Customs declaration procedures refer to the procedures and steps for consignors, persons in charge of means of transport, consignors or their agents to handle the entry and exit of goods, articles and means of transport and related customs affairs in accordance with customs regulations. The customs declaration procedures mentioned in this chapter originate from the customs declaration procedures for inbound and outbound goods, and basically do not involve the customs declaration procedures for inbound and outbound articles and inbound and outbound means of transport.

In China, the inbound and outbound links of goods go through four operational links: customs examination, inspection, taxation and release. Accordingly, the consignor or agent of import and export goods should handle the corresponding import and export declaration according to the procedures, cooperate with the inspection, pay the surplus and deficiency, take delivery or load the goods before entering or leaving the country. However, these procedures can't meet the actual supervision requirements of the customs for all inbound and outbound goods. For example, the import of raw materials for processing trade needs to be filed by the customs in advance, so the above work cannot be completed in the stage of "declaration" and "examination of documents", and there must be a pre-procedure stage; If the above-mentioned raw materials are imported and processed into finished products and then exported, all the work can not be completed when they are released and shipped out of the country, and verification procedures must be handled at a later stage. Therefore, from the whole process of customs supervision of inbound and outbound goods, the customs declaration procedure can be divided into three stages in time: the preliminary stage, the inbound and outbound stage and the follow-up stage.

In order to explain the contents of the three stages of customs declaration, according to the basic characteristics of customs supervision, we generally divide inbound and outbound goods into five categories: general import and export goods, bonded goods, specific tax-free goods, temporary inbound and outbound goods and other inbound and outbound goods.

(A) the early stage

The initial inspection stage refers to the process that the consignor or agent of import and export goods goes through the filing formalities with the customs according to the customs' regulatory requirements for bonded goods, specific duty-free goods, goods temporarily allowed to enter or leave the country and other inbound and outbound goods before the goods enter or leave the country. Mainly includes:

1. Before the bonded processed goods among bonded goods are imported, the consignee of the imported goods or his agent shall go through the processing trade filing procedures and apply for an electronic or paper registration manual for processing trade;

2. Before the import of specific goods with tax reduction or exemption, the consignee or his agent of the imported goods shall go through the formalities of tax reduction or exemption for the enterprise and apply for the tax reduction or exemption certificate;

3. Before the exhibits in the temporary inbound and outbound goods actually enter the country, the consignee or consignor of the inbound and outbound goods or his agent shall go through the formalities for filing the application for the entry of the exhibits;

4. The consignor or his agent of outbound goods shall go through the formalities for filing outbound goods before they actually leave the country.

(2) Entry and exit stages

The entry-exit stage refers to the process in which the consignee or consignor of import and export goods or their agents go through the import and export declaration, cooperate with the inspection, pay taxes and fees, and pick up or ship the goods when general import and export goods, bonded goods, specific goods with tax exemption or exemption, goods temporarily allowed to enter or leave the country and other inbound and outbound goods enter or leave the country.

In the inbound and outbound links, the consignee or consignor of import and export goods or his agent shall complete the following four steps step by step:

1, import and export declaration

Import and export declaration means that the consignee or consignor of import and export goods or their agents declare the import and export goods to the customs in the true form specified by the customs within the time limit, and ask the customs to release the import and export goods according to their declaration contents.

2. Cooperate with the inspection

Cooperate with inspection means that when the customs inspects the goods declared for import and export, the consignee of the imported goods, the consignor of the exported goods or the customs declarant who has gone through the specific procedures for import and export declaration should arrive at the inspection site to cooperate with the customs in inspecting the goods, and be responsible for moving, unpacking and resealing the inspected goods according to the requirements of the customs.

Step 3 Pay taxes and fees

Paying taxes and fees means that the consignee or consignor of import and export goods or their agents go through the formalities of paying taxes and fees at the bank designated by the customs after receiving the notice of paying taxes and fees issued by the customs, and the bank will pay the taxes and fees into the special account of the customs.

4. Pick up or deliver goods

Pick-up means pick-up of imported goods, and delivery means delivery of exported goods.

Delivery refers to receiving imported goods or their agents. After handling the formalities of import declaration, inspection and tax payment, the customs decides to release the goods, and then pick up the imported goods with the import bill of lading stamped by the customs or the release notice sent by the customs through the computer system.

