Terms such as "customs declaration form" or "import declaration form" and "export declaration form" are generally used in this specification. When different requirements need to be interpreted separately, the following terms are used respectively:
1. Voucher for customs declaration entry: refers to the voucher filled in by the declaration unit according to the format specified by the customs, which serves as the basis for pre-entry of customs declaration (the existing customs declaration can be enlarged and used).
2. Pre-entered customs declaration form: refers to the customs declaration form entered in advance by the company, printed and transmitted to the customs through the Internet, and declared to the customs by the reporting unit.
3.EDI declaration form: refers to the declaration form in the form of electronic message declared by the reporting unit to the customs by EDI, as well as the written declaration form printed and supplemented afterwards.
4. Certificate of customs declaration: refers to the certificate provided by the customs in the form of customs declaration after verifying the actual entry and exit of goods, which serves as the certification document for the enterprise to handle relevant procedures with the tax and foreign exchange administration departments.
The specifications for filling in each column of the import and export goods declaration form are as follows:
I. Pre-entered number
Refers to the customs declaration number filled in by the reporting unit or the pre-entry unit, which is used for the customs declaration that has not been approved after the quotation between the reporting unit and the customs.
The numbering rules of the entry documents of the customs declaration form shall be decided by the reporting unit. The pre-entry number of the pre-entry customs declaration form and EDI customs declaration form is determined by the customs accepting the declaration, and the computer automatically prints it.
Second, the customs number.
Refers to the number given to the customs declaration form when the customs accepts the declaration.
The customs number shall be determined by the customs in the process of accepting the declaration, and shall be marked on each joint of the customs declaration form.
The customs number of the customs declaration form is 9 digits, of which the first two digits are the customs number, the third digit is customized by the customs, and the last six digits 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.
The order of customs administration directly under the customs is far from satisfactory, and its evaluation is not satisfactory.
Three. Port of import/export
Refers to the name of the customs at the port where the goods actually enter (exit).
This column should fill in the corresponding port customs name and code in the customs code table according to the actual port customs where the goods enter (exit).
If 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 should 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.
For other goods that do not actually enter or leave the country, the name and code of the customs that accepts the declaration shall be filled in.
Fourth, the record number
Refers to the import and export enterprises in the customs processing trade contract filing or reduction, exemption, tax-free filing and approval procedures, the customs gives the Registration Manual for Processing Materials, the Registration Manual for Foreign-invested Enterprises to perform export contracts for imported parts and processed export products (hereinafter referred to as the Registration Manual), the Certificate of Tax Exemption for Import and Export Goods (hereinafter referred to as the Certificate of Tax Exemption) or other relevant filing and approval.
Only one record number is allowed on the customs declaration form.
Specific reporting requirements are as follows:
1, the goods under the processing trade contract, except for a small amount of low-value auxiliary materials, do not use the registration manual according to the regulations, and the 12 code of the registration manual must be filled in the record number column of the customs declaration.
Where the finished products of processing trade are converted into imported goods with tax exemption certificate, the number of tax exemption certificate shall be filled in the import declaration form, and the number of registration manual shall be filled in the export declaration form.
2. For the customs declaration involving the filing and approval of tax reduction or exemption, fill in the tax exemption certificate number in this column, which shall not be empty;
3. For customs declarations without filing approval documents, this column is exempt from filling in.
The record number is 12, where 1 is the identification code. The identification code of the record number must be coordinated with the columns of "trade mode" and "tax-free nature". If the trade mode is feed processing, the tax-free nature should also be feed processing, and the identification code of the record number should be "B".
Verb (abbreviation for verb) import date/export date
The date of import refers to the date when the means of transport carrying the declared goods declare entry. The date reported in this column must be consistent with the entry date of the corresponding means of transport.
The date of export refers to the date when the means of transport carrying the declared goods go through the exit formalities. This column is used for the customs to print the certificate of customs declaration. The forecast customs clearance form and EDI customs declaration form are not required to be filled in.
There is no actual entry and exit date on the declaration form.
