According to the law, all inbound and outbound means of transport, goods and articles need to go through the customs declaration procedures. The specific scope of customs declaration is as follows:
（1） Inbound and outbound means of transport
Inbound and outbound means of transport refer to all kinds of domestic or overseas ships, vehicles, aircraft and pack animals used to carry people, goods and articles into and out of the country and operated internationally.
（2） Import and export goods
Import and export goods refer to general import and export goods, bonded goods, temporarily permitted import and export goods, special tax relief goods, transit, transshipment and general goods and other import and export goods.
（3） Entry and exit articles
Inbound and outbound articles refer to luggage, postal goods and other articles that enter and exit. Articles that enter and exit the country by means of carrying and checking by the inbound and outbound personnel are luggage articles; Articles entering and leaving the country by post shall be postal articles; Other articles mainly include the official goods and self-use articles of foreign institutions or personnel enjoying diplomatic privileges and immunities.
Customs declaration period
The customs declaration period refers to the time limit for the consignee or its agent to declare customs after the goods are delivered to the port, and the customs will collect overdue payment if the goods are delivered to the port.
According to the Customs Law, the customs declaration period of imported goods shall be 14 days from the date of declaration of entry of means of transport, and the consignee or its agent shall declare customs clearance to the customs; In addition to declaration to the customs of the place of entry within 14 days, the goods imported through customs shall also declare customs declaration within 14 days from the date of arrival of the means of transport carrying the imported goods to the destination; If the customs declaration exceeds this time limit, the customs shall collect the overdue payment.
The export goods shall be declared to the customs 24 hours before the goods are loaded into the means of transport. That is, customs declaration should be made first and then loading. Goods must be loaded as a means of transport 24 hours after customs clearance.
The purpose of the prescribed customs declaration period and the collection of delay payment for import goods is to use administrative and economic means to urge the consignee or its agent of imported goods to declare in time, accelerate port shipment and make the imported goods put into production and use as soon as possible.
The time limit for customs declaration of export goods is to ensure the inspection and supervision of export goods by the customs and ensure the timely transportation and export of goods.
Related persons
Concept of customs declaration related persons
The customs declaration related parties mainly refer to enterprises engaged in the customs supervision of goods warehousing business, bonded goods processing enterprises, domestic carriers of goods transit. Although these enterprises and units do not have the qualification of customs declaration, they are closely related to customs clearance activities and bear corresponding customs obligations and legal responsibilities.
Legal responsibilities of customs declaration related persons
According to the provisions of the Customs Law, enterprises permitted by the customs to engage in relevant business, in violation of the relevant provisions of the Customs Law, shall be ordered by the customs to make corrections, and they may be given a warning or suspension of their business until registration is cancelled.
In the course of customs declaration activities, the relevant persons who violate the Customs Law and relevant laws and regulations in the activities related to customs declaration shall bear corresponding administrative and criminal legal responsibilities. Provided by the examination customs clearance network.
Customs declaration unit
Customs declaration unit refers to a domestic legal person or other organization that has registered with the customs or has been approved by the customs to handle customs affairs such as customs declaration and tax payment of import and export goods.
The Customs Law of China stipulates that "the consignor and the customs declaration enterprise of import and export goods must be registered with the customs according to law when they go through the customs declaration formalities. Customs declaration personnel must obtain the qualification of customs declaration according to law. Enterprises without customs registration and those who have not obtained the qualification of customs declaration shall not engage in customs declaration business. In the form of law, it is clear that the registration and registration management system is implemented for enterprises that handle customs declaration and tax declaration and tax formalities for import and export goods to the customs. Therefore, it is one of the main characteristics of customs declaration units to complete the registration procedures of customs declaration and obtain the qualification of customs declaration. That is, only when the relevant legal person or organization has obtained the customs declaration right, can they become customs declaration units and can they engage in relevant customs declaration activities. In addition, as a customs declaration unit, it must be a "domestic legal person or organization", which can bear corresponding economic and legal responsibilities independently, which is another feature of the customs declaration unit.