Shipment of goods means that the consignor or his agent of export goods has gone through the formalities of export declaration, cooperation in inspection, payment of taxes and fees, etc., and after the customs decides to release them, the customs will stamp the inspection stamp.

The customs informs the port, airport, workshop and other relevant units of the loading of export goods through the export loading certificate or release notice sent by the computer system.

(iii) Follow-up phase

The subsequent stage refers to the process that the consignor or agent of import and export goods, after the goods are stored, processed, assembled, used and maintained, goes through the formalities of write-off, case cancellation and application cancellation with the customs within the specified time limit C.

1. For bonded goods, the consignee of imported goods or his agent shall go through the verification procedures within the prescribed time limit.

2. The consignee or his agent of imported goods with specific duty reduction or exemption shall apply to the customs for cancellation of customs supervision after the expiration of customs supervision or after the sale, transfer, return, abandonment and relevant formalities are approved by the customs during the customs supervision.

3. For goods temporarily allowed to enter or leave the country, the consignor or his agent shall go through the formalities of re-shipment or re-shipment or formal import and export before the expiration of the prescribed temporary entry and exit period, or before the extension of the temporary entry and exit period is approved by the customs, and then apply for cancellation.

4. For other inbound and outbound goods, such as processed goods, repaired goods and partially leased goods, the consignee or consignor of inbound and outbound goods or their agents shall go through the cancellation procedures within the prescribed time limit.

Second, electronic customs declaration and clearance.

(1) electronic customs declaration

Electronic declaration means that the consignee or consignor of import and export goods or his agent transmits the electronic data of the customs declaration form to the customs through the computer system and prepares the attached documents in accordance with the Specification for Filling in the Customs Declaration Form of Import and Export Goods in People's Republic of China (PRC) and the relevant requirements of China Customs.

The Customs Law stipulates that "the customs declaration procedures for import and export goods adopt paper declaration and electronic data declaration". This provision determines the legal status of electronic customs declaration, making electronic data declaration and paper declaration have the same legal effect.

Generally speaking, the consignor or agent of import and export goods declares to the customs in the form of paper declaration form and electronic data declaration form, that is, the consignor or agent of import and export goods first sends the electronic data declaration form to the customs computer system, and after receiving the electronic message of "declaration acceptance" sent by the customs computer system, prints the paper declaration form and submits it to the customs together with relevant documents.

In some remote areas where computerized management of customs business has not been realized, or under some special circumstances, the consignee or consignor of import and export goods or their agents may declare to the customs by using paper customs declaration forms alone; Under certain conditions, the consignee or consignor of import and export goods or their agents may declare to the customs by using the electronic data declaration form alone.

(2) Electronic customs clearance system

China Customs makes full use of computers for information management in the customs clearance of inbound and outbound goods, and has successfully developed and applied a number of electronic customs clearance systems.

1, customs clearance system H883/EDI

H883/EDI customs clearance system is the abbreviation of China Customs declaration automation system, and it is a comprehensive information utilization project for China Customs to manage import and export goods by computer and realize the integrated management of supervision, taxation and statistics.

2. Customs clearance system H2000

The H2000 customs clearance system is an upgrade project that completely updates the H883/EDI customs clearance system.

On the basis of centralized database, H2000 customs clearance system has established a unified national customs information operation platform, which not only improves the overall efficiency of customs management, but also enables import and export enterprises to really enjoy the convenience of simplifying customs declaration procedures. Import and export enterprises can go through various customs procedures, such as processing trade registration, application for specific tax reduction and exemption certificates, entry and exit customs declaration, etc.

3. China Electronic Port System

China electronic port system, also known as port electronic law enforcement system for short, is a national information system related to import and export trade management 12 ministries and commissions use modern computer information technology to centrally store the electronic account data of import and export business information managed by ministries and commissions in the public data center, providing cross-departmental and cross-industry networking data verification for government management institutions and online processing of various import and export businesses for enterprises.

Electronic port system and customs clearance system, especially the H2000 customs clearance system, constitute an information network system covering import and export trade services and import and export trade management throughout the country. Import and export enterprises can surf the internet in their own offices and go through various procedures related to import and export trade with the customs and other relevant state ministries and commissions; Customs departments and ministries related to import and export trade can also effectively manage import and export trade online.