This column is 6 digits, of which 2 digits are arranged in the order of year, month and day.
Date of declaration of intransitive verbs
Refers to the date when the customs accepts the import (export) goods and the consignor or his agent applies for handling the import (export) formalities of the goods.
If the date of pre-entry and EDI declaration is inconsistent with the actual situation, the customs inspector will modify the label according to the actual date.
This column is 6 digits, of which 2 digits are arranged in the order of year, month and day.
VII. Institutions
Business units refer to enterprises or units that sign and execute import and export trade contracts within the territory of China.
This column should fill in the name and code of the business unit. The business unit code is ten digits, which refers to the registration code set by the customs when the import and export enterprises go through the registration formalities at the local competent customs.
The principles for determining business units under special circumstances are as follows:
1, aid, gift, donation of goods, fill in the unit that directly accepts the goods.
2. If import and export enterprises act as import and export agents for each other, or if enterprises without import and export operation rights entrust enterprises with import and export operation rights to act as import and export agents, fill in the agent.
3. If a foreign-invested enterprise entrusts a foreign trade enterprise to import investment equipment and articles, it shall report to the foreign-invested enterprise.
Eight. way of transportation
Refers to the classification of means of transport used to transport goods into and out of customs territory.
This column should select and fill in the corresponding transportation mode according to the code table of transportation mode stipulated by the customs and the actual transportation mode.
Under special circumstances, the declaration principles of modes of transportation are as follows:
1. Express goods imported or exported by non-mail shall be declared according to the actual mode of transportation.
2. Articles carried by inbound and outbound passengers shall be filled in according to the passenger's means of transport.
3. The imported goods transported through customs clearance shall be filled in according to the means of transport that the goods arrive at the place of entry, and the exported goods transported through customs clearance shall be filled in according to the means of transport that the goods leave the place of exit.
4. If there is no actual entry or exit, please choose to fill in the transportation mode of "0" (non-bonded area is transported into bonded area and returned from bonded area), "1" (stored in export supervised warehouse in China and returned from export supervised warehouse), "7" (bonded area is transported to non-bonded area), "8" (bonded warehouse is transferred to domestic market) or "9" (according to the actual situation).
IX. Name of means of transport
Refers to the name or number of the means of transport carrying goods into and out of the country.
The contents of this column should be consistent with the corresponding contents listed in the manifest declared by the transportation department to the customs.
Only one vehicle name is allowed on the customs declaration form.
Specific reporting requirements are as follows:
1. Fill in the call sign of jianghai transport ship (supervision document number+"/"+voyage of small ships to and from Hong Kong and Macao).
2. For automobile transportation, fill in the domestic driving license plate number of cross-border transportation vehicles+"/"+entry and exit date (8 digits, namely year, month, day and year, the same below).
3. Train number (or train number)+"/"+date of entry and exit of railway transportation.
4. Fill in the flight number+entry and exit date+"/"+general air waybill number.
5. Fill in the postal parcel number+"/"+entry and exit date for postal transportation.
6. Fill in the transit mark "@"+transit declaration number for import transit transportation; When the export goes through customs, just fill in "@" with marks and numbers.
7. Fill in the specific names of other modes of transportation, such as pipelines and pack animals.
8. The processing trade declaration form without actual entry and exit shall be filled in as follows:
For the goods and materials carried over from deep processing trade, import declaration should be made first, and the customs clearance code (the first two digits) and the import declaration number of the transferee should be filled in this column of the export declaration form, that is, "transfer to XX (customs clearance code) XXXXXXXXX (import declaration number)". If the goods transported through customs transit go through customs transit formalities, it shall be filled in according to the provisions of item 6 above.
If the finished products of processing trade are converted into imported goods enjoying tax reduction or exemption with the tax exemption certificate, they should go through the import declaration procedures first, and fill in the customs area code (the first two digits) of the importer and the import declaration number in this column of the export declaration form.
If there is no actual entry and exit beyond the above provisions, this column is empty.
X. bill of lading number
Refers to the number of the bill of lading or waybill for import and export goods.
