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China-Hong Kong transportation, customs declaration
I. Introduction to China-Hong Kong Logistics Knowledge
Simply put, China-Hong Kong Logistics refers to all logistics activities that occur between Mainland China and Hong Kong. Including cargo transportation, customs declaration, warehousing, distribution, information disposal, etc. According to the customs declaration mode, it can be simply divided into general trade (including manual) customs declaration, express customs declaration, and exhibition (ATA) customs declaration.
II. Customs Declaration for General Trades
General trades refer to the unilateral import or export by the enterprises with import and export permissions in China. The goods imported or exported in the way of general trades are general goods. General goods can go through the Customs procedure according to the general import and export supervision system when they are imported. They can also enjoy specific tax reduction and exemption benefits and go through the Customs procedure according to the specific tax reduction and exemption supervision system. They can also be bonded with the Customs approval and go through the Customs procedure according to the bonded supervision system.
Introduction to China Customs freight forwarder Main factors for the customs declaration of general goods:
A. The customer must provide the brand, model, origin, purpose, business operator, and other details of the truly imported and exported goods;
B. For the goods for which commodity inspections are required according to law, a power of attorney for inspection, a declaration of no wooden packaging, and other certificates required for the commodity inspection of special products shall also be provided;
C. Invoices, packing lists, a power of attorney for customs declaration, documents and explanatory materials required by the Customs under special circumstances, detailed descriptions and pictures for individual samples.
III. Manual Declaration
The manual declaration is a way of duty-free customs supervision, which is generally divided into the imported material processing manual and the supplied material processing manual. The import of raw materials and auxiliary materials does not require the payment of duties. Instead, it is only required to register the quantity of imported goods on the manual delivered by the Customs, and register the quantity of exported finished products upon the export. When the contract is completed or the manual expires, the Customs will compare the quantity of imported materials against that of the finished products. Import duties need to be paid if the goods are converted to domestic sales.
IV. Electronic (EDI) Customs Declaration
The electronic customs declaration is a new and modern way of customs declaration. It means the consignees, consignors, or agents of imported or exported goods send electronic declaration forms in the specified format to the Customs by means microcomputers, networks, terminals, or other modern communication and network technologies, and go through the Customs procedure according to the auditing and handling results returned by the Customs’ computer system. The EDI declaration is the most common one. Specifically, it means that the consignees, consignors, or agents of imported or exported goods install the EDI declaration system on the microcomputer in which the contents of declaration forms are entered. Then, the computer converts these contents into data messages in standard formats and then sends the electronic data of declaration forms to the computer system of the Customs.
Introduction to China Customs freight forwarder Declaration Methods
There are 3 commonly seen declaration methods for electronic customs declaration :
1. Terminal declaration: the consignees, consignors, or agents of imported or exported goods enter the contents of declaration forms with a computer terminal directly connected to the computer system of the Customs, and send the electronic data of declaration forms to the Customs.
2. EDI declaration: the consignees, consignors, or agents of imported or exported goods install the EDI declaration system on the microcomputer in which the contents of declaration forms are entered. Then, the computer converts these contents into data messages in standard formats and then sends the electronic data of declaration forms to the computer system of the Customs.
3. Online declaration: the consignees, consignors, or agents of imported or exported goods install the “China Electronic Port” system on the microcomputer, log in the “China Electronic Port” website, enter the contents of declaration forms into the “Connected Declaration” system, and send the electronic data of declaration forms to the computer system of the Customs via the “China Electronic Port”.
In most cases, customs declaration entities use the computer terminals of entrusted port entry units for the electronic declaration to the Customs.
V. Customs Declaration of Express Delivery
The customs declaration of express delivery refers to the express delivery declaration submitted to the Customs in the name of an express delivery company, or the declaration of e-commerce products as commodities based on e-commerce data in the form of express delivery.
1) Features of Express Delivery Customs Declaration
1. Simple procedures. In accordance with the national regulations for the inbound and outbound express delivery supervision, and in order to enable the declaration of express delivery as “a fast business operation mode to undertake and transport imported and exported commodities and articles”, a series of special arrangements have been made on supervision conditions and customs clearance procedures to shorten the flow and boost the speed. Therefore, under normal circumstances, there is no need for the cargo owner to provide customs declaration forms, customs clearance documents, licenses/approvals (for example: national compulsory 3C certification, environmental protection certificates, and import quotas, etc.).
