Knowledge of customs inspection in international import and export trade
Knowledge of customs inspection in international import and export trade
1、 What is customs control and inspection
The customs' control and inspection of import and export goods can be divided into computer control and manual control:
（1） Computer control
1. The customs classifies import and export goods and sets risk parameters. The higher the risk parameters of import and export goods, the higher the probability of being controlled by computers.
2. In some customs areas, due to the low risk parameters of most import and export goods, random control and inspection are set for import and export goods according to a certain probability.
（2） Manual control
1. In the process of declaration or inspection and release of import and export goods, if the customs officer believes that the declaration content of the customs declaration is unclear or in doubt when manually reviewing the documents, he can manually issue control instructions on the customs computer to check whether the goods are consistent with the documents and goods.
2. The Customs (including the anti smuggling Bureau) was manually controlled and inspected due to the illegal phenomenon of some import and export goods, which led to the increase of the risk parameters of the same or related goods imported and exported by other enterprises.
3. The Customs (including the anti smuggling Bureau) receives a message (that is, to report) that there is a problem with an import and export goods. When the goods are imported and exported, the customs officers manually control or the anti smuggling bureau sends a notice of control and inspection to the customs on-site operators to inspect the goods.
4. The relationship between the enterprise and the Customs was poor, and the imported and exported goods were controlled and inspected.
Another situation is that the enterprise has a record of violating laws and regulations, and its credit rating in the customs is reduced to category C and D. the goods imported and exported by the enterprise will basically be controlled and inspected by computers or manually.
2、 Customs inspection operation process
1. After the customs confirms the inspection, the on-site customs officer will print the inspection notice, and if necessary, make the inspection seal and submit it to the customs declarer.
2. Arrange inspection plan. The specific inspection time is arranged by the on-site customs inspection acceptance post, and the inspection plan of the next day is generally arranged on the same day.
3. When the customs inspects the goods, the consignee of the imported goods, the consignor of the exported goods or its authorized customs declarer shall be present and be responsible for assisting in the removal of the goods, opening and resealing the packaging of the goods. The customs may conduct direct inspection, reinspection or take samples of the goods when it deems it necessary.
After the inspection, the accompanying personnel shall sign and confirm on the inspection record sheet.
3、 What are the main contents of customs inspection
Inspection is an important means of customs supervision, and customs declaration is just a procedure. According to its own experience and the policies at that time, the customs will conduct random sampling and control inspection on some sensitive product names, and sometimes clearly point out the information of which aspect to check on the control order. During the inspection, the box will be opened to check whether it is consistent with the customs declaration information, such as product name, quantity, weight, declared value, etc., to confirm whether there is tax fraud, commodity inspection evasion, HS code classification is incorrect.
4、 Costs of inspection
There is a big misunderstanding here. The customs inspection fee refers to the fee generated by the customs inspection, not the inspection fee charged by the customs. During the customs inspection, the customs will not charge a penny, but the owner and agent must move the goods to the inspection site designated by the customs, and split the packaging according to the customs requirements. The costs incurred in the use of wharf resources and labor in this process should be borne by the guests themselves. There are many charging departments for the expenses incurred due to inspection, and the settlement methods of freight forwarders or customs brokers are different from those of these charging departments. Some pay cash on the spot, and the charging department will issue the expenses indicating the goods, some are monthly accounts, and there is no separate invoice. Therefore, the freight forwarder or customs broker cannot show the inspection fee invoice issued by the specific charging department to the guest, but can only list various fees. If the guest does not believe the fees mentioned by the freight forwarder or customs broker, he can check the rate with the relevant specific charging department.
