Customs declaration procedure

Import and export customs declaration

1. Import and export self use goods between bonded zones and overseas - customs declaration system, filling out import and export customs declaration forms.

2. Import and export non self use goods (processing, export, transit, display, warehousing) between the bonded zone and overseas - filing system, fill in the "Import and Export Goods Filing List".

Customs declaration for entering and exiting the area

To apply for export, fill out the export declaration form, and provide relevant licenses and certificates in conjunction with the "Processing Trade Registration Manual" or "Processing Trade Electronic Account Book". Do not issue a "Export Goods Declaration Form" tax refund certificate. Export: apply for import, and handle import customs procedures according to the actual flow direction.

Processing outside the entry and exit area

Provide outsourcing processing contracts to the customs for filing upon entering the zone, and verify them after processing out of the zone. Do not fill out import and export goods declaration forms, exempt from paying customs duties, and establish a "bank deposit ledger" for the processing period of six months, which can be extended by six months.

Equipment entry and exit area

Investment equipment entering and leaving the zone shall be registered with the customs. No customs declaration form shall be filled out for entry into the zone, and no customs duties shall be paid. No "export goods customs declaration form" shall be issued.

Tax refund certificate: If the equipment is imported from abroad and import tax has been levied, the import tax will not be refunded; If the equipment exits the area, no customs declaration form will be filled out, but the case must be closed to the customs.

Regulatory Key Points

1. Do not implement import license management, conduct face-to-face inspection of license documents, carry out processing trade, and do not implement the "bank deposit ledger" system.

2. Goods that are explicitly prohibited by the state or listed as prohibited in processing trade are not allowed to enter the bonded zone.

3. Goods entering the bonded zone from non bonded areas shall be treated as exported goods, and export tax refunds shall be processed after the actual customs declaration and departure of the goods.

4. Carry out simple processing for the circulation of transit goods, such as grading. Select, print transportation labels, and change packaging.

5. Finished products and leftover materials shipped overseas are exempt from export tariffs; For domestic sales, handle export tax refund procedures, pay taxes in accordance with the law, but exempt from deferred tax interest.

6. Domestic sales of finished products containing overseas bonded materials shall be subject to taxation based on the quantity of imported materials; If the declaration of product name, quantity, and value is false, it shall be taxed as a finished product.