You must declare at the customs.

Customs declaration refers to goods, luggage, postal articles, means of transport, etc. The consignor or his agent shall declare to the customs when entering or leaving the country, submit the required documents and certificates, and ask the customs to go through the relevant import and export procedures. Documents and certificates required for customs declaration in China. There are: import and export goods declaration form, import and export goods license, commodity inspection certificate, animal and plant quarantine certificate, food hygiene inspection certificate, bill of lading, loading list, waybill, invoice, packing list, etc.

clear away

It means that when imported goods, exported goods and transshipment goods enter a country's customs territory or border, they must declare to the customs, go through all formalities stipulated by the customs, and fulfill their obligations stipulated by various laws and regulations; After fulfilling various obligations and going through customs declaration, inspection, tax payment, release and other procedures, the goods can be released and the owner or declarer can pick up the goods. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.

clearance

That is, customs clearance, also known as customs clearance. As for how to declare, clear customs, please refer to How to declare, inspect and release import and export goods.

Importers and exporters must submit the following documents when declaring to the customs:

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

(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 time limit for customs declaration refers to the time when the consignee or his agent is required by law to declare to the customs after the goods arrive at the port. According to the provisions of China's Customs Law, the time limit for customs declaration of imported goods is 14 days from the date of declaration of means of transport, and the consignee or his agent shall declare to the customs. After this period, the customs will collect late fees.

The start date of overdue payment for imported articles is 15 days after the means of transport declares entry, and the start date of overdue payment for mailed imported articles is 15 days after the recipient receives the notice from the post office. In addition, there are two recovery periods for deferred payment of imported goods transported by remote means: one is 15 days from the date when the means of transport declares entry, and the other is 15 days from the date when the goods are transported to the destination.

The recipient of deferred payment is the consignee of imported goods or his agent. The daily levy is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. If it is insufficient, it will not be levied. It should be noted that the cif price of imported goods here is the normal cif price approved by the customs and is denominated in foreign currency.

The customs shall convert it into RMB according to the buying and selling middle price of the national foreign exchange quotation on the day when the late payment fee should be levied.

Delayed payment is a kind of expense caused by the consignee of imported goods or his agent's declaration to the customs beyond the legal time limit, which is not a fine, and the receipt of delayed payment issued by the customs is not a notice of fine.

The purpose of setting the time limit for customs declaration and collecting late fees is to use administrative and economic means to urge imported goods to declare in time, speed up port transportation and put imported goods into production and use as soon as possible.

In international trade, the import and export of goods must be declared to the customs. First of all, the declaration of imported goods:

1, declaration time. The consignee of imported goods shall declare to the customs within 14 days from the date when the means of transport declare entry. If it is declared by the customs within the prescribed time limit, the customs will pay a late fee on a daily basis from the 5th day of/kloc-0; If the means of transport fails to declare to the customs for more than three months from the date of declaration, the imported goods shall be collected and sold by the customs.

2. Documents to be prepared and the place to declare. When declaring imported goods, you should fill in the Import Goods Declaration Form in duplicate and attach the following documents: (1) license; (2) bill of lading; (3) invoices; (4) packing list; (5) Certification documents of tax reduction or exemption. According to the regulations, imported goods should be handled by the consignee at the customs where the goods enter the country.

3. Customs audit documents. After accepting the customs declaration, the customs shall first sign all the documents, register the customs declaration number and annotate the date of accepting the customs declaration; Secondly, the documents handed over to Ge should be carefully examined. Unqualified, it shall notify the applicant to supplement and correct in time.

Let me start with the declaration of export goods:

1, declaration time limit and declaration place. When export goods leave the country, the consignor shall declare to the customs 24 hours before loading. Specifically, export goods are generally declared to the customs 24 hours before delivery to warehouses, docks, stations, airports, post offices and other places. According to the regulations, export goods should be declared by the consignor at the customs where the goods leave the country.

2. Documents required for customs declaration. When the export goods are declared, the "Export Goods Declaration Form" shall be filled in duplicate, and the export license, invoice, packing list and other shipping documents shall be attached. After the customs accepts the declaration, it is necessary to sign and review all the documents.