2. Extremely low cost: In accordance with the national regulations for the inbound and outbound express delivery supervision, inbound and outbound express delivery can enjoy certain tax reductions and exemptions. In addition, the cost is lowered due to the proximity to Hong Kong, an international free port characterized by geographical advantages, easy operation, low tax, and low operating expenses.
3. Extremely fast speed. On one hand, the procedure is simplified and time is saved due to the lessened supervision conditions and formalities. On the other hand, the “rapidness” is embodied in the clearance procedure and the inspection speed.
2) Applicable Scope of Express Delivery Customs Declaration
1. Cargoes in small bulks and small amounts, and advertisements, etc.;
2. Various products that do not require certain documents (such as 3C certification);
3. Urgent goods that are too late to go through customs clearance procedures;
4. Various products that require no VAT invoices for lowering the cost;
5. Items for personal use.
VI. Exhibition (ATA) customs declaration
The method of declaration for the exhibition of imported goods is "ATA Exhibition Import and Export Declaration", which is explained in detail as follows:
1. Documents required for import and export declaration at ATA exhibition:
1. The authentic and valid original copy of the ATA Carnet (China Chamber of International Commerce has provided general guarantee to the General Administration of Customs);
2. An accurate list of goods;
3. Booth confirmation
4. Exhibition invitation
5. Other relevant commercial documents or certificates.
2. Handling procedures:
(1) License application, acceptance, review and decision
1. The applicant submits an application for temporary entry and exit to the local customs, and the customs accepts it (the holder of the ATA carnet is deemed to have submitted an application when the ATA carnet is submitted to the customs. The temporary entry and exit goods under the non-ATA carnet are accepted The consignor shall submit the "Application for Temporary Entry/Exit of Goods" to the customs and submit complete application materials in compliance with the legal form);
2. The customs shall complete the examination within 20 working days from the date of acceptance of the application and make a decision:
(1) Approval of the application for temporary entry and exit of goods under the ATA Carnet for temporary entry and exit shall be endorsed on the ATA Carnet, otherwise no endorsement will be granted;
(2) For those who apply for the approval of the temporary entry and exit of goods temporarily in and out of the country under the non-ATA Carnet, the "People's Republic of China Customs Goods Temporary Entry/Exit Application Approval Decision" shall be issued, otherwise the "PRC Customs The decision letter of disapproval of the application for temporary entry/exit of goods, stating the reasons, and informing the applicant of the right to apply for administrative reconsideration or file an administrative lawsuit according to law;
3. After the applicant obtains the customs approval decision, he can go through the specific customs declaration procedures;
4. Exhibitors of temporary entry exhibits that hold exhibitions within the territory should apply to the customs of the place where the exhibition is held. After the customs approves them, the direct customs or the subordinate customs authorized by the direct customs will make a one-time visit to the exhibition. Administrative licensing decision for temporary entry exhibits under this item;
5. Participants of temporarily outbound exhibits holding exhibitions abroad shall apply to the customs at the place of departure. After the customs approves, the directly affiliated customs or the affiliated customs authorized by the directly affiliated customs shall issue an administrative license for the exhibits to be temporarily out of the country. Decide
6. The temporary entry application for the entry tour exhibits shall be approved by the customs of the first competent place. After the exhibits are transferred to the customs of the next competent place, they will be supervised by the customs of that competent place. With the administrative license documents and customs documents signed by the customs of the first competent place, they will be exempted from applying for temporary entry.
(2) Continuation of license
1. Goods temporarily imported or exported shall be re-exported or re-entered within 6 months from the date of entry and exit. If the time limit needs to be extended due to special circumstances, it shall be approved by the customs directly under it. The extension shall not exceed 3 times at most, and each extension shall not exceed 6 months. Upon expiration of the extension period, the export, entry or import and export procedures shall be re-transported.
2. When applying for an extension, the holder of the ATA Carnet and the consignee or consignor of temporarily imported and exported goods under the non-ATA Carnet shall submit an extension application to the customs of the original approved place 30 days before the expiration of the prescribed time limit and submit the "Temporary Import of Goods" / Application for Extension of Exit" (Attachment 2) and related application materials.
