Trade methods

Customs declaration procedures for general import and export of goods

Payment of import and export taxes in entry and exit: the consignee and consignor of general import and export goods pay taxes according to the rules.

The relevant permit submitted in Import and export: the permit should be submitted if needs.

Customs classification procedures are started immediately after the customs clearance.

General declaration steps

Prepare the declaration documents (two categories of documents: the main documents, accompanying documents)

Inspect the goods and take the sample before the declaration (only for imported goods)

Declaration (1. electronic data declaration; 2. submit paper declaration and accompanying documents)

Supplementary declaration: (5) Revise the contents of the declaration or revoke the declaration

Cooperate with the inspection

(1) Customs inspection; (2) Cooperate with the inspection; (3) Compensation for goods considered as damaged

Pay taxes

Pick up or ship the goods
(1) Customs entry and exit release and cargo clearance; (2) Pick up or ship the goods; (3) Apply for the certificates for customs declaration and handle with other certification procedures

Customs declaration procedures for exit repair goods

When the goods leave the country, the consignor should submit the Customs with the maintenance contract or all the documents involving into the original import contract containing the warranty terms and required for the declaration of the export. After the exit of the goods, the period of maintenance shall be 6 months from the date of departure, and may be extended for a maximum period of no more than 6 months. When the goods are re-entered, the actual repair and materials fees paid overseas should be reported to the customs, and the customs will determine the duty-paid price, and calculate and levy on the import tariff and import customs tax. If the goods fail to enter the territory within the time limit prescribed by the customs, the customs will levy the import tariff and import customs tax as the general import goods.

Declaration procedures of temporary entry and exit of goods

Entry and exit goods temporarily permitted using ATA certificate

Import and export declarations: (1) Entry declaration; (2) Exit declaration; (3) Off-site re-export, entry declaration; (4) Transit declaration

Customs transit
Customs clearance: (1) Normal clearance; (2) Abnormal clearance

Entry and exit exhibits that do not use the ATA certificate for declaration

Write-off and customs clearance of entry and exit exhibits: (1) Re-entry and exit; (2) Transit to the official import and export; (3) Exhibits give-up or give-as-gift; (4) Damage, loss and stolen of exhibits

Other entry and exit goods temporarily permitted: the customs should make a decision on whether approve the temporary entry and exit application of goods temporarily permitted to entry and exit, and issue the "Approval Decision on Goods Temporarily Entry/Exit Application to the People's Republic of China Customs" or "Refusal Decision on Goods Temporarily Entry/Exit Application to the People's Republic of China Customs"

Customs clearance: (1) Re-entry and exit; (2) Transit to the official import and export; (3) Give-up; (4) Force majeure

The customs declaration procedures of returned goods

Returned goods refer to the original export goods or import goods become the returned import goods or returned export goods for various reasons. Returned goods include general returned goods and direct returned goods.

Customs procedures of export of general returned goods
(1) Customs declaration (provide goods declaration for exportation, goods declaration for importation of the original goods in entry, certificate of insurance company or other relevant information about carrier overflow and proof of leakage)
(2) Taxation

Direct returned goods

(1) Goods that the party concerned applies for return directly
The party concerned who applies for a direct return to the customs should submit the Direct Return Application for Import Goods; contract, invoice, packing list, original declaration of goods declared, waybill or bill of lading and other relevant documents that can prove the actual situation of imports; relevant supporting documents that are in line with the conditions of application; as well as other documents that customs require the parties to provide in accordance with the requirements of the customs.
(2) Goods ordered to be returned directly by the customs

When the party concerned handles the declaration of direct return of import goods, the declaration form of export goods should be filled in at first and then the customs declaration form. The number of declaration form (declaration of export goods) of the declaration should be filled in "mark and note" column in the declaration form of import goods.

Customs declaration procedures of goods samples and advertising products

As for the declaration process of import and export goods samples and advertising products, except of goods samples and advertising products temporarily permitted for entry and exit, there are only four links in import and export declaration: declare, cooperate with the inspection, pay taxes, and pick up or ship goods. The main points are as follows:

Credential management

Export samples that each batch of goods is worth less than RMB 30,000 are exempted from obtaining export license; dual-use items and technical samples or experimental samples shipped out should apply for the dual-use items and technology export license in accordance with the provisions, and declare to the customs with the dual-use items and technology export license. The import and export goods samples and advertising products included in the scope of the Catalog of Inspection should be declared to the customs by the customs clearance of entry and exit goods issued by the Entry and Exit Inspection and Quarantine Department.

Tax administration
Import and export goods samples and advertising products should be taxed in accordance with the law, except of statutory tax relief.

Customs declaration procedures of goods leased

Customs declaration procedures of import goods in financial leasing
(1) Pay the tax at the dutiable value of the goods
(2) Pay the tax by installment

Declaration procedures of leasing import goods

When the lease goods are imported, the consignee or his/her agent should not only provide the leasing contract to the customs, and fill in the customs declaration and make the declare according to the rent payable of the first period or the total amount of the rent and based on the actual price of the goods, but also provide the relevant import license documents and other customs documents, calculate the amount of tax according to the rent of the first period or the total amount of rent determined in customs review, and pay import duties and import taxes which the customs calculated based on the actual price of goods.

During the period of 30 days from the date of expiration of the lease term of the leased import goods, the taxpayer should apply for customs procedures to re-export the leased import goods or go through the declaration and tax procedures for hire purchase and lease renew.