(1) What is the customs declaration, customs clearance and customs clearance?

(2) customs clearance procedures

3 transit

(4) the provisions of the declaration period?

(5) the declaration required to submit documents?

Loss of customs registration (record) a certificate of registration, apply for a replacement should be what procedures?

7 How to carry out the inspection of import and export goods?

1 What is the customs declaration, customs clearance and customs clearance?

    The declaration refers to goods, luggage and postal articles, means of transport in and out of the customs territory or borders by the owner or his agent to the customs declaration, inspection of the required documents, certificates, request the Customs for import and export formalities. China's customs regulations customs payable upon documents and certificates. : Import and export goods declarations, import and export licenses, commodity inspection certificate, phytosanitary certificate, food hygiene inspection certificate and bill of lading, shipping orders, waybills, invoices, packing lists, etc..

    The declaration involves the object can be divided into the means of transport and goods, items two categories. Due to the different nature of their different customs procedures. Means of transport such as ships, aircraft shall normally be the captain, the captain signed the arrival, departure declarations, inspection of cargo manifests, air, sea waybills and other documents to the customs declaration, as customs supervision over the loading and unloading cargo and discharging passengers basis. Goods and goods should be by the consignee or consignor or his agent, in accordance with the nature of trade in goods, or goods category, completing the declaration, and accompanying the relevant statutory documents and commercial and transport documents and customs. Such as a bonded goods shall be "bonded goods" means to declare to customs corresponding do the different issues and regulatory measures and other forms of trade goods.

         Clearance of import goods and export goods and transit goods entering one country, the customs territory or borders must be declared to the Customs to handle all the formalities of customs regulations, to fulfill their obligations under the various laws and regulations; only to fulfill its obligations, go through customs declaration , inspection, tax clearance and other formalities, in order to release of goods, shippers, or a declaration to delivery. Similarly, the various means of transport of import and export goods entry and exit or transit, is also required to declare to the Customs, customs formalities, get the permission of Customs. Goods during the customs clearance of import, export or transhipment, are in the under customs supervision, are not allowed free circulation.

Clearance, clearance, also known as customary clearance. As for how customs clearance, customs clearance and customs clearance, please refer to "How to import and export goods declaration, inspection and release".

2 customs clearance procedures

    All the procedures of customs clearance work is divided into reporting, inspection, tax clearance, customs clearance in five stages.

(A) declaration of import goods, the consignor of export goods shall be truthfully declared to the Customs, import and export of goods within the time limit prescribed in the Customs, completed according to the format of the customs regulations of import and export goods declaration form, with the attached to the freight and commercial documents, while providing the documents, approval of import and export goods to the customs declaration. Customs declaration documents are the following:

    Import cargo declaration form. Generally fill out a duplicate (some requirements of the customs declaration forms the number of copies for three). Declarations completing projects to be accurate, complete, legible, not with a pencil; declarations within the column, where the customs regulations of statistical codes, as well as tariff codes and rates a red pen to fill in the declaration; each declaration single limit completing four goods; as to whether, or other circumstances need to change the fill content should take the initiative to submit a change order in a timely manner to the Customs. Declaration of export goods. Generally completed in duplicate (some customs requirements of the three). Requirements of filling orders and import cargo declaration form is basically the same. Such as taking the initiative to fill in error or need to change the fill content without change occurred after the withdrawal of the customs export declaration, the customs units should be corrected in three days within the Customs formalities. With the declarations for examination of freight and commercial documents. Any import and export goods through customs, must be submitted to the Customs for examination of freight and commercial documents completed declarations for Customs audit unite documents stamped with the seal by the customs examination. extract or certificate of shipment. With the declarations at the same time for examination of freight and commercial documents: seaborne imports bill of lading; seaborne exports, shipping order (subject to Customs Seal); land, air waybill; goods invoice (number of copies less than the declarations of a required declaration sealed units, etc.); packing list of the goods (the number of copies and invoices equal to the required declaration unit seal). Is considered necessary, such as customs declaration unit should also produce the trade contracts, ordering the card, certificate of origin. In addition, according to the rules, enjoy reduction, exemption or exemption from inspection of goods, shall apply to Customs to have completed the formalities with the customs declaration submitted documents.

