After customs declaration, the information should be distributed to other departments and archived. Customs declaration information is necessary for accounting processing, export tax rebates and foreign exchange verification. Therefore, a control system and control table for information handover should be established, as follows:
① The customs tax payment certificate, the foreign exchange verification copy of the customs declaration form, and the tax refund copy of the customs declaration form should be submitted to the financial department on the day of acquisition or the next day. After the handover, both parties sign on the receipt form.
② The processing trade manual, the imported materials processing import declaration form (export tax rebate exemption certificate), the manual verification application form and other materials should be submitted to the financial department on the day of acquisition or the next day.
③ Establish a document handover registration ledger.
④ Prepare a monthly statistical table for document handover, which will be filled in by customs management personnel and financial department management personnel. Companies with standardized management often adopt customs management systems or internal management systems. Generally, small and medium-sized enterprises should also prepare customs declaration record forms. These systems or forms can be used to save and analyze customs declaration information and control the balance of bonded manuals. The customs declaration department should enter all customs declaration records into the system on the day after obtaining the information. If the record is recorded in the form of a record sheet, the updated record sheet should be provided to the management of the customs department.
Paper materials are important materials for customs declaration and review. Customs stipulates that import and export declaration forms, agreements, contracts, invoices, insurance documents, transport documents, import and export exchange verification forms, correspondence, licenses, approvals, exchange settlement forms, copies of manuals and their verification and settlement forms, and other documents and materials directly related to import and export business should be kept for three years from the date of release of import and export goods, and bonded import and export goods and tax-exempt imported goods should be kept for three years from the date of completion of customs procedures.
Article 7 of the Customs Audit Regulations stipulates that enterprises and units directly related to import and export activities shall keep accounting books, accounting vouchers, accounting statements and other accounting materials in accordance with the retention period prescribed by relevant laws and administrative regulations. Customs declaration documents, import and export documents, contracts and other materials directly related to import and export business shall be kept for 3 years from the date of release of import and export goods.
In addition, the following points should be noted when filing documents and certificates: appropriate classification methods, such as distinguishing and establishing corresponding documents according to business types, which are divided into general trade, tax exemption and reduction, bonded goods, customs audit and inspection, and other special matters; sorting by customs declaration form as the index, and all documents correspond to the corresponding customs declaration form; setting up a list on each document to record all the information of the document; keeping the documents in a fixed filing cabinet instead of the desk of the specific staff, so as to reduce the possibility of the staff taking the documents away with them after leaving the post or leaving the company, or causing the documents to be missing; customs management personnel or other management personnel regularly check the integrity of the documents; people from other departments within the company can review the customs declaration documents after approval. Information that exceeds a certain period, such as three months, is classified into the company’s public document cabinet.
At present, most companies have already used computer information management systems, such as enterprise resource planning ERP, material requirement planning (MRP), etc. If the compliance requirements of trade and customs can be directly reflected in the system design, or customs declaration data and declaration reports can be directly extracted from the system, it will greatly reduce the errors that may occur in manual work and the errors caused by relying on human judgment.