Import and export trade is an important part of international trade. With the deepening development of globalization, more and more companies have begun to get involved in the import and export field. However, when conducting import and export business, customs declaration procedures are an inevitable part. This article will introduce the basic concepts of customs declaration documents and the various documents required for customs declaration.
When enterprises conduct import and export trade, they need to complete the export of goods through customs declaration procedures. Customs declaration can be carried out in a variety of ways, including documentary declaration and bill-based declaration. Documentary customs declaration means that the enterprise handles the export documents by itself or entrusts a customs broker to perform customs declaration; while bill-based customs declaration means that sellers who cannot export or do not want to export under their own company name use export verification forms to declare customs.
In China, all imported and exported goods must pass through ports, stations, and international airports with customs, and the seller must declare to the customs. Items can only be removed after being cleared by customs. Therefore, customs declaration is a necessary procedure.
Customs declaration documents are divided into two categories: main documents and accompanying documents. The main document refers to the customs declaration form, which must be submitted to customs. The accompanying documents include basic documents, special documents and preliminary documents. Among them, preliminary documents mainly refer to contracts, etc., which do not need to be submitted when declaring; while bills of lading and invoices are basic documents, so they need to be submitted to the customs. Automatic import licenses, customs clearance forms for inbound goods, etc. are special documents and must be submitted to the customs unless otherwise specified.
Normally, the customs declaration form for import and export goods needs to be completed in duplicate. However, for goods that require customs verification, a special customs declaration form needs to be filled out. For goods requiring domestic tax refund, a special customs declaration form for tax refund needs to be filled out. In addition to the customs declaration form, you also need to submit cargo invoices, cargo packing lists, and export foreign exchange verification forms. If the customs deems it necessary, other relevant documents, such as the certificate of origin of the goods, will also need to be submitted.
In short, customs declaration documents are a very important part of import and export trade. For enterprises, it is essential to understand and master the relevant knowledge of customs declaration documents. By correctly declaring documents, companies can successfully complete import and export trade. Therefore, enterprises need to focus on the learning and practice of documentary declaration and continuously improve their customs declaration capabilities and levels.