What should be the classification of enterprise customs declaration？
1.According to the object of customs declaration classification: can be divided into means of transport customs declaration, cargo customs declaration, according to the purpose of customs classification: mainly divided into inbound and outbound customs declaration, according to the implementation of customs declaration activities classification: self-declaration and agent customs declaration according to the means of transport: land transport customs declaration, sea customs declaration, air customs declaration。
2.Classification and nature of enterprises:
1) With import and export rights: foreign-funded enterprises: Sino-foreign joint ventures, Sino-foreign cooperation, wholly foreign-owned private enterprises (with import and export rights)
2) No import and export rights: three to make up: incoming processing, sample processing, assembly, compensation trade。
There are several main types of import and export enterprises？
1.Manual record:
(1) Processing trade: Processing trade manual to the customs in advance;
(2) General trade: no filing required。
Ii. Import and export:
1) Processing trade: full bonded import, exemption from duty and value-added tax, all finished products re-export。
General trade: levy import taxes, pay customs duties and value-added taxes, export or domestic sales of finished products。
3.Cargo storage:
(1) Processing trade: bonded goods shall not be misappropriated, sold domestically or moved without authorization, and the customs shall regularly inspect the import and export business of enterprises;
(2) General trade: after the customs is taxed, the customs completes the customs formalities and is no longer subject to supervision。
4.Goods release:
(1) Processing trade: When the goods are released for import and export, there is no need to review the price and handle a series of relevant documents, and the goods are released quickly;
(2) General trade: When importing and exporting goods, the customs should strictly examine the authenticity of the declaration elements, unit price and other goods, and the goods are released slowly。
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