How to import and export declarations?

What is customs declaration?
Customs declaration refers to the process of importing and exporting consignees, importers and exporters of transport vehicles, owners of inbound and outbound articles, or their agents to go through customs formalities and related customs affairs with the customs, including reporting to the customs Declaration, inspection and documentation, and acceptance of customs supervision and inspection. Customs declaration is one of the necessary links to fulfill customs entry and exit procedures.
The objects involved in customs declaration can be divided into two categories: inward and outward means of transport and goods and articles. Due to their different nature, their customs declaration procedures are different. Means of transport such as ships, aircrafts, etc. should usually be signed by the captain and captain on arrival and departure declarations, and submitted to the customs with documents such as inspection manifests, air transport, and sea waybills, as customs supervision of loading and unloading of goods and passengers in accordance with. And the goods and articles should be filled by the consignee or consignor or its agent according to the trade nature of the goods or the type of goods, and the relevant statutory documents and commercial and transportation documents should be attached. If it is a bonded product, it should be declared in the form of "bonded cargo". The customs' corresponding handling matters and supervision measures are different from those of other trade methods.
 
What information do I need to submit for customs declaration?
Submit the following documents to the customs when importing and exporting:
(1) Contract
(2) Invoice
(3) Packing list
(4) Cargo manifest (manifest)
(5) bill of lading
(6) Agent declaration authorization commission agreement
(7) Import and export licenses (goods restricted by the state for import and export)
(8) Other import and export related documents required by the customs
After the customs has reviewed the relevant documents, the corresponding tax bill will be printed out, and the enterprise will pay the relevant taxes to the bank with this tax bill.
 
Customs import process:
Under normal circumstances, the import declaration process is divided into four steps: declaration, inspection, tax payment and release.
 
Declaration
At present, customs generally accept three types of declaration: oral declaration, written declaration and electronic data exchange declaration, of which the following two forms of declaration are the main ones.
According to China's "Customs Law", the declaration period for imported goods is within 14 days from the date of entry of the transportation means, and if the period is not declared within 14 days, the customs will collect the CIF (or CIP) price of the imported goods on a daily basis. 0.5 ‰ delayed payment. If it has not been declared to the customs for more than 3 months, unless there are special reasons, the goods will be withdrawn and sold by the customs, and the remaining price after deducting transportation, loading and unloading, storage and other taxes and taxes, will remain from the date of sale of the goods. Within 1 year, it will be returned upon application by the consignee; if no one applies within the time limit, it shall be turned over to the treasury. The specific procedures for declaration are: after the arrival of the imported goods, the declarer fills in the import goods declaration form and declares to the customs according to the import documents.
At the time of customs declaration, in addition to filling in the declaration form for imported goods, the customs declaration must also submit the following documents to the customs for inspection: bill of lading, packing list, waybill, invoice, packing list, insurance policy, import goods permit. When necessary, the order contract, certificate of origin purchase and transportation and other documents shall also be submitted to the customs for inspection. After receiving the above documents, the customs shall conduct a careful review to check whether the imported goods declared comply with the relevant national regulations.
 
2. Inspection
Based on the audited documents, the customs inspects the imported goods declared at the customs supervision sites (including ports, stations, airports, post offices, etc.) to check whether the documents are consistent. During the inspection by the customs, the declarer shall send someone to the scene to assist the customs.
 
Pay taxes
The consignee of the imported goods or his agent shall pay the import tax within the prescribed period after receiving the customs tax payment certificate. The provisions of China's "Customs Law" on the tax period for imported goods are the same as those for exported goods. For imported goods, the normal CIF price approved by the customs is the duty-paid value. When the CIF price cannot be determined, the customs value shall be determined by the customs.
The basic formula for calculating import tariffs is: import tariff amount = duty-paid price × tariff rate
 
The following points should be noted when calculating tariffs:
1) The payment form of import tax is RMB. Imported goods that are denominated in foreign currencies shall be levied by the Customs at the mid-term price of the Renminbi exchange rate announced by the State Administration of Foreign Exchange on the date of issuing the tax payment certificate. Foreign currencies not included in the RMB foreign exchange list are converted into RMB at the exchange rate determined by the State Administration of Foreign Exchange.
2) The tax-paid value is calculated up to the dollar, rounded up to the dollar. Tariffs are calculated up to the point and rounded down to the point below.
3) Duty exemption for a ticket of less than RMB 10 yuan.

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