The contents reported in this column should be consistent with the corresponding contents listed in the cargo manifest declared by the transportation department to the customs.
Only one bill of lading number can be filled in a customs declaration. When one ticket of goods corresponds to multiple bills of lading, it should be filled in separately.
Specific reporting requirements are as follows:
1, the import bill of lading number or export waybill number should be filled in for jianghai transportation.
2. Car transportation is exempt from reporting.
3. Fill in the waybill number of railway transportation.
4, air transport to fill in the waybill number, no waybill to fill in the total waybill number.
5. Postal transportation is exempt from reporting.
6. If there is no actual entrance or exit, this column is empty.
Import and export transit transportation is exempt from declaration.
XI。 Receiving unit/delivering unit
Receiving units refer to the known final consumption and use units of imported goods in China, including:
1. Units that import goods from abroad by themselves.
2. Units that entrust enterprises with foreign trade import and export rights to import goods.
The delivery unit refers to the production or sales unit of export goods in China, including:
1. Units that export goods by themselves.
2. Units that entrust enterprises with foreign trade import and export rights to export goods.
This column should fill in the Chinese name of the receiving and shipping unit or its customs registration code.
The receiving and delivery unit of the processing trade declaration form should be consistent with the "delivery unit" in the registration manual.
Twelve. Mode of trade (mode of supervision)
This column should be based on the actual situation, and according to the "trade code table" stipulated by the customs, choose to fill in the corresponding trade abbreviation or code.
A customs declaration is only allowed to fill in one mode of trade.
Under special circumstances, the requirements for filling in the processing trade declaration form are as follows:
1, a small number of low-value accessories (that is, low-value accessories below $5,000 and below 78 kinds) do not use the registration manual as required, and fill in "low-value accessories" on the import declaration form of accessories. If the registration manual is used, it shall be filled in according to the transaction method in the registration manual.
2, foreign-funded enterprises according to the proportion of domestic sales and export for processing domestic products and imported materials for processing domestic products, the import declaration form to fill in the "general trade".
All export products processed by foreign-funded enterprises use domestic materials, and the export declaration form of finished products is filled with "general trade".
3. Materials for processing trade or goods carried over from deep processing shall be filled in according to the approved trade method.
4, processing trade materials to domestic (and according to the materials for domestic products) should fill in the import declaration form, fill in this column "(incoming or incoming) domestic"; Where the finished products of processing trade are converted into imported goods with tax exemption certificate, the import and export declaration forms shall be filled out respectively, and the column "Tax exemption or exemption of finished products (incoming materials or materials)" shall be filled in.
5. The finished products exported by processing trade are returned for import and re-export for some reason, and the original imported materials for re-export are returned for re-import. The abbreviation or code of the trade mode of returning (returning) goods corresponding to the Registration Manual shall be filled in.
6. If the materials in the Material Preparation Registration Manual are transferred to the Processing and Export Registration Manual, the import and export declaration form shall be filled as "Carry-over of incoming materials and surplus materials".
7. When processing import and export goods, bonded factories shall fill in the corresponding processing methods of incoming materials or materials according to the registration manual.
Thirteen. Nature of immunity
Refers to the nature and category of customs management of import and export goods collection, reduction and exemption.
This column should be filled in according to the tax exemption nature annotated on the tax exemption certificate issued by the customs, or according to the actual situation, select the corresponding tax exemption abbreviation or code according to the tax exemption nature code table stipulated by the customs.
Processing trade declaration form This column should fill in the corresponding tax-free abbreviation or code according to the tax-free nature indicated in the registration manual issued by the customs. Under special circumstances, the requirements are as follows:
1. For the processing trade operated by bonded factories, fill in "processing with supplied materials" or "processing with supplied materials" according to the registration manual.
2. Materials and components imported by foreign-invested enterprises for processing domestic products shall be listed as "general tax" or other corresponding tax-free nature according to the proportion of domestic and foreign exports.
3, processing trade to domestic goods, according to the actual nature of the declaration should enjoy tax exemption (such as general tax, educational supplies, other statutory, etc.). ).
