Matters needing attention in import customs clearance

Import: Imported goods can only enter the United States after going through customs formalities. Goods that directly enter the foreign trade zone (bonded zone) after arrival are not cleared through customs.

(1) importer

The United States allows individuals to import goods for their own use or business, and go through the customs declaration procedures themselves. Importers should be responsible for ensuring that their goods comply with all import regulations (such as reasonable labeling, meeting safety standards, obtaining necessary import licenses before the goods arrive in the United States, etc.). ).

You need to fill in the importer's number on the customs declaration form, and you can fill in the business registration number of the IRS. If the importer is not registered with the IRS or is an individual importer, you can provide the social insurance number.

(2) the applicant

Imported goods shall be declared by their owners, buyers or customs agents. If the goods are delivered to the "designated person", the holder of the ocean bill of lading (or air bill of lading) endorsed by the consignor has the right to go through the customs declaration formalities.

The most common situation is that an individual or company (that is, the "owner" in the customs sense) who holds the owner's certificate issued by the carrier who delivered the goods to the port of entry goes through the customs declaration formalities.

In some cases, a copy of the bill of lading or transport receipt can be used for customs declaration. For goods imported by non-public carriers, the importer holding the certificate of goods ownership or his local agent shall go through the customs declaration formalities.

(3) The goods arrive at the port

When the goods arrive at the port, the customs does not notify the importer, but the carrier should generally notify the importer.

Legal importers (consignor, buyer, customs declaration agent and consignee designated by consignor or buyer) shall go through customs declaration formalities at the place of entry and coordinate the inspection and release arrangements.

If you want to clear customs quickly, you can make a pre-declaration before the goods arrive, but the customs will not give customs clearance permission before the pre-declared goods arrive at the port.

(4) Method of declaration

1. Electronic declaration

Submit electronic customs declaration through the automated business system of US Customs and Border Protection.

2. Paper declaration

Submit the paper customs declaration form at the place designated by the Customs and Border Protection Bureau.

(5) customs declaration steps

1. One-time declaration

Within 15 days after the goods arrive at the US port, submit the following customs declaration documents to the designated place of the US Customs and Border Protection, and the Customs will ensure the inspection and release after determining the compound release conditions:

-Entry list (Customs and Border Protection Form 7533), application form for immediate delivery and permit (Customs and Border Protection Form 346 1) or other forms required for goods inspection and release.

-Certificate of import declaration right

-Commercial invoice (if there is no commercial invoice, proforma invoice is provided)

-packing list (if necessary)

-Other documents used to determine whether the goods can enter the country.

-Proof of tax and fee guarantee (the owner can provide a guarantee through a local guarantee company in the United States, deposit in American currency, or provide a guarantee from the United States government. If the customs declaration is made through an agent, the owner can also use the agent's letter of guarantee with the permission of the agent)

2. Two-stage customs declaration

Within 10 working days after the goods are guaranteed for inspection and release, the owner or his customs declaration agent shall submit the following documents to the designated customs, declare the information required for tax and trade statistics, and pay the estimated taxes and fees:

-Receipt of the first-stage customs declaration documents returned to the importer, customs broker or their agents after the goods have been inspected and released.

-Two-stage customs declaration form (CBP 750 1)

-Collect customs duties, trade statistics and other documents required to prove that the goods meet all import requirements (if the customs declaration is made electronically through a customs declaration agent, that is, through the "automatic customs declaration agent interface" of the automated business system of the Customs and Border Protection Bureau, only part or all of the above paper documents can be provided).

At the time of customs declaration, the importer should pay the estimated customs duties and other taxes. The applicable tariff rate is ultimately determined by the customs. The tariff rate of each commodity depends on its classification code. Goods under the same code may be subject to different tax rates (general tax rate, preferential tax rate, zero tax rate, etc.). Tariffs are generally ad valorem taxes, that is, they are levied according to a certain percentage of the dutiable price of imported goods. Certain commodities are subject to specific tax (per piece, per liter, per kilogram, etc.). ).

Some goods are subject to compound tax (ad valorem tax combined with specific tax).

(6) Inspection of commodities and examination of documents.

By inspecting the goods and reviewing the documents, the customs will determine the situation:

-Customs value of the goods

-Whether the goods need to be marked with the country of origin, whether special marks and labels are needed, and whether the marks are correct.

-Are there any prohibited items in the goods?

-Is the invoice issued correctly?

-Is there a shortage of goods that does not match the invoice?

-Are there any illegal drugs in the cargo?

Legal importers (consignor, buyer, customs declaration agent and consignee designated by consignor or buyer) should coordinate and arrange the inspection of the goods so that the customs can determine whether the individual goods meet the requirements.