    Import (export) goods license. System of import and export licenses, an administrative means of protection is the management of import and export trade. In China and most countries in the world, this system is also used to export goods to the implementation of a comprehensive management. Goods to the customs inspection of import and export licenses are not fixed, but adjusted and published by the national authorities at any time. Where provided for by the state should apply for the commodity of import and export licenses, customs declaration must be issued for examination by the administrative department of foreign trade import and export licenses, and qualified and correct until after release by customs inspection. Ministry of Foreign Trade and Economic Cooperation Import & Export Company, import and export business approved by the State Council site belongs to the Industry and Trade Company, provinces (municipalities and autonomous regions) of the import and export company, import and export commodities within the approved scope of business shall be deemed to obtain permission from, exempt from import and export licenses, just by declarations to the customs declaration; only engaged in import and export business outside the scope of the goods when the need for examination permit.

    Inspection system: the State Administration for Entry-Exit Inspection and Quarantine and General Administration of Customs since January 1, 2000 implementation of the new system of inspection and quarantine clearance of goods, customs clearance mode is the first reported experience, after the declaration. Entry-exit inspection and quarantine departments will enable the new India, a certificate.

    New inspection system health inspection bureau, the Wildlife Department, the Inspection Bureau seized one, the full implementation of the first inspection, a sampling time of inspection and quarantine, a health quarantine treatment, a fee, once hair permit release of "procedures and an external internationally accepted inspection and quarantine mode. Enabled the implementation of import and export quarantine goods from January 1, 2000, Immigration Customs Clearance of goods "and" exit Customs Clearance of goods and stamped on in the Customs Clearance, Inspection and Quarantine special seal, the inclusion of immigration inspection and quarantine agencies to implement the inspection and quarantine of import and export the catalog within the scope of import and export cargo (including transit goods), the Customs shall be with the goods declaration to the Entry-Exit Inspection and Quarantine issued by the Immigration Customs Clearance of goods "or" exit clearance of goods The single "issued, cancel the original commodity inspection, phytosanitary, sanitation inspection to release a single certificate and stamped with the release of Chapter clearance in the form of declaration.

The official opening of the entry-exit inspection and quarantine certificates, stop all use the original name of "location" foreign certificate issued since April 1, 2000. The same time, since 2000, has signed a contract, letter of credit must act according to the new system. Requirements of the customs declaration units issued by the Immigration Customs Clearance of goods "or" exit Customs Clearance of goods, on the one hand, statutory supervision and inspection of goods has been subject to a statutory commodity inspection authorities; the other hand, import and export goods tax, tax exemption or reduction basis. List of statutory inspection under the provisions of the People's Republic of China on Import and Export Commodity Inspection Act and the Inspection of Import and Export Commodity Inspection Authorities types of goods Table, where the inclusion of import and export commodities, the commodity inspection authorities before the declaration shall be inspection. Customs, import and export commodities, Immigration Customs Clearance of goods issued by the Customs upon the commodity inspection authorities and outbound cargo customs formalities on import cargo declaration form stamped the seal of acceptance. In addition to the above-mentioned documents, other import and export control provisions of the State of goods, customs units must also be submitted to the customs import and export cargo approved documents issued by the competent national authorities, qualified correctly and then be released by customs inspection. Export of artifacts, such as drug testing, signing, and management of gold and silver and its products, precious and rare wild animals, management, import and export, shooting sports, hunting guns and ammunition and civil blasting goods management, management of import and export audio and video products are this column.

(B) the inspection of import and export goods by the declaration part of the enter the inspection link.

    In addition to the in accordance with national regulations, international practices, as well as authorized by the General Administration of Customs-free experience, the import and export goods shall be subject to customs inspection. Inspection is a specific behavior of Customs supervision over the import and export goods. And actual verification of the import and export goods are consistent with a single cargo, permit goods, whether concealed, false reporting and inaccurate reporting of smuggling violations, provide a reliable and future taxation, statistics and follow-up management basis for regulation.

