Import Export Customs Service

It is Applied on imported goods from countries or Territories having ratified a regional trade agreement which stipulates the provisions on customs duties with China.

It is Applied on imported goods from countries or Territories having ratified a trade agreement which stipulates the provisions of preferential laws with China.

In general, these tariffs are lower than MPF rates and conventional customs duties.

General customs duties

1. The consignor of export goods shall, in accordance with the provisions of the export contract, prepare the export goods on time, according to quality and quantity, and then go through the procedures of chartering and booking with the transportation company, and prepare to go through the customs declaration procedures with the customs, or entrust a professional (agent) customs declaration company to handle the customs declaration procedures.
2. For enterprises that need to entrust professional or agent customs declaration companies to go through the customs declaration procedures with the customs, before the goods are exported, they should go through the procedures of entrusting the professional customs declaration company or agent customs declaration company near the export port. The entrusted professional customs declaration company or agent customs declaration company should collect a formal customs declaration power of attorney from the entrusting unit, and the customs declaration power of attorney should be in the format required by the customs.
3. Preparing the documents for customs declaration is the foundation for ensuring smooth customs clearance of export goods. Generally, the documents that should be prepared for customs declaration include: consignment note (i.e. unloading paper), invoice, trade contract, export collection verification form, and various certificates involved in customs supervision conditions.

The time limit for customs declaration refers to the time limit for the consignor or its agent to declare to the customs after the goods are shipped to the port. The time limit for customs declaration of export goods is 24 hours before loading. For goods that do not require tax collection and inspection, the customs clearance procedures should be completed within one day from the acceptance of the declaration.

Inspection refers to a regulatory method in which the customs accepts the declaration of the customs declaration unit and has reviewed the declaration unit as a basis, and conducts actual verification of the exported goods to determine whether the content of the declaration documents matches the actual imported and exported goods.

1. Verify the consistency between the declared content and the verified documents and goods in the declaration process by checking the actual goods and customs declaration documents. Through actual inspection, it is possible to discover whether there are any issues such as concealed reporting, false reporting, and false declaration that cannot be detected in the declaration and document review process.
2. Through inspection, it is possible to verify the doubts raised in the declaration and document review process, providing a reliable regulatory basis for tax collection, statistics, and subsequent management. After inspecting the goods, a record of inspection must be filled out. The inspection record generally includes the inspection time, location, name of the consignee or agent of the imported and exported goods, the declared goods situation, the transportation packaging situation of the inspected goods (such as the name of the transportation vehicle, container number, size, and seal number), the name of the goods, specifications and models, etc. The goods that need to be inspected will be issued an inspection notice within one day from the time of receiving the declaration, and the inspection will be completed within one day from the time when the customs inspection conditions are met. In addition to paying taxes, customs clearance procedures should be completed within four hours after the inspection is completed.

Release

1. For general export goods, after the consignor or its agent truthfully declares to the customs and pays the required taxes and related fees in full, the customs will stamp the "customs clearance seal" on the export loading document. The consignor of the export goods can ship the goods out of the country with the customs clearance document.
2. Customs clearance for export goods: The consignor of the goods applying for customs clearance shall declare to the customs within three days from the date of customs clearance, and the goods can only be shipped out of the customs supervision area after being approved by the customs.
3. Issuing export tax rebate declaration form: After customs clearance, the light yellow export tax rebate declaration form shall be stamped with the "inspection seal" and the signature of the person responsible for reviewing the export tax rebate that has been filed with the tax authority, and then returned to the customs declaration unit.

Tips

In China, about $150 million worth of goods are exported every day, and every day of delay in export verification and tax refund will cause great losses to our customers. How to speed up the export verification and tax refund process? The most important thing in document operation is to correctly fill out the export declaration form. The relevant content of the declaration form must be consistent with the manifest content transmitted by the shipping company to the customs in order to successfully verify and refund. After the customs accepts the declaration and releases it, due to reasons such as transportation equipment loading, some goods may not be loaded onto the original declared transportation equipment. The consignor of the export goods should promptly submit an "Application for Change of Export Goods Declaration Form" and corrected packing list invoice and bill of lading copy to the customs for correction. Only in this way can the content on the declaration form be consistent with that on the manifest.