Import Customs Declaration Process

I. Exchanging for Cargo Receipt:

Regarding the exchange for import, whether domestic or international, using a bill of lading to exchange for a cargo receipt is a fixed procedure. This mainly introduces sea freight exchange and air freight exchange.

(1) Sea Freight Exchange: It is necessary to confirm in advance with the foreign party the method of exchanging the bill: telex release OR original bill exchange (if telex release is required, the foreign party must perform a telex release). Then, with the arrival notice provided by the customer, the original bill of lading (MBL) or telex release bill of lading, pay the shipping company for the exchange fee, terminal fee, etc., to obtain the import cargo receipt (if the customer provides an HBL, it is necessary to first exchange it for the original bill of lading (MBL) with the freight forwarder, and then exchange it with the shipping company for the import cargo receipt). The sea waybill is a document of title, so there are strict requirements for the review of the relevant documents submitted for the exchange, such as unclear endorsement stamps or spelling errors in the name of the consignee on the bill of lading may lead to the rejection of the exchange.

(2) Air Freight Exchange: Exchange the original air waybill with the actual consignee's introduction letter at the airline's ground agent or freight forwarder to obtain the original air waybill. The air waybill is not a document of title.

II. Preparing the Necessary Documents and Procedures for Import Customs Declaration:

(1) Essential qualifications: The customs declaration agency has been approved for registration.

(2) Essential documents: Packing list, invoice, contract, power of attorney for customs declaration.

(3) Determine the HS classification, tax rate, and regulatory documents required based on the product information, and whether it involves preferential tax rates or special tariffs.

(4) Enterprises without import and export rights need to entrust foreign trade enterprises with import and export rights to handle import procedures and sign an agency agreement.

(5) Determine whether special regulatory measures are involved based on the product number and the nature of the goods, as different special documents and procedures are required for specific goods.

Pre-packaged food:

The consignee and the shipper complete the qualification filing before the import of the goods and obtain the import and export qualification.

The shipper obtains relevant certification documents (health certificate, inspection report, certificate of origin, etc.) from the local institution before shipping.

The consignee obtains the original label from the shipper before declaring, completes the translation of the label, and prepares the domestic sales certificate, various declaration materials, etc.

Used machinery and electronics:

Contact CCIC overseas institutions to handle "pre-shipment inspection," complete rectification work, and obtain the inspection report.

The consignee requests the original factory invoice and other value proof documents from the shipper before declaring.

The consignee applies for CCC certification and license documents from relevant domestic institutions before declaring.

Hazardous chemicals:

The consignee obtains the DG FORM from the shipper before the goods arrive and entrusts an agent to complete the dangerous goods declaration procedures with the maritime bureau 24 hours before the arrival of the goods.

The consignee obtains the MSDS and the English label of the hazardous goods from the shipper before declaring, and translates the English label into Chinese according to the GB15258-2009 standard.

III. Precautions for Customs Declaration:

(1) The goods must be declared to customs within fourteen days after arrival at the port. If the deadline is exceeded, customs will levy a late declaration fee (0.05% of the value of the goods per day). If it exceeds three months, customs has the right to sell the unclaimed goods.

(2) Fill in the import goods customs declaration form in the format stipulated by customs, attach the relevant freight and commercial documents, and provide the documents that approve the import of goods to declare to customs.

(3) After accepting the enterprise's declaration, customs will decide on the valuation of goods with tax risks. After receiving the customs valuation notice, the enterprise should cooperate with customs to provide relevant documents proving the price, such as "insurance policy, original factory invoice, sales certificate, etc."

(4) After customs review and acceptance of the enterprise's declaration, customs issues a payment notice, and the customs declaration agency notifies the consignee to handle the procedures for paying taxes.

(5) After customs issues the payment notice, taxes must be paid within fifteen days. If the deadline is exceeded, customs will levy a late payment fee (0.05% of the overdue tax payment per day).

IV. Precautions for Customs Inspection:

(1) After receiving the enterprise's declaration, the system will make a decision on whether to inspect or conclude for this declaration.

(2) The objects of inspection are not limited to imported goods, including the packaging materials of the goods and the transportation tools carrying the goods.

(3) After receiving the customs inspection instructions, the enterprise should prepare for the inspection according to the date of inspection and the nature of the goods.

a. Assign a dedicated person to the customs supervision site inspection point to cooperate with customs inspection.

b. Understand the basic situation of the goods to reply to customs inquiries during the inspection.

c. Complete the inspection-related procedures on the day of inspection.

d. For some special goods, additional preparations are required:

Pre-packaged food: Confirm the adhesion of the Chinese label, if not affixed, print the label in advance, and complete the rectification during the inspection.

Used machinery and electronics: Usually imported in the form of complete sets of spare parts, it is necessary to obtain the packing list in advance, understand the location of the main machine nameplate, to improve the efficiency of the inspection.

Hazardous chemicals: Hazardous chemicals are usually not stored with ordinary goods. Taking air transport as an example, hazardous chemicals have a separate storage warehouse, which needs to be confirmed with the agent in advance. On the day of inspection, it is necessary to show customs documents proving the characteristics of the goods, such as identification reports, MSDS, etc.

V. Precautions after Customs Release:

(1) After customs audits the import goods declaration and inspects the actual goods, and legally handles the procedures for levying goods taxes or tax reduction procedures, it will issue a release instruction.

(2) After the enterprise receives the customs release execution, it can withdraw the goods from the customs supervision site by paying the relevant storage and warehouse fees to the port area with the customs release notice and the original bill of lading.

(3) For general import and export goods, customs generally does not supervise after release, and the enterprise can handle them on its own, except for the following situations:

a. The declaration place customs issues a release instruction, but requires the final destination customs to further inspect the goods to determine the nature of the goods.

b. The declaration place customs issues a release instruction, but the goods need to provide an inspection and quarantine certificate, and the certificate has not yet been obtained.

c. Other situations where the enterprise applies for customs guarantee.