Customs clearance, that is, customs clearance, refers to the procedures that should be performed in accordance with various laws, regulations and provisions when imported, exported or transshipped goods enter or leave a country's customs territory.
The goods can only be released and the owner or declarer can pick up the goods after the customs clearance fulfills various obligations and goes through the formalities of customs declaration, inspection, tax payment and release. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.
Relevant basis:
People's Republic of China (PRC) Customs Law
Regulations of People's Republic of China (PRC) on Import and Export Tariffs
Provisions of People's Republic of China (PRC) on the Administration of Customs Declarers and Customs Declarers, Measures for the Collection of Customs Supervision Fees for Imported Goods with Duty Reduction or Exemption and Bonded Goods in People's Republic of China (PRC), Measures for the Collection of Delayed Reporting Fees for Imported Goods in People's Republic of China (PRC), Specification for Filling in Import and Export Customs Declarations in People's Republic of China (PRC) and Measures for the Administration of Taxation in People's Republic of China (PRC).
What is the specific customs clearance process?
Declaration-declaration-tax payment-release 4 steps.
1. Declaration
At present, there are generally three ways for customs to accept declarations: oral declarations, written declarations and electronic data interchange declarations, of which the latter two forms are the main ones.
According to the provisions of China's customs law, the declaration period of imported goods is within 14 days from the date of entry of the means of transport. If the declaration period exceeds 14 days, the customs will pay a late fee of 0.5 ‰ of the CIF price (or CIP) of the imported goods on a daily basis. If the goods have not been declared to the customs for more than 3 months, unless there are special reasons, they will be returned by the customs for sale. If there is surplus after deducting transportation, loading and unloading, warehousing and other expenses and taxes, they will be returned by the consignee within 1 year from the date of sale; If no one applies within the time limit, it shall be turned over to the state treasury. The specific procedure of declaration is: after the imported goods arrive, the declarer fills in the Import Goods Declaration Form according to the import documents and declares it to the customs.
At the time of customs declaration, the declarant must submit the following documents to the customs: bill of lading, bill of lading, waybill, invoice, packing list, insurance policy and import license. When necessary, the order contract, certificate of origin and other documents shall be submitted to the customs for inspection. After receiving the above-mentioned documents, the customs shall carefully examine whether the declared imported goods comply with the relevant provisions of the state.
Step 2 check
The customs shall inspect the declared imported goods at the places under customs supervision (including ports, docks, stations, airports, post offices, etc.) on the basis of the examination documents. ) check whether the project is consistent. During the customs inspection, the declarant shall send people to the scene to assist the customs.
pay taxes
After receiving the customs duty payment certificate, the consignee of imported goods or his agent shall pay import duties within the prescribed time limit. The Customs Law of China stipulates the same tax payment period for imported goods and exported goods. The dutiable value of imported goods shall be the normal CIF price approved by the customs. When the cif price cannot be determined, the customs value shall be assessed by the customs.
The basic formula for calculating import tariff is: import tariff = dutiable price × tariff rate.
Please pay attention to the following points when calculating tariffs:
1) Import tax shall be paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department.
2) The customs value shall be calculated in RMB yuan and rounded to the nearest yuan. The tariff amount shall be calculated in minutes and rounded off as follows.
3) Goods with tariffs lower than RMB 10 yuan are exempt from tax.
release
Legal basis: People's Republic of China (PRC) Customs Law.
Article 3 The General Administration of Customs shall be established in the State Council to administer the customs in a unified way. The State shall set up customs at ports open to the outside world and places where customs supervision business is concentrated. The subordinate relationship of the customs is not restricted by administrative divisions. The Customs shall exercise its functions and powers independently according to law and be responsible to the General Administration of Customs.
Article 9 Unless otherwise stipulated, the consignee or consignor of import and export goods may go through the formalities of customs declaration and tax payment by himself or entrust a customs declaration enterprise to go through the formalities of customs declaration and tax payment. The owner of inbound and outbound articles may go through the formalities of customs declaration and tax payment by himself or by entrusting others.