Customs declaration process of export goods:
1. Declare, go through customs declaration formalities with the customs, or entrust a professional (agent) customs declaration company to handle it;
2. Inspection and actual verification of export goods;
3. Taxation shall be levied by the customs in accordance with the customs import and export tariff;
4. For release, the consignor of export goods with the "customs release seal" stamped on the export shipping bill shall ship the goods out of the country.
The general export declaration procedure is mainly divided into the following steps:
1. Declaration:
① After the consignor of export goods has prepared the export goods on time, according to the quality and quantity according to the provisions of the export contract, he shall go through the formalities of chartering and booking space with the transportation company, prepare to go through the customs declaration formalities with the customs, or entrust a professional (agent) customs declaration company to go through the customs declaration formalities.
② Enterprises that need to entrust professional or agent customs declaration enterprises to go through the declaration formalities with the customs shall go through the entrusted declaration formalities with professional or agent customs declaration enterprises near the export port before the export of goods. The entrusted professional customs declaration enterprise or agent customs declaration enterprise shall collect the formal customs declaration power of attorney from the entrusting unit, and the customs declaration power of attorney shall be subject to the format required by the customs.
③ Preparing the documents for customs declaration is the basis for ensuring the smooth customs clearance of export goods. In general, the documents required for customs declaration, in addition to the export goods declaration form, mainly include: Consignment Note (i.e. unloading paper), one * *, one trade contract, export foreign exchange collection verification form and various certificates involved in customs supervision conditions.
2. Inspection:
Inspection refers to a supervision method in which the customs, based on the declaration of the customs declaration unit and the declaration unit that has been audited, conducts actual verification on the export goods to determine whether the contents of the declaration documents are consistent with the actual import and export goods.
① Check the actual goods and customs declaration documents to verify whether the declared contents in the declaration link are consistent with the verified documents and goods. Through the actual inspection, it is found whether there are problems such as concealment, false declaration and false declaration that cannot be found in the declaration review link.
② Through inspection, we can verify the doubts raised in the process of declaration and examination, and provide a reliable regulatory basis for taxation, statistics and subsequent management. After inspecting the goods, the customs shall fill in an inspection record.
3. Taxation:
According to the relevant provisions of the Customs Law, import and export goods shall be subject to customs duties unless otherwise stipulated by the state. Customs duties shall be collected by the customs in accordance with the customs import and export tariff. For goods subject to tax, a tax form shall be issued within 1 day after receiving the declaration, and the customs clearance formalities shall be completed within 2 hours after paying the tax form.
4. Release:
① For general export goods, after the consignor or his agent truthfully declares to the customs and pays the amount of * * payable and relevant fees, the customs shall affix the "customs release seal" on the export shipping order. The consignor of export goods shall ship the goods out of the country.
② Customs clearance of export goods: the consignor of goods applying for customs clearance shall declare to the Customs for customs clearance within three days from the date of customs clearance, and the goods can be transported out of the place under customs supervision only after being approved by the customs.
③ Issuance of export tax rebate declaration form: after customs release, stamp the "inspection seal" on the special declaration form for export tax rebate of shallow * * and the signature and seal of the person in charge of customs examination and approval of export tax rebate who has been filed with the tax authority, and return it to the customs declaration unit.