1, the definition of customs inspection, inspection of the Customs according to law to determine entry and exit of the goods, specifications, composition, origin, shipment status, quantity and price in line with goods to declare the contents of the administrative law enforcement physical inspection of the goods.

Operating procedures, customs inspection

1) Customs to determine the inspection by the site received a single customs officers to print the inspection notice, if necessary, production inspection customs seal to pay the customs declaration.

2) Arrange for the inspection plan. Accepted the job to arrange the inspection site customs inspection of a specific time, usually the same day arrangements for the second day of the inspection plan.

3) Customs inspection of goods, the consignee of the imported goods, the consignor of export goods or his authorized the declaration shall be present, and is responsible to assist in moving the goods, opening and re-seal the packaging of goods. Customs deems necessary, may make a open inspection, reinspection or draw samples.

4) After the inspection, accompanied by the staff in the inspection records "on signature confirmation.

Customs inspection

1) a thorough examination, that the goods piece by piece out of the box (package) to examine the variety of goods, specifications, quantity, weight, country of origin to goods status one by one with the goods declaration form detailed check.

2) checks, by a certain percentage of goods selected out of the box (package) inspection. Container checks, must be unloaded. Discharge level and out of the box (package) ratio to be able to determine the name, size, quantity, weight of goods inspection directive prevail.

3) External inspection, packaging of goods, mark Mark first-class carried out auditing. The appearance inspection only applies to the handling of large machines, bulk raw materials is not easy to move, but neatly stacked intuitive goods.

4, the inspection department of customs inspection time commitment to self-inspection accepted up to the implementation of the inspection end, feedback inspection results shall not exceed a maximum of 48 hours, the export goods shall be at the inspection is completed half the work days to be released. The identification process, suspected of smuggling, illegal circumstances, without the restrictions of that period. (3) tax taxation refers to the Customs in accordance with the relevant national policies, regulations, tariffs and import taxes (customs on behalf of tax) levied on imports and exports.

A. The tariff classification: the tariff classification is to export goods in accordance with the "Customs Import and Export Tariff classification rules classified to the appropriate number of tariff in order to determine the applicable tax rate.

Two. The use of tax: customs duties, import taxes (VAT, excise tax, boating t tax)

(1) tariff import tariff rates in the "Customs Import and Export Tariff rate of general rates and preferential tax rate of two columns. The export tax is only one. Under the provisions of Article 6 of the Import and Export Tariff Regulations, originating in imported goods of the country or region of reciprocal tariff agreements with the People's Republic of China is not there, and taxed in accordance with the ordinary tax rate, originating in the People's Republic of China has tariffs imported goods of the country or region of the reciprocal agreement, in accordance with the preferential tax rate of taxation. Originating in the country or region to impose discriminatory tariffs on China's export goods or other discriminatory treatment of imported goods, impose special tariffs. (2) import tax rates, customs import tax on behalf of other departments of the country imposed at the import stage value-added tax, consumption tax and tonnage tax. VAT rate there are two kinds of imported goods in addition to grain, edible vegetable oil, water, heating, air conditioning, hot water, gas, liquefied petroleum gas, biogas, residents use coal products, books, newspapers, magazines, feed, fertilizer, pesticides, agricultural machinery, plastic sheeting and other goods prescribed by the State Council tax rates beyond 13% the rest of the goods tax rate was 17%. Export goods tax rate is zero. However, the State Council, except as otherwise provided. Set different tax items rate the consumption tax according to the different commodities. Our country is currently limited to 11 categories of consumer goods such as tobacco, alcohol excise taxes on the lowest tax rate of 3% up to 45%. The tonnage tax is a use tax imposed on foreign vessels entering and leaving our ports. Two columns of the China's shipbuilding tonnage tax general t tax concessions t tax the tax rate, the tax rate is based on the tonnage requirements of fixed rate, levied by the size of the ship's net tonnage.