3. Export products shall be refunded to domestic product tax. When applying for tax refund, export enterprises must provide two bills and two votes, namely, export goods declaration form, bank export settlement bill and export sales invoice, export product purchase invoice; An enterprise with the right of tax refund refers to a foreign trade company that has the right of import and export and undertakes the task of earning foreign exchange through export. Entrusted by enterprises with the right to export their own products, industrial enterprises are also allowed to refund taxes.

The process of tariff collection is the process of tariff classification, tax rate application, price verification and tax calculation.

The calculation method of import and export tariff is: tariff amount = dutiable price x import and export tariff rate. The arrival price and FOB price of import and export goods are calculated in foreign currency, and shall be converted into RMB by the customs at the same price as the national foreign exchange rate on the date when the tax payment certificate is issued.

According to the regulations, the consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles are taxpayers; At the same time, enterprises that have the right to engage in import and export business are also legal taxpayers. Taxpayers shall pay taxes to designated banks within seven days from the day after the customs issues the tax payment certificate; If the tax is not paid within the time limit, the customs will impose a late fee of 1% of the total tax amount on a daily basis from the eighth day to the date of tax payment; If the tax has not been paid for more than three months, the customs may order the guarantor to pay the tax or deduct the goods at a different price, and if necessary, it may notify the bank to deduct it from the guarantor's or taxpayer's deposit.

Tariff refund is divided into three situations: supplementary levy, recovery and refund:

1, supplementary symbol. It means that after the import and export goods and inbound and outbound articles are released, if the customs finds that the tax is undercharged or omitted, it shall pay the tax or release the goods and articles within one year. Make up taxes from taxpayers.

2. pursue. It means that if a taxpayer violates the regulations, resulting in underpayment or omission, the customs can investigate it within three years.

3. Tax refund. Refers to the tax overcharged by the customs, which should be refunded immediately after discovery; Taxpayers can request the customs to refund the tax within one year from the date of paying the tax, and will not accept it after the time limit.

When handling the tax refund, the tax refund basis should be true, the documents should be complete and the procedures should be complete. The taxpayer fills in the application for tax refund, together with the original tax payment book and other necessary documents, and submits it to the original tax collection customs for examination and approval, and signs an opinion, indicating the reason and amount of tax refund. Unit tax refund, full transfer refund, no cash refund. For tax refund formalities, except for customs reasons, taxpayers shall pay 50 yuan RMB handling fee to the customs.

Legal basis:

Article 6 of the Customs Law of People's Republic of China (PRC) Customs may exercise the following functions and powers:

(1) to inspect inbound and outbound means of transport, and to inspect inbound and outbound goods and articles; Anyone who violates this law or other relevant laws and administrative regulations may be detained.

(two) access to the documents of entry-exit personnel; Interrogate suspects who violate this law or other relevant laws and administrative regulations, and investigate their illegal acts.

(3) consulting and copying contracts, invoices, account books, bills, records, documents, business correspondence, audio-visual products and other materials related to inbound and outbound means of transport, goods and articles; Inbound and outbound means of transport, goods and articles that violate this Law or other relevant laws and administrative regulations may be detained.

(4) to inspect the means of transport suspected of smuggling and places suspected of hiding smuggled goods and articles in areas under customs supervision and coastal areas near customs, and to inspect the bodies of smuggling suspects; With the approval of the Customs Commissioner directly under the Central Government or the Customs Commissioner at a lower level authorized by him, the means of transport, goods, articles and smuggling suspects suspected of smuggling may be detained; The detention time of smuggling suspects shall not exceed 24 hours, and may be extended to 48 hours under special circumstances.

In the coastal areas outside the customs supervision area and near the customs, when investigating smuggling cases, the customs may, with the approval of the Customs Commissioner directly under it or his authorized subordinate customs Commissioner, inspect the means of transport suspected of smuggling and the places suspected of hiding smuggled goods and articles except the citizens' residences, and the relevant parties shall be present; If the party concerned is not present, the inspection may be conducted in the presence of witnesses; Means of transport, goods and articles suspected of smuggling can be detained.