General trade process:
Review Import Documents → Change Order → Customs Pre-Record → Commercial Inspection → Pay Taxes → Customs Inspection → Release → Pickup → Maintenance Inspection → Delivery
Tax exemption process:
Tax reduction and exemption application [registration registration → apply for “exemption and exemption certificate for import and export goods” 】 → Import and export declaration [audit import documents (provide valid "exemption and exemption certificate for import and export goods") → change order → customs pre-record → commodity inspection → Pay VAT → Customs inspection → Release → Pick up → Security inspection → Delivery → Apply for deregulation
1. Tax reduction and exemption application
(1) Specific areas (1 tax-deductible area tax-free goods 2 export processing area tax-free goods)
(2) Enterprise (mainly refers to foreign-invested enterprises)
Registration:
When handling the registration of tax reduction and exemption filings with the customs, it shall submit: 1 Approval documents of the competent commercial authority 2 Business license 3 Enterprise contract 4 Articles of association
(3) Specific use.
1Application for tax reduction and exemption for domestic investment projects 2Application for tax reduction and exemption for foreign investment projects
Registration:
When handling scientific research and application for duty-free import of teaching supplies, it shall, with the approval documents of the relevant competent authorities, go through the formalities for obtaining qualifications with the competent customs. After the customs review, the “Handbook for Tax Free Registration of Science and Education Supplies” was issued.
Temporary import and export process:
Review import documents (need to provide the original agreement) → Change order → Customs pre-recorded → Customs administrative approval for temporary import and export cargo information is qualified → Commercial inspection → Payment of deposit → Customs inspection → Release → Pick-up → Maintenance inspection → Delivery → Write-off clearance
1. For temporary re-export of goods: the application for write-off of the original customs deposit receipt and the original import declaration form → Customs refund of the deposit or cancellation of the guarantee;
2. Temporary re-entry of goods: the application for write-off of the original customs deposit receipt and the original export declaration form → Customs refund of the deposit or cancellation of the guarantee;
3. Temporary import or export of goods that have not been re-exported or entered into the country: The enterprise submits formal import or export to the customs, abandons the application → Customs review and approval, and the officially imported tax return for import declaration and margin transfer is processed. Abandoning the goods with the vouchers to handle the report
Entry repair process:
Review import documents (need to provide original repair agreement) → Change order → Custom pre-recorded → Customs administrative examination and approval of repair materials are qualified → Commercial inspection → Payment of deposit or tax exemption → Customs inspection → Release → Pick-up → Maintenance inspection → Delivery → Sales
ATA Carnet Process:
Establish ATA Carnet → Entry and Exit Declaration [Audit Import Documents (Need to provide valid "ATA Carnet") → Change Order → Document Information Entry → Commodity Inspection → Customs Inspection → Release (Customs endorsement on white import documents) And keep the white import documents in the joint) → Pick up → Guardian inspection → Delivery → → Customs clearance [re-transportation - Customs endorsement on the white re-export certificate, and retain the white re-export document Zhenglian] → Recourse (If the certificate holder fails to re-export the exhibits within the prescribed time limit, China Customs will make a recourse to the guarantee association, the China International Chamber of Commerce).
Trade method
