1. Legal basis: Customs Law and relevant laws and regulations.

2. Designated place:

(1) Imported goods are declared at the customs at the place of entry.

(2) Export goods shall be declared at the customs of the place of export.

(3) Upon the application of the consignee or consignor and with the consent of the customs, it may declare the import to the destination customs; Export goods can be declared at the customs at the place of departure.

(4) When the use of bonded goods, goods with special duty reduction or exemption, and goods temporarily allowed to enter the country is changed to general trade, the place of customs declaration shall be to the local competent customs.

3, the prescribed time limit

(1) Imported goods: within/0/4 days from the date of entry declaration of the means of transport loaded with imported goods (if the last day of the period is a legal holiday or rest day, it shall be postponed to the first working day after the holiday or rest day).

(2) For export goods, 24 hours after the goods arrive at the customs supervision area and before loading.

(3) Imported goods that are allowed to be declared centrally with the approval of the customs shall be declared within one month from the date of entry of the means of transport.

(4) Special goods and goods entering or leaving the country by cable, pipeline or other means (network) shall be declared regularly according to customs regulations.

Customs declaration steps: prepare customs declaration documents-check the goods before customs declaration-customs declaration.

1. Prepare application documents (Category 2 documents: main documents and additional documents)

(1) main document: customs declaration.

(2) Attached documents: Attached documents include three types (basic documents, special documents and preparatory documents).

Basic documents-refers to the freight documents and commercial documents of import and export goods. See textbook 8 1.

Special documents-import and export license, processing trade registration manual, specific tax exemption certificate, certificate of origin, export verification form, etc.

Preparation documents-trade contract, relevant certification documents of import and export enterprises. When the customs examines documents and collects taxes, it needs to read or collect preparation documents for filing.

Basic principles for preparing declaration documents:

★ The main vouchers must be true, accurate and complete.

★ The attached documents must be complete, valid and legal;

2. Sampling of goods before declaration (only applicable to imported goods)

Objective: To accurately determine the name, specification and model of the imported goods, and to know the condition of the goods, so as to facilitate the correct declaration.

Methods: The consignee filed an application; Customs agreed, and sent on-site supervision. The customs shall issue sampling records and lists, which shall be filled in correctly after sampling.

3. statement:

So this step is:

Electronic data declaration-submission of paper customs declaration form and accompanying documents

(1) electronic data declaration:

Declaration method: (there are 4 kinds)

① terminal declaration method; (2) Entrusting EDI customs declaration; ③ Self-service EDI mode; ④ Online declaration method.

Declaration results: (2)

(1) acceptance statement; 2 do not accept the declaration.

A customs declaration acceptance: the customs declaration enterprise receives the information of "customs declaration acceptance" and the notice of "on-site delivery" or "release" from the customs, and the customs declaration is successful.

B. Not accepting the declaration: after receiving the information of "not accepting the declaration" from the customs, the customs declaration enterprise indicates that the declaration is unsuccessful; It should be revised and re-declared according to the questions prompted in the message.

After the customs accepts the declaration, the next step is

(2) Submission of paper customs declaration form and accompanying documents: The customs declaration unit shall, within 10 days after receiving the notice of "on-site delivery" or "release delivery", submit the written documents to the customs where the goods are located after signing and stamping the printed paper customs declaration form and accompanying documents, and go through relevant formalities.

(3) Date of declaration: refers to the date when the customs accepts the declaration data.

(4) Modify the declaration content or cancel the declaration: (5 cases can be modified)

Note: After the customs accepts the declaration, it may not modify the declaration contents or revoke the declaration documents; The following circumstances can be modified or revoked upon approval

Data error caused by computer or network system.

B all or part of the goods originally declared are released.

C. The declarant's operation or writing error caused the declaration error, but did not cause harm.

D teams whose customs value or classification requires revised original data.

E. According to the international practice, the transaction is conducted at the tentative price first, and the original customs declaration form needs to be revised according to the quality of the goods or the payment method in the international market during the actual settlement.

Special: for imported goods under customs supervision and inspection, it is not allowed to modify the contents of the customs declaration or cancel the customs declaration.

(2) Cooperate with the inspection.

Inspection of goods: according to national laws and regulations, the customs determines whether the nature, price, quantity, origin and condition of inbound and outbound goods are consistent with the contents of the customs declaration.

Purpose of inspection: to check and verify whether there are illegal smuggling activities such as false reporting, concealment and false reporting. And provide reliable information for customs tax collection, statistics and follow-up management.

Inspection requirements: the consignee or consignor of import and export goods shall be present.

1, customs inspection

(1) Inspection site, customs supervision area or loading and unloading site; Under special circumstances, the customs may send personnel to inspect outside the supervision area.

(2) The inspection time shall be notified in writing by the customs in advance, which is a normal working day; Special circumstances can also be checked at other times according to the application.

(3) Inspection methods: comprehensive inspection, spot check and appearance inspection (3 kinds). Re-examination, re-examination.

(4) The inspection shall be conducted in a straight line, and the customs declaration unit is not present, but there are witnesses (warehouse managers, etc.). ) you must be present and sign the report.

2. Cooperate with the inspection:

(1) is responsible for handling goods, unpacking and sealing boxes.

(2) Answer questions and provide relevant certificates.

(3) For samples that need further inspection, testing or identification, a list of samples issued by the customs shall be collected.

(4) Confirm the inspection results, and sign the Customs Inspection Record Sheet for Inbound and Outbound Goods.

3. Goods damage and compensation:

See page 84 of our textbook for the content that does not belong to the scope of customs compensation.

(1) Damage caused by careless loading and unloading, unpacking and sealing of goods.

(2) Perishable and perishable articles deteriorate and become invalid during the normal working hours of the customs.

(3) Normal wear and tear

(4) It was damaged before inspection.

(5) Loss of goods caused by force majeure and other reasons.

Note: If there is no objection during the normal inspection, if damage is found, the Customs will not be responsible for compensation.

Generally speaking, the customs clearance of import and export goods can be divided into four basic links, which are expressed by processes, namely: declaration-inspection-taxation-release-customs clearance.

1, declaration

Declaration refers to the act that the consignee of imported goods, the consignor of exported goods or their agents declare the import and export goods to the customs in written form or in the form of electronic data interchange (EDI) within the time limit stipulated by the customs, and apply for customs approval and release with the relevant freight and commercial documents, and bear legal responsibility for the authenticity and accuracy of the declared contents.

When declaring to the customs, import and export enterprises must provide invoices, packing lists, bills of lading, customs declarations, export verification forms (export), import and export approvals, tax exemption certificates and processing trade filing manuals.

Step 2 check

Inspection refers to the administrative law enforcement behavior that the customs actually inspects the goods after receiving the declaration from the declaration unit to determine whether the nature, origin, condition, quantity and value of the inbound and outbound goods are consistent with the detailed contents declared in the goods declaration form. When the customs examines the import and export goods, the customs declarant must be present and be responsible for moving the goods, opening and resealing the packages according to the requirements of the customs.

Step 3 tax

Taxation refers to the customs' levying of duties on import and export goods and taxes on import links according to relevant national policies and regulations.

4. release; Emissions; issue

Release refers to the working procedure that the customs decides to end the on-site supervision of import and export goods after accepting the declaration of import and export goods, examining the customs declaration documents, inspecting the goods and collecting taxes according to law.

Step 5 clear customs

Customs clearance refers to the working procedure that the customs inspects the goods that still need to be subject to follow-up management after port release within the specified time limit, and handles the goods that need to be reissued with certificates and taxes until the customs supervision is completely completed.

References:

Baidu (the world's largest Chinese search engine)