In the actual business of import and export trade, the vast majority of sellers are responsible for export goods declaration, and the buyer is responsible for import goods declaration. That is, the vast majority of trading companies only deal with customs in their own countries. The following is a summary of China's basic declarations.
I. The main system of Customs declaration agencies for customs declaration of import and export goods is actually the registration and registration system. All enterprises that apply for the customs clearance of import and export goods at the ports of entry and exit of the People's Republic of China must go through customs declaration registration.
To perform customs declaration procedures for import and export goods, it must first be approved by the customs to become a customs declaration entity. Units that can be registered with the Customs are divided into two categories. One is to apply for registration of registration units; the other is to apply for registration of customs agents. Customs declaration and customs registration are handled at the local customs office. Customs declarations shall be handled by the customs declaration enterprise and the customs declaration enterprise and designated personnel as the customs declaration personnel. Customs declaration officers must be trained by the customs, pass the examination, and obtain the “Declaration Card†issued by the customs before they can engage in customs clearance.
(1) The units that apply for customs declaration registration units to apply for customs registration registration with the customs are: enterprises that have been approved to have import and export trading rights; Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises; Procedures for the operation of foreign processing, assembly and small and medium-sized compensation trade enterprises; its approved by the Customs and Excise Department for the procedures for the import and export goods.
Enterprises applying for registration for customs declaration shall submit relevant documents to the customs: 1. The economic and trade administrative department approves copies or photocopies of its business import and export business documents; 2. A copy of the business license issued by the administrative department for industry and commerce or a photocopy of it; 3. The financial guarantee issued by the bank or equivalent documents; 4 "Application for Customs Registration"; 5. The relevant department approved the copy of the business license or photocopy. After the above content is approved by the customs, it is issued to the "Customs Registration Registration Certificate."
(2) A company that has a legal personality for a company that applies for customs declaration registration may apply to the customs for registration of a customs declaration, and submit relevant documents to the customs: a business license issued by the administrative department for industry and commerce; an application for registration of an agent Credit certificate documents, such as sufficient current assets or bank deposits, proof documents to ensure timely payment of taxes on import and export goods, or insurance guarantees issued by financial institutions to financial institutions and financial institutions, or through a notary office Guaranteed credit documents issued in the form of fixed asset collateral. After applying for approval and approval by the customs, a "Customs Registration Registration Certificate" will be issued. After an enterprise has obtained the qualifications of the customs declaration unit, it can go through formalities for the entry and exit of goods through Customs or part-time declarations.
The qualifications of the customs declaration unit are automatically terminated with the withdrawal of the company that originally applied for the customs declaration. If you change the registered content, you need to apply again to the customs.
Second, the declaration deadline The import and export goods declaration period has a clear stipulation in the "Customs Law", and the export goods declaration deadline and the import goods declaration period is different.
The consignor of the export goods or its agent shall, in addition to the customs authorization, declare to the customs 24 hours before the loading. This provision was made to give the Customs an adequate time to examine the goods before loading to ensure that the Customs work performed normally.
If customs declarations are not made before this deadline, the customs can refuse to accept declarations for customs clearance. As a result, export goods cannot be inspected, levied, and released by the customs, and cannot be loaded and transported, thereby affecting the obtaining of transport documents, even Caused delayed shipments and breach of contract. Therefore, the customs declaration procedures should be handled as soon as possible so that shipments can be made in a timely fashion.
The consignee of the imported goods or its agent shall, within 14 days from the date of entry into the country for which the means of transport carrying the goods is declared to enter the country, go through customs declaration procedures for imported goods. The reason for making such a provision is to speed up port operations, prompt import of goods to be used as soon as possible, reduce errors and prevent fraud.
If the customs declaration formalities are not processed within 14 days of the statutory deadline, the customs will impose a late payment. The date of receipt of the deceased payment shall be 15 days from the date of entry of the means of transportation to the country; the goods of the transit transport shall be the 15th day from the day when the goods arrive at the place of destination; the import of goods by post shall be the day of receipt of the notification from the post office. The 15th day. The deadline is the day of customs declaration. The daily rate of demurrage is 0.5% of the CIF of imported goods, and the threshold is RMB10. The formula for calculating the deceleration is:
Total amount of demurrage = CIF of goods X Number of days of delay X 0.5‰
If the consignee of imported goods fails to declare to the customs for more than three months from the date on which the means of transport declares entry into the country, the imported goods shall be handled by the Customs. After deducting expenses and taxes relating to transportation, loading and unloading, storage, etc., the proceeds obtained shall be repaid within one year from the date on which the goods are sold, and shall be returned by the consignee; if no application is received after the deadline, the application shall be turned over to the State Treasury. Except for imported goods that are indeed misplaced or overflowed.