3. The validation dutiable value of dutiable value refers to the Customs in accordance with the relevant provisions of the "Customs Law" and "Import and Export Duties Ordinance, with the price to calculate the customs duties, import and export goods. The transaction price of imported goods to Customs validation based on the CIF value of duty-paid price. Exports of goods to the Customs validation of goods sold outside the FOB price, minus the export tax as a duty-paid price. FOB can not be determined, assessed by the Customs.

4. Tax calculation

(1) tariffs on import duties = duty-paid price * dutiable rate of export duties = duty-paid price * export tax

(2) import VAT Value Added Tax = (Customs dutiable value + duty + consumption tax) * VAT rate

(3) imports of consumption tax from the price of consumption tax = (tariff price + tariff) / (1 - Consumption Tax rate of) * the consumption tax rate from the amount of consumption tax = taxable consumer goods * consumption tax unit tax duty-paid price calculation to $ date, $ the following rounding taxes and the amount of calculation to the sub so far, following rounding. Taxes and fees the amount of threshold at 10 yuan. Exempt from less than 10 yuan.

5 Rules of origin:

     Determine the import and export of products or manufacturing countries (or regions), standards and methods. Of origin of imported products or manufacturing the product is suitable for what kind of tariff rates.

6. Taxes and fees paid:

(1) pay period by the Customs, the validation of the customs duties, value-added tax, consumption tax and regulatory fees, tonnage tax, goods or ships. Following the date of the taxpayer shall fill fat tax payment for the permit at the customs within seven days (Saturdays, Sundays and legal holidays) to the designated bank to pay taxes and fees section.

(2) the exchange rate of import and export goods in foreign currencies traded by the Customs in accordance with the issuance of the tax payment certificates by the date announced by the state foreign exchange control "RMB Exchange Table not included in foreign currency, determined in accordance with national and foreign exchange management department, outside exchange rate of RMB.

(3) the amount of late fees late fees = (amount of tariff + VAT, consumption tax allowance) * overdue days * 1 ‰

Shanghai Customs payment of taxes (4): In accordance with the customs regulations on import and export tariffs on goods to pay the relevant provisions of the consignee and consignor or his agent shall fill the hair in the customs tax payment certificates by the next day, within seven days (except legal holidays), to pay taxes to the designated bank.

    After the tax payment certificates by the issuance of the tax payment certificates by the one in six by the Customs the issuance of one to five Linking stamped with the People's Republic of China xx customs documents Seal ", to the payment unit to send their banking tax payable is designated to pay the treasury. The sixth (stub) by the issuance of the Customs to save for future reference.

    Late fees to pay tax business who can not pay the tax payment deadline by customs regulations, shall be subject to non-payment of tax of 1% late fees, late fees threshold is 10 yuan.

    C, external telephone: General Department of Customs Tariff at 63,232,410 * 6414,6415. Shanghai Customs refund procedures: the consignee and consignor or his agent refund, the tax department should be the original tax Customs to apply, and inspection the following documents:

    A "refund application" two;

    2, the bank signed the original cargo tax payment book;

    And other necessary documents.

    External telephone: Shanghai Customs Tariff at the Branch 63,232,410 * 6414,6470 8 tariff relief

(D) release

    The release is the last link of the port customs supervision of field operations. Port customs import and export goods declaration, after the audit declarations, according to inspection of actual goods, and according to law levied tax procedure or tax reduction and exemption procedures, sign the relevant documents on the cover to release the regulatory actions of the chapter, Customs end In this case, release is the clearance. Import and export goods by the consignee shall extract, shipping export cargo shipment by the shipper, the shipment.

    Bonded processing trade imported goods through Customs approval of tax reduction and exemption or relief of tax paid imported goods, temporary import and export goods, transit goods, as well as other port customs without payment of tax imported goods, the port customs accepts the declaration and approval, a single permit, compliance, can be released into the follow-up management. In addition, the Customs import and export goods due to a variety of reasons need special handling may apply to Customs to guarantee release. Customs on the extent and manner of the guarantee are clearly defined.

