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.
2065438+On August 1 2008, the General Administration of Customs issued an announcement, and the customs declaration for import and export goods will be officially implemented from now on. Merge the original customs declaration form and inspection customs declaration form into a "one big order" to declare goods, so that enterprises can truly realize one declaration and one customs clearance.