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[foreign trade knowledge] customs clearance to avoid the pit guide, foreign trade export declaration must pay attention to these problems
Aug 02,2023
When the export goods are declared in the customs declaration process, they often need to be repaired and withdrawn due to the wrong declaration of the customs declaration, which may not only delay the shipping date, but also be transferred to the subsequent disposal process, which not only delays energy but also wastes financial resources.
So, in the declaration process, what are the common error declaration points in the export declaration? These "pits", you pay attention to avoid when filling in?
01. Price and Currency"the People's Republic of China Customs Import and Export Goods Declaration Filling Specification" clearly: the total price to fill in the same number of import and export goods under the actual transaction of the total price of goods. If there is no actual transaction price, fill in the value of the goods. If there is no actual transaction currency in the Currency Code Table, the actual transaction currency shall be converted into the currency listed in the Currency Code Table according to the foreign exchange conversion rate on the declaration date.Common error analysis:
① Decimal point declaration error of the total price, such as $54643.68 incorrectly written as $5464368.
Write one more digit in the total price, for example, $24248 is mistakenly written as $248248.
③ Currency declaration errors, such as the US dollar incorrectly written as RMB. Because the error of statistical price declaration may affect the national export tax rebate management and customs supervision order, it has become the main error area for the transfer of anti-smuggling clues, and the accuracy of price and currency declaration should be paid attention to in the declaration.
02, gross weight and net weight
The gross weight of exported goods is based on the sum of the actual weight of the goods themselves and the weight of their packaging materials.
The net weight of exported goods is based on the actual weight of the goods themselves.
Common error analysis:
① Logic error: For example, the sum of the weights of the itemized goods in the table body of an enterprise's customs declaration does not match the net weight in the header of the customs declaration.
② The position of gross weight and net weight is inverted.
03, Quantity and Unit
The "the People's Republic of China Customs Import and Export Goods Declaration Form Filling Specification" clearly states that the quantity and unit are filled in three lines. When making an export declaration, the first line of statistics shall fill in the quantity and unit according to the legal first unit of measurement of import and export goods, and the legal unit of measurement shall be subject to the unit of measurement in the the People's Republic of China Customs Statistics Commodity Catalog.
Where there is a statutory second unit of measurement, the quantity and unit shall be reported in the second line in accordance with the statutory second unit of measurement. If the second unit of measurement cannot be determined, the second line is empty.
The transaction unit and quantity are reported on the third line.Common error analysis:
① Inconsistency between the number of units filled in and the actual number of units of goods leads to declaration errors: for example, an enterprise declares 4 sets of export quantity units of products, but in the subsequent VAT invoices, the number of units of this product is 12, and the inconsistency between the number of units in the customs declaration form and the VAT invoice leads to the obstruction of export tax refund.
② The statutory first and second units fail to declare in accordance with the provisions of the Catalogue of Commodities of the People's Republic of China Customs Statistics.
04. Final destination country
The final destination country (region) shall fill in the known final actual consumption, use or further processing and manufacturing country (region) of the import and export goods.
For goods transported directly without transshipment through a third country (region), the country (region) of arrival is the country (region) of final destination; for goods transported through a third country (region), the country (region) of final destination is the country (region) of final destination.
If the final destination country (region) of the same batch of import and export goods is different, the final destination country (region) shall be filled in separately. When the final destination country (region) of the import and export goods cannot be determined, the final destination country (region) is the final destination country (region) that is predicted as far as possible.
Select and fill in the corresponding country (region) name and code according to the "Country (Region) Code Table" stipulated by the customs.
Common error analysis:In the export declaration form, under the general trade mode, the final destination country to fill in China (142), there is a logical error in the declaration.
05. Exemption methodIn accordance with the "Tax Exemption Certificate" issued by the customs or relevant policies and regulations, for each commodity listed in the customs declaration form, the corresponding tax reduction and exemption method in the "Tax Reduction and Exemption Method Code Table" stipulated by the customs shall be filled in. The customs declaration of processing trade goods shall be filled in according to the provisions on exemption for filing in the Handbook of Processing Trade; if the provisions on exemption for filing in the Handbook of Processing Trade are "guaranteed" or "letter of guarantee", fill in "full exemption".Common error analysis:
Pay attention to the corresponding logical relationship between the supervision method and the exemption method. ① An enterprise's export declaration supervision method is "feed counterpart", but the record number is "empty", which is logically inconsistent, and the actual supervision method of the enterprise is "general trade".
② An enterprise's export declaration and supervision method is "bonded warehouse goods", but the exemption method is declared as "tax according to regulations" (customs code 1), the actual enterprise's exemption method should be "full exemption" (customs code 3). ③ An enterprise is not directly returned, and the tax has been deducted in the case of the nature of the exemption to fill in the full exemption (customs code 3), this situation does not meet the conditions for exemption, the actual tax should be filled in according to the regulations (customs code 1).
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