1、 The basic procedures of customs clearance are as follows:
Declaration: 1. After the consignor of the export goods has prepared the export goods on time, according to the quality and quantity in accordance with the provisions of the export contract, he shall go through the procedures of chartering and booking the shipping space with the transportation company, prepare to go through the customs declaration procedures with the customs, or entrust a professional (agent) customs declaration company to go through the customs declaration procedures.
2. Enterprises that need to entrust professional or agent customs declaration enterprises to handle declaration procedures with the customs shall, before the export of goods, handle entrusted declaration procedures with professional or agent customs declaration enterprises near the export port. The entrusted professional customs declaration enterprise or agent customs declaration enterprise shall collect the formal declaration power of attorney from the entrusting unit, and the declaration power of attorney shall be subject to the format required by the customs.
3. Preparing the documents for customs declaration is the basis of ensuring the smooth customs clearance of export goods. In general, in addition to the declaration form of export goods, the documents required for customs declaration mainly include: a consignment note (i.e. delivery paper), an invoice, a trade contract, a verification form of export foreign exchange collection and various documents involved in customs supervision conditions.
The time limit of customs declaration refers to the time limit for the consignor or his agent to declare to the Customs after the goods are transported to the port. The time limit for declaration of export goods is 24 hours before loading. For goods that do not need to be taxed or inspected, the customs clearance procedures shall be completed within one day after receiving the declaration.
Inspection: inspection refers to a kind of supervision mode that the customs, based on the declaration units that have accepted the declaration from the declaration units and have been audited, carries out actual verification on the export goods to determine whether the declaration contents of the declaration documents are consistent with the actual import and export goods.
1. By checking the actual goods and customs declaration documents to verify whether the declared content is consistent with the verified documents and goods. Through the actual inspection, it is found that there are problems such as concealment, false declaration and false declaration that can not be found in the declaration and examination process.
2. Through inspection, we can verify the doubts raised in the process of declaration and examination, and provide reliable regulatory basis for taxation, statistics and follow-up management. After inspecting the goods, the customs shall fill in an inspection record.
Inspection records generally include inspection time, place, name of the consignor or receiver or agent of import and export goods, declared goods, inspection of transportation and packaging of goods (such as name of means of transport, container number, size and seal number), name, specification and model of goods, etc. For the goods to be inspected, an inspection notice shall be issued within one day from the date of acceptance of the declaration, and the inspection shall be completed within one day from the date when the customs inspection conditions are met. In addition to paying taxes, the customs clearance procedures shall be completed within four hours after the completion of the inspection.
Taxation: according to the relevant provisions of the Customs Law, import and export goods shall be subject to customs duties unless otherwise stipulated by the state. Customs duties shall be collected by the customs in accordance with the customs import and export tariff. For the goods that need to be taxed, the tax receipt shall be issued within one day after receiving the declaration, and the customs clearance procedures shall be completed within two hours after paying the tax receipt.
Release of goods
1. For general export goods, after the consignor or his agent makes a true declaration to the customs and pays the taxes and fees payable in full, the customs shall stamp the "customs release seal" on the export manifest, and the consignor of the export goods shall ship the goods out of the country.
2. Customs clearance of export goods: the consignor of the goods applying for customs clearance shall declare to the Customs for customs clearance within three days from the date of customs clearance, and the goods can be transported out of the customs supervision place only after being approved by the customs.
3. Issue export tax rebate declaration form: after the customs release, the light yellow special declaration form for export tax rebate shall be stamped with the "seal of verification" and the seal of the person in charge of examining export tax rebate who has filed with the tax authorities, and returned to the customs declaration unit. In our country, about 150 million US dollars worth of goods are exported every day. Every day that the tax rebate of export verification is delayed, it will cause great losses to our customers. How to speed up the export tax rebate after verification? The most important point in document operation is to fill in the export declaration form correctly. The contents of the customs declaration form must be consistent with the contents of the manifest sent by the shipping company to the customs in order to successfully cancel the tax refund. After the customs accepts the declaration and releases it, if some goods fail to be loaded on the originally declared means of transport due to the stowage of the means of transport, the consignor of export goods shall timely submit to the customs the application for change of declaration form of export goods, the corrected invoice of packing list and the copy of bill of lading for correction, so that the contents on the declaration form can be consistent with those on the manifest.
