To help cross-border e-commerce sellers avoid detours during the import customs clearance process, the following will start from customs and import inspection, inspection and quarantine and positive list, calculation of travel tax, and cross-border import tax analysis to help cross-border e-commerce sellers understand the customs clearance process.
13.4.1 Customs and import inspection
The customs inspection project is to check whether the information reported in the declaration stage matches the verified documents and goods information by checking the actual goods and customs declaration documents. In the actual inspection process, problems that were not found in the declaration and document review stage can be found, such as false declaration, concealment, and false declaration. In the inspection process, possible problems in the declaration and document review stage can be verified.
The customs inspection process is as follows.
(1) After the inspection conditions are met, the customs department will issue an inspection notice to notify the cross-border seller or agent to come to the scene.
(2) The customs department will arrange the inspection plan in advance, and the relevant customs inspection personnel on site will arrange the specific inspection time. Generally, the inspection plan for the next day is arranged on the same day.
(3) When the customs inspects the goods, the cross-border seller or agent or their authorized customs broker shall be present and assist in moving the goods, opening and resealing the goods packaging. If the customs officer deems it necessary to conduct a detailed inspection, he or she may open and re-inspect the goods or even take samples for inspection.
(4) After the inspection, the accompanying personnel shall sign and confirm the inspection record.
The customs inspection methods are as follows:
① Machine inspection. This is the most common inspection method. It uses machine scanning technology to inspect the goods and can detect most illegal and prohibited goods. Customs officers can understand the actual situation in the box through the machine and automatically check the situation in the box with the import declaration. If there is no difference in the verification results, the goods will enter the tax collection stage.
② Manual inspection. In order to ensure the compliance of goods entering and leaving the customs, the customs will conduct random manual inspections on a certain proportion of goods. Customs officers will inspect the appearance of the goods, and inspect and verify the packaging and marks of goods with external features or easy-to-identify properties.
During the manual inspection stage, customs officers will randomly unpack and inspect the goods, unpack the goods, and verify the actual situation in the box according to the order. Sometimes customs officers will unpack the packages one by one and conduct a thorough inspection and verification.
After the customs inspects the goods, the customs officers will fill out an inspection record. In addition to the cross-border sellers or agents who need to pay taxes, the goods must go through customs clearance procedures within 4 hours after the inspection is completed. For goods that are subject to taxes and fees, tax bills will be issued within 1 day of accepting the declaration of the cross-border seller or agent. If there are any questions about the tax price, it will enter the price review stage.