All import and export activities of an enterprise should always follow the business philosophy of "law-abiding operations, honesty and trustworthiness", strictly abide by national laws and regulations on import and export, and basically achieve the following points. This is not only a requirement for effective customs supervision, but also the basis for enterprises to survive, develop and participate in domestic and foreign competition:

1. Truthful declaration

When an enterprise applies for goods procedures to the customs, it must be The prescribed format (customs declaration form for import and export goods) must be filled in truthfully and accurately with all contents related to the goods, so as to achieve two consistency: First, the documents are consistent, that is, the content of the customs declaration form is consistent with the contract, license document, invoice, and packing list , waybill and other relevant documents are consistent. Second, the single goods are consistent, that is, the content reported in the customs declaration is consistent with the actual import and export goods. In particular, the product name, quantity, specifications, price, country of origin, trade method, consumption country, trading country and other contents must be true. Electronic manifest data must be true, standardized, accurate, and completely consistent with the contents of the written manifest. The customs will review and inspect the declaration content and goods in accordance with national laws and regulations.

2. Pay taxes in accordance with the law

Taxation is the basic source and guarantee of national fiscal revenue. The state levies taxes on citizens and legal persons in accordance with the law, and citizens and legal persons have the tax obligation to pay the tax payable in accordance with the law. The tax authorities shall truthfully provide tax-related information to the tax authorities and actively cooperate with the tax authorities in conducting tax inspections in accordance with the law.

The state gives the customs the right to levy tariffs and import and export link taxes on imported and exported goods and entry and exit items in accordance with the law. The consignee and consignee of imported and exported goods or their agents are responsible for paying customs duties and import and export link taxes. obligations. If a taxpayer violates relevant laws and administrative regulations and adopts various methods to evade tax payable, which constitutes smuggling or violates customs supervision regulations, he shall be punished in accordance with the "People's Republic of China and the Criminal Law of the People's Republic of China" and "The People's Republic of China". and other relevant laws and administrative regulations.

What you need to know and pay attention to here is:

--- Regarding the determination of the duty-paid value of imported goods, the customs will review it based on the transaction price of the goods. Determine and should include the transportation and related costs and insurance premiums before the goods arrive at the entry point within the territory of the People's Republic of China and are unloaded. The dutiable value of exported goods includes the price of the goods, transportation and related expenses and insurance before the goods are shipped to the People's Republic of China and the export location within the country, but the export duties and taxes included therein shall be deducted.

The transaction price of imported goods refers to the price actually paid or payable by the buyer for the purchase of the goods, including all payments directly or indirectly paid by the buyer to the seller or to a third party to fulfill the seller's obligations.

In addition, when determining the duty-paid value of imported goods, the following costs or values ??should also be included:

(1) The following costs borne by the buyer: 1. In addition to purchase commission Other commissions and brokerage fees; 2. Container fees that are integrated with the goods; 3. Packaging materials and packaging labor costs.

(2) The royalties related to the goods and as a condition for the seller to sell the goods to the People's Republic of China shall be paid directly or indirectly by the buyer.

(3) The income obtained by the seller directly or indirectly from the buyer’s resale, disposal or use of the goods after importation.

The "Measures of the Customs of the People's Republic of China for Determining the Duty-paid Value of Imported and Exported Goods" stipulates that when the customs cannot determine the duty-paid value based on the transaction price of imported goods, the customs has the right to raise questions and can use the same goods in sequence to complete the transaction. Price methods, transaction price methods for similar goods, discount price methods, price calculation methods and other reasonable methods are used to estimate the dutiable value. At the same time, the customs can conduct price negotiations with consignees and consignees of imported and exported goods.

--- Regarding the types of taxes and fees levied by the customs, the customs levies taxes and fees on imported and exported goods, including: customs duties, import value-added tax and consumption tax; anti-dumping duties are levied on goods listed as anti-dumping; late payment of taxes Late payment fees are levied on goods; supervision fees are levied on tax-reduced and bonded goods in accordance with regulations; late declaration fees are levied on imported goods that go through customs declaration procedures with the customs beyond the prescribed time limit; deposits are levied on temporarily imported and exported goods or deposits are levied in accordance with relevant regulations.

--- Compensation and recovery of customs duties and taxes After the import and export goods are released, if the customs discovers that taxes have been under-levied or omitted, it shall within one year from the date of payment of taxes or release of the goods, Pay back taxes to taxpayers. If the taxpayer violates the regulations and the tax is under-levied or omitted, the customs may pursue the levy within 3 years. Any taxes overcharged by the customs shall be refunded immediately upon discovery by the customs; the taxpayer may request a refund from the customs within one year from the date of payment of the taxes.

---Tax payment deadlines and compulsory measures. Taxpayers who import and export goods shall pay taxes within 15 days from the date when the customs fills in and issues a tax payment letter. If the tax cannot be paid within the prescribed time limit, For taxes, a late payment penalty of 1‰ of the unpaid tax should be paid on a daily basis.

