Four steps of the customs declaration

Four aspects of customs declaration: declaration, inspection, taxation, release

First, the declaration

1, declare the qualification: must be the customs audit registration of professional custom brokers company, the agent of customs declaration enterprise and self declaration and customs declaration.

2, reporting time

Import and export goods: the declaration of transport vehicles within 14 days of the date of entry into the country, the late declaration of a delay in payment. The amount of the delay in payment is 5/10000 of the CIF value of the imported goods.

Export goods: 24 hours prior to the loading of the goods to the customs declaration.

3, place: Declaration of entry or exit and transit, the designated place

4, declaration documents:

Basic documents:

commercial invoicf

Packing list

Bill of lading, waybill, Bao Guodan

Verification of export collection

Certificate of tax reduction

Special documents:

Quota license

Import and export goods permit

Electromechanical product import certificate

Inspection and quarantine, testing inspection report

Preparation documents:

Trade contracts, certificates of origin, certificate of origin (C/O), F/A (inclusive), authorization

Two, inspection

1, inspection of the concept: customs inspection is the customs declaration after the declaration, the import and export of goods to carry out the actual verification and inspection, to determine the nature of the goods, origin, the condition of the goods, quantity and price is consistent with the customs declaration.

2, the purpose of inspection:

A, to verify whether the same goods.

B, found undocumented problems and import smuggling, tax evasion, illegal and other issues.

C, to ensure the rate of tariff levied.

3, inspection sites: port terminals, stations, airports, post offices, or other customs supervision and control.

4, inspection methods: thorough inspection, random checks, appearance inspection

Three, taxation

1, no import tax price (FOB = FOB+ + freight + insurance fees) /1 insurance premium

2, import duty = dutiable value * tariff rate

Four, release: release is the last part of the customs supervision site operation.