Customs declaration and inspection are two important customs clearance links in international trade, involving compliance procedures for the import and export of goods
Ⅰ. Customs declaration:
Definition: The process of declaring goods information to the customs and handling import and export procedures.
Purpose: Pay customs duties and value-added tax in accordance with the law and complete customs clearance.
Main contents:
1. Declaring subject: consignee or consignor or customs broker.
2. Declaration content:
- Goods information (name, quantity, value, origin, etc.).
- Trade mode (general trade, processing trade, etc.).
- Submit documents: contract, invoice, packing list, bill of lading, customs declaration, etc.
3. Customs review:
- Check goods (spot check or full check).
- Determine taxes and fees (tariffs, value-added tax, etc.).
4. Release:
- After completing tax payment and review, the customs releases the goods.
Applicable situations: All imported and exported goods must be declared.
Ⅱ. Inspection Declaration
Definition: Declare goods to the inspection and quarantine agency to ensure that they meet safety, sanitation, environmental protection and other standards.
Purpose: Prevent the introduction of diseases and harmful organisms, ensure food safety, etc.
Main contents:
1. Declaring entity:
- Cargo owner or agent for inspection declaration.
2. Declaration content:
- Type of goods (such as animals and plants, food, dangerous goods, etc.).
- Submit documents: contract, invoice, packing list, quarantine certificate (such as certificate of origin, health certificate), etc.
3. Inspection method:
- Document review (written inspection).
- On-site inspection (sampling inspection, quarantine treatment).
4. Release:
- Issue the "Entry/Exit Goods Clearance Certificate" after passing the inspection.
Applicable situations:
- Legally inspected goods (such as food, cosmetics, animal and plant products).
- Goods involving safety, sanitation and environmental protection.
Ⅲ. Operation process (taking import as an example):
1. Inspection: After the goods arrive at the port, declare inspection to the customs (if necessary) and obtain the "Customs Clearance Certificate".
2. Customs declaration: Submit the customs declaration and related documents, and the customs will review and levy taxes.
3. Inspection: The customs or inspection and quarantine agency may inspect the goods.
4. Release: Pick up the goods after completing all procedures.
Ⅳ. Notes:
1. Confirm in advance: whether the goods are included in the "Legal Inspection Catalog" and whether quarantine is required.
2. Document consistency: Ensure that the customs declaration and inspection information are consistent with the contract and invoice.
3. Special requirements: For example, endangered species, medical devices, etc. require additional licenses.
4. Timeliness: Some fresh goods need to be inspected first to avoid demurrage fees.