Advance filing"Definitions
"Advance declaration" means that the consignee and consignor of import and export goods and the entrusted customs declaration enterprise can declare to the customs in advance after obtaining the data of the bill of lading (waybill) or the manifest (manifest).
Advance filing"advantages
To improve the efficiency of customs clearance, compared with the traditional declaration mode, the "advance declaration" customs clearance operation is pre-empted, and the enterprise can complete the pre-declaration preparation and declaration procedures after confirming the manifest information, so that the goods can be inspected or released when they arrive at the port. The overall customs clearance time of the goods has been greatly shortened, which has also reduced the detention time of the goods and reduced the customs clearance cost of enterprises.
Provide a "fault-tolerant mechanism". If the import date is modified for the "advance declaration", and the means of transport of the goods are changed due to shipment, stowage, etc., the customs declaration error shall not be recorded. Import and export enterprises and units that voluntarily report their violations of customs supervision regulations to the customs in writing and accept the customs handling in the application of the "advance declaration" mode, and if the customs determines that they have voluntarily disclosed, they may be punished lightly, mitigated or exempted from punishment in accordance with the law.
Policy basis for advance declaration
Article 18 of the Provisions of the Customs of the People's Republic of China on the Administration of Declaration of Import and Export Goods clearly stipulates that with the approval of the Customs, the consignees and consignors of import and export goods and the entrusted customs declaration enterprises may declare to the Customs in advance after obtaining the data of the bill of lading (waybill) or manifest (manifest).
The Announcement on Clarifying the Administrative Requirements for Advance Declaration of Import and Export Goods (Announcement No. 74 [2014] of the General Administration of Customs) makes specific provisions on the consignees and consignors of import and export goods, as well as the entrusted customs declaration enterprises, to declare in advance to the Customs.
Exports"Advance filing"process
1.Obtain the pre-allocated manifest data, and the enterprise declares to the customs in advance.
2.The customs reviews the documents, and the enterprise arranges the goods to be collected at the port.
3.The goods arrive at the terminal homeopathic machine inspection, and the terminal generates an arrival report.
4.Trigger the automatic release of the customs declaration, and the export goods arrive at the port and are directly loaded.
Advance filing"Precautions
1) Time limit for declaration.
The consignee and consignor of the import and export goods, and the entrusted customs declaration enterprise shall first obtain the data of the bill of lading (waybill) or the manifest (manifest). Advance declaration of export goods shall be declared to the customs within 3 days before the goods arrive at the customs supervision place.
2) Reporting Responsibility.
The consignee and consignor of import and export goods, and the entrusted customs declaration enterprise shall truthfully declare and bear corresponding legal responsibility for the authenticity, accuracy, completeness and standardization of the declaration content; Submit the relevant accompanying documents, approval documents for import and export goods and other supporting documents required by the Customs for inspection in accordance with the requirements of the Customs.
3) Deadline for delivery.
If the goods declared in advance for export fail to arrive at the place under customs supervision within the time limit prescribed by the customs for any reason, the customs shall revoke the customs declaration form originally declared in advance.
4) Applicable tax rates.
The exchange rate and tax rate in effect on the date of acceptance of the declaration by the Customs shall apply to the export goods declared in advance, and the tax rate in effect on the date of acceptance of the export declaration by the Customs at the place of departure shall be applied to the export goods declared in advance.
5) Applicable Policies.
The license for import and export goods shall be valid on the date of acceptance of the declaration by the customs. If the national control policy is adjusted after the advance declaration of the goods and before the actual entry and exit, the ** control policy on the date of the actual entry and exit of the goods shall apply.
5) Modification and Revocation.
If the goods arriving at the customs supervision place for any reason are inconsistent with the contents of the advance declaration, the consignor or the first person of the export goods shall submit explanatory materials to the customs, and the modification or cancellation of the relevant customs declaration form shall be handled in accordance with the Administrative Measures of the Customs of the People's Republic of China for the Modification and Revocation of the Customs Declaration Form for Import and Export Goods (Order No. 220 of the General Administration of Customs) and relevant regulations.