Customs declaration is a very complicated and professional job. Generally, a freight forwarding company with customs declaration qualification will handle the corresponding customs declaration procedures on its behalf. Agency declaration can be divided into two forms: direct agency and indirect agency. The following describes the procedures required for consignors and consignors to entrust agents to handle import inspection and customs declaration for importers' reference.
1. Receiving goods: the importer or foreign company informs the personnel of the import department by telephone or fax that the goods are about to enter the customs, and the operator will send a car to the importer to collect the customs clearance documents. The client shall provide the freight forwarder with the true information of the entrusted customs declaration matters.
2. Customs declaration: After receiving the customs clearance documents, the customs declarers will first examine them and then hand them over to the customs for customs clearance.
3. Tax payment: After verification by the customs, the import tariff bill and the VAT bill will be automatically printed, and the customer will pay the tax directly or the freight forwarder will pay the tax. Imported goods transported through customs shall be taxed at the exchange rate and tax rate on the day when the goods arrive at the destination customs.
Inspection: Wait for further instructions from the customs after paying taxes. If the customs needs to inspect the goods, the customs declarers and customs officials will inspect them together, and the goods can only be released after passing the inspection.
Extended data
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.
Baidu encyclopedia? import declaration