kapoklog Says Customs knowledge: guidelines for standardizing declaration and review standards

Customs knowledge: guidelines for standardizing declaration and review standards

Standardized declaration is to meet the purpose of customs supervision, taxation, statistics and other work. Taxpayers and their agents declare truthfully to the customs in accordance with the law. It is also an important work for the customs to review and receive orders in accordance with the law. The contents of the declaration of the enterprise must comply with the provisions of the specifications for the filling of customs declaration forms for import and export goods of the people's Republic of China and the catalogue of standardized declaration of import and export commodities of the customs of the people's Republic of China (hereinafter referred to as the catalogue), and meet the requirements of Customs classification, price evaluation, trade control and supervision. The wrong declaration will affect the classification, price evaluation and other supervision, thus affecting tax and trade management.

In the process of actual operation, many enterprises have encountered situations that do not involve taxes and certificates, but also need to change documents, which also reflects the non-standard problem of enterprise declaration elements. Therefore, this paper will analyze the audit standards of standardized declaration in detail, so as to promote enterprises to further standardize declaration.

Regulation ｜ application ｜ REPORT ｜ review ｜ standard ｜ approval

"Twelve character" standardized declaration key

Look at the notes

With reference to the catalogue and interpretation 2020 of the customs of the people's Republic of China on standardized declaration of import and export commodities, many declaration elements are detailed in this book.

Staring at brackets

The parentheses in the declaration elements are very important, and we must respond to the prompts.

Tax number

Looking at the declaration elements, one of the biggest reasons is nuclear classification.

More communication

For the declaration elements that are not accurate, we should communicate with the territorial customs more.

General audit standard

"Yes / no / yes / no / no" cannot appear alone

As the 2020 version of the "single window" entry interface has been limited, only filling in the above words cannot be declared successfully. For example, "wild" should be filled with "non wild"; For another example, if there is no brand, it should be marked with "no brand" or "no license".

Prompt function of bracket content

Some declaration elements will be followed by parentheses to prompt and explain the filling contents. At this time, the declarant only needs to input according to the actual situation of the commodity. For example, the declaration element "appearance (powder, granular, blocky, etc.) of heading 25.19 should declare" powder "or" granular "or" blocky "according to the actual declaration, or describe other appearance shapes not listed in the content.

It must meet the requirements of classification, etc

The contents of declaration elements should meet the requirements of classification, price review, etc. For example, for ball bearings under heading 8482, the declaration element "structure type" should be filled in "self-aligning ball bearings", "deep groove ball bearings", "angular contact bearings", "thrust ball bearings" and other contents according to the classification requirements.

Fill in "no need to report"

For the declaration requirements for some commodities under a certain level of tax number, if the declared commodities are really special circumstances that do not need to be reported, it should be reported as "no need to report". For example, for the tax number 28299000, the corresponding declaration element "if it is ammonium perchlorate, please indicate the particle size, if the declared commodity is bromate, iodate, etc." the corresponding content of this element can be filled in as "no need to report" according to the situation.

Analysis of key declaration elements

Component content

The "composition" and "content" of the commodity should be declared here at the same time. "Ingredient" refers to the part or element of the goods, generally refers to the type of substances contained; "Content" generally refers to the quantity of substances contained. For chemicals in chapters 28 and 29, in principle, all components should be reported clearly and the content should be added up to 100% (unless the undeclared residual substances do not affect the classification).

Specification and model

The "specification" and "model" of the goods should be declared here at the same time. Specification, which mainly indicates the size of the goods, should be declared completely, such as block and plate-shaped objects declare "length, width and thickness", roll shaped objects declare "width, single-layer thickness and length", tubular objects declare "outer diameter and inner diameter length", etc. in principle, it cannot be declared as "no specification", and irregular products should be declared as "irregular shape"; The model is generally composed of a group of words or letters and numbers with certain regular numbers, reflecting the nature and grade of the goods. If there is no model, it should be reported according to the facts and should not be replaced by other data.

Package specification

The specific package and specification (unit package capacity) should be indicated here × Units per package / packaging unit), for example, 750 ml × 6 bottles / box.

appearance

It mainly refers to the apparent properties of the goods, such as color and shape, unless otherwise specified in the catalogue. For example, the element "appearance" of waste plastics of heading 3915 includes color and size. If the size range is relatively fixed, the size range should be declared; If the size cannot be judged, fill in "irregular, no fixed size".

texture of material

Specific declaration should be made here on the premise that the classification of commodities will not be affected. For example, goods made of plastic should be filled with "polyethylene", "pet", etc., and steel should be filled with "stainless steel", "silicon manganese steel", etc.

purpose

This mainly refers to the applicable minimization occasions and their specific functions, and the declaration content can meet the classification needs, except for those specially marked in the catalogue. For those requiring to declare functions and uses at the same time, the use mainly refers to the applicable minimization occasions. If it affects the classification, especially the tax number of parts and components of machinery and electrical equipment, it should not only indicate "for XX machine", but also indicate "for XX part of XX machine".

function

Here mainly refers to the function or inherent attribute of the commodity, and the declaration content can meet the classification needs. For example, the "function" of the chip type inductance should be filled with "play a role of blocking current in AC circuit".

principle

Here mainly refers to the basic laws of commodities in the operation mechanism, and the declaration content can meet the classification needs. For example, the principle of "full automatic biochemical analyzer" classified as 90275000 should be filled in "irradiate the tested object with monochromatic light to detect the extinction of the tested object".

Applicable models

The brand and model of the car should be indicated here. For example, "Nissan Teana 2.3L car" can not be simply filled in as "car"; For another example, when multiple models are common, it should be filled in as "Nissan Teana 2.3L and other cars are common".

Technical indicators

The corresponding index unit should be filled here, for example, clamping force ×× Kn, fineness ×× Micron, battery capacity ×× Anshi ah et al.

Other contents needing attention

Plastic raw materials

Chapter 39 "component content" of plastic raw materials and "type and proportion of monomer units" should be clearly distinguished. For example, the "component content" of ethylene propylene copolymer can be declared as "ethylene propylene copolymer 99%, carbon black 1%"; Its monomer unit can be declared as "ethylene 8%; propylene 92%".

paper

Chapter 48 "fiber type and content" and "specification (width of strips and rolls or side length of sheets, gram weight per square meter)" of the paper should be filled in specifically. For example, "100% wood fiber is made by mechanical method, and Kraft chemical pulping" "in strips, 20cm wide, 200 g / m2".

Fill in "Chinese and English"

If "Chinese and English" are required in the catalogue, Chinese and English should be filled in. If the brand is not in Chinese, please also indicate "there is no Chinese brand".

Filling in "Latin scientific name"

The element of "Latin scientific name" should be filled in the International Latin or the official scientific name expressed in Latin Greek, and should not be filled in the English name.

Standardized declaration elements of key commodities

In terms of the standardized declaration elements of key commodities, the declarant can pay attention to the following four points:

solid waste

It should be completed in combination with the requirements of the Announcement No. 16 of the General Administration of Customs in 2010 and the requirements of the catalogue;

Wine

It should be completed in combination with the requirements of the Announcement No. 17 of the General Administration of Customs in 2010 and the requirements of the catalogue;

Auto parts

It should be completed in combination with the requirements of the Announcement No. 64 of the General Administration of Customs in 2006 and the requirements of the catalogue;

Refined oils of heading 2710

It should be completed in combination with the requirements of the Announcement No. 10 of the General Administration of Customs in 2013 and the requirements of the catalogue.