What are customs declaration, customs clearance and customs?

1. Customs declaration refers to the procedure of declaring import and export goods to the customs before shipment.

According to the provisions of China's customs law, all inbound and outbound goods must pass through ports, stations and international air stations with customs, and the owner of the goods must declare to the customs. After the customs release, the goods can be picked up or shipped for export.

Second, customs clearance

1. Customs clearance refers to the procedures that should be performed in accordance with various laws, regulations and provisions when importing, exporting or transferring goods into or out of a country's customs territory. The goods can only be released and the owner or declarer can pick up the goods after the customs clearance fulfills various obligations and goes through the formalities of customs declaration, inspection, tax payment and release.

2. Similarly, all kinds of means of transport carrying import and export goods also need to declare to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.

Three. customs

1. State administrative organs that exercise import and export supervision and management functions according to national (regional) laws and administrative regulations. The word "customs" in English originally refers to a local tax paid by businessmen on the way to trafficking goods, which has the nature of "tolls" or "tolls" and "user fees" for ports and markets.

After the abolition of this local tax, the word "customs" refers to the import and export tax levied by the government. Customs is a government agency that collects import and export taxes, that is, customs, and a state organ that supervises, checks and collects tariffs on all inbound and outbound goods and articles.

Four, the general operation process of foreign trade is as follows:

1. Talk with foreign businessmen and accept orders.

2. Stocking: place an order with the factory for production or purchase.

3. Inspection of goods by the Import and Export Commodity Inspection and Quarantine Bureau

4. Declare the export to the customs.

5. transport the goods abroad and give them to the guests

6. Collect money from guests to settle foreign exchange. 7. declare to the safe. 8. Report to the IRS.

Extended data:

A state administrative organ that exercises the functions and powers of import and export supervision and administration according to the laws and administrative regulations of the host country (or region). The word "customs" in English originally refers to a local tax paid by businessmen on the way to trafficking goods, which has the nature of "tolls" or "tolls" and "user fees" for ports and markets.

After the abolition of this local tax, the word "customs" refers to the import and export tax levied by the government. Customs is a government agency that collects import and export taxes, that is, customs, and a state organ that supervises, checks and collects tariffs on all inbound and outbound goods and articles.

function

Different countries have different political and economic conditions and different tariffs. Even in the same country, tariffs have changed in different historical periods. However, in most countries, the following tariffs are basically the same:

① Supervise and manage import and export goods, passengers' luggage and postal articles, and inbound and outbound means of transport, some of which are called customs clearance management, others are called ensuring that goods and articles enter and leave the country legally.

② Impose tariffs and other taxes and fees. In many countries, in addition to collecting tariffs, customs also collect domestic taxes and fees in import and export, such as value-added tax, consumption tax, oil tax and so on. Customs in some countries also impose anti-dumping duties, countervailing duties and fines on imported goods.

(3) Investigate smuggling. Customs departments of various countries investigate and deal with acts of evading supervision, commercial fraud and tariff evasion, especially smuggling goods and articles, especially drugs, which are prohibited and restricted from entering or leaving the country. Customs in various countries have intensified their investigations.

The customs of other parts or individual countries have special functions, such as compiling foreign commodity trade statistics, bonded management, coastal patrol alert, managing navigation and protecting copyright and patent rights. At the beginning of the 20th century, some countries supervised intangible trade (service trade) as well as traditional visible trade.

Many governments instruct their customs to implement the international export control system, that is, to manage high-tech products, missile technology products, nuclear-related dual-use products, chemical and biological weapons, conventional weapons, environmental pollutants and toxic wastes, endangered species and cultural relics.

According to People's Republic of China (PRC) Customs Law, China Customs has four functions: supervision, taxation, smuggling investigation and customs statistics.

Entry-exit supervision

Supervise inbound and outbound means of transport, goods, luggage, postal articles and other articles; Collecting customs duties and other taxes and fees; Seize smuggling; Compiling customs statistics; Handle other customs affairs.

People's Republic of China (PRC) Customs is the national entry-exit supervision and administration organ, which implements a vertical management system and is divided into three levels in organizational structure: the first level is the General Administration of Customs; The second level is Guangdong Branch, two special commissioners' offices in Tianjin and Shanghai, 465 and 438+0 directly under the customs, and two customs schools (Shanghai Customs College and Qinhuangdao Customs School);

The third level is 562 subordinate customs agencies directly under the Customs. In addition, it has offices in Brussels, Moscow, Washington and Hong Kong. China Customs has more than 48,000 customs officers (including the customs anti-smuggling police). Today, in addition to nearly 200 second-class ports originally approved by provincial people's governments, there are also 253 first-class ports approved by countries.

The General Administration of Customs of China supervises inbound and outbound means of transport, goods, luggage, postal articles and other articles according to the provisions of the Customs Law.

In 2003, the national customs supervised a total of 654.38+642.54 million tons of import and export goods, 22.92 million inbound and outbound means of transport (vehicles and racks) and 4,465.438+10,000 TEUs of inbound and outbound containers, up by 1.6%, 3% and 26.4% respectively. It supervised 232.59 million entry-exit personnel, 96.57 million postal articles and 53.59 million express mail.

Prevent smuggling

According to the law, customs is the competent department to investigate and deal with smuggling. In order to maintain national economic security and foreign trade order, the General Administration of Customs of China resolutely cracked down on smuggling crimes. China implements the anti-smuggling system of "joint anti-smuggling, unified handling and comprehensive management", and the customs is responsible for organizing, coordinating and managing the anti-smuggling work with the cooperation of other law enforcement departments such as public security, industry and commerce.

Unified handling of seized smuggling cases. The customs anti-smuggling police, established in 1999, is the main force of the country to crack down on smuggling and criminal activities. According to the unified deployment and command of the customs on anti-smuggling work, it is responsible for the investigation, detention, arrest and pre-trial of smuggling criminal cases, and comprehensively uses criminal law enforcement and administrative law enforcement means to crack down on smuggling.

In 2003, the national customs seized smuggling cases 12939; 128 16 suspected smuggling case was put on file for investigation, with a case value of 1008 billion yuan; Confiscation income is 210.30 billion yuan; Take compulsory measures against 3090 smuggling suspects.

At the same time, the national customs resolutely cracked down on illegal and criminal activities such as smuggling drugs, cultural relics, weapons and ammunition, endangered animals and plants, and illegal and criminal activities such as reaction, obscenity, piracy, and distribution of religious propaganda materials, actively cooperated with relevant departments to crack down on economic crimes such as defrauding foreign exchange, defrauding tax rebates, and manufacturing and selling counterfeit and shoddy goods, making positive contributions to safeguarding national economic security and social stability.

Compile statistical data

According to the Customs Law, compiling customs statistics is an important business of China Customs General Administration. Customs statistics is the national import and export trade statistics, responsible for statistical investigation and analysis of goods entering and leaving China's customs territory, scientifically and accurately reflecting the operation of foreign trade, and implementing effective statistical supervision.

The General Administration of Customs of China releases the basic statistics of China's foreign trade to the society on a monthly basis, and regularly submits the monthly and annual statistics of China's foreign trade to the United Nations Statistics Bureau, the International Monetary Fund, the World Trade Organization and other relevant international organizations. The timeliness of data release ranks first in the world.

The General Administration of Customs of China regularly edits and publishes the monthly and yearbook of China Customs Statistics, and actively provides statistical information and consulting services for all sectors of society.

References:

Baidu encyclopedia-customhouse