进出口报关业务 Import and export customs clearance
2024-07-03
196
Import and export customs declaration is like a key to open the door of the world, playing an important role in international logistics and trade, it is serious and solemn. We specialize in providing you with convenient and fast customs clearance services, so that your every export smooth release. The strength of the agency export tax rebates, foreign exchange collection, for you to point out the direction of the trade road.
Agent export customs clearance commodities: lamps, clothing, footwear, bags, iron products, toys, Christmas supplies, handicrafts, daily-use hardware, wood products, ceramics, electronic products, furniture, machinery and accessories, and other general non-state-restricted commodities. In recent years to adapt to the needs of the market, we continue to develop and innovate, in the export of ceramics, furniture, LED lights, Christmas supplies, toys, electronic products, etc., we gradually formed their own core competitiveness.
1.What is import customs declaration 2.The way of import customs declaration 3.The procedure of import customs declaration 4.The formalities required for import customs declaration 5.Import customs declaration documents 6.The period of import customs declaration 7.Import customs declaration precautions
1.What is the import declaration
Import declaration refers to the consignee or its agent to the Customs declaration of import procedures and payment of import duties of legal behavior. Customs according to the declaration of the declarant, according to law for customs inspection. Customs can only release the goods after inspection.
2. The way of import customs declaration
Import customs declaration should be divided into general trade imports and imports of import processing enterprises in these two ways.
First of all, general trade imports. General trade imports, first of all, to determine the payment method, is T / T, or L / C it, if it is L / C, it is necessary to open a letter of credit, and so open the letter of credit, to determine the import of the ship, and so the ship to the later. Begin to import the operation.
1. The first thing is to get the foreign customer's bill of lading, invoice, packing list, purchase contract, if the goods are imported from South Korea and Japan, there must also be non-wooden packaging certificate.
2. First of all, we should take the bill of lading to the shipping company to change the single, that is, take the bill of lading to change the bill of lading from the shipping company back to the batch of goods, that is, the manifest. Above has your company imported goods detailed shipping information.
3. Need to do commodity inspection of imported goods in advance, but also to the Commodity Inspection Bureau to do commodity inspection, in fact, the single and commodity inspection should be carried out in advance. If the imported goods do not need commodity inspection, it is not necessary. In fact, you need to import goods do not need commodity inspection you let your forwarder to help you find out, you can also check, through the commodity code book.
4. And so after the single, if you need commodity inspection is also carried out commodity inspection, then fill out the import declaration to the freight forwarder for customs clearance, customs clearance information to be used is: invoices, packing lists, purchase contracts, from the shipping company back to the bill of lading, customs clearance and inspection of power of attorney, customs declaration of imported goods, if you need to commodity inspection of commodity inspection certificate, as well as other special goods Customs need to provide the documents, such as the automatic import license, etc..
5. General trade in imported goods to pay import duties and value-added tax, so in order to speed up the import of customs clearance, it is best to open a verbal check, (but this way of general business finance will not agree) and so on the Customs and Excise Department to play the payment of the book after the bill, we have to write a check. General imported goods to the customs who have to pay by check. Payment of customs duties is generally to the Bank of China, and so after the payment of customs duties, the bank will give you in the payment book above the bank's seal.
6. to pay the book to the freight forwarder, and then by the freight forwarder to the customs clearance release. This is generally referred to as a release.
7. Customs receive tariffs after the bill of lading will be stamped on the Customs release, take this bill of lading to the shipping company where the terminal to pick up goods. (This is generally referred to as the second release)
Import of imported materials processing trade, the general program is similar. The only difference is to do the manual first. (On the handling of manuals have time to open up another topic) is divided into processing manuals and processing manuals. Customs declaration with the manual of processing trade, plus the general trade a few port of the information required for customs clearance.
Then there is the payment of customs duties, because there is a manual, so if you import goods are duty-free, only the deposit, some need to pay the full amount of the deposit, that is, 100% of the deposit, and some only pay 100 yuan of the deposit. These deposits and so on your manual above all the imported materials nuclear export finished products are out of the end, then you have to write off, write off the end of your deposit will be returned to you no less than a penny. The same operating procedures as the customs duties paid in general trade. Only one is the tariff, one is the deposit.
3. Import customs clearance procedures
Usually, the import customs clearance procedures are divided into declaration, inspection, taxation and release of four steps.
1. Declaration
At present, the Customs accept the declaration of the general way there are three: oral declaration, written declaration and electronic data interchange declaration, of which the latter two forms of declaration is the main.
