一、 Declaration
1. Declaration qualification: must be a professional customs declaration company, agency customs declaration enterprise, self-care customs declaration and its customs declaration personnel that have been audited and registered by the customs.
2. Application time
Imported goods: Within 14 days of the date of declaration of entry and exit of the means of transport, late declaration fees will be levied if the declaration is overdue. The daily levied amount of delayed declaration fee is 5/10,000 of the CIF value of imported goods.
Export goods: declare to the customs 24 hours before loading.
3. Declaration place: entry and exit place, transit place, designated place 4. Declaration documents:
Basic documents Preliminary documents Special documents
Commercial Invoice Trade Contract Quota License
Packing list Certificate of origin Import and export cargo license
Bill of Lading, Waybill, Parcel Certificate of Origin (C/O) Import certificate of mechanical and electrical products
Verification and write-off form for export receipts Pratt & Whitney Certificate (F/A) Commodity inspection, animal and plant inspection, drug inspection
Waiting for inspection report
Certificate of Tax Reduction and Exemption Power of Attorney
二、INSPECTION
1. The concept of inspection: Customs inspection refers to the actual verification and inspection of the imported and exported goods after the customs accepts the declaration of the customs declaration to determine whether the nature of the goods, the origin, the condition of the goods, the quantity and the price are consistent with those listed in the customs declaration. unanimous.
2. The purpose of inspection:
A. Check whether the documents and the goods are consistent.
B. Find problems such as undocumented entry and exit, smuggling, violation of regulations, and tax evasion.
C. Guarantee the collection of tariffs according to the rate.
3. Inspection place: port terminal, station, airport, post office, or other places under customs supervision.
4. Inspection methods: thorough inspection, random inspection, shape inspection
三、Duty & Tax
1. Import tax-free price = (FOB price + freight + insurance + miscellaneous fees) / 1—insurance rate
2. Import tariff = duty-paid price * tariff rate
四、Release
Release is the final of customs supervision on-site operations.