The customer opens a letter of credit.

You arrange production, transportation, chartering and booking shipping space.

export declaration

Take the bill of lading, packing list and invoice, and wait for the bank to send the documents.

Bank foreign exchange collection

Cancel after verification

Tax refund 2) customs declaration 1. The export declaration enterprise shall be registered with the local customs and inspection and quarantine bureau, and have the right to operate import and export and the inspection qualification.

Two. Documents required for export declaration:

1. The exporter shall prepare the documents required by the customs to declare to the customs 24 hours before loading.

2. Necessary documents: list, invoice, contract, verification form, power of attorney for customs declaration, shipping company's 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.

Three. Documents required for export inspection:

1. The exporter shall prepare the required documents three days before the customs declaration date and report to the Inspection and Quarantine Bureau. Documents provided include: invoice list, contract, inspection authorization, factory inspection list, carton packing list and other documents.

2. If the goods exported to the United States, Australia, Canada, the European Union and other countries need fumigation or heat treatment, the documents provided by the exporter include: list, invoice, contract and inspection power of attorney. If the fumigation product is wood products, a factory inspection form is also required.

3. For fumigated or heat-treated products, the exporter shall transport the goods to the designated storage yard or port area for fumigation two days before customs declaration. (Fumigation takes 24 hours)

Fourth, the export declaration form is formally declared to the customs. If the export needs to pay taxes and fees, it shall pay taxes and fees in time.

5. The customs on-site inspection is over. After the cargo documents are released, the owner shall transport the goods to the customs supervision area for inspection and release within the time specified by the customs. If inspection is required, the customs broker shall contact the customs in time for inspection, and after inspection, the seal shall be specified according to the seal of the shipping company. If inspection is not required, the goods shall be released in time and the loading list shall be sent to the port area for shipment according to the customs clearance time.

Six, when the goods are exported, the shipping company will send the export manifest data to the customs. After the customs receives the data, the customs broker will print the tax refund verification form at the customs in time after the customs data is cleared.

7. The exporter shall pay the customs declaration and inspection fees in time.

If you have an electronic port system, the operation steps of electronic port customs declaration are as follows: first, apply for export receipt/verification form, and then go to SAFE to get a paper verification form after the application is successful. After receiving the verification form, file it at the export collection/port. After the successful filing, it will be declared at the customs. After the goods are printed by the export customs, they will be submitted in the export receipt/enterprise invoice. Generally, it can be written off at SAFE about 3 days after successful delivery. If it involves a tax refund form, it can also be submitted in the export tax refund/information submission form. Generally, it can be submitted to State Taxation Administration of The People's Republic of China in about 5 days after successful submission. This is a basic operation flow of electronic port export.

Specific to the import and export customs declaration procedures, you need to pay attention to the following points:

Several problems that should be paid attention to in export declaration;

I. General procedures for customs declaration

Customs declaration generally goes through the following four links, namely, declaration, inspection, taxation and release.

Second, the time and time limit for the declaration of export goods

According to the provisions of the Customs Law, the consignor of export goods shall declare to the Customs 24 hours before loading, unless it is specially authorized by the Customs. As for the degree of loading 24 hours ago, whether it is 3 days, 5 days or 1 month, it can be decided by customs declarers according to the storage capacity of the port, and the customs will generally not ask.

The main purpose of stipulating the time limit for declaration of export goods is to allow the customs to go through normal inspection and tax collection procedures, so as to maintain the normal freight order at the port. In addition to fresh, maintenance, emergency shipment of goods and other special circumstances, generally suspend the loading of goods declared within 24 hours.

