International trade practice (economic terminology) is one of the main courses of economics. With the improvement and development of China's socialist market economy, China's foreign-related economic and trade activities are more active. Only by mastering the practical knowledge of international trade can we correctly implement China's foreign trade principles, policies and business intentions in import and export business activities, ensure the best economic benefits, and act in accordance with international norms, so that our basic practices can be widely recognized by the international community. After China's entry into WTO, with the further opening of China's foreign trade management right, there is a great demand for foreign trade talents in China, so it is imperative to learn the course of international trade theory and practice well.

Development trend:

At present, the development trend and characteristics of international trade can be summarized into six aspects: 1, international trade has entered a new round of high-speed growth period, and the role of trade in promoting economic growth is becoming more and more obvious; 2. The trade pattern centered on developed countries remains unchanged, and China has become a new force in the growth of international trade; 3. The multilateral trading system is facing new challenges and global regional economic cooperation is in the ascendant; 4. The international trade structure is advanced, and the development of service trade and technology trade is in the ascendant; 5. The trend of trade and investment integration is obvious, and the leading role of multinational corporations in global trade is increasing day by day; 6. The struggle between trade liberalization and protectionism has intensified, and various trade barriers have emerged one after another. It is of great significance for us to make scientific decisions, participate in international economic cooperation and competition on a larger scale, in a wider field and at a higher level, and grasp the opportunities brought by economic globalization.

Scope of application:

Since Incoterms will be revised from time to time, when both parties intend to incorporate Incoterms into the sales contract, it is very important to clearly show that the cited version of Incoterms is very important. It's easy to overlook this. For example, when the earlier version is quoted in a standard contract or purchase order, the latest version is not quoted, which may cause disputes whether the parties intend to quote the new version or the earlier version in the contract. Merchants who want to use Incoterms 2000 should clearly stipulate in the contract that the contract is bound by Incoterms 2000.

Definition of customs declaration:

Customs declaration refers to the process that the consignee or consignor of import and export goods, the person in charge of inbound and outbound means of transport, the owner of inbound and outbound articles or his agent go through the entry and exit formalities of goods, articles or means of transport and related customs affairs with the customs, including declaration to the customs, submission of documents and acceptance of customs supervision and inspection. Customs declaration is one of the necessary links to fulfill the customs entry and exit procedures.

Customs declaration object:

The objects involved in customs declaration can be divided into two categories: inbound and outbound means of transport and goods and articles. Because of their different nature, their customs declaration procedures are also different. Ships, planes and other means of transport should usually be signed by the captain, and the cargo manifest, air waybill, sea waybill and other documents should be submitted to the customs for declaration as the basis for the customs to supervise the loading and unloading of goods and passengers. For goods and articles, the consignor or his agent shall fill in the customs declaration form according to the trade nature of the goods or the category of the articles, and attach relevant legal documents and commercial and transportation documents for customs declaration. Bonded goods shall be declared as "bonded goods", and the corresponding matters and supervision measures of the customs are different from other trade methods.

Documents required for customs declaration:

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 based on the actual sales after the goods are sold.

Import declaration flow chart

If the foreign exchange is settled to the exporter, it may be exempted from foreign exchange payment at the time of 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. Verification 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 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, submit the tax reduction or exemption certificate signed by the customs, and foreign-funded enterprises in Beijing 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.

Customs declaration process:

Imported?

1. The customer provides our company with the arrival notice, original bill of lading or discharge guarantee, bill change fee and THC fee, and our company will change the import bill of lading for the customer in the shipping company.

Second, prepare the documents required for import declaration.

1. Necessary documents: packing list of goods, invoice, contract in duplicate, and a power of attorney for customs declaration and inspection.

2. For goods imported from the European Union, the United States, South Korea and Japan, heat treatment certificates or phytosanitary certificates shall be provided for wooden boxes, and non-wooden packaging shall be provided for non-wooden boxes.

3. Documents stipulated by customs duties (such as import license, mechanical and electrical certificate, certificate of conformity of important industrial products).

4. There is a tax reduction and exemption manual, and a tax reduction and exemption certificate manual is provided.

3. After the import declaration, if the customs needs to review the price, the customer needs to provide relevant price certificates. Such as letters of credit, insurance policies, original factory invoices, tender documents and other documents required by the customs.

After the customs prints the tax bill, the customer should pay the tax within 7 working days. If the time limit is exceeded, the customs will charge a late fee on a daily basis.

5. After customs clearance, the customer shall pay the agency fee for customs clearance and inspection in time.

The goods must be declared to the customs within 14 days after arrival in Hong Kong. If it is overdue for more than three months, the customs will treat it as ownerless goods.

export

1. Export declaration enterprises shall be registered with the local customs and inspection and quarantine bureau, and have the right to operate import and export and the qualification for inspection.

Two. Documents required for export declaration:

1. After the goods arrive in the customs supervision area and 24 hours before loading, the customer should prepare the documents required by the customs to declare to the customs.

2. Necessary documents: list, invoice, contract, declaration power of attorney, shipping company loading list and other single documents.

3. According to the documents stipulated in the customs tariff. (such as customs clearance form, export license, etc.). )

4. If there is an export manual, you need to provide a customs declaration manual.