Customs clearance means that the consignee and consignor of the inbound and outbound goods and their freight forwarders, the owner of the inbound and outbound goods, and the person in charge of the inbound and outbound means of transport go through the import and export formalities with the customs, and the relevant entry and exit documents and applications submitted by the customs Inbound and outbound goods, means of transport and articles are subject to review, inspection, collection of taxes and fees, and approval of import and export.
Basic customs clearance procedures for general inbound and outbound goods
The customs clearance procedures for import and export goods can be basically divided into four parts: declaration, inspection, taxation and release. The basic procedures for customs clearance can be roughly expressed as follows.
1. Declaration of import and export goods
Customs brokers should do things:
1. Fill in the import and export goods declaration form;
2. Provide statutory documents, such as import and export goods licenses, inspection and quarantine certificates;
3. Shipment and commercial documents, such as packing list, commerce, and bill of lading;
4. Tax exemption and exemption. File a declaration
Customs should handle matters:
1. Numbering the customs declaration form, signing the declaration date and binding;
2. Review the contents of the customs declaration (initial review and review). Accept the declaration
Second, the inspection of import and export goods
Customs brokers should do things:
1. Send staff to check the goods with the customs;
2. Responsible for moving, unpacking and verifying the original condition. Accept inspection
Customs should handle matters:
1. Check whether the single goods are consistent;
2. Check the fees to the customs declaration unit outside the supervision area;
3. At the time of inspection, if the goods are damaged, they shall be compensated to the customs declaration unit. Check the goods
Third, the taxation of import and export goods
Customs brokers should do things:
1. Answer or provide questions or documents required by the Customs Taxation Department at any time;
2. Pay customs duties and domestic taxes at the designated bank with the payment notice issued by the customs. Pay taxes
Customs should handle matters:
1. The price of the trial;
2. Tariffs and legal reductions and exemptions according to relevant tax rates;
3. Open a bank payment form. Taxation
Fourth, the release of import and export goods
Customs brokers should do things:
1. Receive the release slip and other return documents with the customs broker certificate and the receipt of the receipt;
2. Pick up the goods or load the goods at the customs supervision warehouse. Pick up or ship by voucher
Customs should handle matters:
1. Review whether tariffs and fees are paid;
2. Review whether the attached document should be written off;
3. Review whether the customs clearance procedures are completed and whether there are any gaps;
4.The manager stamps the release seal on the customs declaration and the bill of lading. Custom clearance