3. All procedures for customs declaration procedures are divided into three stages of declaration, inspection and release.
(1) Import and export declaration of import and export goods The consignor, consignor, or their agent, when importing or exporting goods, shall fill out import and export declarations in accordance with the format prescribed by the customs within the time limit set by the customs. Attach relevant freight and commercial documents, provide documents for approval of import and export of goods, and declare them to the customs. The main documents for customs declaration are as follows:
Import goods declaration form. Normally fill in two copies (some customs require three declarations). The declaration form must be accurate, complete, and legible. It cannot use pencils. For each column in the customs declaration, where the Customs requires a statistical code number, and the tax code number and tax rate, the customs agent should fill in the red pen; each declaration A single limit shall be reported for four items of goods; if it is found that there is any situation or other circumstances require changes in the contents of the report, it shall be submitted to the Customs on time.
Export goods declaration. Usually fill in two copies (some customs require three copies). Filling a single request is basically the same as the declaration form for imported goods. If there is any mistake in reporting or if there is a need to change the content of the report and it has not been proactively and promptly changed, the exit declaration will occur after the export declaration. The customs declaration entity shall handle the correction formalities with the customs within three days.
Freight and commercial documents submitted with customs declarations. Any import or export goods that pass through the customs must, at the same time as submitting the completed customs declaration form to the customs, hand in the relevant freight and commercial documents, accept the customs to check whether the various types of documents are consistent, and stamped and sealed by the customs. As a voucher for the extraction or shipment of goods. The freight and commercial documents that are submitted for inspection at the same time as the customs declaration are: shipping import bills of lading; shipping export bills (needs for stamping of customs declaration units); land and air freight bills; invoices for goods (the number of copies is one less than the number of customs declarations. The customs declaration unit must be stamped, etc.); the packing list of the goods (the number of copies is the same as the invoice, and the stamping of the customs declaration unit is required). It should be noted that if the customs deems it necessary, the customs declaration agency should also inspect the trade contract, the order card, and the certificate of origin. In addition, goods that are subject to reduction, exemption, or exemption from inspection shall be submitted to the Customs declaration as proof of relevant documents after they have applied to the Customs and have completed the formalities.
Import (export) cargo license. The import and export goods licensing system is an administrative protection method for the management of import and export trade. Like most of the countries in the world, China also adopts this system to implement comprehensive management of imported and exported goods and articles. The goods that must be submitted to the customs for inspection of import and export goods licenses are not fixed, but are adjusted and announced by the national competent authorities at any time. All commodities that should apply for import and export licenses according to state regulations must submit the import and export goods licenses issued by the foreign trade administrative department at the time of customs declaration. They can only be released after being checked by the Customs. However, the import and export companies affiliated with the Ministry of Foreign Economic Relations and Trade, the industrial and trade companies to which the State Council approves the import and export of all parts, and the import and export companies to which the provinces (or municipalities directly under the Central Government and autonomous regions) belong, import and export goods within the approved business scope. It is regarded as obtaining licenses and exempting import and export goods licenses. Customs declarations can only be made on the basis of customs declarations, and only when the products are outside the scope of the import and export business are they required to submit inspection licenses.
Inspection and Quarantine System: The National Entry-Exit Inspection and Quarantine Bureau and the General Administration of Customs have implemented a new customs clearance system for goods subject to inspection and quarantine as of January 1, 2000. The customs clearance model is "first inspection and then declaration." At the same time, the entry-exit inspection and quarantine department will open new seals and certificates.
