What are the four links that general import and export goods customs declaration must go through？ General import and export goods declaration procedures include import and export declaration, cooperation inspection, tax payment, customs clearance four links。
I. Import and export declaration
The so-called declaration refers to the consignee or consignor of import and export goods。In accordance with the requirements of the Customs Law and relevant laws, administrative regulations and rules, customs declaration enterprises are entrusted to report the actual situation of import and export goods to the Customs in the form of electronic data declaration and written declaration at the specified time and place, and accept customs inspection。
1.Deadline for filing
The consignee of import goods shall, within 14 days from the date of declaration of entry of the means of transport, and the consignor of export goods shall, within 24 hours after the goods are delivered to the Customs supervision area, declare to the Customs。If the declaration is overdue, the customs shall levy a fee for delayed declaration。
2.Declaration document
The attachments of import and export declaration form include: contract, invoice, packing list, delivery (shipment) list, customs declaration authorization agreement, import and export license and other import and export related documents。
Second, cooperate with the inspection
Cooperation in inspection means that importers and exporters cooperate with customs inspection。
1.Inspection site
The customs supervision area shall conduct inspection。Before the inspection, the Customs shall notify the consignee or consignor of import and export goods or their agent to be present。
2.Inspection method
The customs may conduct thorough inspections or random inspections。
3. Paying Taxes
Import duty is the duty, consumption tax, value added tax levied by the customs on imports and imported goods according to law。
1.关税
Tariffs are divided into import duties and export duties。
Import duties are duties imposed by a country's customs on imported goods and goods。According to the method of taxation, it can be divided into AD valorem tax, AD valorem tax, compound tax and sliding tax。At present, customs duties on imported goods mainly include value-added tax and consumption tax。
Export duties refer to customs duties imposed on goods and articles leaving the country。The main purpose of imposing export tariffs is to increase fiscal revenue.Limit the large export of important raw materials to ensure domestic supply;Opposing transnational corporations' purchase of primary products at low prices in developing countries;Increase the production cost of foreign-processed products and weaken their competitiveness。
4. Complete customs clearance procedures
The completion of customs clearance procedures refers to the completion of various customs procedures by the declaration of import and export goods and the final release of the customs。