Customs declaration is a kind of document that must be submitted when import and export goods pass customs. It is mainly used to record the name, quantity, value, place of origin and other information of goods, and it is necessary to pay the corresponding customs duties, value-added tax and other taxes. The main function of the customs declaration form is to ensure the supervision of import and export goods by the customs, and to ensure the legitimate business activities and tax payment of enterprises. Settlement documents refer to the documents declared to the foreign exchange administration department to prove the actual export of goods or the actual provision of services, which are mainly used to record the foreign exchange receipts and payments to help the foreign exchange administration department supervise the cross-border trade activities of enterprises. In foreign exchange settlement documents, generally including bank drafts, invoices, contracts, packing lists, inspection documents and other documents. Although both customs declaration and foreign exchange settlement documents involve import and export trade-related processes and procedures, their functions and usage scenarios are different. Therefore, in international trade operations, enterprises need to correctly use and operate these two documents according to specific business processes and requirements.
How to ensure the accuracy and legality of customs declaration and settlement documents? In order to ensure the accuracy and legality of customs declaration and foreign exchange settlement documents, enterprises need to formulate strict management systems, establish a sound internal control mechanism, and clarify the responsibilities and authority of relevant positions. In addition, enterprises need to carefully check the quantity, name, origin, etc. of goods to ensure that they are in line with the actual situation. For customs declaration involving customs duties and other taxes, enterprises also need to pay relevant taxes in time. At the same time, when filling in the contents of the certificate, you should strictly abide by the relevant laws and regulations, and you should not provide false information or conceal the facts, so as not to cause punishment or disputes from relevant departments.
Customs declaration form and foreign exchange settlement form are two different types of documents in import and export trade, and enterprises need to use and operate them correctly according to the actual situation to ensure their accuracy and legitimacy. In addition, enterprises should also abide by relevant laws and regulations, strengthen internal control and post division, and ensure that enterprises can operate legally and pay taxes.
Legal basis:
The name, quantity, quality, value, tariff code, origin, consignor and means of transport of inbound and outbound goods, means of transport, luggage and other articles shall be subject to inspection and supervision in accordance with legal procedures.