Container export clearance operation process
One. Basic procedures for customs clearance: declaration inspection taxation release declaration:
1. After the consignor of the export goods prepares the export goods in time, quality, and quantity according to the provisions of the export contract, they should go through the chartering and booking procedures with the transport company, prepare for customs declaration formalities, or entrust a professional (Agent) Customs clearance procedures.
2. Enterprises that need to entrust professional or agency customs declaration procedures to the customs, before exporting the goods, should go to the professional customs declaration agency or agency customs declaration procedure at the nearest export port. The entrusted professional customs declaration enterprise or agency customs declaration enterprise shall receive a formal customs declaration authorization from the entrusting unit, and the customs declaration authorization shall prevail.
3. Preparing the documents for customs clearance is the basis for ensuring the smooth customs clearance of exported goods. In general, in addition to the customs declaration for export goods, the customs clearance documents mainly include: the consignment note (that is, the delivery paper), an invoice, a trade contract, an export receipt verification statement and customs supervision conditions. Various documents.
Issues that should be paid attention to during declaration: Customs declaration time limit: The time limit for customs declaration refers to the time limit required by the shipper or its agent to declare to the customs after the goods are delivered to the port. The time limit for declaration of export goods is 24 hours before the loading. For goods that do not require taxation and inspection, the customs clearance procedures shall be completed within 1 day after the declaration is accepted.
Inspection: Inspection refers to a type of customs that, based on the declaration unit that has accepted the declaration from the customs declaration unit and has already reviewed it, conducts an actual inspection of the export goods to determine whether the declaration content of its declaration document is consistent with the actual import and export goods. Regulatory approach.
1. Verify the actual goods and declaration documents to verify whether the content declared in the declaration link is consistent with the verified documents and goods, and find out whether there are concealment, false declarations, and false declarations that cannot be found in the declaration review process through actual inspection. Real issues.
2. The inspection can verify the doubts raised in the declaration review process, and provide a reliable supervision basis for taxation, statistics and subsequent management. After the customs inspects the goods, they must fill in an inspection record. Inspection records generally include inspection time, place, name of the consignor or consignor of the imported or exported goods or their agent, declaration of the goods, inspection of the packaging of the goods (such as the name of the means of transport, container number, size and seal number), the goods Name, specifications, etc. The inspection notice is issued within 1 day from the date of acceptance of the inspection, and the inspection is completed within 1 day after the customs inspection conditions are met. In addition to paying taxes, the customs clearance procedures are completed within 4 hours after the inspection
Taxation: According to the relevant provisions of the "Customs Law", unless the state otherwise stipulates, customs duties shall be levied. Duties are levied by the customs in accordance with customs import and export tariffs. For goods that require taxation, a tax bill will be issued within 1 day after the declaration is accepted, and customs clearance procedures will be completed within 2 hours of paying the tax bill.
Release:
1. For general export goods, after the consignor or its agent declares it to the customs truthfully and pays the taxes and related fees payable in full, the customs affixes a "customs clearance stamp" on the export manifest to the export goods The consignor departs from the country by shipment.
2. Return of goods for export: The consignor applying for return of the goods shall report the return to the customs within three days from the date of return of the goods.
3.Issue export tax refund declaration form:
After the customs release, the light yellow export tax return customs declaration form is stamped with the "inspection seal" and the seal of the person in charge of the export review tax refund who has been filed with the tax authority and returned to the customs declaration unit. In our country, about 150 million US dollars worth of goods are exported every day, and the delay of one day's export tax refund will cause great losses to our customers. How to speed up the export tax rebate? The most important point in the operation of the document is to fill out the export declaration form correctly. The relevant contents of the declaration form must be consistent with the contents of the manifest sent to the customs by the shipping company in order to successfully write off the tax refund. After the customs accepts the declaration and releases, due to the loading of the transportation means and other reasons, some of the goods cannot be loaded with the transportation means declared by Uehara. The copy of the bill of lading and bill of lading should be corrected so that the content on the declaration form can be consistent with the content on the manifest.
Samples of a full set of documents and filling specifications The full set of documents for freight operations are as follows: Container export business:
LCL:
First, the documents provided by the owner:
1. Export Power of Attorney
2. Export Goods List
3. Packing list PACKING LIST
4.Invoice
5. Export license
6. Export verification receipts and tax refund slips
7.Customs Declaration Manual
2. Documents Responsible for Forwarding:
1. Ten-link export order:
The first unit: the container cargo consignment note (the owner keeps the bottom) (B / N)
The second unit: container cargo consignment note
Third link: Freight notification (1)
Fourth joint: freight notice (2)
Fifth Unit: Station Receipt (Loading Order) S / O Copy of Fifth Unit: Application for Payment of Port Charge
Sixth Union: First Mate (copy of station receipt)
Seventh League: Station Receipt D / R
The eighth joint: the freight forwarder
Ninth unit: cabin receipt (1)
The tenth joint: cabin receipt (2)
2. Bill of Lading (original / copy) B / L ORIGINAL / COPY ① Bill of Lading (HOUSE B / L) ② Master Bill of Lading OCEAN B / L
3. Sea waybill (SEA WAYBILL)
4. Declaration documents for export goods: ① Necessary documents: Customs declarations Foreign exchange write-offs Packing lists Packing lists Invoices Contracts and letters of credit ② Other documents: Export license Duty-free manual Commodity inspection certificate Certificate of origin, etc.
5, cargo declaration list
6.Incoming notice
7. Set up the pre-arranged list
8. Packing list (CLP)
9. Container issuance / equipment transfer order EIR IN / OUT Container export business:
FCL
1. Shipping export power of attorney
2. Ten Couplets:
The first unit: the container cargo consignment note (the owner keeps the bottom) (B / N)
The second unit: container cargo consignment note
Third link: Freight notification (1)
Fourth joint: freight notice (2)
Fifth Unit: Station Receipt (Loading List) S / O Fifth Unit Copy: Application for Payment of Port Charges for Export Goods
Sixth Union: First Mate (copy of station receipt)
Seventh League: Station Receipt D / R
The eighth joint: the freight forwarder
Ninth unit: cabin receipt (1)
The tenth joint: cabin receipt (2)
3. Container land consignment note
4. Packing list CONTAINER LOAD PLA
5. Container issuance / equipment transfer order Entry / Exit EIR IN / OUT
6.Customs declaration manual
7. Set-up and pre-arrangement list
8. Packing list (container load plan)
9. Container issuance / equipment transfer order Entry / Exit EIR IN / OUT
10. Bill of lading (original / copy) B / L ORIGINAL / COPY ① General cargo: shipment bill of lading ② Consolidation: receipt of freight bill of lading
Container FCL import business:
1. Power of attorney for import and export cargo declaration
2. Bill of lading (import five-joint bill)
The first couple: arrival notice
The second link: bill of lading D / O
Third Link: Expense Bill
Fourth Link: Expense Bill
Fifth Unit: Delivery Record
3. Equipment transfer order (# 1 Ship-reservation bottom couplet # 2 Storage yard couplet # 3 People using box)
4. Customs declaration for imported goods B / L ORIGINAL / COPY ① Ordinary cargo: bill of lading on board ② Container shipment: bill of lading on consignment
5.Cargo quotation