The new inspection and quarantine system carries out the “three-in-one inspection†for the former Health Inspection Bureau, the Animal and Plants Bureau, and the Commodity Inspection Bureau. It fully implements “one inspection, one sampling, one inspection and quarantine, one sanitation treatment, one charge, and one "Public release" work procedures and "a foreign" international common new inspection and quarantine model. From January 1, 2000, the "Immigration Customs Clearance Form" and "Export Customs Clearance Form" were used for goods subject to import and export quarantine, and a special seal for inspection and quarantine was stamped on the customs clearance form for inclusion in the "Entry and Exit". The import and export goods within the scope of the Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Inspection and Quarantine Institutions (including transit cargoes) shall be subject to the Customs Clearance Form for Entry of Goods or the Customs Clearance of Exit Goods issued by the Entry-Exit Inspection and Quarantine Bureau at the Customs Declaration Site. "Check and release the single", cancel the original "commodity inspection, moving phytosanitary inspection, health inspection" to release the single, certificate and stamped on the declaration form to release the form of customs clearance. At the same time, the entry-exit inspection and quarantine certificate was formally used. The original certificate issued in the name of “three inspections†has ceased to be used since April 1, 2000.
At the same time, from the year 2000 onwards, when signing contracts and letters of credit for foreign companies, they must act in accordance with the new system.
The Customs requires the customs declaration unit to issue a “clearance form for entering goods†or a “clearance form for outbound goodsâ€. On the one hand, it is to supervise whether the statutory inspection commodities have been examined by a statutory commodity inspection agency; on the other hand, they obtain taxation, exemption, and tax reduction for import and export commodities. The basis.
According to the "People's Republic of China Import and Export Commodity Inspection Law" and the "List of Import and Export Commodity Commodities Examined by Commodity Inspection Institutions", all import and export commodities that are included in the Statutory Inspection of the List of Categories shall be submitted to the commodity inspection agency prior to customs declaration. Inspected. At the time of customs declaration, the import and export commodities were checked and accepted by the Customs on the basis of the “Immigration Customs Declaration Form†issued by the commodity inspection authorities and the “Customs Clearance Form for Exit Customs Declarations†stamped on the import declaration form.
In addition to the above-mentioned documents, the customs declaration agency must also submit the specific import and export goods approval document issued by the competent national authority to the other import and export control goods as prescribed by the state, and be released after the customs has passed the inspection. Such as the inspection of drugs, the export of cultural relics, the management of gold and silver and their products, the management of rare and precious wild animals, the import and export of shooting sports, the management of hunting firearms, ammunition, and civil explosives, and the management of imported and exported audiovisual products. Column.
(2) Inspection of import and export goods Import and export goods shall be subject to Customs inspection except those specially examined by the General Administration of Customs. The purpose of the inspection is to check whether the contents reported in the customs declaration documents are in accordance with the actual arrivals, whether there are misstatements, omissions, false positives, false reports, etc., and whether the import and export of goods are legal.
Customs inspection of goods should be conducted at the time and place specified by the customs. If there is any special reason to report in advance to the Customs, the Customs may send personnel to search outside the prescribed time and place. The applicant should provide transportation to and from the accommodation and pay the fee.
When the customs examines the goods, it is required that the consignee, the consignor or his agent must be present at the scene, and responsible for handling the relocation of the goods, the unpacking of containers, and the inspection of the packing of the goods, etc. as required by the customs. Where the Customs deems it necessary, it may go through inspections, re-inspections or extract samples. The custodian of the goods shall be present as a witness.
When inspecting the goods, the Customs shall compensate the parties for their direct economic losses in accordance with the regulations as a result of the Customs officers’ responsibility for causing damage to the investigated goods. Compensation method: The Customs officers shall fill out the “Report of the Customs of the People's Republic of China on the Inspection of Goods and Damaged Goods†in duplicate in duplicate, and the inspection officer and the parties shall sign each of them and leave one for each. Both parties jointly negotiate the extent of damage to the goods or the cost of repairs (if necessary, they can be determined on the basis of the identification certificate issued by the notary office), and the amount of compensation shall be determined on the basis of the customs-approved duty-paid price as the base. After the amount of compensation is determined, the Customs shall fill out the “Notice on Compensation for Damaged Goods and Articles by the Customs of the People's Republic of China.†Within three months after the receipt of the “Noticeâ€, the party shall receive a one-way customs receipt or notify the customs account of the bank account number. Late customs will no longer pay compensation. The compensation will be paid in renminbi.
(3) The release of import and export goods The customs declaration of import and export goods, after passing through the examination of customs declaration documents, inspection of actual goods, and after completing the formalities for taxation of goods or tax deductions or exemptions according to the law, the customs authorities shall sign the release stamps on the relevant documents. The owner or his agent can pick up or ship the goods. At this time, the supervision of the import and export of goods by the customs will be completed.
In addition, if the import and export goods require special handling by the customs for various reasons, they may apply to the customs for release of the guarantee. Customs has clear provisions on the scope and methods of guarantees.
