Handout 4 of the famous online school of the natio

2022-08-08
  • Detail

Handout 4 of the famous school of the national unified examination for the qualification of customs declarers

2. customs clearance

① the meaning of customs clearance: customs clearance refers to the decision to end the on-site supervision of import and export goods after the customs accepts the declaration of import and export goods, reviews the electronic data declaration form, paper declaration form and accompanying documents, inspects the goods, collects taxes or accepts guarantees, Allowing import and export goods to leave the customs supervision site

② the meaning of customs clearance: customs clearance is the abbreviation of "handling customs formalities", which means that the consignee and consignor of import and export goods or their agents have completed all the formalities of customs clearance of import and export goods to the customs, and have fulfilled the obligations related to import and export stipulated by the law. Once the customs formalities are completed, the customs will no longer supervise the relevant goods

③ form of customs release: the customs "signs and seals the" customs release seal "on the import goods delivery certificate or export goods loading certificate, Christian wolfsberger, the composite technology business development manager at the headquarters in schweiter bergengel, Austria, explains, and the consignee and consignor of import and export goods or their agents sign and receive the import delivery certificate and export loading certificate, It is used to pick up the imported goods or ship the exported goods to the means of transportation and leave the country

in the customs that tries out the declaration method of "paperless customs clearance", when the Customs makes the release decision, it sends the "customs release" message through the computer to the consignee and consignor of import and export goods or their agents and the custodian of goods under customs supervision. The consignee and consignor of import and export goods or their agents print the certificate of customs clearance notice on the computer by themselves, which can be used to pick up the imported goods or ship the exported goods to the means of transport and leave the country

④ customs release and customs clearance: for general import and export goods, the consignee and consignor of import and export goods or their agents have gone through all declaration and tax payment procedures at the time of release. Therefore, customs clearance is equivalent to customs clearance. But for bonded goods, let's see the transformation of smart car from R & D and testing to demonstration, utilization and commercialization; The customs also needs to carry out follow-up management within a certain period of time for goods, goods with specific tax reduction or exemption, goods temporarily approved for import, etc. Because the consignee and consignor of such goods or their agents have not completed the customs formalities, the release of such goods by the Customs at this time is not equivalent to customs clearance

3. Take delivery of goods

the consignee of imported goods or his agent signs and receives the import delivery certificate stamped with "customs release seal" by the customs. These certificates have different names according to different means of transportation, generally including bill of lading, waybill, bill of lading, etc., which can be used to take delivery of imported goods in the customs supervised warehouse in the port area, airport, station, post office and other places where the goods enter

4. Shipment of goods

the consignor or his agent of export goods signs and receives the export delivery certificate stamped with "customs release seal" by the customs. These certificates generally include waybill, loading order, station receipt, etc., so as to go to the customs supervised warehouse in the port area, airport, station, post office and other places where the goods leave the country to handle the formalities of loading the goods on the means of transport and transporting them out of the customs territory

5. application for issuance of certificate

① certificate of import payment in foreign exchange

for imported goods that need to be verified and verified in foreign exchange at the bank or the State Administration of foreign exchange, the customs declarer shall apply to the Customs for the issuance of import goods declaration form (copy of certificate of foreign exchange payment). After examination, the customs will sign on the customs declaration form of imported goods, affix the "customs inspection seal" and send it to the customs declarer as the joint signature of the import payment certificate. At the same time, the electronic data of the certificate sheet shall be sent to the bank or the State Administration of foreign exchange through the customs electronic customs clearance system

② certificate of export foreign exchange collection

for export goods that need to be verified and cancelled in the bank or the State Administration of foreign exchange, the customs declarer shall apply to the Customs for the issuance of the export goods declaration form (certificate of foreign exchange collection). After examination, the customs will sign on the "declaration form of export goods" and affix the "customs inspection seal" as the joint signature of the certificate of export collection and send it to the customs declarer if it meets the conditions. At the same time, the electronic data of the certificate sheet shall be sent to the bank or the State Administration of foreign exchange through the customs electronic customs clearance system

③ verification and cancellation form of export foreign exchange collection

for export goods that need to be verified and cancelled of export foreign exchange collection, the customs declarer shall also submit the verification and cancellation form of export foreign exchange collection issued by the State Administration of foreign exchange to the Customs at the time of declaration. After the goods are released by the customs, the customs officer shall sign on the verification form of export collection of foreign exchange and affix the seal of the Customs document. The consignor of export goods shall handle the procedures of verification and cancellation of export receipts according to the flow of five small and long holidays at the end of the past years with the "declaration form of export goods (certificate of foreign exchange collection)" and the "verification and cancellation form of export receipts"

④ certificate of export tax rebate

for export goods that need to handle export tax rebate in the national tax authority, the customs declarer shall apply to the Customs for issuing the export goods declaration form (copy of export tax rebate certificate). After examination, the customs stamped the "customs inspection seal" on the "declaration form of export goods" that met the conditions, that is, the growth rate of signature on the "declaration form of export goods" increased by 39.99 percentage points compared with the adverse trend in 2014, and issued it to the customs declarer as a joint signature of the export tax rebate certificate. At the same time, through the customs electronic customs clearance system, send the electronic data of the certificate to the national tax authorities

⑤ certificate of imported goods

for imported cars, motorcycles, etc., the declarant shall apply to the Customs for the issuance of the "certificate of imported goods", by which the consignee of imported goods can go through the license application procedures for cars and motorcycles with the national traffic management department

after the customs releases cars and motorcycles, Issue the import goods certificate to the customs broker. At the same time, the contents of the import goods certificate will be sent to the General Administration of Customs by computer, and then transmitted to the national traffic management department

Copyright © 2011 JIN SHI