The supervise and management of declaration

Declaration means that according to the customs regulations, the people, who do the foreign trading, including the undertakers of the transporting tools and the seller and buyer or the representatives of the imported and exported goods should apply to the customs to arrange the importing and exporting procedures. Declaration includes the whole arranging the importing and exporting procedures of appliance, acceptance of the goods, materials and transporting tools. Declaration can be divided into two kinds: declaration of transporting tools and of the goods.

Ø         Declaration of transporting tools: the shipmasters, captain and so on will be in charge of signing the arrival and leaving declaration sheets, the attached manifest, the airlift sheet, the vehicle transporting sheet and so on. They should hand over these transporting sheets to the customs, which will be the warranty for the customs oversight and management.

Ø         Declaration of the goods: the owners of the goods, receiver or the representative, who grasp the B/L or the S/O, fill in the goods declaration sheet and hand over to the customs. The customs examine, classify, evaluate, and collect the warranty of the taxation numeration. Declaration of the goods can be divided into “goods imported sold in the country”, “stored in the Botanic Gardens”, “imported and processing”, “permitting importing temporarily”, “exported and processing”, “bonded goods” and so on.

The procedures of declaration:

The procedures include declaration, acceptance of declaration, examination, tax expropriation, allowance of importing and exporting, later management and finishing.

Ø         Declaration: the receivers and senders or the representatives of all the imported and exported goods, materials and transporting tools should declare to the customs with the regulated trade documents.

Ø         Acceptance of declaration: the imported and exported goods, materials and transporting tools, except those that are permitted not to exam by the customs agency, the customs will exam whether the actual imported and exported goods are the same as that are declared in the documents, and whether there are irregularities.

Ø         Tax expropriation: after the examination of the customs, for the imported and exported goods, materials and transporting tools, except those that are permitted to be free of tax, the people should pay the taxation or provide the guarantee and commit the bank to pay for them.

Ø         Allowance of importing and exporting: the customs should exam whether the relevant procedures are completed, and then deal with them accordingly. If the procedures are completed and the situations are normal, the customs will chop in the documents and allow them to import and export the goods.

Ø         Later management: the customs will manage different kinds of goods including the free trade goods, special free-of-tax goods, temporary imported-exported goods and trans-customs transported goods in 3 years from the day of allowance of importing and exporting. The later management involves auditing, examining, canceling after verification and asking to pay taxation and so on.

Ø         Finishing: after all the customs procedures finish, including registration, verification of the documents, examination, payment of taxation, cancel and finish of the case, the customs will allow the finishing procedures and release the verification.

The limit time of declaration and arrangement of exceeding thetime limited

The limit time of declaration is the time limit that the receivers or the representatives declare to the customs after the goods are shipped to the port. The term for imported goods is in 14 days from the day of declaration of inbound. For those that exceed the term, the customs will collect the fine of delaying payment from the 15^th day.

The fine if delaying payment will be 0.5‰ per day of the C.I.F. It begins with 10 yuan, and those that below 10 yuan will be free of charge.

The declaration of the general import and export goods

The procedures of declaration for import- export goods are as follows:

Ø         Fill in the declaration sheet of imported or exported goods

Ø         Declare and hand over the checking invoice and B/L to the customs

Ø         For the commercials that should apply for the license, the enterprises must hand over the importing or exporting license to the customs.

Ø         For the commercials that are free of tax, the enterprises should hand over the free-of-tax approval documents.