One of the basic ideas of customs planning is to start from the perspective of customs functions, so that enterprises can clearly understand how customs planning should be done. Therefore, being familiar with customs regulations can, on the one hand, enable customs planning to be targeted and have something to rely on, and on the other hand, promote enterprises to improve rules and regulations, improve internal control management, and carry out import and export business in a standardized and orderly manner, which coincides with the current management philosophy of the customs to “standardize the business behavior of import and export enterprises” and “convenient for trustworthy and punishing for dishonesty”.
Customs planners understand and master the main customs laws, regulations and relevant regulations, and model compliance and educate enterprise personnel to comply with them during the production and operation of the enterprise, so as to achieve the organic unity of customs planning, import and export operations and customs supervision. All import and export activities of enterprises should always follow the business philosophy of “law-abiding operation, honesty and trustworthiness”, and strictly abide by the laws and regulations of the state on import and export.
The following points are not only the requirements for the effective supervision of customs, but also the basis for enterprises to survive, develop and participate in domestic and foreign competition.
1. Declare truthfully
When an enterprise applies to the customs for customs clearance of goods, it shall fill in the contents related to the goods truthfully and accurately in the prescribed format (import and export goods declaration form), and achieve two consistency: one is the consistency of documents, that is, the items listed in the declaration form are consistent with the contract, invoice, packing list, bill of lading and approval documents; the second is the consistency of documents and goods, that is, the contents reported in the declaration form are consistent with the actual import and export goods, especially the name, quantity, specification, price, origin, trade mode, consumption country, trading country and other contents of the goods must be true.
Electronic data must be true, standardized and accurate, and completely consistent with the content of paper materials. Customs will review and inspect the declaration content and goods in accordance with national laws and regulations.
2. Pay taxes according to law
Taxes are the basic source and guarantee of national fiscal revenue. The state imposes taxes on citizens and legal persons according to law. Citizens and legal persons have the obligation to pay taxes according to law, and truthfully provide tax authorities with information related to taxation, and actively cooperate with tax authorities to conduct tax inspections according to law.
The state grants the customs the right to collect tariffs and import and export taxes on imported and exported goods and inbound and outbound articles in accordance with the law. The consignees and consignors of imported and exported goods or their agents are obliged to pay tariffs and import and export taxes. If the taxpayer violates the relevant laws and administrative regulations and takes various means to evade the payable taxes, which constitutes smuggling or violation of customs supervision regulations, he shall be dealt with in accordance with the provisions of the Criminal Law, the Customs Law and other relevant laws and administrative regulations.
3. Use and dispose of customs-supervised goods in accordance with the law
Customs-supervised goods refer to all inbound and outbound goods that have not yet completed customs procedures.
4. Establish and improve the internal control mechanism of enterprises
Enterprises should combine their own management requirements with the various management regulations of the customs and establish and improve the internal control mechanism.
5. Actively accept customs audits
According to the requirements of the Customs Law, the Customs Audit Regulations of the People’s Republic of China (hereinafter referred to as the “Customs Audit Regulations”) and the Implementation Measures for the Customs Audit Regulations of the People’s Republic of China (hereinafter referred to as the “Implementation Measures for the Customs Audit Regulations”), the customs may conduct customs audits on enterprises and units directly related to import and export activities.
6. Improve the management category of enterprises
The relevant national departments have formulated different customs clearance measures for enterprises of different management categories. Honesty and law-abidingness will enable enterprises to enjoy convenience in import and export activities and customs clearance, which is the basis for enterprises to enjoy these preferential measures. Not only that, the reputation of honest and law-abiding enterprises with standardized import and export behaviors will also bring convenience to their activities in foreign trade, banking, industry and commerce, taxation, foreign exchange management and other departments.