China Customs clearance steps

I. Customs clearance procedures

Customs clearance procedures refers to the import and export of goods consignee or consignor, the person in charge of the means of transportation, the owner of the goods or their agents in accordance with the provisions of the Customs, for goods, articles, means of transportation in and out of the country and the related customs affairs and formalities and steps. Customs declaration procedures mentioned in this chapter issued in the entry and exit of goods customs declaration procedures, basically does not involve the entry and exit of goods, entry and exit of the means of transportation customs declaration procedures.

In our country, the entry and exit of goods through the customs section of the single, inspection, taxation, release of four operational links. In line with this, the import and export of goods, the sender and receiver or their agents should be in accordance with the procedures for the corresponding import and export declaration, with the inspection, payment of leftover, extraction or loading of goods and other formalities, the goods can be in and out of the country. However, these procedures are not enough to meet the Customs and Excise Department for all the entry and exit of the goods of the actual regulatory requirements. For example, the import of raw materials for processing trade, the Customs requires prior record, so it can not be in the "declaration" and "audit" this stage to complete the above work, there must be a pre-processing stage; if the import of raw materials processed into finished products exported, but also Can not be in the "release" and "shipment of goods" to complete all the work when leaving the country, there must be a later stage of the work of the write-off procedures. Therefore, from the Customs and Excise Department to supervise the whole process of entry and exit of goods, customs procedures can be divided into three phases according to time: the early stage, entry and exit stage, the follow-up stage.

In order to facilitate the description of the three stages of customs procedures, we will be inbound and outbound goods in accordance with the basic features of customs supervision is broadly divided into general import and export goods, bonded goods, specific duty-free goods, temporary permission to enter and exit the country, the other inbound and outbound goods of the five major categories.

(a) the early stage

Preliminary stage refers to the customs supervision of bonded goods, specific duty-free goods, temporary permission to enter and leave the country, other goods in and out of the regulatory requirements, import and export goods, consignee or consignor or his agent in the goods before the entry and exit, to the Customs for the record the process of formalities. It mainly includes:

1, bonded goods in bonded processing goods before import, the consignee of imported goods or their agents should be for the record of processing trade and apply for processing trade electronic or paper registration manual procedures;

2, specific tax exemption or reduction of goods before the import of imported goods, the consignee of imported goods or their agents should be for the application for tax exemption or reduction and apply for tax exemption or reduction of proof of procedures;

2, specific tax exemptions and reduction of goods before the import of imported goods or their agents should be for the application for tax exemption or reduction of enterprises.

3, temporary permitted entry and exit of goods in the exhibition before the actual entry, the consignee or consignor of imported and exported goods or their agents should apply for exhibits for the record;

4, other entry and exit of goods in the processing of goods actually out of the country before the departure of the consignor of goods out of the country or their agents should be processed for processing of materials for the record of the hand procedures.

(B) the entry and exit stage

The entry and exit stage refers to the customs supervision system for import and export goods, import and export goods consignee or consignor or his agent in general import and export goods, bonded goods, specific duty-free goods, temporary permission for entry and exit of goods, other entry and exit of goods when entering or leaving the country, to the Customs and Excise Department for the import and export declarations, with the inspection, payment of taxes and fees, pick up or ship the goods. The process of formalities.

In the entry and exit stage, the consignee or consignor of imported and exported goods or their agents should complete the following four links of work in accordance with the steps:

1. Import and export declaration

Import and export declaration refers to the consignee or consignor of imported and exported goods or their agents in the Customs within the time limit specified by the Customs in accordance with the Customs provisions of the good form to report to Customs import and export of goods to the Customs, and request the Customs to release the import and export of goods according to the content of its declaration. According to its declaration of the contents of the release of import and export goods of the work of the link.

2, with the inspection

With the inspection refers to the declaration of import and export goods by the Customs decided to check, the consignee of imported goods, export goods consignor or for import and export declaration of specific procedures for the customs broker should arrive at the site of inspection, with the Customs to check the goods, and is responsible for the Customs requirements to move, open and re-seal the goods being checked the work of the link.

3, the payment of taxes and fees

The payment of taxes and fees, that is, import and export goods, the consignee or consignor or his agent to receive the Customs notice issued by the payment of taxes and fees to the Customs designated bank for the payment of taxes and fees for payment of formalities by the bank to pay taxes and fees into the Customs special account of the work of the link.

4, withdrawal or shipment of goods

The withdrawal of goods, that is, the withdrawal of imported goods, shipment of goods, that is, the shipment of exported goods.

The extraction of goods refers to the consignee of imported goods or their agents, in the import declaration, with the inspection, payment of taxes and fees and other formalities, the Customs decided to release, with the Customs stamped "release chapter" of the imported goods vouchers or the Customs and Excise Department through the computer system to send the notice of release, the extraction of imported goods of the work of the link.

