The operation process of import and export declaration includes three stages: declaration preparation, on-site operation and follow-up operation.
Generally speaking, the declaration of import and export goods can be summarized into four basic links, namely, import and export declaration, cooperation with inspection, payment of taxes and fees, and customs clearance.
(1) Import and export declaration refers to the act of the consignee of imported goods, the consignor of exported goods or their agents reporting the import and export of goods to the customs in writing or by electronic data interchange (EDI) within the time limit specified by the customs, and paying the relevant freight and commercial documents, applying for customs review and release, and assuming legal responsibility for the truth and accuracy of the reported content. When declaring to the customs, import and export enterprises must provide invoices, packing lists, bills of lading, customs declarations, import and export approvals, tax exemption certificates and processing trade registration manuals.
(2) Cooperation in inspection refers to the actual inspection of goods in accordance with the law by the customs after accepting the declaration of the reporting unit in order to determine whether the nature, origin, condition, quantity and value of the inbound and outbound goods are consistent with the details filled in on the goods declaration form. When the customs inspects the imported and exported goods, the customs broker must be present and be responsible for moving the goods, opening and resealing the packaging of the goods in accordance with the requirements of the customs.
(3) Payment of taxes and fees refers to the payment of tariffs and import taxes and fees levied on imported and exported goods in accordance with relevant national policies and regulations to the customs.
(4) Customs clearance and release refers to the working procedure of the customs making a decision to end the on-site customs supervision of the imported and exported goods after accepting the declaration of the imported and exported goods, reviewing the customs declaration documents, inspecting the goods, and collecting taxes in accordance with the law. For goods that still need to be subject to follow-up management after being released at the port, the customs will conduct verification within the prescribed period, deal with the goods that need to supplement certificates and taxes until the customs supervision is completely terminated.