In accordance with China's "Customs Law", the declaration of imported goods for the period of 14 days from the date of entry of the means of transportation, more than 14 days of the period of time is not declared to the Customs, the Customs and Excise Department levied a daily CIF (or CIP) price of imported goods of 0.5 per cent of the late fee. More than 3 months not declared to the Customs, except for special reasons, the Customs will be withdrawn from the goods sold, the proceeds of the price in the deduction of transportation, loading and unloading, storage and other costs and taxes still remaining after the sale of goods within 1 year from the date of the application of the consignee to be returned; no one to apply for the overdue, to be surrendered to the Treasury. The specific procedures for declaration are: after the arrival of imported goods, the declarant fills in the declaration of imported goods to the Customs according to the import documents.
In the declaration, the declarant in addition to fill in the imported goods declaration, but also must submit the following documents to the Customs: bill of lading, loading list, waybill, invoice, packing list, insurance policy, imported goods license. If necessary, should also be submitted to the Customs inspection of the order contract, the origin of the purchase and transportation certificate and other documents. Customs received the above documents, should be carefully examined to check whether the declared imported goods in line with relevant state regulations.
2. Inspection
Customs to the audited documents as the basis for customs supervision in the customs premises (including ports and terminals, stations, airports, post offices, etc.) of the declared imported goods for inspection to check whether the single material is consistent. Customs inspection, the declarant should be sent to the scene to assist the customs work.
3. Taxation
The consignee of imported goods or its agent to receive the customs tax payment certificate, should be within the specified period of time to pay import taxes. China's "Customs Law" on imported goods tax period with the same export goods. The duty-paid price of imported goods is the normal C1F price determined by the Customs, and when the C1F price cannot be determined, the duty-paid price will be assessed by the Customs.
The basic formula for calculating import tariff is: import tariff amount = duty-paid price x tariff rate
The following points should be noted when calculating the customs duty:
1) The form of import duty payment is in RMB. If the imported goods are transacted in foreign currencies, the customs shall convert the imported goods into RMB in accordance with the mid-price of buying and selling of the RMB foreign exchange rate announced by the State Foreign Exchange Administration on the date of issuance of the certificate of payment of duty. RMB foreign exchange rate table is not included in the foreign currency, according to the exchange rate determined by the State Administration of Foreign Exchange converted into RMB.
2) The duty-paid price is calculated up to RMB, and rounded up to the nearest RMB. The amount of customs duty is calculated up to the cent, and rounded up to the nearest cent.
3) The amount of customs duty for a single shipment is exempted if it is less than RMB 10 yuan.
4 Formalities required for import customs declaration.
Customs declaration is a very complex and specialized work.
Generally have the qualification of customs declaration by the freight forwarding enterprises for the corresponding customs declaration procedures. Customs brokerage is divided into two forms of direct and indirect agents. The following consignee or consignor entrusted to the agent for import inspection and customs clearance procedures required for importers to refer to.
First, pick up: the importer or foreign company by phone or fax to notify the import department personnel goods are about to enter the customs, the operator sends a car to the importer to pick up customs clearance documents. The principal should provide the freight forwarder with the real situation of the commissioned customs clearance matters.
Second, customs declaration: customs broker in the receipt of customs clearance documents, first audit, after the audit is correct to the customs clearance.
Third, out of the tax: in the customs audit, will automatically hit an import tariff tax bill and VAT tax bill, the customer directly pay the tax, or by the freight forwarding agent on behalf of the advance tax. For imported goods in transit, the tax will be levied according to the exchange rate and tax rate on the day when the goods arrive at the customs office of the place of shipment.
Inspection: After the payment of tax, we will wait for further instructions from the customs. If the customs need to inspect the goods, the customs broker and customs officials to jointly inspect the goods, after passing the inspection, the goods can be released.
V. Delivery: According to the requirements of the importer, the freight forwarder can send a car to deliver the goods to the designated place.
Sixth, cost accounting: in this ticket of goods successfully cleared and safely arrived at the importer's designated location, the late cost accounting.
VII. The costs incurred by the freight forwarder for import customs clearance are as follows: transportation fees, customs clearance fees, tax advances, operating expenses, storage fees, etc.
VIII, the original export goods returned into the country, the original consignee or consignor or their agents should fill out the import declaration of goods, as well as proof of insurance companies, carriers overloading, omission of unloading certificate and other relevant materials. The original export goods have been issued by the Customs and Excise Department export tax rebate declaration, should be returned to the original export tax rebate declaration or "return of export commodities have been tax reimbursement certificate", the Customs and Excise Department to verify that there is no error, inspection and release of the goods into the country.
