Answer: If there is no advance payment, it can be recorded in accounts receivable. At that time, the goods will be washed back after the export declaration, and the foreign exchange receipts will be written off at the same time.

Customs declaration refers to the procedure of declaring import and export goods to the customs before shipment. According to the provisions of China's customs law, all inbound and outbound goods must pass through ports, stations and international air stations with customs, and the owner of the goods must declare to the customs. After the customs release, the goods can be picked up or shipped out.

Customs declaration and taxation

According to the relevant provisions of the Customs Law, import and export goods shall pay customs duties, unless otherwise stipulated by the state. Customs duties are levied according to the customs import and export tariff. For goods that need to be taxed, a tax bill shall be issued within 1 day after receiving the declaration, and the customs clearance formalities shall be completed within 2 hours after paying the tax bill.

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1. For general export goods, after the consignor or his agent truthfully declares to the customs and pays the tax payable and related expenses in full, the customs stamps the export manifest with "Customs Release Seal", and the consignor of export goods can load the goods and carry them out.

2. Customs clearance of export goods: The consignor of goods applying for customs clearance shall declare customs clearance within three days from the date of customs clearance, and the goods can only be shipped out of the customs supervision place after being approved by the customs.

3. Issue a special customs declaration form for export tax rebate: After the customs releases it, the special customs declaration form for export tax rebate that has been filed with the tax authorities shall be stamped with a light yellow seal, and signed by the person in charge of customs examination and approval of export tax rebate, and returned to the customs declaration unit. China exports goods worth about US$ 654.38+0.5 billion every day. Every day that the write-off of export tax rebate is delayed, it will cause huge losses to our customers. How to speed up the audit of export tax rebate? The most important thing in document operation is to fill in the export declaration form correctly. The relevant contents of the customs declaration form must be consistent with the contents of the manifest sent by the shipping company to the customs, so as to smoothly write off the tax refund. After the customs accepts the declaration and releases, if part of the goods cannot be loaded on the originally declared means of transport due to stowage of the means of transport, the consignee or consignor of export goods shall submit the Application Form for Change of Export Goods Declaration Form and a copy of the corrected invoice and bill of lading to the customs in time, so that the contents of the customs declaration form and manifest can be corrected.

Units that can apply to the customs for customs declaration and registration are: enterprises approved to operate import and export trade; Sino-foreign joint ventures, cooperation and wholly foreign-owned enterprises; Enterprises engaged in foreign processing and assembly and small and medium-sized compensation trade that directly handle import and export procedures with the approval of the customs; The units recognized by the customs shall go through the import and export procedures on a regular basis. All of the above are about how to deal with undeclared foreign exchange receipts. If there is anything else you need to know, you can continue to check it on the website.