(E) clearance

    The clearance refers to the need to continue implementation of the management of the goods after clearance by the Port Customs for verification within a fixed period, the need to fill the card, overdue tax goods until a complete end to the working procedures of the customs supervision.

    Processing trade, customs clearance of imported goods: Customs within the prescribed time limit of the processing trade contract its imports re-exported, and I expected to check and business units to apply for the replacement of a certificate of approved domestic part of the goods, to pay an overdue tax procedures for processing trade manual filing shall close the case.

The temporary import and export goods knot off: customs regulations period (including an approved extension of) temporarily imported goods re - export or temporary export of goods and reshipment of imports, and to apply the relevant tax sales case procedures, totally the end of the work of the customs supervision procedure.

Specific tax reduction and exemption of goods for customs clearance: refers to the imported goods reach the customs supervision period and for the abolition of regulatory submissions to Customs to collect issued by the competent Customs Customs contact regulatory proof of tax exemption and import and export of Lake things, a complete end to customs supervision work procedures.

3 transit

(A) The transport and the definition of transit goods

    Transit Customs apply for accelerated port of import and export of goods and distribution, to facilitate the collection, shipment customs formalities, and allow the goods under customs supervision in accordance with the provisions of relevant laws by the customs territory located off location transshipment to another set off locations The behavior of the import and export customs formalities.

"Transit goods" are goods under customs supervision means:

(1) from entry to entry, transported to another location set off the goods for import customs formalities;

(2) for export customs formalities in the place of consignment transported to the exit to release goods from customs supervision;

(3) transported to another location set off shall be subject to customs supervision of goods by the domestic one set off locations.

(B) apply the conditions of transit goods

    Imported goods by the consignee or his agent to submit an application to the Customs entry, and meet the following requirements may be authorized to apply for transit:

(L) of destination and shipment to the customs bodies.

(2) means of transport carrying transit goods and equipment, with seals and sealed conditions (high, long and can not be enclosed transport units except).

(3) Order of running the enterprise for transport of goods is approved by the customs of transport enterprises.

(4) does not meet the above conditions, but there are special circumstances apply for import and export goods transceiver approved by the Customs, and can also handle transit.

Transit transport of goods except in special circumstances, the applicant should be approved by the customs, recognized customs units and holds a customs declaration certificate issued by staff to the Customs application formalities. Transit transport of goods without Customs permission, shall not be opened, modified, exchange, extraction, delivery; imposed on the transport and goods on the customs seals affixed by the Customs-accredited business seal Chi will be allowed to open or damaged. Transit goods must be stored in warehouses and places approved by the Customs. Warehouse storage of transit goods, the manager of the premises shall be in accordance with the law to the customs and procedures in accordance with the customs regulations, the receipt and delivery procedures. Customs need to send the charging operation off transport of goods, the applicant should be required to pay to the customs fees, and provide the necessary facilities for the implementation of regulatory tasks.

(3) Handling of transit procedures should be submitted to the file

For transit transport procedures, the applicant should be accurate declaration and submit the following documents.

(1) imports transit the Customs entry shall be furnished the People's Republic of China on Customs import transit goods declaration (hereinafter referred to as the "Declaration") by one and three copies of a list of three (international railway transport of goods for truck loading), and present the relevant documents and shipping documents. Apply for a need to apply for import licenses for transit goods shall be submitted to the customs of destination import licenses, issuance of import transit goods contact sheets and seal to pay the applicant with audited by the customs of destination pay the Customs entry. In addition, the applicant or the carrier shall be responsible for customs seal issued by the Customs entry, complete, timely Strip to pay the customs of destination, and within the time limit prescribed in the Customs for import formalities. Empty running the transport of goods which are brought to the same destination with international waybill can not fill "declaration", stamped with the seal of the goods under customs supervision in the consignment by the Customs.