In addition, importers should pay attention to the declaration period of the goods. Customs regulations, imported goods should be l4 days from the date of entry of the means of transportation for declaration. If the late declaration, the Customs and Excise Department from the l5th CIF daily levy 0.05% of the late fee. If more than 3 months is still not declared, the Customs and Excise Department will sell the goods, after deducting various costs, the remaining balance to the State Treasury.
5 import declaration documents
Importers are required to submit the following documents when declaring to Customs:
1, imported goods declaration
General imported goods should be filled out in duplicate; need to be written off by the Customs of goods, such as processing trade goods and bonded goods, etc., should be filled out in triplicate special declaration; goods exported to the domestic tax rebate, should be filled out another special declaration for tax rebate.
2. Goods invoice
Requirements for the number of copies less than a customs declaration, the import of goods entrusted to the domestic sales, settlement is to be made after the sale of goods according to the amount of actual sales to the export unit of foreign exchange settlement, import customs clearance can be exempted from payment.
3, bill of lading
Land transport orders, air transport orders and sea imports of bills of lading and sea exports of loading orders, Customs in the review and inspection of the goods, in the original freight bill on the seal of release returned to the customs broker, with the pickup or shipment of goods.
4, the goods packing list, the number of copies of the same invoice
Bulk cargo or a single species and packaging content of the same piece of goods can be exempted.
5、If the importer entrusted customs declaration instead of personal declaration
Must be accompanied by a customs declaration power of attorney, inspection commission.
6, the necessary documents
Customs deems necessary, should also be submitted to the trade contract, certificate of origin of goods, endangered species certificate, non-epidemic certificate of origin.
7, other relevant documents
Include:
(1) approved by the Customs and Excise Department to grant tax reductions, tax-free goods, should be submitted to the Customs and Excise Department to sign the certificate of tax reduction or exemption, foreign-funded enterprises in Beijing need to submit another list of imported equipment issued by the Customs and Excise Department;
(2) has been filed with the Customs import and export of goods imported and exported processing trade contracts, should be submitted to the Customs issued by the "registration manual".
6 Period of Import Customs Declaration
Editor
The period of customs declaration refers to the time limit for the consignee or his agent to declare to the Customs after the goods are delivered to the port as stipulated by the law.
According to the provisions of the Customs Law, the deadline for customs declaration of imported goods is 14 days from the date of declaration of entry of the means of transportation, the consignee or his agent to the Customs; transshipment of imported goods in addition to 14 days to the Customs of the place of entry, but also in the means of transportation of imported goods to arrive at the place of destination of 14 days from the date of the Customs of the place of destination of customs declaration; more than this period of time to declare the customs clearance, the Customs levied a late fee. Imported goods to set the deadline for customs clearance and the imposition of late charges in order to use administrative and economic means to promote the consignee of imported goods or their agents to declare in a timely manner to speed up the port clearance, so that the imported goods into production and use at an early date.
7 import customs declaration notes
1. Import customs declaration documents (packing list, invoice, trade contract) and all other documents must be consistent with the actual goods
2. The name of the goods on the packing list, invoice, trade contract and other documents must be the same and consistent with the name of the actual goods.
3. The weight and square number of the goods on the packing list should be the same as that on the bill of lading, and should be consistent with the actual goods.
4. There should be a contract number on the contract and an invoice number on the invoice.
5. Wooden packaging needs to have IPPC labeling on the wooden packaging.
6. Imported goods from South Korea and Japan, but also non-wooden packaging certificate.
7. Where the import of the following nine categories of goods must be pre-declared five days in advance:
Automobile parts; chemical products; high-tech products; machinery and equipment; drugs; a number of food; a number of building materials; steel; motorcycle parts.
