1. Import and export goods declaration form 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 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.
Two, the customs declaration number is 9 digits, of which the first two are the customs (office) number, the third is customized by the customs, and the last six are the serial number. The customs of the municipality directly under the central government shall number the import declaration form and the export declaration form respectively, and ensure that each declaration form in the customs area can be uniquely identified according to the import and export situation in the same calendar year. Each directly affiliated customs sorting station can prepare a separate sorting record number for the filed customs declaration form. The record number of the sorting sheet shall not be used for customs declaration identification outside the department.
3. Where the goods under a processing trade contract must be at the port specified or designated in the Registration Manual (or fascicles, the same below) issued by the customs, which is inconsistent with the actual entry and exit ports of the goods, they shall be declared to the customs at the place where the contract is filed after going through the formalities for changing the Registration Manual. Fill in the name and code of the customs where the goods enter the customs when importing the goods for transit, and fill in the name and code of the customs where the goods leave the customs when exporting the goods for transit. For goods carried over from deep processing across customs areas under the supervision of customs transit, the name and code of the customs transit place shall be filled in the export declaration form, and the name and code of the customs transit place shall be filled in the import declaration form.
Four, refers to the import and export enterprises in the customs for processing trade contracts for the record or reduction, exemption, tax exemption and other procedures, the customs to give the "Registration Manual for Processing with Materials", "Registration Manual for Foreign-invested enterprises to perform export contracts for imported materials and processed export products" (hereinafter referred to as the "Registration Manual"), "Import and export goods tax exemption certificate" (hereinafter referred to as the "tax exemption certificate") or
Five, the receiving and delivery unit has been registered in the customs, this column should fill in its Chinese name and customs registration code; If it is not registered in the customs, its Chinese name and organization code should be filled in this column; If it is not registered in the customs and has no organization code, the number should be filled in this column. For the goods managed in the Processing Trade Manual, the receiving and delivering unit of the customs declaration shall be consistent with the "operating enterprise" or "processing enterprise" in the Processing Trade Manual; The receiving and delivery unit of the customs declaration form for goods with duty reduction or exemption shall be consistent with the "applicant unit" of the tax exemption certificate.