Customs declaration agency is divided into direct agent customs declaration and indirect agent customs declaration. Customs declaration is one of the necessary links to carry out the customs entry and exit procedures. It refers to the person in charge of the inbound and outbound means of transport, the consignee or consignor of goods and articles or their agent, entrusted by the consignee or consignor of import and export goods, to declare and go through the relevant procedures on behalf of the consignee or consignor of import and export goods when passing through the customs control port. The objects involved in customs declaration can be divided into two categories: inbound and outbound means of transport and goods and articles. The customs law of our country refers to the enterprise that has the right to accept the entrustment of others to handle the customs declaration business as the customs declaration enterprise. Customs declaration enterprises must obtain the registration license of customs declaration enterprises in accordance with the law and register with the customs before they can engage in customs agency business.
Importers and exporters to the customs declaration, need to submit the following documents:
Import and export goods declaration form. General imported goods should be filled in duplicate; Goods that need to be written off by the customs, such as processing trade goods and bonded goods, should fill in the special declaration form in triplicate; If the goods need domestic tax refund after export, a separate tax refund declaration form shall be filled in.
Goods invoice. The number of copies required is less than one copy of the declaration form, the export of goods entrusted to foreign sales, the settlement method is to be sold after the goods according to the actual sales amount to the export unit settlement, the export declaration can be granted exemption.
Land waybill, air waybill and sea waybill for import and sea waybill for export. After examining the documents and inspecting the goods, the customs shall sign the original waybill to release and return the customs declaration tribute, with which the goods can be picked up or shipped.
Packing list. The number of copies is the same as the invoice. However, bulk cargo or single type of package with the same package content can be exempted.
Verification of export receipts. All export goods declaration, should be submitted to the foreign exchange control department stamped "supervision of foreign exchange collection", and the verification number on the top right corner of each export declaration.
When the Customs deems it necessary, it shall also submit for inspection trade contracts, certificates of origin of the goods, etc.
Other relevant documents. Include:
(1) Goods approved by the Customs for tax reduction or exemption shall be presented with a certificate of tax reduction and exemption signed by the Customs. Foreign-funded enterprises in Beijing area shall submit a separate list of imported equipment issued by the Customs for inspection;
(2) Goods imported and exported under processing trade contracts that have been filed with the Customs shall be submitted to the "Registration Manual" issued by the Customs for inspection.
Agent customs declaration is relative to self-care customs declaration, both are for import and export goods declaration.
Customs declaration agency is divided into direct agent customs declaration and indirect agent customs declaration.
Direct agent customs declaration means that the customs declaration enterprise accepts the entrustment of the client and handles the customs declaration business in the name of the client.
Indirect customs declaration means that the customs declaration enterprise accepts the entrust of the client and handles the customs declaration business in the name of the customs declaration enterprise itself.
The qualifications of enterprises with the right to handle customs declaration:
Obtain registration license of customs declaration enterprise
Register with customs
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