What is agent customs clearance?

customs declaration means that goods, luggage, postal articles, means of transport, etc. are declared to the customs by the owner or his agent when entering or leaving the customs territory or the border, and the required documents and certificates are submitted for inspection, requesting the customs to go through the relevant import and export procedures. Documents and certificates required by China's customs for customs declaration. There are: import and export goods declaration form, import and export goods license, commodity inspection certificate, animal and plant quarantine certificate, food hygiene inspection certificate, bill of lading, loading list, waybill, invoice, packing list, etc.

customs clearance means that imported goods, exported goods and transhipment goods must be declared to the customs when they enter the customs territory or border of a country, go through various formalities stipulated by the customs, and fulfill the obligations stipulated by various laws and regulations; Only after fulfilling various obligations and going through customs declaration, inspection, taxation, release and other procedures can the goods be released, and the owner or declarer can pick up the goods. Similarly, all kinds of means of transport carrying import and export goods are required to declare to the customs, go through customs formalities and get the permission of the customs. During customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.

customs clearance means customs clearance, which is also called customs clearance. As for how to declare, clear and clear customs, please refer to "How to declare, inspect and release import and export goods".

what documents need to be submitted for customs declaration

importers and exporters need to submit the following documents for customs declaration:

1. Import and export goods declaration form. General imported goods should be filled in duplicate; Goods that need to be written off by the customs, such as processing trade goods and bonded goods, shall fill in a special customs declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled in.

2. Goods invoice. The required number of copies is less than one copy of the customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporting unit according to the actual sales amount after the goods are sold, and the export declaration can be exempted.

3. Land waybills, air waybills, bills of lading for import by sea and shipping bills for export by sea. After examining and inspecting the documents, the customs will sign the original waybill, release it and return the customs declaration tribute, so as to pick up or ship the goods.

4. packing list of goods. The number of copies is the same as the invoice. However, bulk goods or packaged goods with a single variety and consistent packaging contents can be exempted.

5. Write-off form of export proceeds. When all export goods are declared, the verification form of export proceeds stamped by the foreign exchange administration department shall be submitted, and the verification number shall be filled in the upper right corner of each export declaration form.

6. when the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.

7. Other relevant documents. Including: (1) goods that have been granted tax reduction or exemption with the approval of the customs shall submit the tax reduction or exemption certificate signed by the customs, and foreign-funded enterprises in Beijing shall submit a list of imported equipment issued by the customs; (2) Goods imported and exported under processing trade contracts that have been filed with the customs shall be submitted to the "Registration Manual" issued by the customs.

Provisions on the time limit for customs declaration

The time limit for customs declaration refers to the time when the consignee or his agent is required by law to declare customs after the goods are delivered to the port. According to the provisions of China's Customs Law, the time limit for customs declaration of imported goods is within 14 days from the date of declaration of the means of transport, and the consignee or his agent will declare to the customs. After this time limit, the customs will collect the delay fee.

the starting date of the delayed payment for inbound goods is the 15th day after the means of transport declares entry, while the delayed payment for inbound goods by post is the 15th day after the recipient receives the notice from the post office. In addition, there are two recovery periods for the delayed payment of inbound goods transported by remote means: the 15th day from the date when the means of transport declare entry, and the 15th day from the date when the goods are shipped to the destination.

the collection object of delay payment is the consignee of imported goods or its agent. The daily levy amount is .5% of the CIF price of imported goods, and the starting point is RMB 1 yuan. Those who are insufficient will not be levied. It should be noted that the cif price of imported goods here is the normal cif price approved by the customs, and it is denominated in foreign currency. The customs shall convert it into RMB according to the buying and selling median price of the national foreign exchange quotation on the day when the overdue payment should be levied. Delayed payment is a kind of expense caused by the consignee of imported goods or his agent's declaration to the customs beyond the statutory time limit, and it is not a fine, nor is the receipt of delayed payment issued by the customs a notice of fine.

The purpose of the customs to stipulate the time limit for customs declaration and collect the overdue payment is to use administrative means and economic means to urge the timely declaration of imported goods, speed up the port transportation, and make the imported goods put into production and use as soon as possible.

