The determination of the customs declaration amount is related to the customs management level of the business unit. The enterprise and the customs have signed an agreement to ensure the release first, and then deal with taxes and other related work. Therefore, the display of "consent to guarantee release" means that the customs declaration can be released at the customs site with relevant agreements.
The amount declared for export refers to the amount of foreign currency on the customs declaration, which is converted into RMB at the exchange rate on the day of export, or converted into the functional currency (RMB) at the exchange rate of the month of export 1.
The declaration form of import and export goods refers to a legal document that the consignee or consignor of import and export goods or his agent makes a written statement on the actual situation of import and export goods in accordance with the format stipulated by the customs, so as to require the customs to go through customs clearance procedures for their goods in accordance with the applicable customs system. It has a very important legal status in foreign economic and trade activities. It is not only an important basis for customs supervision, taxation, statistics, inspection and investigation, but also an important certificate for verification of import and export goods in processing trade, export tax rebate and foreign exchange management. It is also an important document for the customs to handle illegal smuggling cases and the tax and foreign exchange administration departments to investigate and deal with tax fraud and arbitrage crimes.
Customs declaration documents include:
1, import and export goods declaration form. General imported goods should be filled in duplicate; Processing trade goods, bonded goods and other goods that need to be written off by the customs 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. Invoice of goods. The required number of copies is less than one customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from export declaration.
3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After checking the documents, the customs shall sign the original waybill, release it and return it to the customs declaration form, and take delivery or delivery accordingly.
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. Export verification form. 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 form 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) For goods approved by the customs for tax reduction or exemption, the tax reduction or exemption certificate signed by the customs shall be submitted, and the foreign-funded enterprises in Beijing shall submit the 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.