4. Fill in "other laws and regulations" for the materials returned for export and the finished products returned for import.
5. The goods carried over from processing trade in this column are empty.
A customs declaration is only allowed to fill in one tax-free nature.
Fourteen Tax exemption ratio/settlement method
The duty-free ratio is only used in the import declaration form (code "07 15") of imported materials under the trade mode of "non-counterpart contract feeding and processing", and the actual taxable ratio specified by the customs shall be filled in, such as 5% for 5%, 0/5% for 15.
The export declaration form should fill in the method of settlement of foreign exchange, that is, the method of settlement of foreign exchange by the shipper or his agent of export goods. This column should choose to fill in the name or code of the corresponding settlement method according to the code table of settlement method stipulated by the customs.
Fifteen. License plate number
For goods that should apply for import (export) license, the import (export) license number issued by MOFTEC and its authorized license issuing agency must be filled in this column, and it shall not be empty.
Only one license number is allowed on the customs declaration form.
Sixteen. Country of departure/country of arrival (region)
The country of shipment refers to the country of origin of the imported goods.
The country (region) of arrival refers to the country (region) where the export goods are delivered directly.
For goods in transit, if there is no commercial transaction at the transit place, the departure place and arrival place remain unchanged; If there is a business transaction at the transit point, the transit point will be used as the country of departure/arrival.
This column should be filled with the Chinese name or code of the corresponding country of departure (region) or arrival (region) according to the country (region) code table stipulated by the customs.
If there is no actual entry or exit, you should fill in "China" (code "142") in this column.
17. loading port/loading port
The loading port refers to the last overseas loading port before the import and export goods arrive at China customs.
The port of shipment refers to the final destination port of export goods shipped abroad; If the final destination port is unpredictable, it can be filled as predictably as possible.
This column should fill in the corresponding Chinese port name or code according to the actual situation according to the "Port Route Code Table" stipulated by the customs.
If there is no actual entry or exit, this column should be filled with "domestic" (code "0 142").
18. Domestic destination/domestic source of goods
Domestic destination refers to the known domestic consumption, use or final destination of imported goods.
Domestic supply refers to the domestic origin or origin of export goods.
This column should fill in the corresponding domestic area name or code according to the domestic area of the receiving unit of imported goods, the production enterprise of export goods or the delivery unit, and according to the domestic area code table stipulated by the customs.
Nineteen. Approval number
Import declaration form This column is used to fill in the number of the verification form for import payment of foreign exchange.
Export declaration form This column is used to fill in the quantity of export receipt verification form.
Twenty, trading methods
This column should fill in the corresponding transaction mode code according to the actual transaction price terms and the "transaction mode code table" stipulated by the customs.
If there is no actual entry or exit, fill in CIF for import and FOB for export.
Twenty one. freight transport
This column is used for imported goods whose freight is not included in the transaction price or exported goods whose freight is included in the transaction price. The international transportation expenses of all the goods included in this customs declaration form should be filled in. You can fill in the form of freight unit price, total price or freight rate, and indicate the freight mark, and choose to fill in the corresponding currency code according to the currency code table stipulated by the customs.
If the transportation insurance premium is calculated together, the transportation insurance premium should be reported in this column.
The freight mark "1" indicates the freight rate, "2" indicates the freight unit price per ton of goods, and "3" indicates the total freight price. For example:
The freight rate of 5% is reported as 5;
The freight unit price of $24 is reported as 502/24/2;
The total freight cost of $7,000 was reported as 502/7,000/3.
22, premium
This column is used for imported goods with no insurance premium in the transaction price or exported goods with insurance premium in the transaction price, and the international transportation insurance premium of all the goods contained in this customs declaration form shall be filled in. It can be filled in one of two ways: the total amount of insurance premium or insurance premium rate, marked with insurance premium, and selected the corresponding currency code according to the currency code table specified by the customs.
If the transportation insurance premiums are calculated together, the transportation insurance premiums shall be reported in the freight column.