How to conduct inspection of import and export goods

Inspection of import and export goods refers to the actual proofreading and inspection of import and export goods by the customs on the basis of accepting the declaration and reviewing the declaration documents. The purpose of inspection is to check whether the actual import and export goods are consistent with the contents reported in the customs declaration documents, whether there are any misstatements, omissions, concealment, false reports, etc., to review whether the import and export of goods are legal, and to determine the physical and chemical properties of goods. Import and export goods, except those exempted from inspection by the General Administration of Customs, shall be subject to customs inspection. Customs inspection of goods should generally be carried out at the time and supervision place specified by the customs. If there is reason to ask the customs to inspect outside the supervision place, it should be reported to the customs for approval in advance. The customs has the following requirements during inspection:

1. The consignee or consignor of the goods or his agent must be present, and be responsible for the removal, unpacking and repackaging of the goods according to the requirements of the customs.

2. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples of the goods, and the goods management personnel shall be present as witnesses.

3. The applicant shall provide round-trip transportation and accommodation, and pay the relevant fees, and at the same time pay the fees according to the customs regulations. In addition, China's customs law stipulates that the customs shall compensate for the actual losses if it damages the inspected goods during the inspection of inbound and outbound goods. At this time, the customs officer shall truthfully fill in and sign the Report on Inspection of Goods and Articles Damage, in duplicate, with one for the customs officer and one for the party concerned. Both parties * * * agree to determine the compensation amount based on the duty-paid price approved by the customs for the damage degree or repair cost of the goods. Compensation will be paid in RMB. Prerequisites for Customs Goods Release According to the provisions of China's Customs Law, except for goods specially authorized by the Customs, import and export goods can be released by customs signature after the consignee or consignor has paid taxes or provided guarantees.

after customs declaration of import and export goods, the owner of the goods or his agent can pick up or ship the goods after examining the declaration documents, checking the actual goods and going through the formalities of tax collection or tax reduction and exemption according to law. It is worth noting that the release of import and export goods by port customs means: (1) the customs supervision of import and export goods in general trade is over; (2) the goods that need to be transferred to the customs for further supervision in other ways enter another customs supervision; Just for the goods that need to be transferred to another customs location, the customs supervision of A will end and the customs supervision of B will begin.

how to declare import and export goods

in international trade, the import and export of goods must be declared to the customs. first, talk about the declaration of imported goods: 1. declaration time.

the consignee of imported goods shall declare to the customs within 14 days from the date when the means of transport declare entry. If it is declared by the customs within the prescribed time limit, the customs will levy a daily delay payment from the fifteenth day; If the means of transport has not been declared to the customs for more than three months from the date of declaration, the imported goods will be collected and sold by the customs.

2. Documents to be prepared for declaration and the place of declaration.

When declaring imported goods, you should fill in the "Import Goods Declaration Form" in duplicate and attach the following documents: (1) License; (2) bill of lading; (3) invoices; (4) packing list; (5) documents certifying tax reduction or exemption from inspection. According to the regulations, imported goods should be handled by the consignee at the customs where the goods enter the country. 3, the customs audit documents. After accepting the customs declaration, the customs should first sign for all the documents, register the customs declaration number and annotate the date of accepting the declaration; Secondly, the documents handed over to the leather should be carefully reviewed. If unqualified, the applicant should be notified to supplement and correct them in time.

Let's talk about the declaration of export goods:

1. Time limit and place of declaration. When export goods leave the country, the consignor shall declare to the customs 24 hours before loading. Specifically, export goods are generally declared to the customs 24 hours before they are delivered to warehouses and sites such as docks, stations, airports and post offices. According to the regulations, export goods should be declared by the consignor at the customs where the goods leave the country.

2. Documents required for customs declaration. When the export goods are declared, the "Export Goods Declaration Form" should be filled in duplicate, accompanied by export licenses, invoices, packing lists and other shipping documents. After accepting the customs declaration, the customs also needs to sign and review all the documents.

