Import goods declaration process
1. The importer prepares customs documents, collects and prepares documents related to the import and export goods, which may include invoices, packing lists, bills of Lading, contracts of carriage, insurance policies, etc. Ensure that these documents comply with the requirements of the destination and departure countries. Or entrust a customs agent to handle the customs clearance process.
2. Declaration form: Submit a declaration form to the customs, detailing the type, quantity, value, origin and other information of the goods. The format and content of the declaration may vary from country to country, and it is necessary to carefully understand the relevant regulations of the destination country.
3. Transport the goods to China Customs port (customs supervised warehouse).
4. Submission and review of customs declaration documents.
5. Inspection and quarantine of imported goods.
6. Pay relevant import taxes, including import duty, consumption tax, value-added tax, etc. Import fees mainly include: inspection and quarantine fees, related storage and transportation fees at customs ports.
7. The customs will check that the actual goods are consistent with the contents in the customs declaration documents.
8. The customs issues the relevant clearance and release documents, and the imported goods can be shipped out of the customs supervised warehouse.
Export goods declaration flow
1. Export declaration
Within the time limit prescribed by the Customs, the act of reporting to the Customs in writing the information of its exported goods, accompanied by relevant shipping and commercial documents, applying for customs review and release, and assuming legal responsibility for the truth and accuracy of the content reported.
2. Customs review documents
Inspection documents are usually based on the export goods declaration form, according to the relevant national laws and administrative regulations, check whether the customs declaration documents received are complete, correct, effective, and the content is consistent. If the audited documents comply with the provisions of national laws and regulations, the documents submitted for inspection are complete and correct, the Customs immediately begins to inspect the export goods.
3. Inspect the goods
Inspection of export goods means that the Customs conducts inspection and verification of export goods within the customs control area on the basis of the declaration form for export goods and other declaration documents. The Customs inspects whether the name, quality specification, packing condition, quantity and weight, marking code, production or trade country of the export goods are in conformity with the export declaration form and other documents, so as to prevent illegal export, illegal trafficking and tariff evasion. When the customs examines the goods, the customs declaration unit shall send officers to the scene to provide assistance, and at the request of the Customs, provide the relevant documents, documents and necessary information at any time.
4. Tax collection
Since the imposition of export tax will increase the cost of export goods and affect their competitiveness in the international market, many countries do not levy export tax on most of their export goods. At present, China imposes export tax on goods such as textiles, clothing, etc., export enterprises or their agents in accordance with the provisions of the tax rate to the customs or provide appropriate security after the customs can sign and release.
5. The goods are released
When the customs accepted the declaration of the export goods, the relevant documents were verified, the actual goods were inspected, and after the taxpayer paid the taxes, the shipping documents were signed and released.
It should be noted that no entity or individual may pick up or ship goods that have not been released by the customs.
Common export trade declaration methods
1. General customs declaration
This is the most common way of customs declaration. Exporters are required to provide customs with complete cargo information and relevant documents, including the name of the goods, quantity, value, origin, mode of transportation, etc. Based on this information, customs audits and verifies the legality of the goods, and collects the corresponding duties and other fees.
2. Container customs declaration
When goods are shipped in containers, the exporter is required to provide Customs with the details of the container, including dimensions, weight, cargo list, etc. Customs will inspect the container to ensure the safety and legality of the cargo.
3. Fast customs declaration
This is a way to speed up customs clearance. Exporters can speed up the customs clearance process by preparing relevant documents and information in advance, as well as choosing the channel for fast customs clearance. This approach is suitable for some time-sensitive export transactions.
4. Internal customs declaration
In some cases, exporters may choose to declare within their own company. This requires the company to have a perfect customs declaration department or entrust a professional customs agency to handle the customs formalities. Internal customs clearance can increase efficiency and reduce costs.
5. Special customs declaration
In some special cases, exporters need to go through special customs declaration. For example, for some special goods, such as restricted goods or dangerous goods, additional documentation and proof are required. These special customs formalities require strict compliance with relevant laws and regulations.