The composition of inspection fee: inspection fee, unloading fee, agency fee, Yangshan Port delivery fee, miscellaneous fees, crane fee, weighing fee, short barge fee, stacking fee, unpacking fee, external handling fee, seal fee, etc; The customs will incur the container retention fee during the inspection of the ship blocking period; When the goods are miscellaneous and difficult to find, there will be clearing charges; The above fees are calculated by box type. In case of inspection and withholding, the expenses of packing list and tally will be incurred; Yangshan post-processing, customs clearance and delivery of goods will be charged according to the times of going to Yangshan. Since 2011, the Shanghai port area requires that each inspected cabinet needs to be tallied at the tally company (change the seal number after inspection), 50/ box; There is an inspection notice for the inspection of the outer port, but Yangshan currently has no inspection notice, but the inspection invoice has the bill of lading number, ship name, voyage, box number and other information showing the inspection of the ticket as evidence.
5、 What's the difference between LCL and whole container
LCL inspection may be a headache for shippers, especially those with small value. Some shippers don't understand that my goods are worth only a few hundred dollars and less than one cubic meter. Why do I charge such expensive inspection fees. I'm sorry. Inspection doesn't depend on the value of goods. LCL sometimes combines large containers and sometimes combines small containers. The specific cost refers to the whole container, so LCL sometimes only has a few cubic meters, but the inspection fee is even more expensive than the whole container.
6、 How does the customs conduct unloading inspection
Usually, the customs unloading personnel will unload the container from the leftmost or the rearmost side of the container, half to half, and the whole to the end; Check the products declared according to the customs declaration one by one; A single product name is easier to check; If there are many product names and the goods are very miscellaneous, and the customs cannot find the product name, the shipper needs to provide the packing location and shipping mark information of the product, or ask the shipper to provide a detailed packing list. If the above information cannot be provided, the entire cabinet needs to be emptied for inspection, which is very expensive.
7、 Check whether there is any regularity
Although the inspection seems to be random, it is actually somewhat regular. For example, the time of customs declaration should not be too late, especially not on Friday afternoon. For example, the declaration elements must be detailed and clear, and the product name and HS code of the customs declaration data must be unified. For example, according to the policy at that time, if the tax rebate of a certain commodity is adjusted at a specific time, the inspection rate for this product name may be increased during this period, for fear of tax fraud. For example, during the Spring Festival, the general inspection rate will be improved.
Other summarized rules
(1) Enterprises outside the province
(2) It is the first time for enterprises outside the province to produce products in Qingdao port, and problems have been found in previous inspection
(3) For enterprises that haven't exported for a long time to ship again
(4) After 4 p.m
(5) It is required to rush the ship for release on Saturday and Sunday (abnormal time)
Therefore, pay attention to the following issues when declaring in June
1. Return the box early, gather in the port early, and declare customs early
2. Don't be overweight. Bear it first in June
3. There should be no problem with the goods, and the goods should be consistent
4. For goods with multiple product names, please put each product name at the door of the container to ensure that it is convenient to inspect and find goods
5. Due to the large number of goods inspected, please be prepared to dump the goods
8、 What if the goods with problems are inspected
Once the inspection notice is issued, the freight forwarder should notify the owner of the goods at the first time. If the goods are declared truthfully, the inspection will be arranged normally; If the goods have problems and are inspected, you need to be careful. The normal process is like this. The freight forwarder will be notified by the customs broker that the goods need to be inspected, but not immediately. With the help of the scheduled time, we must make clear at this time what the problems are with the goods and whether we need other channels to avoid withholding. Most customs brokers can solve the problem if it is not serious. As for the cost, it can't be said. The cost must be different in different situations. This fee is different from the inspection fee, because there is no invoice or receipt. It depends on the shipper whether he is willing to issue it or not. If he is not willing, he will go through the normal procedures, which requires the trust of the shipper and the freight forwarder. The normal procedure is to assume that if the problem is found, the customs will ask the shipper to write a description of the situation, such as the HS code is wrong, why it is wrong, whether it is intentional tax fraud, why it did not do commodity inspection, and so on. Sometimes it may just need to be reclassified or supplemented for commodity inspection; If the customs does not accept the explanation, it will do the corresponding circulation according to the customs process. If the circumstances are serious, it should be handled by the anti smuggling section.
