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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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