I. The main system of Customs declaration agencies for customs declaration of import and export goods is actually the registration and registration system. All enterprises that apply for the customs clearance of import and export goods at the ports of entry and exit of the People's Republic of China must go through customs declaration registration.
To perform customs declaration procedures for import and export goods, it must first be approved by the customs to become a customs declaration entity. Units that can be registered with the Customs are divided into two categories. One is to apply for registration of registration units; the other is to apply for registration of customs agents. Customs declaration and customs registration are handled at the local customs office. Customs declarations shall be handled by the customs declaration enterprise and the customs declaration enterprise and designated personnel as the customs declaration personnel. Customs declaration officers must be trained by the customs, pass the examination, and obtain the “Declaration Card†issued by the customs before they can engage in customs clearance.
(1) The units that apply for customs declaration registration units to apply for customs registration registration with the customs are: enterprises that have been approved to have import and export trading rights; Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises; Procedures for the operation of foreign processing, assembly and small and medium-sized compensation trade enterprises; its approved by the Customs and Excise Department for the procedures for the import and export goods.
Enterprises applying for registration for customs declaration shall submit relevant documents to the customs: 1. The economic and trade administrative department approves copies or photocopies of its business import and export business documents; 2. A copy of the business license issued by the administrative department for industry and commerce or a photocopy of it; 3. The financial guarantee issued by the bank or equivalent documents; 4 "Application for Customs Registration"; 5. The relevant department approved the copy of the business license or photocopy. After the above content is approved by the customs, it is issued to the "Customs Registration Registration Certificate."
(2) A company that has a legal personality for a company that applies for customs declaration registration may apply to the customs for registration of a customs declaration, and submit relevant documents to the customs: a business license issued by the administrative department for industry and commerce; an application for registration of an agent Credit certificate documents, such as sufficient current assets or bank deposits, proof documents to ensure timely payment of taxes on import and export goods, or insurance guarantees issued by financial institutions to financial institutions and financial institutions, or through a notary office Guaranteed credit documents issued in the form of fixed asset collateral. After applying for approval and approval by the customs, a "Customs Registration Registration Certificate" will be issued. After an enterprise has obtained the qualifications of the customs declaration unit, it can go through formalities for the entry and exit of goods through Customs or part-time declarations.
The qualifications of the customs declaration unit are automatically terminated with the withdrawal of the company that originally applied for the customs declaration. If you change the registered content, you need to apply again to the customs.
Second, the declaration deadline The import and export goods declaration period has a clear stipulation in the "Customs Law", and the export goods declaration deadline and the import goods declaration period is different.
The consignor of the export goods or its agent shall, in addition to the customs authorization, declare to the customs 24 hours before the loading. This provision was made to give the Customs an adequate time to examine the goods before loading to ensure that the Customs work performed normally.
If customs declarations are not made before this deadline, the customs can refuse to accept declarations for customs clearance. As a result, export goods cannot be inspected, levied, and released by the customs, and cannot be loaded and transported, thereby affecting the obtaining of transport documents, even Caused delayed shipments and breach of contract. Therefore, the customs declaration procedures should be handled as soon as possible so that shipments can be made in a timely fashion.
The consignee of the imported goods or its agent shall, within 14 days from the date of entry into the country for which the means of transport carrying the goods is declared to enter the country, go through customs declaration procedures for imported goods. The reason for making such a provision is to speed up port operations, prompt import of goods to be used as soon as possible, reduce errors and prevent fraud.
If the customs declaration formalities are not processed within 14 days of the statutory deadline, the customs will impose a late payment. The date of receipt of the deceased payment shall be 15 days from the date of entry of the means of transportation to the country; the goods of the transit transport shall be the 15th day from the day when the goods arrive at the place of destination; the import of goods by post shall be the day of receipt of the notification from the post office. The 15th day. The deadline is the day of customs declaration. The daily rate of demurrage is 0.5% of the CIF of imported goods, and the threshold is RMB10. The formula for calculating the deceleration is:
Total amount of demurrage = CIF of goods X Number of days of delay X 0.5‰
If the consignee of imported goods fails to declare to the customs for more than three months from the date on which the means of transport declares entry into the country, the imported goods shall be handled by the Customs. After deducting expenses and taxes relating to transportation, loading and unloading, storage, etc., the proceeds obtained shall be repaid within one year from the date on which the goods are sold, and shall be returned by the consignee; if no application is received after the deadline, the application shall be turned over to the State Treasury. Except for imported goods that are indeed misplaced or overflowed.