Shipment of goods is the consignor of exported goods or their agents, in the export declaration, with the inspection, payment of taxes and fees and other formalities, the Customs decided to release, with the Customs stamped

"release chapter" of the export loading voucher or the Customs through the computer system sent by the release notification, notification of the port area, Airports, workshops and other relevant units to ship export cargo work link.

(C) follow-up stage

The follow-up stage refers to the customs supervision requirements for bonded goods, specific duty-free goods, temporary permission for entry and exit of goods, part of the other entry and exit of goods, import and export of goods consignee or consignor or his agent in the goods in and out of the country after the storage, processing, assembly, use, maintenance, within the specified period of time, in accordance with the requirements, to the Customs and Excise Department to handle the above import and export of goods write-off, cancel, apply for Goods write-off, cancel the case, the process of applying for the release of supervision and other procedures.

1, for bonded goods, the consignee of imported goods or his agent should be within the prescribed period of time for write-off procedures.

2, for specific duty-free goods, the consignee of imported goods or his agent should be in the expiration of customs supervision or in the period of customs supervision by the Customs approval of the sale, transfer, return, abandonment, and complete the relevant formalities, apply to the Customs for the release of customs supervision procedures.

3, on the temporary admission of goods, the consignee or consignor or his agent shall be in the temporary admission of goods in and out of the specified period of time Xian, or approved by the Customs to extend the temporary admission of goods in and out of the expiration of the period for the reshipment of the re-export or reshipment of goods in and out of the country or the formal import and export procedures, and then apply for the cancellation of the case.

4, other inbound and outbound goods in the processing of goods, repair goods, part of the leased goods, etc., inbound and outbound consignee or consignor of goods or their agents should be within the prescribed period for the cancellation of the case.

Two, electronic declaration and customs clearance

(a) electronic declaration

Electronic declaration refers to the import and export of goods consignee or consignor or their agents through the computer system, in accordance with the "Chinese People's Republic of China *** and the State Customs import and export of goods declaration form fill in the specifications of the" relevant requirements to the Customs and Excise Department to transmit the declaration of the electronic data, and to prepare for the declaration of the accompanying documents.

The Customs Law stipulates: "Customs declaration procedures for import and export goods shall be in the form of paper customs declaration and electronic data declaration". This provision determines the legal status of electronic customs declaration, so that the electronic data declaration and paper customs declaration has the legal effect of the session.

In general, the import and export of goods received by the consignor or consignee or his agent should be used in the form of paper customs declaration and electronic data declaration form to the customs declaration, that is, the import and export of goods received by the consignor or consignee or his agent first to the customs computer system to send the electronic data declaration, receive the customs computer system to send the "acceptance of declarations After receiving the customs computer system to send "acceptance of the declaration" electronic message, with the printout of the paper declaration, and accompanied by the relevant documents, submitted to the Customs.

In some of the customs business has not been computerized customs management of remote areas, or in some special circumstances, the consignee or consignor of imported and exported goods or their agents can use paper declarations to the Customs declaration alone; under certain conditions, the consignee or consignor of imported and exported goods or their agents can be used alone to declare the customs declaration of electronic data.

(2) Electronic Customs Clearance System

China's Customs has been in the entry and exit of goods in the customs clearance operations in the full use of computers, information management, the successful development and use of a number of electronic customs clearance system.

1, Customs H883/EDI Customs Clearance System

H883/EDI Customs Clearance System is the abbreviation of China Customs Declaration Automation System, which is a comprehensive information utilization project of China Customs to utilize computers for comprehensive informatization management of imported and exported goods, and to realize integrated management of the three major customs operations of supervision, tax collection and statistics.

2, Customs H2000 Customs Clearance System

H2000 Customs Clearance System is a comprehensive update of the H883/EDI Customs Clearance System upgrade project.

H2000 Customs Clearance System establishes a national unified customs information operation platform on the basis of centralized database, which not only improves the overall efficiency of customs management, but also enables import and export enterprises to really enjoy the convenience of simplified customs declaration procedures. Import and export enterprises can handle various customs procedures such as processing trade registration and filing, application for specific tax exemption and reduction certificates, and inbound and outbound customs declarations at their offices.

3, China's electronic port system

China's electronic port system, also known as the port electronic law enforcement system, referred to as the electronic port, is related to the management of import and export trade of the country's 12 ministries and commissions using modern computer information technology, the ministries and commissions separately managed the import and export business information of the electronic bottom data centralized in the public **** data center, to provide cross-sector to the government management organs, Cross-industry networking data verification to government management organs, to provide enterprises with online handling of various import and export business of the national information system.

The electronic port system and the customs clearance system, especially the H2000 customs clearance system are connected, constituting a nationwide information network system for import and export trade services and import and export trade management. Import and export enterprises in their offices can go online to the Customs and other relevant state ministries and commissions to deal with all kinds of formalities related to import and export trade; and with the import and export trade related customs departments and state ministries and commissions can also be on the Internet is the import and export trade to carry out effective management.