(2) shall shipment of export transit customs offices provide the People's Republic of China on Customs export transit transport of goods declaration in duplicate, and the People's Republic of China on Customs export goods declaration "declaration and tax payment procedures, exit the customs offices in the exports of goods After the retreat to the customs at the place of consignment required to send the receipt.

(4) handling of transit restrictions

State regulations, port tax clearance will be implemented the following to the general trade import quota of 8 kinds of mechanical and electrical products as well as their complete sets of parts, critical components or equipment. They are: vehicles and their key parts; motorcycles and their key parts; Radios, tape recorders (sound) and its movement; electronic computer and peripheral equipment; color TV picture tube; video equipment and its key parts; refrigerator and their compressor; Air conditioners and compressors. However, the state-approved car, motorcycle sentinel production enterprises imported cars, motorcycle key parts, spare parts, according to the provisions of the transit procedures. The remainder of these six kinds of machinery and electronic products, the case of rail transport, as long as the state designated enterprise in the Mainland to the customs of destination submit a written application and in accordance with the sealed conditions, The customs issue a certificate to the Customs entry, Customs entry free of margin to be handled transit formalities. Transport vehicle or train of goods which are brought waybill destination consistent with the above-mentioned six kinds of mechanical and electrical products, rail transit and the half-way does not change the mode of transport, which are brought with customs agencies or Customs sent the supervising officer, into the exit customs consignment of goods stamped "goods under customs supervision," Zhang, direct transit to the customs of destination apply for tax clearance and other formalities. The above eight kinds of mechanical and electrical products, is the air, as long as the state designated enterprise to submit a written application to the customs of destination and in accordance with the sealed condition, The customs issue a certificate to the Customs entry, Customs entry free of margin to be for transit procedures . "On the operation of the eight kinds of electronic products, empty the transport of goods refused to be carried to the destination of the international air waybill does not change the mode of transport, which are brought with customs agencies or Customs to send officers can be in the consignment stamped with the seal of the goods under customs supervision, direct transit procedures.

Four pairs of the provisions of the declaration period?

    Import and export goods declaration period in the "Customs Law" clearly defined, and the export goods declaration deadline and import cargo declaration period is different.

    Export goods or his agent in addition to customs concession, it should be declared to Customs 24 hours before loading. Such a provision is made to the Customs before loading sufficient time to inspect the goods, in order to ensure the normal customs.

    Deadline of this provision is not declared to the Customs, Customs may refuse to accept the customs declaration, so that the export of goods not inspection by the customs, taxation and release, can not be loaded in the transport, thus affecting the acquisition of transport documents, and even result in delayed shipments, breach of contract. Therefore, it should be early to the customs declaration formalities to be punctual shipment.

    Imported goods, the consignee or his agent shall apply within 14 days from the date of declaration of the arrival of means of transport carrying the goods to the customs declaration formalities of customs clearance of imported goods. Such a provision is made in order to speed up the port and distribution, to promote imports of goods put into use as soon as possible, reduce errors and prevent fraud.

    If the statutory 14 days to the customs declaration formalities, the customs will be charged for delayed. To declare the date of entry of 15 days from the closing date for delayed payments for conveyance; transit goods as the goods arrived 15 days from the date of which are brought; mail transportation of imported goods for the receipt of the post office notification the first 15 days. The date of the date of customs declaration. Belated filing of the daily collection rate of import goods CIF value of 0.5 ‰, the threshold is 10 yuan. The formula for calculating the belated filing: belated filing total = the CIF price of X for delayed days X 0.5 ‰ of import goods from more than three months from the date of entry of the means of conveyance is not declared to the Customs the imported goods are sold off by the Customs. The proceeds from the disposal after the transportation, handling, storage fees and taxes are deducted, the remaining sum within one year from the date of the sale of the goods by the consignee application will be returned; if nobody applies within the state treasury. Indeed mistaken for unloading or the overflow unloading of import cargo, other than

5 declaration required to submit documents?