3. If the subordinate customs accepts the extension application, it shall promptly submit the preliminary examination opinions and all application materials to the directly subordinate customs within 10 working days from the date of acceptance. The directly affiliated maritime affairs department will make a decision on whether to approve the extension within 10 working days from the date of receipt of the materials and issue the "Approval Decision on the Application for Temporary Entry/Exit of Goods from the Customs of the People's Republic of China" or "Temporary Entry/Exit of Goods from the Customs of the People's Republic of China" Decision on not approving extension application." If the directly affiliated customs accepts the extension application, it shall make a decision on whether to approve the extension within 20 working days from the date of acceptance.
4. Temporary inbound and outbound goods used by national key projects and national scientific research projects, as well as exhibits participating in exhibitions with an exhibition period of more than 24 months, need to be extended after the expiration of the 18-month extension period. The preliminary review opinions shall be submitted within 10 working days from the date of the extension application and the attached materials shall be sent to the General Administration of Customs. The General Administration of Customs shall make a decision within 10 working days from the date of receipt of the materials.
5. In the event that the inbound tour exhibits need to be postponed and re-exported, the organizer and exhibitor may apply for the extension to the customs in charge of the exhibition place or the customs in the original approved place. The customs that accepts the application shall review the administrative license documents and customs documents signed and sealed by the customs in the first place of charge, as well as the application materials submitted by the applicant, and go through relevant procedures.
1. The exhibition invitation letter and booth confirmation letter need to be provided by the exhibition organizer. If it is not possible, Shenzhou Qinren can help customers communicate with the exhibition party.
2. There are not many customs officers who accept orders for ATA import and export declarations in every customs area in the country, so the efficiency of customs clearance is definitely not as good as ordinary trade. However, it is only necessary to check the temporary entry and exit of the declaration in this way. , So the declared cargo information must be accurate.
3. In principle, ATA exhibits temporarily inbound and outbound goods need to be returned abroad after the exhibition. If the customer does not want to return the goods abroad after the exhibition or after the exhibition, he needs to declare to the customs to retain the purchase procedures. Shenzhou Qin people have rich operations. experience.
7. Export tax rebate
1. An export goods tax refund enterprise shall, after completing the customs formalities on the means of transport loaded with its export goods, apply to the customs where it declares for a special declaration form for export goods tax refund. Where the export goods go through the export formalities directly at the port customs, the enterprise shall go through the port customs. If the export goods are transferred to the port customs for export after declaration by the mainland customs, the mainland customs will only process the special customs declaration form for export goods tax refund after receiving the receipt of the transfer notification from the port customs. The customs will issue special customs declaration forms for export goods based on the actual quantity and price of the exported goods, and collect visa fees as required. The time for the customs to issue a special declaration form for the tax refund of exported goods is: within six months from the date of customs formalities for the means of transport loaded with exported goods to the date of release of the goods by the customs.
2. The export tax rebate must be processed after the export goods actually leave the country. Therefore, the export goods stored in the export supervision warehouse must be taken out of the warehouse and loaded with transportation vehicles before the customs can issue the export goods tax rebate shipping declaration. Transit transport enterprises shall apply to the local customs for a special customs declaration form for export goods tax refund after the cargo is loaded and the means of transport leaves the country.
3. If the goods in the export bonded warehouse are taken and sold to domestic enterprises or foreign-funded enterprises for deep processing products for re-export, the customs shall handle them in accordance with the relevant regulations on carry-over processing, and no special customs declaration form for export goods tax refund will be signed.
4. The special customs declaration form for export goods tax refund issued by the enterprise lost by the customs can be reissued, and the reissue time is within 6 months from the date of customs export supervision procedures for the export goods. When making a re-application, the enterprise should first apply to the state taxation bureau of the place (city) in charge of its export tax rebate. After verifying that the exported goods have not undergone a tax rebate, the tax authority shall issue the "Report on the Application for Issuance of (Reissue Customs Declaration) Certificate. After the enterprise receives the "Report", it should go to the customs that originally issued the export goods to go through the customs declaration procedures. The Customs shall sign a special declaration form for tax refund of exported goods on the basis of the "Report".
5. Enterprises that carry out processing business with imported materials and export goods for export tax rebates must present the documents approved by the competent foreign economic and trade department and send them to the taxation department in charge of export tax rebates for verification and signature. The taxation department will register one by one and keep the copies for future reference. The customs can only handle the export materials & ldquo;registration manual” with the approval document of the foreign economic and trade department with the seal of the department in charge of export tax rebate. If the enterprise fails to execute the contract for processing imported materials for some reason, it is required to go through the cancellation procedure with the competent tax authority with the original "Registration Manual" or the customs certificate.