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According to the relevant provisions of the Customs Law of the People's Republic of China and the Customs Customs of the People's Republic of China on Filling out Customs Declarations for Import and Export Goods, the consignee or consignor of import and export goods or their agent shall make truthful and standardized declaration when declaring customs declarations.
If the enterprise fails to fulfill the relevant obligations and causes omission or misstatement, in accordance with the relevant provisions of the Customs Law and the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties, it may affect the convenience of customs clearance compliance and the credit rating of the enterprise, and in serious cases it will face the risk of administrative penalties.
How do enterprises make truthful and standardized declaration in the declaration?
In customs practice, the errors and omissions of enterprises in the declaration link are mainly concentrated in foreign investors, domestic recipients and consignors, currency system or amount filling in errors (resulting in inability to receive and pay foreign exchange and tax refund), specifications and models column declaration is not standardized (missing elements or elements are not standardized) and so on.
Enterprises in the customs declaration link, should pay attention to do "three more" :
First, multiple checks
The tax number, product name, price, consignee and shipper should be checked many times before the declaration to ensure that it is correct.
Two, more reference
"People's Republic of China Customs Import and Export Commodity Standard Declaration Catalogue and Interpretation" and "Import and Export Tariff Commodities and items Notes" for each tax code declaration requirements have a detailed explanation, many enterprises in the declaration of "retail packaging", "non-retail packaging", foreign brands or misstatement of specification elements and other cases. As long as you refer to these two reference books more than before the declaration, you can answer most of the problems encountered in the declaration, and effectively avoid the occurrence of missing and misreporting.
3. Communicate more
In the actual declaration, if there is an unknown place, you can contact and consult through 12360 hotline, various business Windows and consultation telephones.
How should the enterprise deal with the situation of missing or misreporting?
If the enterprise finds that the declaration is wrong or irregular and needs to amend or revoke the customs declaration, it shall, in accordance with the Administrative Measures of the Customs of the People's Republic of China on the Amendment and Cancellation of the Customs Declaration for Import and Export Goods, initiate the application for the amendment or cancellation of the Customs Declaration in time.
The specific operation process is: the enterprise initiates the application for customs declaration repair through the "single window" of China International trade, and the specific path is as follows:
Single window
Standard application
Cargo declaration
Repair note
The customs will examine and handle the application for rectification initiated by the enterprise within the prescribed time, and complete the rectification work of the customs declaration in time if the situation meets the provisions and the certification materials provided by the enterprise are correct.
The amendment or withdrawal of the customs declaration shall follow the principle of amendment priority. In accordance with the following 7 categories of circumstances can go through the customs declaration repair and withdrawal procedures, and need to provide the corresponding certification materials.
1. After the release of export goods, due to loading, stowing and other reasons, the original declared goods are partially or completely closed out, or the means of transport is changed;
Need to submit: lockout, change of means of transport certification materials.
2. The import and export goods in the loading, transportation, storage process, or due to force majeure caused by loss, short damage, etc., resulting in the original declaration data is not consistent with the actual goods;
To be submitted: certification materials issued by commodity inspection authorities or relevant departments.
3. Due to the handling of policy tax refund, customs affairs guarantee and other customs procedures, it is necessary to modify or revoke the data of the customs declaration;
Need to submit: endorsement of customs opinions related materials.
4. In accordance with trade practices, it is necessary to modify the contents of the declaration by first adopting the temporary price transaction, the actual settlement is determined according to the quality of commodity inspection or the actual price of payment in the international market;
To be submitted: invoices, contracts, bills of lading, packing lists and other documents that fully reflect the actual situation of trade, and truthfully provide payment vouchers related to the sale of goods and other commercial documents, written materials and electronic data that prove that the declared price is true and accurate.
(5) The import goods have been declared for direct return procedures, need to modify or cancel the original import goods declaration;
Need to submit: "Import goods direct return Form" or "ordered import goods direct return Notice".
6. Errors in electronic data declaration due to technical reasons such as computers and network systems;
To be submitted: explanatory materials issued by the management of computer and network system operation.
7. Customs declaration personnel operation or writing errors resulting in the need to modify or cancel the contents of the declaration.
Need to submit: can prove the actual situation of the import and export goods contract, invoice, packing list, waybill or cargo list and other relevant documents, certification documents, detailed description, other certification materials.
