1. General import and export goods The consignee of all imported goods, or the agent they entrusted (hereinafter collectively referred to as “declaration personâ€) must fill in the import and export goods declaration form at the time of import and export of goods, declare to the customs, and provide approval of the goods. Import and export documents and relevant freight and commercial documents, so that the Customs can check the legality of the import and export of goods based on these documents and documents, determine the customs, reductions and exemptions of customs duties and prepare customs statistics. Generally, import and export goods should be submitted to the Customs for four copies of the import declaration, and the export goods should be declared in a single style, but the goods for re-export and customs clearance should be filled out with six “export goods declaration formsâ€.
2. Postal items Customs supervision of postal items includes parcels, parcel mail, insured letters, printed materials and international pouches sent internationally through the post office. For international pouches for import, export and transit, the post office will submit the relevant documents and procedures to the customs. Customs may set up an office to supervise postal items at the post office that operates the international mail exchange business. Import and export parcels need to fill in the “tax return formâ€, and the small package mail must be filled with “green label†to declare to the customs, and the customs will handle the inspection and tax collection procedures. The levy and exemption of postal items shall be examined and approved according to the principle of reasonable quantity for personal use. The same group of postal parcels with the same content at the same time should be processed according to the trade items. The “Tax Declaration Form†is a special document that is filled out by the sender of the postal item and attached to the e-mail to be declared to the customs. It is formulated in accordance with the “Regulations on the Implementation of the Universal Postal Convention†and is common to all countries in the world. China's customs regulations require that all import and export mail parcels must be accompanied by a tax return, indicating the name, quantity, price, weight, etc. of the items being sent. The “green label†is a tax return attached to the import and export parcel mail. According to the uniform format stipulated in the "Factual Rules of the World Post", it is printed on green card paper for the sender to fill out. Fill in the project including the name, quantity or weight of the item, price, etc.
3. Baggage items Baggage items refer to the various daily necessities and gifts for relatives and friends that are carried by the inbound and outbound personnel, including items that are carried or separated. Due to the differences in political beliefs, economic conditions, living standards and customs of various countries, customs of different countries have different restrictions on the variety, quantity and value of baggage items for entry and exit personnel according to their political and economic interests. The owner of the baggage item or his agent must declare it to the customs and go through the formalities. Within the scope of self-use and reasonable quantity, Customs can inquire and levy, tax-free release. The procedures for entry and exit passengers to declare their own or on behalf of others carrying baggage items to the customs can be divided into three ways: written, act and oral.
(1) The use of "written declaration" means that the project to be declared by the Customs is responsible for the printing of the declaration form, and the customs shall verify the tax amount of the baggage items reported by the customs.
(2) “Declaration of Conduct†refers to the passage marked by the red and green signs set up by the Customs at the regulatory places such as airports with frequent passengers entering and exiting, and with large passenger traffic. Passengers may enter the green passage or the red passage according to whether they carry the taxable items. the way.
(3) “oral declarationâ€, applicable to embassy staff and diplomatic envoys who enjoy tax-free privileges, passengers who take the tax-free passage (greenway) are actually an oral declaration when answering the questions of the officials.
4. Bonded warehouse goods (1) When the bonded goods enter the customs at the place where the bonded warehouse is located, the owner or his agent should fill out the “Imported Goods Declaration Form†in triplicate, stamp the “bonded warehouse goods†seal and indicate that the goods are stored. Enter a bonded warehouse and declare to the customs. After the customs inspection and release, one copy is kept by the customs, and two copies are delivered to the bonded warehouse. The bonded warehouse manager shall sign the goods on the above-mentioned customs declaration form after the goods are put into the warehouse, one for retention and one for return to the customs for investigation.
(2) When importing goods at other ports outside the location of the bonded warehouse, the cargo owner shall handle the customs clearance and transportation procedures in accordance with the Customs regulations on the transfer of goods for transit. The transit customs transport shall hold the “Customs Customs Transit Cargo Order†and the goods will arrive. Then follow the above methods to go through the warehousing procedures.
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