If the tax obligation has not been fulfilled for more than three months, the customs will implement the following compulsory measures: the customs will notify the bank or other financial institution in writing to withhold the tax from the deposit; or the taxable goods will be sold in accordance with the law and the proceeds will be used to offset the payment. tax; or to detain and sell goods or other property with a value equal to the tax payable in accordance with the law, and use the proceeds from the sale to offset the tax.

3. Use and dispose of goods under customs supervision in accordance with the law

Goods under customs supervision refer to all inbound and outbound goods that have not yet completed customs procedures.

---Enterprises must comply with the following regulations when using and disposing of goods under customs supervision

(1) Accept customs inspection. When the customs inspects the goods, the parties concerned shall be present and responsible for moving the goods, unpacking and re-packaging the goods. When the customs deems it necessary, it may conduct inspection, re-inspection or take samples of goods.

(2) For goods under customs supervision, no unit or individual may load, unload, move, deliver, extract, dismantle, modify, exchange, mortgage, pledge, transfer or change marks without customs permission.

(3) Managers of warehouses and places where goods under customs supervision are stored shall handle receipt, storage and delivery procedures in accordance with customs supervision regulations; storage of goods under customs supervision outside customs supervision areas must be approved by the customs. and accept customs supervision.

(4) Disposal of various types of bonded goods, specific tax exemption goods, and temporary import and export goods, including changing the specific area, enterprise, and purpose of the goods, as well as exchange, domestic sales, transfer, leasing, and mortgage , pledge, etc. must be applied to the customs in advance and subject to customs review and approval.

---Enterprises should strengthen the management of goods during the customs supervision period, focusing on goods with longer customs supervision periods, such as imported tax-reduced goods (including machinery and equipment, vehicles, building materials, etc.) , bonded materials imported in the name of processing trade, processed finished products, temporarily imported goods and other goods for which duties and import taxes have not been paid or have not been fully paid.

During the goods supervision period, goods under customs supervision should be used and kept in strict accordance with relevant regulations. No decision on disposal is allowed without the permission of the customs and the completion of relevant procedures. When the goods supervision period expires, the enterprise should promptly submit an application for deregulation of tax-reduced goods or a write-off application for bonded goods to the customs in order to facilitate customs inspection and handle relevant procedures.

4. Establish and improve the internal control mechanism of enterprises

Enterprises should combine their own management requirements with various customs management regulations to establish and improve the internal control mechanism. Including:

---The job responsibility system strengthens the job management of enterprise managers, customs declaration supervisors or heads of import and export departments, and customs declaration personnel, clarifies the division of responsibilities, and formulates complete import and export business operating procedures and work standards. and management regulations for customs declarers.

---The perfect import and export business management system includes customs declaration management system, foreign exchange verification management system, export tax rebate management system, approval documents, quotas and other import and export exclusive rights management systems and financial management systems. Clear division of labor and complete operating procedures for import and export business.

--- Seals, contracts, bills, document collection and payment, files, warehousing management systems and regulations have dedicated personnel to keep customs declaration seals, manuals, customs declaration forms, lists, factory transfer information and related import and export information. , and have clear systems and procedures for custody, handover, and archiving. The storage requirements and time limits for an enterprise's accounting books, accounting vouchers and other materials should be strictly implemented in accordance with the requirements of the "Accounting Law", "Enterprise Accounting System", etc., and accounting supervision should be strengthened.

---The internal coordination and contact mechanism of the enterprise ensures the orderly connection of import and export business and the proper handover and safekeeping of relevant import and export information such as manuals, customs declaration forms, and factory transfer information to avoid the loss of important business documents or Unable to provide relevant account books, information, etc. Form a coordinated and unified overall system for import and export business management.

5. Actively accept customs inspection

According to the "Customs Law", "Customs Inspection Regulations of the People's Republic of China" and "Customs Inspection Regulations of the People's Republic of China" The Implementation Measures require that the customs can conduct customs inspections on enterprises and units directly related to import and export activities.

The objects of customs inspection are enterprises and units directly related to import and export activities. The enterprises and units specifically included are: (1) enterprises and units engaged in foreign trade; (2) enterprises engaged in foreign processing trade. ; (3) Enterprises engaged in bonded business; (4) Enterprises or units that use or operate imported goods with tax exemption or reduction; (5) Enterprises engaged in customs declaration business; (6) Enterprises directly related to import and export activities specified by the General Administration of Customs Other enterprises and units.

---Customs inspection content During the inspection period, the customs can inspect the accounting books, accounting vouchers, customs declaration documents and other relevant materials (hereinafter collectively referred to as accounting books, documents, etc.) of import and export related enterprises. Information) and related import and export goods are verified to supervise the authenticity and legality of their import and export activities.

---Customs inspection period

(1) General trade imported goods within 3 years from the date when the customs releases the goods;

(2) Bonded goods are subject to customs inspection Within the prescribed supervision period, or within 3 years from the date of release for re-exportation out of the country, or within 3 years from the date of approval for conversion to general trade import release;

(3) Imported goods with tax reduction or exemption are under customs supervision Within the period and within 3 years thereafter;

(4) Other import and export goods within 3 years from the date of completing customs procedures.