The cross-border export process is complicated and needs to be handled by cross-border e-commerce buyers. The specific process is divided into five steps below, namely, prior filing, preparation of documents and documents, inspection of documents and goods, payment of customs duties, and release of goods. Through the detailed explanation of each step, it helps sellers avoid detours and easily complete cross-border exports.
14.2.1 Prior filing
Export declaration means that the exporter reports the actual situation of the exported goods to the customs at the specified time and place in the form of electronic customs declaration or paper customs declaration, and accepts customs inspection and review.
When making export declaration, the salesperson must first prepare the export goods, and must inspect the goods and take samples to ensure that the name, specifications, and model of the export goods are accurate, so as to facilitate smooth declaration.
For declaration, the first thing the salesperson has to do is to prepare the declaration documents, namely the customs declaration and accompanying documents. The accompanying documents include packing list, bill of lading, commercial invoice, export license, certificate of origin, export collection and settlement form, commodity inspection certificate, import and export tax exemption certificate, etc. The customs declaration form must be true, accurate, complete, and the colors must not be confused. The accompanying documents must be complete, valid, and legal, and the data on the customs declaration form and the accompanying documents must be consistent.
The second item that needs to be memorized is the export declaration procedure. The salesperson should first make an electronic data declaration. The specific methods include terminal declaration, entrusted EDI, self-EDI, and online declaration. When the salesperson receives the “acceptance of declaration” message and the “on-site delivery” or “release delivery” notification from the customs, it means that the electronic declaration is successful.
Within 10 days from the date of receipt of the notification, the salesperson should take the stamped printed customs declaration form and the corresponding additional documents to the customs where the goods are located and go through the relevant procedures.
During the declaration process, the salesperson should pay special attention to the declaration location, deadline, date, and late reporting fee.
(1) Declaration location: customs at the exit.
(2) Deadline: Declaration should be made within 24 hours before loading; if it is a special mode of transportation, such as cables, pipelines, etc., it should be declared within the deadline specified by the customs.
(3) Date: The date on which the customs accepts the declared data.
(4) Late reporting fee: If the exporting company fails to declare within the prescribed time limit, the customs will levy a fixed amount of late reporting fee. Usually, it is levied on a daily basis, and the specific amount is 0.5‰ of the tax-paid price, in yuan. The part less than one yuan is generally exempted.
After preparing the documents, preparing the export goods, and making other related preparations for declaration, the salesperson must also understand the scope and width of the customs review in order to find out the gaps. After accepting the declaration, the customs will strictly review the relevant documents, mainly including the following aspects:
(1) Determine whether the exporting company and the customs broker meet the customs declaration qualifications and whether the relevant certificates are legal.
(2) Whether the customs declaration period meets the specific regulations of the customs and whether a late reporting fee is required.
(3) Whether the import and export of goods strictly abide by my country’s foreign trade laws and regulations.
(4) Whether the customs declaration form is accurate, complete and true, and whether the accompanying documents are complete, legal and valid.
(5) Whether the imported and exported goods meet the conditions for tax exemption or exemption.
As the ancients said, “Know yourself and know your enemy, and you will never be defeated in a hundred battles.” If the salesperson makes adequate preparations himself and has a sufficient understanding of customs inspection, the efficiency of customs declaration will be much higher.