Customs declaration refers to the process by which the consignee or consignor of import and export goods, the owner or his agent of import and export goods, goods or means of transport enter and exit formalities and related customs affairs to the Customs。
Form of import declaration
There are two kinds of import methods in China: general trade import and material processing。The same feature is that imported goods are declared in advance, checked by customs, and imported according to standards。The difference lies in the general trade import declaration customs duties, individual goods value-added consumption tax, material processing import declaration customs deposit, raw material processing after export refund。The raw materials of foreign trade factories are mostly imported by means of material processing, and mechanical equipment and auxiliary materials are mostly imported by means of general trade。In addition, in daily life contact with pre-packaged food, fruit, cosmetics, electrical appliances, etc., is a general trade import, customs statistics in recent years, the general trade import process, more than raw material processing imports。
Import declaration principle
Import declaration is one of the necessary links to complete customs procedures。The consignee or customs agent must declare to the customs within the prescribed time limit, and submit the import license and related documents。Truthful declaration means truthfully filled in the prescribed form。True declaration is the premise of fast customs clearance, and the authenticity, accuracy, completeness and standardization of the declaration content should be borne the corresponding legal responsibility。