Third, the customs declaration place

According to the provisions of the current customs law, the customs declaration place of import and export goods should follow the following three principles:

1. The principle of entry and exit;

2. The principle of transit transport;

3. The principle of designated place.

Four, the main documents to be submitted for customs declaration

1. The customs declaration form filled out by the customs declarers themselves or printed by the pre-entry personnel for automatic customs declaration is in multiple copies, and the number of copies required depends on the needs of each department. Add a yellow special customs declaration form for export tax rebate when exporting tax rebate;

2. If the export goods are restricted or exported by the state, a license or other supporting documents shall be provided; 3. Commercial invoices, packing lists, customs clearance forms for export goods, contracts, etc. ;

4. Customs clearance form for outbound goods (goods exempted from inspection for export), verification form for export proceeds and other documents deemed necessary by the customs.

Verb (abbreviation for verb) pays customs duties.

According to the Customs Law, the consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles are taxpayers. At the same time, it is also stipulated that enterprises with import and export operation rights and customs declaration enterprises approved by the customs are also legal taxpayers.

The above-mentioned taxpayers shall pay taxes at the designated bank within 7 days (except holidays) from the day after the customs issues the tax payment certificate. If the tax is not paid within the time limit, from the eighth day to the date of tax payment, the customs will charge a late fee of 1‰ of the total unpaid tax on a daily basis. If the tax has not been paid for more than three months, the customs may order the guarantor to pay the tax or offset the tax with a different price, and when necessary, it may notify the bank to deduct it from the guarantor's or taxpayer's deposit.

When there is a tax dispute between the taxpayer and the customs, the taxpayer shall pay the tax first, and then submit a written reconsideration to the customs within 30 days from the date when the customs issues the tax payment certificate.

Demonstration of export declaration operation:

The customs declaration procedure of SIMTRADE system can be divided into two stages: the early stage and the entry and exit stage. The customs declaration procedures of these two stages are demonstrated below.

early stage

Operating steps 1: apply for a write-off form (note: see chapter 13 for details on foreign exchange write-off). In the exporter's "business center", click "foreign exchange bureau" and then click "apply for verification form" to obtain the "verification form of export receipt" from the foreign exchange bureau.

Step 2: Click "View Document List" in the exporter's business interface, select "Export Receipt Verification Form", click the corresponding number (in this case, STECA000009), and prepare to fill it out;

Operation Step 3: Fill in the "Export Receipt Verification Form", as shown in the following figure.

Click "Save" and "Exit" after completing the form.

Operation Step 4: Archive. Go back to the "Business Center" and point to "Customs", then click "Filing", and handle the port filing with the completed export receipt verification form.

Operation Step 5: Delivery. In the customs interface, click "Pick Up" on the right side of "Filing" to deliver the goods to the designated place of the customs; At this point, the previous customs declaration work was completed.

Entry-exit stage

Operation steps 1: Prepare the customs declaration form. Return to the business center, click the exporter, click Add Document, select the export goods declaration form, and click OK.

Operation Step 2: After completing the form, click "Save" and "Exit".

Operation Step 3: Return to the "Business Center" again and click "Customs" and "Customs Declaration"; Select the documents required for customs declaration: commercial invoice, packing list, customs clearance form for outbound goods (export goods exempt from inspection), verification form for export proceeds and customs declaration form for export goods, and click "Customs Declaration" to complete customs declaration.

import declaration

The operation procedure of import declaration is similar to that of export declaration. It is worth noting that the declaration period of import declaration is within 14 days from the date of declaration of the means of transport loaded with goods. If the last day of the reporting period is a statutory holiday or rest day, it shall be postponed to the first working day after the statutory holiday or rest day. Failing to declare to the customs in time, the customs will charge a late fee according to the regulations. If it has not been declared for more than 3 months, the goods shall be picked up by the customs and sold according to law. Of course, for goods that are not suitable for long-term preservation, the customs can handle them in advance according to the actual situation.

Another point different from export declaration is that there are some subtle differences in the payment of taxes and fees for import declaration. For example, the duty-paid price of import tariffs is based on CIF, while the duty-paid price of export tariffs is based on FOB. Please refer to the relevant contents of the course "Customs Declaration Practice" for relevant contents.