3. All procedures for customs declaration procedures are divided into three stages of declaration, inspection and release.
(1) Import and export declaration of import and export goods The consignor, consignor, or their agent, when importing or exporting goods, shall fill out import and export declarations in accordance with the format prescribed by the customs within the time limit set by the customs. Attach relevant freight and commercial documents, provide documents for approval of import and export of goods, and declare them to the customs. The main documents for customs declaration are as follows:
Import goods declaration form. Normally fill in two copies (some customs require three declarations). The declaration form must be accurate, complete, and legible. It cannot use pencils. For each column in the customs declaration, where the Customs requires a statistical code number, and the tax code number and tax rate, the customs agent should fill in the red pen; each declaration A single limit shall be reported for four items of goods; if it is found that there is any situation or other circumstances require changes in the contents of the report, it shall be submitted to the Customs on time.
Export goods declaration. Usually fill in two copies (some customs require three copies). Filling a single request is basically the same as the declaration form for imported goods. If there is any mistake in reporting or if there is a need to change the content of the report and it has not been proactively and promptly changed, the exit declaration will occur after the export declaration. The customs declaration entity shall handle the correction formalities with the customs within three days.
Freight and commercial documents submitted with customs declarations. Any import or export goods that pass through the customs must, at the same time as submitting the completed customs declaration form to the customs, hand in the relevant freight and commercial documents, accept the customs to check whether the various types of documents are consistent, and stamped and sealed by the customs. As a voucher for the extraction or shipment of goods. The freight and commercial documents that are submitted for inspection at the same time as the customs declaration are: shipping import bills of lading; shipping export bills (needs for stamping of customs declaration units); land and air freight bills; invoices for goods (the number of copies is one less than the number of customs declarations. The customs declaration unit must be stamped, etc.); the packing list of the goods (the number of copies is the same as the invoice, and the stamping of the customs declaration unit is required). It should be noted that if the customs deems it necessary, the customs declaration agency should also inspect the trade contract, the order card, and the certificate of origin. In addition, goods that are subject to reduction, exemption, or exemption from inspection shall be submitted to the Customs declaration as proof of relevant documents after they have applied to the Customs and have completed the formalities.
Import (export) cargo license. The import and export goods licensing system is an administrative protection method for the management of import and export trade. Like most of the countries in the world, China also adopts this system to implement comprehensive management of imported and exported goods and articles. The goods that must be submitted to the customs for inspection of import and export goods licenses are not fixed, but are adjusted and announced by the national competent authorities at any time. All commodities that should apply for import and export licenses according to state regulations must submit the import and export goods licenses issued by the foreign trade administrative department at the time of customs declaration. They can only be released after being checked by the Customs. However, the import and export companies affiliated with the Ministry of Foreign Economic Relations and Trade, the industrial and trade companies to which the State Council approves the import and export of all parts, and the import and export companies to which the provinces (or municipalities directly under the Central Government and autonomous regions) belong, import and export goods within the approved business scope. It is regarded as obtaining licenses and exempting import and export goods licenses. Customs declarations can only be made on the basis of customs declarations, and only when the products are outside the scope of the import and export business are they required to submit inspection licenses.
Inspection and Quarantine System: The National Entry-Exit Inspection and Quarantine Bureau and the General Administration of Customs have implemented a new customs clearance system for goods subject to inspection and quarantine as of January 1, 2000. The customs clearance model is "first inspection and then declaration." At the same time, the entry-exit inspection and quarantine department will open new seals and certificates.
The new inspection and quarantine system carries out the “three-in-one inspection†for the former Health Inspection Bureau, the Animal and Plants Bureau, and the Commodity Inspection Bureau. It fully implements “one inspection, one sampling, one inspection and quarantine, one sanitation treatment, one charge, and one "Public release" work procedures and "a foreign" international common new inspection and quarantine model. From January 1, 2000, the "Immigration Customs Clearance Form" and "Export Customs Clearance Form" were used for goods subject to import and export quarantine, and a special seal for inspection and quarantine was stamped on the customs clearance form for inclusion in the "Entry and Exit". The import and export goods within the scope of the Catalogue of Import and Export Commodities Subject to Inspection and Quarantine by Inspection and Quarantine Institutions (including transit cargoes) shall be subject to the Customs Clearance Form for Entry of Goods or the Customs Clearance of Exit Goods issued by the Entry-Exit Inspection and Quarantine Bureau at the Customs Declaration Site. "Check and release the single", cancel the original "commodity inspection, moving phytosanitary inspection, health inspection" to release the single, certificate and stamped on the declaration form to release the form of customs clearance. At the same time, the entry-exit inspection and quarantine certificate was formally used. The original certificate issued in the name of “three inspections†has ceased to be used since April 1, 2000.
