Customs declaration procedures for import and export goods

1. Pay import and export taxes and fees when entering or leaving the country: Generally, the consignees and consignors of import and export goods pay taxes and fees as required.

2. Submit relevant licenses at the time of import and export: If you need to submit a license, you must submit a license.

3. Customs clearance means customs clearance.

(1) General reporting steps

1 Preparation of declaration documents (2 major types of documents: main documents, accompanying documents)

2 sampling before the declaration (for imported goods only)

3 declaration (1, electronic data declaration, 2, submit paper customs declaration and accompanying documents)

4 Supplementary declaration 5 Modify the declaration content or cancel the declaration

(2) Matching inspection

1 Customs inspection

2 with inspection

3 goods damage compensation

(3) Pay taxes

(4) Picking up or shipping goods

1 Customs entry and exit on-site release and cargo clearance 2 Extraction of goods or shipments 3 Application for issuance of customs declaration certificate and other certification procedures

Customs clearance procedures for outbound repairs

When the goods leave the country, the consignor submits the maintenance contract or the original import contract containing the warranty clause and all the documents required for the export to the customs, and goes through the formalities for exit declaration. After the goods leave the country, the period of overseas maintenance is 6 months from the date of exit, and the application can be extended. The extension period is no more than 6 months. When the goods are re-introduced into the country, they shall report to the customs the repair and material fees actually paid abroad, and the customs shall examine and determine the duty-paid price, and levy the import duties and the import customs tax. If the customs exceeds the time limit set by the customs and re-enters into the country, the customs shall levy import duties on the general imported goods and customs tax on the import links.

Customs declaration procedures for temporary entry and exit goods

1. Temporary entry and exit goods using ATA documents

(1) Import and export declaration:

1 Entry declaration

2 exit declaration

3 Re-export and departure declaration

4 transit declaration

(2) Turning off

(3) Customs clearance

1 normal clearance

2 abnormal customs clearance

2. Inbound and outbound exhibits that do not use the ATA Carnet Customs Declaration

(1) Customs clearance of inbound and outbound exhibits:

1 re-entry and inbound and outbound

2 converted to official import and export

3 exhibits give up or give away

4 Exhibits are destroyed, lost, stolen

3. Other temporary entry and exit goods: After the Customs has made a decision on whether to approve the provisional entry and exit of the temporary entry and exit goods, the Customs shall issue a “Decision for Approval of Temporary Entry/Exit Application for Customs Goods of the People's Republic of China” or “China Decision of the People’s Republic of China on the temporary entry/exit of customs goods

Customs clearance: (1) Re-entry and re-entry (2) Conversion to official import and export (3) Abandonment (4) Force majeure

Customs declaration procedures for returning goods

Returned goods refer to goods that have been returned or returned for export for the original export or imported goods for various reasons. Returned goods include general return goods and direct return goods.

1. Customs formalities for the general return of goods for export

(1) Customs declaration (providing export goods declaration form, import goods declaration form when the original goods enter and exit, insurance company certificate or carrier overfill, certificate of leakage and other relevant information)

(2) Taxation

2. Direct return of goods

(1) The goods applied by the parties for direct return

If the party applies for direct return to the customs, it shall submit the “Application for Direct Return of Imported Goods”, the contract for the actual importation, the invoice, the packing list, the original declaration of the goods declared, the bill of lading or the manifest Relevant documents, relevant certification documents that meet the application conditions and other documents provided by the customs.

(2) Goods ordered by the customs to return directly

When the parties apply for the declaration of direct return of imported goods, they shall first fill out the declaration of customs declaration of export goods, fill in the import goods declaration form, and fill in the relevant customs declaration form in the “marking weight and remarks” column of the import goods declaration form ( Export goods declaration form).

Customs declaration procedures for samples and advertisements

The customs declaration procedures for import and export samples and advertisements are only four steps in the import and export declaration stage, except for the temporary entry and exit of goods and advertisements, that is, declaration, matching inspection, payment of taxes, extraction or shipment of goods. The main points are as follows:

1, document management

Export samples shall be exempted from export licenses for each batch of goods with a value of RMB 30,000 or less; samples of samples or samples for use of dual-use items and technologies shipped out of the country shall be handled for export of dual-use items and technologies in accordance with regulations. Use the item and technology export license to declare to the customs. The import and export samples and advertisements listed in the "List of Laws and Inspections" shall be declared by the entry-exit customs declaration and customs clearance by the entry-exit inspection and quarantine department.

2. Tax administration

Import and export samples and advertisements, except for statutory tax reductions and exemptions, will be taxed according to the regulations.

Customs declaration procedures for leased goods

1. Customs declaration procedures for financial leasing of imported goods

(1) Pay taxes at the duty-paid price of the goods

(2) Paying taxes in installments by rent

2. Customs declaration procedures for operating leased goods

The consignee or his agent shall provide the lease to the customs when importing the leased goods, fill in the declaration of one-way customs declaration according to the rent or total rent payable in the first period and the actual price of the goods, and provide relevant import licenses. For certificates and other customs declaration documents, the amount of tax shall be calculated according to the duty-paid price of the first-term rent or total rent determined by the customs, and the import duties and import taxes shall be paid. The customs shall calculate the actual price according to the goods.

Within 30 days from the expiration of the lease term of the operating lease import goods, the taxpayer shall apply for customs formalities, re-export the leased import goods or go through the formalities of filing and paying for the purchase and renewal of the lease.