic origin.

7, other relevant documents

include:

(1) The goods that have been approved by the Customs for approval of tax reduction or exemption shall be submitted to the Customs for tax reduction and exemption certificates. The foreign-funded enterprises in the Beijing area shall submit another inspection list of imported equipment issued by the Customs;

(2) The goods imported or exported by the processing trade contracts that have been filed with the customs shall be submitted to the “Registration Handbook” issued by the customs.

6 The deadline for import declaration

edit

The term of customs declaration refers to the time limit for customs declaration by the consignee or his agent after the goods are delivered to the port.

According to the provisions of the Customs Law, the period for customs declaration of imported goods is within 14 days from the date of declaration of entry into the country by the means of transport. The consignee or its agent shall declare the goods to the customs; in addition, the imported goods for transit shall be reported to the customs of the importing country within 14 days. In addition, customs declaration must be made within 14 days from the day when the means of transport carrying imported goods arrives at the place of destination. For customs declarations exceeding this time limit, the Customs shall collect a demurrage payment. The time limit for customs clearance of imported goods and the imposing of late payment are for the purpose of applying administrative measures and economic measures to prompt the import consignee or its agent to expedite customs declaration and expedite port clearance so that imported goods can be put into production and use as soon as possible.

7 import declarations

1. All documents such as import declaration documents (packing lists, invoices, trade contracts) must be consistent with the actual goods

2. The name of the goods on the packing slip, invoice, trade contract, etc. must be the same and consistent with the name of the actual goods.

3. The weight and number of goods on the packing list must be the same as those on the bill of lading and must be consistent with the actual goods.

4. The contract above must have a contract number, the invoice should have an invoice number above

5. Is the need for wood packaging IPPC labeling on wood packaging

6. Import goods from South Korea and Japan, but also have non-wood packaging certificate.

7. The following nine types of goods must be pre-declared five days in advance.

Automotive parts, chemical products, high-tech products, machinery and equipment, pharmaceuticals, a number of foods, a number of building materials, steel, motorcycle parts and components.

8. Where the import of old printing machinery, the import period can not exceed 10 years, the country is not allowed to import more than 10 years

9. When importing generator sets, the actual work efficiency cannot exceed 15,000 hours, and the period cannot exceed 8 years.

10. Old medical devices, the state does not allow imports