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Customsdeclaration

Customsdeclarationisanactivitythatinvolvestheclearingofgoodsthroughcustomsbarriersforimportersandexporters(usuallybusinesses).Thisinvolvesthepreparationofdocumentsand/orelectronicsubmissions,thecalculationandpaymentoftaxes,dutiesandexcises,andfacilitatingcommunicationbetweengovernmentauthoritiesandimportersandexporters.

Theexporterhastoapplytothecustomsfordeclarationofthecommoditybeforetheshipment.Thecustomsofficerwillreleasethecustomsdeclarationifthegoodsisuptotherequirement.Thepurposesofcustomsdeclarationaretoverifyandregulateoutgoingcargoandtocollectthestatisticaldata(oftheproduct,quantity,value,anddestination)forexportreference.AndTheformatofcustomsdeclarationformsvariesfromcountrytocountry.Theformtypicallycontainstheinformationfoundinthecommercialinvoiceandthebillofladingorwaybill.Inaddition,theformmayinclude:thebusinesslicensenumberortax,accountnumberorexport,permit(license)numberoftheexporter,thebusinesslicensenumberof,themanufacturerfromwhomthe,export-traderbuystheexportgoods,thecommoditycodeorcategoryofgoods,thecountryofdestinationanditscountrycode(anumericcountrycodemaybeassignedtoeachimportingcountrybythecustomsofexportingcountryforcompilingstatistics),thename,addressandcode(orlicense),numberofthecustomsbrokerorforwarderthecustomscharges.

Inmanycountries,exportshipmentsvaluedbelowaminimumrequirementmaynotrequireaformalcustomsdeclaration.Buttheexporternormallymustsignanauthorizationpaper(thepowerofattorney)allowingthecustomsbrokerortheforwardertohandlethecustomsdeclaration.Incertaincountries,exportersmaypreparethecustomsdeclarationformsbythemselvesandletthecustomsbrokerhandletherestofthecustomsformalities.

Inchina,exportermustapplytothecustomsfordeclarationofthecommoditybeforeshipment.TheexaminationisheldbytheGeneralAdministrationofCustomsofP.R.C..Customsofficerwillreleasethecustomsdeclarationandletgothegoodsiftheyareuptotherequirementsoftheauthority.CustomsDeclarationsareclassifiedindifferentcolorsaccordingtodifferenttypesofbusiness.Thewhiteoneismadeoutforgeneraltrade,thepinkoneisusedforprocessingtrade,thelightyellowisforexporttaxrefund,lightblueisforforeigninvestedenterpriseandlightgreenisforprocessingorcompensationtrade.Butthecontentsofthesedocumentsaresimilar.Allinternationalinwardandoutward-goingmeansofconveyance,suchasvessels,trainsandcivilaircraft,mustpassthroughcustomssupervisionandcontrol.TheimporterortheexportermustsubmitdeclarationstocustomsongoodsenteringorleavingChineseterritory.Onlyafterreleasingbythecustomsmaythecargobedischargedorloaded.AllgoodspermittedtobeimportedintoorexportedoutofthecustomsterritoryofChinashallbesubjecttothelevyofcustomsdutiesonimportsorexportsaccordingtotheCustomsImportandExportTariffofthePeople’sRepublicofChinaexceptasotherwiseprovidedforbytheStateCouncil.Boththeconsigneeandtheconsignorofimportsandexportsarepersonsobligatedtopaycustomsduty.Theclearingagententrustedtogothroughtherelatedcustomsproceduresshallabidebyalltheprovisionspertainingtohisclient.Thepersonobligatedtopaythecustomsdutyandtaxesonimportandexportshallpaytheamountpayablewithin15daysfromthedayofissuanceofthedutymemorandum.Incaseoffailuretomeetthistimelimit,afeefordelayedpaymentwillbeimposedbythecustoms.Ifthepersonfailstopaythedutieswithin3monthsthecustomsmaytakecertaincoercivemeasuresonapprovalfromtheheadofthecompetentcustomsauthorities.

Thecomponentofcustomsdeclaration:

NumberofPre-entry:Itisgivenbythecustomswhiletheexporterisapplyingtocustoms.

NumberofCustoms:Itisgivenbythecustomsofficer.

Portsofexport:mustmadeoutinEnglishorphoneticalphabet,

Dateofexport:itisthedateofshipment.

Modeloftransport.

Executivecompany:Fillinthecompany’snamewhosignstheS/CinChineseandEnglishwordswithitsregistered10figuresnumberincustoms.

Billoflading:Onlyonenumberispermittedforonecopyofcustomsdeclaration,itismadeoutrespectivelyiftherearemorethanoneB/Lforthesamepatchofgoods.

AttachedDocuments:suchasS/C,invoice,licenseetc.

Recordnumberforchecking:Itrefersthenumberof“RegisterManual”orthenumberof“CertificateofPaidorFreeTax.

Paymentstyle:ItreferstothepaymentstylesofL/C,D/P,D/A,T/T,etc.

NameofDestinationCountry(Region):Itisthefinaldestination,generallytheimportcountry.

ThereareThreesteps—declaration,examinationofgoodsandnreleaseofgoods,aretakenbytheCustomstoexercisecontrolovergeneralimportandexportgoods.Importedandexportedcargo,exceptwherespeciallyexempted,issubjecttothenecessarycustomsexamination.Thecargo-ownerorhisagentisrequiredtobepresentduringtheexaminationandisheldresponsiblefortheunpackingofgoodsuponcustoms’demand.Importantexports,afterbeingexaminedandfoundtobeinaccordancewiththeregulations,maybereleasedwiththerelativedocumentssignedandsealedbythecustoms,againstwhichthedeliveryorshipmentofthecargomaybemadebetweenthecargo-ownerandtheharbor,airport,railwaystation,postofficeorotherunitconcerned.Anyimportorexportcargonotinconformitywiththestipulationsmaynotbereleasedandwillfallto

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