     Importers and exporters to the customs declaration is required to submit the following documents:

1, the import and export goods declarations. Ordinary imported goods should fill in duplicate; need to be written off by the Customs of goods, such as processing trade goods and bonded goods, etc., should fill in a special declaration in triplicate; exports of goods in the domestic needs after the tax rebate, should fill out a tax rebate declarations.

2, cargo invoices. Requirements of the number of copies is less than the declarations of a commissioned sales abroad, exports of goods, the method of payment until the sale of goods by the amount of actual sales to the settlement of export unit may be allowed to exempt from export declarations.

, Land orders, bills of lading and shipping of the air waybill and seaborne imports export shipping order. Customs in the examination of documents and inspection, in the original bills of lading signature release refund declaration tribute, by virtue of delivery or shipment.

4, cargo packing list. Number of copies of the same invoice. However, bulk cargo, or a single species, and packaging content pack goods to be exempted.

5, a single export verification. The foreign exchange administrative departments of all export goods declaration shall present single stamped "supervision receipt" chapter of the export verification, and write off the number to fill in at the upper right corner of each export declaration.

6, when the Customs deems necessary, but also the examination of trade contracts, cargo certificate of origin.

(7) other relevant documents. Include:

(1) to grant tax cuts approved by the Customs, tax reduction and exemption of tax-free goods, payable Customs signed certificate issued by the customs of the foreign-funded enterprises of the Beijing area is subject to inspection list of imported equipment;

(2) has recorded with the Customs import and export of processing trade contracts of goods, inspection issued by the customs registration manual.

Loss of customs registration (record) a certificate of registration, apply for a replacement should be what procedures?

A: The unit lost "declaration units registered (record) a certificate of registration shall promptly newspaper statement is missing. Lost by units that three months after the original registration documents and Gordon lost newspapers declared to the appropriate Customs inspection at the corporate management to go through the relevant formalities in the statement.

7 how to conduct the inspection of import and export goods?

    Import and export goods inspection refers to the Customs accepts the declaration and audit declaration card on the basis of actual proofreading to check the import and export goods. The purpose of inspection to check the actual import and export of goods and customs declaration card quoted content are consistent with, any misstatement, omission, cheat, or false, etc., review import and export of goods is legitimate to determine the physical properties and chemical goods nature. Import and export goods, in addition to the General Administration of Customs authorized exemption from inspection, should be subject to customs inspection. Customs inspection of goods, should normally be the time of customs regulations and regulatory sites, such as the grounds for the customs inspection outside the regulatory field, shall be reported to the consent of Customs.

Customs inspection, the following requirements:

1, the consignee or consignor of the goods or his agent must be present, according to Customs requirements responsible for the goods move, removable box and re-seal the packaging of the goods.

2, Customs considers it necessary, may make a open inspection, reinspection or obtain samples, cargo management personnel shall be present as witnesses.

3, the applicant shall provide a round-trip transport and accommodation, and pay for the cost to pay fees according to customs regulations.

    In addition, China's Customs Act, Customs examine inward and outward cargo goods, damaged goods inspection shall indemnify the actual losses. At this point, fill out "by the Customs officer inspection of goods, damaged goods report and signed a duplicate inspection of the Customs Officer and the parties remain a. Mutually agreed to the extent of the damage or repair costs of the goods, Customs audited the dutiable value of the base, to determine the amount of compensation. The indemnity shall be paid in RMB. Customs clearance of goods, a prerequisite in accordance with the provisions of the Customs Law in China, in addition to the goods authorized by the Customs, import and export goods shall be full payment of taxes or provide guarantees, signature release by Customs.

Customs declaration of import and export goods, after the audit declarations, according to inspection of actual goods, and according to law to levy taxes formalities or tax reduction and exemption procedures after the release Zhang, cargo owners or their agents in order to extract the relevant documents signed cover or shipment of goods. It is worth noting that the port customs clearance means that the import and export goods:

(1) the general trade import and export goods, customs supervision and the end of

(2) the need into the customs otherwise continue to monitor the goods, the goods entering the customs supervision in another way; just need to transfer the goods of another set off location, the end of the A customs supervision and B customs supervision began.