What is customs trade?

Customs trade refers to the import or export trade conducted unilaterally by enterprises with import and export rights in China, and the goods imported and exported in general trade transactions are general trade goods. When general trade goods are imported, they can go through customs formalities in accordance with the general import and export supervision system, and then general import and export goods; You can also enjoy specific preferential tax reduction and exemption, and go through customs formalities according to the specific tax reduction and exemption supervision system. At this time, it is a specific duty-free commodity; It can also be bonded with the approval of the customs and go through customs formalities according to the bonded supervision system. It is bonded goods at this time.

Customs trade is a way of trade relative to processing trade. Interpretation of Modern Logistics Practical Dictionary: General trade refers to the import and export trade mode of unilateral import clearance or unilateral export clearance, and the goods it trades are normal trade import and export goods ordered unilaterally by enterprises. General trade import and export goods are a kind of goods under customs supervision. The Customs Law stipulates that when goods and means of transport enter or leave the country, the consignor or his agent must file a declaration with the customs at the port of entry and exit, submit the required certificates and documents, accept the inspection of the declared goods and means of transport by customs officers, and pay customs duties and other taxes levied by the customs according to law before the customs can approve the release of the goods and means of transport.

Customs trade goods can go through customs formalities in accordance with the general import and export supervision system when they are imported, and then the general import and export goods; You can also enjoy specific preferential tax reduction and exemption, and go through customs formalities according to the specific tax reduction and exemption supervision system. At this time, it is a specific duty-free commodity; It can also be bonded with the approval of the customs and go through customs formalities according to the bonded supervision system. It is bonded goods at this time.

Customs trade, processing trade, compensation trade, agreement trade, border trade, bilateral trade, multilateral trade, entrepot trade and entrepot trade.

Import, like export, may involve one of the above trade modes.

Compensation trade and transit goods have to go in and out, so they are both import trade and export trade.

Import process;

Customs trade declaration is aimed at general trade imports. Before customs declaration, it is necessary to determine whether the payment method of general trade import is telegraphic transfer or letter of credit. If it is a letter of credit, it is necessary to open the letter of credit first, and then determine the shipment date of the import. Start general trade declaration operation.

First of all, you need to provide the arrival notice, the original bill of lading or the exchange form of the electric discharge guarantee.

2. Documents required for preparing import declaration:

1. Necessary documents: list, invoice, contract in duplicate, customs declaration form and power of attorney for customs declaration.

2. For goods imported from the European Union, the United States, South Korea and Japan, heat treatment certificates or phytosanitary certificates shall be provided for wooden boxes, and non-wooden packaging shall be provided for non-wooden boxes.

3. Documents stipulated by customs duties (such as import license, mechanical and electrical certificate, certificate of conformity of important industrial products).

4. There is a tax reduction and exemption manual, and a tax reduction and exemption certificate manual is provided.

3. After the import declaration, if the customs needs to review the price, the customer needs to provide relevant price certificates. Such as letters of credit, insurance policies, original invoices, tenders and other documents required by the customs.

After the customs prints the tax bill, the customer should pay the tax within 7 working days. If the time limit is exceeded, the customs will charge a late fee on a daily basis.

Five, after customs clearance, you can take the goods home (warehouse). In addition, the goods must be declared to the customs within 14 days after arrival in Hong Kong. If it is overdue for more than three months, the customs will treat it as ownerless goods! ! First of all: general trade import. For general trade imports, we must first determine the payment method, whether it is telegraphic transfer or letter of credit. If it is a letter of credit, we must first open the letter of credit and then determine the shipment date of the import. Start the import operation.

1. First, get the bill of lading, invoice and packing list of foreign customers. If the goods are imported from Korea and Japan, you must also have a non-wood packaging certificate.

2. First, take the bill of lading to the shipping company to change the bill of lading, that is, take the bill of lading to the shipping company to change the bill of lading, that is, the manifest. It has detailed transportation information about the goods imported by your company.

For the imported goods that need to be inspected in advance, they have to go to the commodity inspection bureau for inspection. In fact, the exchange of orders and inspection should be carried out in advance. If imported goods do not need inspection, they do not need inspection. Actually, the goods you imported need to be inspected. You can ask the freight forwarder to check it for you, or you can check it yourself through the commodity code book.

4. After changing the bill, if commodity inspection is needed, fill in the import declaration form and submit it to the freight forwarder for customs declaration. The materials used for customs declaration include: invoice, packing list, bill of lading exchanged by the shipping company, declaration power of attorney, import goods declaration form, and commodity inspection certificate in case of commodity inspection.

5. Imported goods in customs trade must pay import duty. Therefore, in order to speed up the import customs clearance, it is best to write an oral inspection (but the general enterprise's finance does not allow this way). After the customs issues the payment book, it is necessary to write a check. Generally speaking, customs duties on imported goods must be paid by cheque. Generally speaking, customs duties are paid to the Bank of China. After paying the customs duty, the bank will stamp the bank seal on the payment slip for you.

6. Give the payment documents to the freight forwarder, and then the freight forwarder will clear the customs. This is commonly called release.

7. After receiving the customs duties, the customs will stamp the release stamp on the bill of lading and take the bill of lading to the dock where the shipping company is located to pick up the goods. (This is often called secondary publishing)

Export process:

The process of customs trade export can be roughly divided into: pre-transaction preparation, transaction negotiation and contract performance stages. The preparation stage before the transaction negotiation is the guarantee for the smooth progress of the transaction negotiation and the basis for the performance of the contract. The transaction negotiation is the key stage to reach an agreement and determine the rights, obligations and responsibilities of both parties. Performing a contract means that the buyer and the seller perform their respective rights and obligations in accordance with the terms of the contract.

The preparation before the transaction mainly includes: international market research; Make a business plan; Select markets and customers, organize and implement sources of goods; Carry out advertising, etc.

Transaction negotiation and contract conclusion: mainly according to the principles and policies, international rules and the business intention of the enterprise, according to the business plan, using the general practice of the international market, we negotiate with foreign customers about the goods we operate and their trading conditions, and reach an agreement through the procedures of offer, counter-offer and commitment. According to the laws of China, foreign trade contracts must be in written form, and buyers and sellers should perform their respective obligations and handle disputes on the basis of written contracts.

Performance of the contract: the performance of the contract means that the buyer and the seller perform their respective obligations according to the contract. If either party violates the provisions of the contract and causes losses to the other party, Yuanfang shall be liable for compensating the other party's losses according to law. The export business process mainly includes reminder, examination, stocking, delivery, customs declaration, delivery, document preparation and foreign exchange settlement.

2. The customs export tax refund declaration process includes: collecting tax refund declaration documents and materials, pre-declaration and formal declaration.

The calculation methods of export tax rebate for production enterprises and foreign trade enterprises are different. The export tax rebate of foreign trade enterprises is subject to "first levy and then retreat"; The export goods of production enterprises are subject to the management of "exemption, arrival and return".