The premium mark "1" indicates the premium rate and "3" indicates the total premium price. For example:
The insurance rate of 3‰ is 0.3;
The total premium for 10000 Hong Kong dollars is110/10000/3.
Twenty-three, miscellaneous expenses
Refers to the expenses that should be included in or deducted from the customs value except the transaction price, such as handling fees, commissions, rebates, etc. , one of two ways can be used to fill in the miscellaneous fees, and the miscellaneous fees can be marked. The corresponding currency code can be selected according to the currency code table stipulated by the customs.
The declaration of miscellaneous fees that should be included in the customs value is positive or positive, and the declaration of miscellaneous fees that should be deducted from the customs value is negative or negative.
The sign "1" indicates the miscellaneous fee rate, and "3" indicates the total miscellaneous fee. For example:
The miscellaneous fee rate 1.5% which should be included in the duty-paid price is reported as1.5;
The tax rebate rate 1% that should be deducted from the duty-paid price is reported as-1;
The total amount of 500 pounds of miscellaneous expenses that should be included in the duty-paid price is reported as 303/500/3.
Twenty-four Contract agreement number
This column should fill in the prefix and number of all import and export goods contracts (agreements).
Twenty-five pieces, number of pieces
This column should fill in the actual quantity of imported (exported) goods with outer packaging. Under special circumstances, the requirements are as follows:
1. If the manifest number is TEU, fill in the number of containers.
2. If the number of manifests is pallets, fill in the number of pallets.
This column is filled with 1 instead of zero.
Twenty-six, packaging type
This column should select and fill in the corresponding packing type code according to the actual packing type of the imported (exported) goods and the packing type code table specified by the customs.
Twenty-seven, gross weight (kg)
Refers to the total weight of goods and their packaging materials.
This column records the actual gross weight of incoming (outgoing) goods, and the unit of measurement is kilograms. If it is less than one kilogram, it is 1. Add a comment (0)
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. gyk GRC | 2009-09- 10 12:52:37
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The phenomenon of "studying abroad" suddenly appeared in China football.
Lin Dai moved from Liaozu to Bosnia and Herzegovina in May, and will join Shenhua only two months later-this curve transfer method will be imitated by many people.
■ This topic was written by our reporter Zhang Zhe.
Recently, domestic football has been temporarily quiet because of the truce of the Super League. However, after the second stage of the Super League game is restarted, we may find that individual players have appeared in the new club through the second transfer. Among these players, there is a strange phenomenon of "exporting to domestic sales".
The "Lin Dai Incident" challenged the transfer system.
Who's Lin Dai? He was originally the main defender of Liaozu and was selected for the Olympic team led by Du Yi. At the beginning of May, Lin Dai announced a free transfer to Slavia Club in Bosnia and Herzegovina.
Two months after his disappearance, Lin Dai suddenly appeared at the Cambridge base of Shanghai Shenhua Club, and Shenhua announced the introduction of Lin Dai from Seville.
What the hell is going on here?
It turned out that Lin Dai didn't want to go abroad at the beginning of the year, but wanted to transfer to Shenhua. However, Liaozu Club offered Shenhua a transfer fee of up to 4 million yuan, which was priced at 2 million yuan after counter-offer, but it was not negotiated in the end. Then Lin Dai, his agent and Shenhua Club came up with a plan of "exporting to China", that is, Dai Lin first moved to Bosnia and Herzegovina as a "free agent", and after the second transfer window in China opened, Shenhua was brought back to Lin Dai from Bosnia and Herzegovina at a low price.
Shenhua Club has announced that Lin Dai's transfer formalities have been basically completed. Although they broke the "rules" of the domestic transfer market, they only seized the loopholes exposed by the China Football Association's failure to meet international standards in the transfer system. Liaozu Club became the "big head" in this incident.
Wu Bo emigrated, but did not leave Chengdu.
In fact, Lin Dai is not the first player in China to "export to domestic market". At the beginning of this year, Wu Bo, who played for Sichuan team in China, hoped to transfer to Chengdu Sheffield United in the Chinese Super League. However, Chengzu Club finally failed to negotiate with Chuanzu Club.