8. Where the import of old printing machinery, the import age can not exceed 10 years, more than 10 years the state does not allow the import of
9. Where the import of generator sets, the working efficiency can not exceed 15,000 hours, the age can not exceed 8 years
10. Old medical equipment, the state does not allow imports
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1什么是进口报关 2进口报关的方式 3进口报关的程序 4进口报关需要的手续 5进口报关单证 6进口报关的期限 7进口报关注意事项
1什么是进口报关
进口报关是指收货人或其代理向海关申报进口手续和缴纳进口税的法律行为。海关根据报关人的申报，依法进行验关。海关经查验无误后，才能放行。
2进口报关的方式
进口报关应该分为一般贸易进口和进料加工企业的进口这两种方式。
首先说一下一般贸易进口。一般贸易进口，首先要确定付款方式，是T/T呢，还是L/C呢，如果是L/C，那就要先开证，等开完信用证后，确定进口的船期，等船到以后。开始进行进口的操作。
1.首先是要得到国外客户的提单，发票、箱单、购买合同，如果是从韩国和日本进口货物的话，还必须要有非木质包装证明。
2.首先要拿提单到船公司去换单，也就是拿提单去从船公司换回该批货物的提货单，也就是舱单。上面有你们公司进口货物的详细的船务信息。
3.需要提前做商检的进口货物，还要到商检局做商检，实际上换单和商检应该提前进行。如果进口的货物不需要商检，那就不用了。实际上你进口的货物需要不需要商检你让你们的货代帮你查一下就知道了，也可以自己查，通过商品编码书。
4.等换完单以后，如果需要商检的也进行商检了，那填好进口报关单给货代进行报关，报关所要用的资料是：发票、箱单、购买合同、从船公司换回的提货单、报关报检委托书、进口货物报关单、如果需要商检的还有商检证以及其它特殊货物海关需要提供的单证，如自动进口许可证等。
5.一般贸易进口货物要交进口关税以及增值税，所以，为了加快进口通关的力度，最好 是开一张口头的支票，（不过这种方式一般企业的财务不会答应的）等海关打出缴款书以后，就要开支票。一般进口货物给海关的谁都要用支票交的。交关税一般是 到中国银行，等交完关税以后，银行会给你在缴款书上面盖银行的章。
6.把交款书交给货代，然后由货代给海关通关放行。这就是一般所说的一次放行。
7.海关收到关税以后会在提货单上盖海关的放行章，拿着这个提货单到船公司所在的码头提货。（这就是一般所说的二次放行）
进料加工贸易的进口，其大体的程序差不多。唯一不同的是要先办手册。（关于手册的办理有空再另辟主题）分为进料加工手册和来料加工手册。报关的时候要用加工贸易的手册，再加上一般贸易几口所需的资料进行报关。
再就是缴关税，因为有手册，所以如果你进口的货物是免税的，只缴保证金，有的是需要 缴全额的也就是100%的保证金，有的只缴100元的保证金。这些保证金等你的手册上面的所有进口料件核出口成品都出完了，那就要核销，核销完了你缴的保 证金会一分不少的退回给你。和一般贸易所交的关税的操作程序一样。只不过一个是关税，一个是保证金。
3进口报关的程序
通常情况下，进口报关程序分为申报、查验、纳税及放行4步。
1．申报
目前，海关接受申报的方式一般有3种：口头申报、书面申报及电子数据交换申报，其中以后两种申报形式为主。
按照我国《海关法》的规定，进口货物的申报期限为自运输工具进境之日起14曰内，超 过14日期限未向海关申报的，由海关按日征收进口货物CIF(或CIP)价格的0．5‰的滞报金。超过3个月未向海关申报的，除有特殊原因的以外，由海关 将货物提取变卖，所得价款在扣除运输、装卸、储存等费用和税款后尚有余款的，自货物变卖之日起1年内，经收货人申请，予以发还；逾期无人申请的，上缴国 库。 申报的具体手续是：进口货物到货后，申报人根据进口单据填写进口货物报关单向海关申报。
在报关时，报关人除填写进口货物报关单外，还必须向海关交验下列单证：提货单、装货 单、运单、发票、装箱单、保险单、进口货物许可证。必要时，还应向海关交验订货合同、产地购运证明及其他文件。 海关收到以上单证后，应进行认真审核，以 检查所申报的进口货物是否符合国家的有关规定。
2．查验
海关以经过审核的单证为依据，在海关监管场所(包括口岸码头、车站、机场、邮局等)对所申报的进口货物进行检查，以核对单物是否相符。海关查验时，报关人应派人到现场协助海关工作。
3．纳税
