Electronic digital export related procedures:
Customs declaration is one of the necessary steps to fulfill the customs entry and exit procedures. Customs declaration refers to the process in which the consignor and receiver of import and export goods, the person in charge of inbound and outbound means of transport, the owner of inbound and outbound articles or their agents handle the inbound and outbound formalities and related customs affairs with the customs, including declaration to the customs, submission of documents and certificates, and acceptance of customs supervision and inspection.
Customs declaration type
The objects involved in customs declaration can be divided into two categories: means of transport and goods and articles. Due to different nature, the customs declaration procedures are different. The means of transport, such as ships and aircraft, shall be signed by the master and captain of the ship and the captain of the customs declaration form, and the documents such as the list of goods, air transport and sea waybill shall be submitted to the Customs for declaration, which shall be used as the basis for the customs to supervise the loading and unloading of goods and passengers on and off. The goods and articles shall be declared by the consignor or its agent according to the nature of the trade of the goods or the category of the goods, and the relevant legal documents and commercial and transport documents shall be attached. If it is bonded goods, it shall be declared according to the mode of "bonded goods". The corresponding matters and supervision measures of the customs are different from those of other trade modes.
Customs declaration process
When the import and export merchant declares the customs, it shall submit the following documents:
1. Customs declaration for import and export goods. General imported goods shall be filled in duplicate; For goods that need to be verified and written off by the customs, such as processed trade goods and bonded goods, three copies of the special customs declaration form shall be filled in; If the goods need to be refunded domestically after export, another special customs declaration form for tax refund shall be filled in.
2. Invoice for goods. The number of required copies is less than the declaration form. The export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange to the export unit according to the actual sales amount after the sale of the goods. The export declaration may be exempted.
3. Land waybill, air waybill, bill of lading imported by sea and shipping export loading order. After the Customs has checked the documents and inspected the goods, the customs shall sign and seal the original cargo list and release them to the customs declaration personnel, and then take delivery or ship the goods.
4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or single type of goods with the same contents of package can be exempted from delivery.
5. Verification sheet of export collection. When customs declaration of all export goods, it shall submit to the foreign exchange management department the verification form of export collection and verification stamped with the seal of "supervising collection and collection", and fill the verification number in the upper right corner of each export declaration form.
6. When customs think it is necessary, it shall also submit trade contracts, certificates of origin of goods, etc.
7. Other relevant documents. include:
(1) Goods approved by the Customs for tax reduction and exemption shall be submitted with the certificate of tax reduction and exemption signed by the customs. Foreign-funded enterprises in Beijing shall also submit the list of imported equipment issued by the customs;
(2) The import and export goods of the processing trade contract which have been filed with the customs shall be submitted to the Customs for inspection and inspection of the "Registration Manual" issued by the customs.