Therefore, Chengzu Club immediately played the trick of "exporting to domestic market". First, it operated Wu Bo to freely transfer to a Hungarian B-class club under the Sheffield United in England, and then brought Wu Bo back after the second transfer in China. Compared with the fact that Lin Dai did go to Bosnia and Herzegovina for several months, Wu Bo never even left Chengdu, and Chengzu Club only completed the transfer agreement with Hungarian Club B in writing.
How many people will follow Lin Dai's example?
After the successful "sneak in" of Wu Bo and Lin Dai, who else will achieve the purpose of transferring to a favorite club in China through complicated "fake study abroad"?
Shenzu teenager Hui and Lei Yongchi didn't sign up for the Super League this year because they didn't sign a contract with Shenzu Club. Later, the two teenagers tried training in a Portuguese club under the operation of their agents, and planned to sign a contract with them. Recently, Shenzu Club rented Mao Jianqing, Chen Lei and foreign aid Balkis from Shanghai Shenhua in the secondary transfer market. Later, it was reported that Shenzu wanted to exchange thunder and Shenhua, so "Shenzu" went to Portugal as a springboard.
Dong Wang of Changchun Yatai did not sign a labor contract with the club because of injury at the beginning of the year. In March, the Australian media suddenly claimed that the Australian Super League team Newcastle Jet took a fancy to Dong Wang. After the "Lin Dai Incident" came out, Changchun suspected that Dong Wang would follow suit and join the Youth China Energy through the springboard of the Australian Super League. Because Dong Wang is a native of Qingdao, and his parents and children live in Qingdao, he has always hoped to be transferred back to Qingdao.
In addition to Lin Dai, two other young players of Liaozu Club, Zhang Chengdong and Bu Xin, recently expressed their desire to "study abroad". According to outside analysis, another super-hot club, Shenyang Jin Dong, may acquire the ownership of these two people through "resale".
There are also players who really "study abroad"
When "studying abroad" is marked with the question mark of "exporting to domestic sales", in fact, some players in China really yearn for playing abroad. The names appearing in the latest issue of "China Players' Rankings for Studying Abroad" are Dalian Shide and Shaanxi Zhongxin Wanwan respectively.
According to the Croatian Split Club, Zhu Ting will fly to the team's training camp this week. On the premise of passing the trial, they will sign a loan with him.
Wan's destination is Jeonbuk Hyundai, and Jeonbuk Hyundai has announced that it has signed a lease contract with Wan. Wan became the third China central defender to join the K League this year after Li Weifeng and Feng Xiaoting, and he had already withdrawn from the new training of the national football team.
Broker's explanation: China Football Association should plug loopholes in laws and regulations.
According to a senior broker, in fact, after the "Zhou Haibin Incident" appeared this year, people in the industry had a hunch that someone would take the opportunity to operate the case of "exporting to domestic sales".
The agent said that the "Lin Dai incident" itself, like the "Zhou Haibin incident", was aimed at breaking the restriction of China Football Association that "players can only become free agents 30 months after the contract ends". After the contract expires, players can't transfer freely at home, but international transfer is a free agent. The operation of "exporting to domestic sales" is mostly through small clubs in European third and fourth leagues as "springboard clubs". These leagues themselves are not very standardized. As long as the broker signs a short-term contract with them for half a year or even a few months, and then pays a handling fee of tens of thousands of euros, the operation can be successful.
The broker believes that there is no problem in the way of "exporting to domestic sales" from the legal procedure. Of course, this kind of operation will break the "Jianghu rules", and generally no brokerage firm dares to try it easily. The agent suggested that the China Football Association should revise the transfer rules as soon as possible. Besides the rules of FIFA, it is necessary to keep some "indigenous methods" in some details. For example, it is stipulated that anyone who is transferred abroad must return to China after a certain period of time, otherwise an agreement must be reached with the original club before he can be released.
Staying in Bosnia and Herzegovina and sneaking through Shanghai, this "curve turning point" trip has finally come!