进口货物的收货人或其代理人收到海关的税款缴纳证书后，应在规定的期限内缴纳进口税款。我国《海关法》对进口货物纳税期限的规定与出口货物的相同。进口货物以海关审定的正常C1F价格为完税价格。C1F价格不能确定时，完税价格由海关估定。
计算进口关税税款的基本公式是：进口关税税额=完税价格×关税税率
在计算关税时应注意以下几点：
1)进口税款缴纳形式为人民币。进口货物以外币计价成交的，由海关按照签发税款缴纳证书之日国家外汇管理部门公布的人民币外汇牌价的买卖中间价折合人民币计征。人民币外汇牌价表未列入的外币，按国家外汇管理部门确定的汇率折合人民币。
2)完税价格计算到元为止，元以下四舍五入。关税税额计算到分为止，分以下四舍五入。
3)一票货物的关税税额在人民币10元以下的免税。
4进口报关需要的手续
报关是一项十分复杂和专业性比较强的工作。
一般由具备报关资格的货运代理企业代为办理相应报关手续。代理报关分为直接代理和间接代理两种形式。以下介绍收发货人委托代理办理进口报检报关时需要的手续，以供进口商参考。
一、接货：进口商或国外公司以电话或传真通知进口部人员货物即将入关，操作人员派车到进口商处提取清关文件。委托人应当向货运代理提供所委托报关事项的真实情况。
二、报关：报关员在接到清关文件后先行审核，审核无误后交由海关进行清关。
三、出税：在海关审核无误后，将会自动打出一份进口关税税单和增值税税单，由客户直接交纳税金，或由货运代理代垫税金。进口转关货物，按货物运抵指运地海关之日的汇率和税率征税。
四、查验：税金交纳后等待海关的进一步指示。海关如需查验货物，则由报关员和海关官员共同查验，查验合格后，货物方可放行。
五、送货：根据进口商的要求，货运代理可派车将货物送至指定地点。
六、成本核算：在此票货物顺利清关并安全抵达进口商指定地点后，进行后期成本核算。
七、货运代理进口报关发生的费用如下：运输费、报关费、代垫税金、操作费、仓储费等。
八、原出口货物退运进境时，原收发货人或其代理人应填写进口货物报关单，以及保险公司证明，承运人溢装、漏卸的证明等有关材料。原出口货物海关已出具出口退税报关单的，应交回原出口退税报关单或《出口商品退运已补税证明》，海关核实无误后，验放有关货物进境。
此外，进口商应注意货物的申报期。海关规定，进口货物应自运输工具进境之日起l4日内办理申报。如逾期申报，海关则自第l5日起按到岸价每日征收0．05%的滞报金。如超过3个月仍未申报，海关即变卖货物，在扣除各种费用后，余款上缴国库。
5进口报关单证
进口商向海关报关时，需提交以下单证：
1、进口货物报关单
一般进口货物应填写一式二份；需要由海关核销的货物，如加工贸易货物和保税货物等，应填写专用报关单一式三份；货物出口后需国内退税的，应另填一份退税专用报关单。
2、货物发票
要求份数比报关单少一份，对货物进口委托国内销售，结算方式是待货物销售后按实销金额向出口单位结汇的，进口报关时可准予免交。
3、提货单
陆运单、空运单和海运进口的提货单及海运出口的装货单，海关在审单和验货后，在正本货运单上签章放行退还报关员，凭此提货或装运货物。
4、货物装箱单，其份数同发票
散装货物或单一品种且包装内容一致的件装货物可免交。
5、如果进口商委托报关而非亲自报关
须附有报关委托书、报检验委托书。
6、必要证件
海关认为必要时，还应交验贸易合同、货物产地证书、濒危物种证明、非疫情产地证明等。
7、其它有关单证
包括：
（1）经海关批准准予减税、免税的货物，应交海关签章的减免税证明，北京地区的外资企业需另交验海关核发的进口设备清单；
（2）已向海关备案的加工贸易合同进出口的货物，应交验海关核发的"登记手册"。
6进口报关的期限
编辑
报关期限是指货物运到口岸后，法律规定收货人或其代理人向海关报关的时间限制。
根据《海关法》规定，进口货物的报关期限为自运输工具申报进境之日起14日内，由收 货人或其代理人向海关报关；转关进口货物除在14日内向进境地海关申报外，还须在载运进口货物的运输工具抵达指运地之日起14日内向指运地海关报关；超过 这个期限报关的，由海关征收滞报金。进口货物规定报关期限和征收滞报金是为了运用行政手段和经济手段，促使进口货物收货人或其代理人及时报关，加速口岸疏 运，使进口货物早日投入生产和使用。
7进口报关注意事项
1.进口报关单证（装箱单，发票，贸易合同）等所有单证一定根据实际货物一致
2.装箱单，发票，贸易合同等单证上的货物品名一定要一样并且和实际货物的品名一致
3.装箱单上的货物重量和方数要和提单上的一致，并且要和实际货物一致
4.合同上面要有合同号，发票上面要有发票号
5.是木质包装的需要在木质包装上有IPPC标示
6.从韩国和日本进口货物，还要有非木质包装证明.
7.凡进口下列九类商品必须提前5天预申报：
汽车零件;化工产品;高科技产品;机械设备;药品;多项食品;多项建材;钢材;摩托车零配件。
8.凡进口旧印刷机械，进口年限不能超过10年，超过10年国家不允许进口
9.凡进口发电机组，工作实效不能超过15000小时，年限不能超过8年
10.旧医疗器械，国家不允许进口
