What are the procedures of import and export declaration/tax refund and the required documents？Facing the changing export tax refund and related policies: export tax refund policy, customs policy, export foreign exchange management policy;Continuously upgraded and optimized operating system: single window declaration, export tax rebate declaration system;Increasingly strict export tax rebate follow-up management: export tax rebate correspondence, documentation management, early warning assessment, classified management...
First, export declaration related concepts
1.Export declaration: Export declaration or export customs clearance refers to the shipper of the goods, the person in charge of the export transport or the agent to declare the details of the export goods to the Customs。The customs shall examine the submitted documents and goods, release them after they are qualified, and allow them to be exported。
2.Customs border: is the abbreviation of the border of customs, also known as the border of customs, is the implementation of uniform customs laws and regulations of the territory。Under normal circumstances, the customs and the border are consistent, and special attention needs to be paid to countries where the two are inconsistent (for example, free ports, free zones, bonded areas, and bonded warehouses within the country do not belong to the customs scope).。
3.Object of customs declaration: means of transport, articles and goods of import and export goods。The means of transport is signed by the captain of the captain of the customs declaration, and then declared to the customs。The consignor or agent of the exported goods shall declare the articles and goods to the Customs in accordance with the procedures for export。
4.Technology/service export: If there is a carrier of software exported, declare it as a cargo;Software exported by means of online transmission without material media does not fall within the scope of customs supervision, but needs to be exported in accordance with the relevant provisions of the ban/restriction of export administration measures。Software prohibited for export is not allowed to be exported;For software that is restricted from export, it is necessary to submit it to the local commerce authority before export to fulfill the export procedure。
Documents required for export declaration
Invoice, packing list, contract, bill of lading, other license (such as tax exemption certificate, import and export license, quota certificate, temporary textile license, certificate of origin, customs clearance issued by inspection and quarantine department, etc.)。
Matters needing attention
Non-self-operated customs declaration enterprises need to submit a declaration letter to the customs broker for entrusted customs declaration。
All documents can be replaced by an electronic declaration agreement signed online。
Third, the process of exporting goods
Sign export contracts - factory preparation - export commodity inspection/licensing documents, etc. - Arrange transportation - export declaration - foreign customs clearance and delivery
Matters needing attention
This live broadcast only extracts the core content. For details of the export process, please check the replay of this live broadcast as shown above。
Fourth, the correlation point of tax refund and export declaration
1.The name of the item declared in the export declaration is consistent with the name of the item on the invoice for domestic purchase。
2.The declaration unit of the export declaration needs to refer to the invoice, and the declaration unit and the legal unit need to be consistent with the input and invoice。
3.Export tax rebate should be converted to FOB price for declaration (according to the transaction method on the export declaration form)。
4.The export date is the basis for the export exchange rate。