3. Domestic product tax will be refunded for exported products. When applying for tax refund, an export enterprise must provide two bills and two votes, namely, the declaration form of export goods, the bank's export settlement bill and export sales invoice, and the purchase invoice of export products; Enterprises with the right to refund tax are foreign trade companies that have the right to import and export and undertake the task of earning foreign exchange through export. Industrial enterprises are also allowed to refund tax when they are entrusted by enterprises with the right to export their own products.

how to collect and refund tariffs

the process of tariff collection is the process of tariff classification, tax rate application, price approval and tax calculation. The calculation method of import and export tariff is: tariff amount = dutiable price * import and export tariff rate. The arrival and fob prices of import and export goods are calculated in foreign currencies, which should be converted into RMB by the customs according to the same price of the national foreign exchange quotation on the date of issuing the tax payment certificate.

according to the regulations, the consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles are duty payers; At the same time, enterprises that have the right to engage in import and export business are also legal taxpayers. Taxpayers shall pay taxes to designated banks within seven days from the day after the customs issues the tax payment certificate; If it fails to pay within the time limit, the customs will impose a late fee of 1% of the total tax amount on a daily basis from the eighth day to the day when the tax is paid; For those who still pay the tax for more than three months, the customs may order the guarantor to pay the tax or offset the goods at a different price, and if necessary, may notify the bank to deduct it from the guarantor's or taxpayer's deposit. The refund of tariffs is divided into three situations: supplementary levy, recovery levy and tax refund:

1. Supplementary levy. It means that after the release of import and export goods and inbound and outbound articles, when the customs finds that the tax is undercharged or omitted, it shall pay the tax or release the goods and articles within one year. Make up the levy from the taxpayer.

2. Pursuit. It means that if the taxpayer violates the regulations, resulting in underpayment or omission, the customs can pursue it within three years.

3. Tax refund. Refers to the tax overcharged by the customs, which shall be refunded immediately after discovery; Taxpayers may request the customs to refund the tax within one year from the date of payment, and will not accept it after the deadline.

when handling the tax refund, you should ensure that the tax refund basis is true, the documents are complete and the procedures are complete. The taxpayer shall fill in the application for tax refund, together with the original tax payment book and other necessary documents, and submit it to the original tax collection customs for verification, and sign an opinion, indicating the reasons and amount of tax refund. Unit tax refund, all transfer refund, no cash refund. For tax refund formalities, except for customs reasons, the taxpayer shall pay the 5 yuan RMB handling fee to the customs.

China's customs declaration registration system

customs declaration refers to the process that the person in charge of the inbound and outbound means of transport, the consignee or consignor of the import and export goods or the agent put forward to the customs for handling the import and export goods. The person or unit that declares to the customs is called the declarant. Enterprises and institutions that need to go through the customs declaration formalities shall submit a written application to the customs, which shall be examined and registered. Units that have gone through the above procedures can directly go through the customs declaration procedures for inbound and outbound means of transport and goods, and the specific persons designated by enterprises and institutions to go through the customs declaration procedures should undergo customs training and assessment; Units that have not gone through the registration formalities with the customs shall not go through the customs declaration formalities directly. According to the regulations, in addition to the international transportation enterprises, ocean shipping agency companies and franchised customs declaration enterprises that handle customs declaration formalities, the following units must also register if they go through customs declaration formalities directly:

1. Specialized foreign trade companies and their subsidiaries, Taiwan-level branches in their provinces and cities, and branches approved to have foreign trade rights.

2. Industry, trade, agricultural trade and technology trading companies with import and export rights.

3. Production enterprises, enterprise consortia, joint companies of foreign trade and production enterprises with import and export operation rights.

4. Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises.

5. Duty-free goods companies, foreign exchange and remittance shops.

6. Trust and investment companies, economic and technological development companies, technology import companies and leasing companies.

7. Complete equipment company, foreign contracting engineering company.

8. Other enterprises that often have import and export business.

enterprises and institutions that apply for registration with the customs should fill in the "application form for customs declaration and registration" and apply to the customs with the following documents: (1) a copy of the certificate approved to start business; (2) A copy of the business license issued by the industrial and commercial department; (3) the economic guarantee issued by the bank; (4) Application for customs declaration and registration.

after examination and approval by the customs, the customs will issue a "customs declaration registration certificate", and collect a deposit of 5 yuan and a working fee. The customs declaration unit shall submit the "special seal for customs declaration" and the name stamp and signature pattern of the customs declaration personnel to the customs for filing, and the customs declaration form for import and export goods submitted to the customs every time must be stamped with the seals that have been filed by the customs declaration unit and the customs declaration personnel, otherwise the customs will not accept

customs clearance as an agent, that is, a professional person or company will provide you with customs clearance services and collect fees from it.