First. Declaration

1) declaration qualification: the professional custom brokers company, agent declaration enterprises and customs declaration declarations and customs declarations must be registered by the customs.

2) declaration time

Import and export goods: within 14 days from the date of entry and exit of the means of transport, the time limit for declaration is collected. The amount charged is 5/10000 of the CIF value of the imported goods.

Export goods: declare to the customs 24 hours before loading.

3) place of declaration: inbound and outbound, transshipment and designated locations.

4) declaration documents:

Basic documents:

Commercial invoice

Packing list

Bill of lading, waybill, parcel

bill of cancel after verification

Tax exemption certificate

Special documents:

Quota permit

Import and export license

Import certificate of mechanical and electrical products

Inspection reports of commodity inspection, dynamic planting inspection and drug inspection

Preparatory documents:

Trade contract, certificate of origin, certificate of origin (C/O), general certificate of credit (F/A), power of attorney.

Two. Inspection

1) the concept of inspection: customs inspection refers to the actual checking and checking of the import and export goods after the customs declaration is accepted by customs declarations to determine the nature of the goods, whether the origin, the condition of the goods, the quantity and the price are in accordance with the customs declaration.

2) the purpose of the inspection:

A, verify the consistency of the goods.

B, found the problem of undocumented access and smuggling, violation, evasion of taxes and other issues.

C, expropriation of the duty guaranteed.

3. Location of inspection: port terminals, stations, airports, post offices, or other customs supervision sites.

4. Methods of inspection: thorough examination, spot check and appearance inspection.

Three. Tax

1) import no tax price = (FOB FOB+ freight + insurance + miscellaneous expenses) /1 - premium rate

2) import tariff = customs duty rate * tariff rate

Four. Release

Release is the last step of customs supervision.