At the same time, from the year 2000 onwards, when signing contracts and letters of credit for foreign companies, they must act in accordance with the new system.
The Customs requires the customs declaration unit to issue a “clearance form for entering goods†or a “clearance form for outbound goodsâ€. On the one hand, it is to supervise whether the statutory inspection commodities have been examined by a statutory commodity inspection agency; on the other hand, they obtain taxation, exemption, and tax reduction for import and export commodities. The basis.
According to the "People's Republic of China Import and Export Commodity Inspection Law" and the "List of Import and Export Commodity Commodities Examined by Commodity Inspection Institutions", all import and export commodities that are included in the Statutory Inspection of the List of Categories shall be submitted to the commodity inspection agency prior to customs declaration. Inspected. At the time of customs declaration, the import and export commodities were checked and accepted by the Customs on the basis of the “Immigration Customs Declaration Form†issued by the commodity inspection authorities and the “Customs Clearance Form for Exit Customs Declarations†stamped on the import declaration form.
In addition to the above-mentioned documents, the customs declaration agency must also submit the specific import and export goods approval document issued by the competent national authority to the other import and export control goods as prescribed by the state, and be released after the customs has passed the inspection. Such as the inspection of drugs, the export of cultural relics, the management of gold and silver and their products, the management of rare and precious wild animals, the import and export of shooting sports, the management of hunting firearms, ammunition, and civil explosives, and the management of imported and exported audiovisual products. Column.
(2) Inspection of import and export goods Import and export goods shall be subject to Customs inspection except those specially examined by the General Administration of Customs. The purpose of the inspection is to check whether the contents reported in the customs declaration documents are in accordance with the actual arrivals, whether there are misstatements, omissions, false positives, false reports, etc., and whether the import and export of goods are legal.
Customs inspection of goods should be conducted at the time and place specified by the customs. If there is any special reason to report in advance to the Customs, the Customs may send personnel to search outside the prescribed time and place. The applicant should provide transportation to and from the accommodation and pay the fee.
When the customs examines the goods, it is required that the consignee, the consignor or his agent must be present at the scene, and responsible for handling the relocation of the goods, the unpacking of containers, and the inspection of the packing of the goods, etc. as required by the customs. Where the Customs deems it necessary, it may go through inspections, re-inspections or extract samples. The custodian of the goods shall be present as a witness.
When inspecting the goods, the Customs shall compensate the parties for their direct economic losses in accordance with the regulations as a result of the Customs officers’ responsibility for causing damage to the investigated goods. Compensation method: The Customs officers shall fill out the “Report of the Customs of the People's Republic of China on the Inspection of Goods and Damaged Goods†in duplicate in duplicate, and the inspection officer and the parties shall sign each of them and leave one for each. Both parties jointly negotiate the extent of damage to the goods or the cost of repairs (if necessary, they can be determined on the basis of the identification certificate issued by the notary office), and the amount of compensation shall be determined on the basis of the customs-approved duty-paid price as the base. After the amount of compensation is determined, the Customs shall fill out the “Notice on Compensation for Damaged Goods and Articles by the Customs of the People's Republic of China.†Within three months after the receipt of the “Noticeâ€, the party shall receive a one-way customs receipt or notify the customs account of the bank account number. Late customs will no longer pay compensation. The compensation will be paid in renminbi.
(3) The release of import and export goods The customs declaration of import and export goods, after passing through the examination of customs declaration documents, inspection of actual goods, and after completing the formalities for taxation of goods or tax deductions or exemptions according to the law, the customs authorities shall sign the release stamps on the relevant documents. The owner or his agent can pick up or ship the goods. At this time, the supervision of the import and export of goods by the customs will be completed.
In addition, if the import and export goods require special handling by the customs for various reasons, they may apply to the customs for release of the guarantee. Customs has clear provisions on the scope and methods of guarantees.
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