1, import and export goods declaration form. General imported goods should be filled in duplicate; Processing trade goods, bonded goods and other goods that need to be written off by the customs shall fill in a special customs declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled in.

2. Invoice of goods. The required number of copies is less than one customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from export declaration.

3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After checking the documents, the customs shall sign the original waybill, release and return the customs declaration tribute for picking up the goods or loading the goods.

4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or packaged goods with a single variety and consistent packaging contents can be exempted.

5. Export verification form. When all export goods are declared, the verification form of export proceeds stamped by the foreign exchange administration department shall be submitted, and the verification form number shall be filled in the upper right corner of each export declaration form.

6. When the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.

7. Other relevant documents. Including:

(1) For goods approved by the customs for tax reduction or exemption, the certificate of tax reduction or exemption signed by the customs shall be submitted, and foreign-funded enterprises in Beijing shall submit the list of imported equipment issued by the customs separately;

(2) Goods imported and exported under processing trade contracts that have been filed with the Customs shall be submitted to the Registration Manual issued by the Customs. The basic procedures of customs clearance: declaration, inspection, tax payment and release.

Declaration: 1 After the consignor and consignor of export goods prepare the export goods on time, with good quality and quantity as stipulated in the export contract, they should go through the formalities of chartering and booking the shipping space with the transportation company, prepare to go through the customs declaration formalities, or entrust a professional (agent) customs declaration company to go through the customs declaration formalities.

2. Enterprises that need to entrust professional or agent customs declaration enterprises to handle customs declaration formalities shall go through entrusted customs declaration formalities at the nearest professional or agent customs declaration enterprise at the export port before the goods are exported. The entrusted professional customs declaration enterprise or agent customs declaration enterprise shall obtain a formal declaration power of attorney from the entrusting unit, and the declaration power of attorney shall conform to the format required by the customs.

3. Preparing customs declaration documents is the basis to ensure the smooth customs clearance of export goods. Generally speaking, in addition to the export goods declaration form, the documents to be prepared for customs declaration mainly include: waybill (that is, bill of lading), invoice, trade contract, export verification form and various documents related to customs supervision conditions.

Matters needing attention in declaration: time limit for customs declaration: the time limit for customs declaration refers to the time limit stipulated by law for the consignor or his agent to declare customs after the goods arrive at the port. The time limit for customs declaration of export goods is 24 hours before loading. Goods that do not need to be taxed and inspected shall go through customs clearance formalities within 1 day after receiving the declaration.

Inspection: Inspection refers to the actual inspection of export goods by the customs according to the applicant who has accepted the declaration and been audited by the customs declaration unit to determine whether the contents declared in the customs declaration documents are consistent with the actual import and export goods. 1. Verify whether the contents declared in the declaration link are consistent with the verified documents and goods by checking the proof of the actual goods and the customs declaration form. Through actual inspection, it is found whether there are problems such as concealment, false reporting and concealment that cannot be found in the declaration review link. 2. Inspection can verify the doubts raised in the declaration review and provide a reliable regulatory basis for taxation, statistics and follow-up management. After the customs has inspected the goods, it is necessary to fill in an inspection record.

Inspection records generally include the inspection time and place, the name of the consignee or consignor of the import and export goods, the declared goods, the inspection of the transportation and packaging of the goods (such as the name of the means of transport, box number, size and seal number), the name, specification and model of the goods, etc. The goods that need to be inspected shall be issued with an inspection notice within 1 day from the date of receipt of the declaration, and the inspection shall be completed within 1 day from the date when the customs inspection conditions are met. In addition to paying taxes, the customs clearance formalities shall be completed within 4 hours after the inspection is completed.

Tax: According to the relevant provisions of the Customs Law, unless otherwise stipulated by the state, import and export goods are subject to customs duties. Customs duties shall be levied by the customs in accordance with the Customs Import and Export Tariff. For the 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.

Release:

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. Issuing the special customs declaration form for export tax rebate: After customs clearance, the light yellow special customs declaration form for export tax rebate shall be stamped with the "Inspection Seal" and signed by the person in charge of customs export tax rebate examination and approval for filing with the tax authorities, and returned to the customs declaration unit. In China, goods worth about $65.438+0.5 billion are exported every day. Every day the export tax rebate is delayed, it will cause huge losses to our customers. How to accelerate the write-off 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 revised invoice and bill of lading to the customs in time for correction, so that the contents of the declaration form are consistent with the contents of the manifest. Edit the specific operation process of import and export declaration.

1. The customer provides our company with the arrival notice, original bill of lading or discharge guarantee, bill change fee and THC fee, and our company will change the import bill of lading for the customer in the shipping company.

Second, prepare the documents required for import declaration.

1. Necessary documents: list, invoice, contract in duplicate, and a power of attorney for customs declaration and inspection.

2. For goods imported from the European Union, the United States, South Korea and Japan, heat treatment certificates or phytosanitary certificates shall be provided for wooden boxes, and non-wooden packaging shall be provided for non-wooden boxes.

3. Documents stipulated by customs duties (such as import license, mechanical and electrical certificate, certificate of conformity of important industrial products).

4. There is a tax reduction and exemption manual, and a tax reduction and exemption certificate manual is provided.

3. After the import declaration, if the customs needs to review the price, the customer needs to provide relevant price certificates. Such as letters of credit, insurance policies, original factory invoices, tender documents and other documents required by the customs.

After the customs prints the tax bill, the customer should pay the tax within 7 working days. If the time limit is exceeded, the customs will charge a late fee on a daily basis.

5. After customs clearance, the customer shall pay the agency fee for customs clearance and inspection in time.

The goods must be declared to the customs within 14 days after arrival in Hong Kong. If it is overdue for more than three months, the customs will treat it as ownerless goods. ※.

export

1. Export declaration enterprises shall be registered with the local customs and inspection and quarantine bureau, and have the right to operate import and export and the qualification for inspection.

Two. Documents required for export declaration:

1. After the goods arrive in the customs supervision area and 24 hours before loading, the customer should prepare the documents required by the customs to declare to the customs.

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 customer should prepare the required documents three days before the customs declaration date and declare them 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 to be fumigated or heat-treated, the documents provided by the customer 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 products that need fumigation or heat treatment, the customer should deliver the goods to the designated 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.

Seven, the end of export customs clearance. Customers need to pay the agent fee for customs declaration and inspection in time. In the actual business of import and export trade, most sellers are responsible for the customs declaration of export goods and buyers are responsible for the customs declaration of import goods. In other words, most trading companies only deal with the customs of their own countries. The following is a summary of China's basic customs declaration.