Import and export taxes shall be levied on the entry and exit of goods, necessary customs formalities shall be completed, and the import and export of goods shall no longer be restricted after customs release。
1) General import and export commodities are import and export commodities separated according to customs supervision methods, which is the embodiment of the customs supervision system。Compared with bonded goods, temporary import and export goods, duty free goods, is relative。
2) General trade goods are import and export commodities divided according to international trade patterns, that is, general trade is one of the international trade patterns。
General trade import and export enterprises declaration procedures should have what conditions？
1) Enterprises must meet the following conditions to go through the customs declaration procedures for the import and export of bonded goods:
The enterprise has applied for the "Registration Manual" within the validity period;
2) The computer of the customs accepting the declaration port must have the computer record materials of the processing trade registration manual held by the enterprise;
3) Processing trade registration manual computer record materials should be within the validity period;
1) The use of IC card customs declaration, the enterprise should handle IC card procedures。
2) The operation process of customs declaration for import and export of bonded goods is: declaration pre-input - audit - inspection - release。
3) Before the application, the enterprise should prepare the following documents:
1/ Manual for effective registration of processing trade;
2.Import and export declaration for pre-import goods;
3.Other relevant documents required by the customs。