Fill in related knowledge for import and export declaration
A lot of friends in the import and export declaration projects often do not know how to fill in, filling in the wrong, incomplete, and other questions, resulting in some unnecessary trouble
Happen, enter trade to give everybody popularize the relevant knowledge that fills up a newspaper below!
How do you fill in the declaration form?
Fill in the name and code of the customs in the customs code form according to the customs declaration personnel's independent choice in the import and export of goods.For example: select "guangzhou airport"
For the customs declaration, "5141" should be entered.
Caution: the customs declaration after the customs code can not be "00".
How do I fill in the entry and exit form?
According to the customs of the port where the goods actually enter or leave the country, fill in the name and code of the customs of the corresponding port in the customs code form of customs regulations.For example: the actual entry and exit port of the goods
When the customs is "guangzhou airport", enter "5141".
Caution: import transshipment cargo, fill in the name and code of the customs in the place of entry, and export transit cargo fill in the name and code of the customs at the place of departure.According to the transit transport
The transshipment goods will be further processed across the customs territory under the supervision of transport mode, the name and code of the customs in the place where the export declaration is made and the name and code of the customs in the place where the import declaration is made.
For goods transferred or transferred between different customs special supervisory areas or bonded supervisory areas, fill in the name and customs name of the other party's customs special supervisory areas or bonded supervisory areas
For other goods that are not actually imported or exported, please fill in the customs name and code for accepting the declaration.
3. How to fill in the record number?
The customs shall fill in and submit the import and export goods consignee, consignor, consumer using unit, production and sales unit when they go through the procedures such as filing of processing trade contract or collection, reduction or tax exemption examination and confirmation
The number of the processing trade manual, the bonded account book of the special customs supervision area and the place of bonded supervision, the certificate of levying and exempting duties or other filing and examination and approval documents issued.
Note: only one record number is allowed for one entry.The detailed requirements are as follows:
(1) for goods under processing trade, processing shall be reported as "processing" unless a small quantity of low-value auxiliary materials do not use the "processing trade manual" and apply for domestic sales tax by means of subsequent tax payment and supervision
Trade manual no.
If the sub-volume of foreign direct customs declaration and the export sub-volume of foreign deep-processing carried forward are used for the customs declaration in the sub-volume of foreign port, the sub-volume number shall be filled in;Local direct declaration and local deep processing carry forward
Customs declaration made in Hong Kong.
Where the finished products of processing trade are converted into goods subject to duty reduction or exemption by virtue of the certificate of duty collection or exemption, the number of the certificate of duty collection or exemption is reported on the import declaration form and the manual of processing trade on the export declaration form
The carrying forward of the equipment for processing trade and the use of the account books in the customs special supervision area shall be completed and the import and export declaration shall be made by the transfer-in and out-going enterprises respectively
Fill in the "processing trade manual" number in the "record number" column.
(2) the declaration form involving the examination and confirmation of levy, reduction or exemption shall be filed with the number of the certificate of levy or exemption.
(3) for the return of goods entitled to duty reduction or exemption for export, fill in the number of the certificate of approval for the return of goods imported by the customs of the People's Republic of China;Goods entitled to duty reduction or exemption shall be declared for import
The number of the notice of duty exemption for goods;Import of goods entitled to duty exemption or reduction or carrying forward (inturn), and fill in the number of the certificate of duty exemption;Corresponding carry forward outlet (turn out), and fill in
The number of the contact letter of the customs of the People's Republic of China for carrying forward the goods of duty reduction and exemption.
How to fill in the nature of the requisition?
According to the actual situation, fill in the corresponding abbreviation and code of the nature of levy and exemption according to the code form of levy specified by the customs
Fill in the application form according to the nature of the tax collection certificate.
You can select the nature of levy according to the pull-down menu or enter the corresponding nature of levy code table according to the customs regulations.For example: general taxation of goods, below
When you pull the menu, you can choose "101- general taxation" or enter "101". The column automatically generates "general taxation".
A customs declaration is allowed to be filled in only one form.
Note: the declaration form for processing trade goods shall be filled in according to the abbreviation of the nature of levy and the code of approval in the "processing trade manual" issued by the customs.Special requirements are as follows:
(1) goods sold in the processing trade shall be reported in accordance with the actual situation (such as general taxation, scientific and educational supplies, other legal provisions, etc.).
(2) return parts to export and finished products to import goods as "other legal" (code 299).
Goods carried forward in processing trade are exempted from reporting.
May I know how to fill in the license number?
Fill in the import/export license, dual-use items and technologies import/export license, dual-use items and technologies export license (directional), temporary textile export license and export license
Number of certificate (processing trade), export license (small border trade).
Note: only one license number is allowed on a customs form.