QAbbreviations commonly used in customs declaration
1.B/L(Bill of Lading) 提单
2.L/C(Letter of Credit) 信用证
3.D/P(Documents against Payment) 付款交单
4.D/A(Documents against Acceptance) 承兑交单
5.T/T(Telegraphic Transfer) 电汇
6.CF,C/F(Cost and Freight) 成本加运费价格
7.C.I.F.(Cost,Insurance and Freight) 成本、保险费加运费价格
8.F.O.B.(Free On Board) 装运港船上交货价格
9.F.A.Q.(Fair Average Quality) 良好平均品质
10.FCL(FullContainerLoad) 整箱货
11.LCL(Lessthan Container Load) 拼箱货
12.D/D(Demand Draft) 即期汇票
QWhat is the difference between export commodity inspection and pre-inspection?
The export inspection of export commodities must meet the following conditions:
1. The foreign trade business unit has concluded a foreign trade sales contract and settled the payment with a letter of credit, and has received a letter of credit issued from abroad, specifying the shipping conditions and inspection basis.
2. The export goods have been prepared. Except for bulk and naked goods, they have been packed into boxes and pieces, and the outer packaging meets the export requirements.
3. Except for the neutral packaging stipulated in the contract and the letter of credit, the export mark has been marked.
4. The whole batch of commodities are stacked neatly, which is convenient for inspectors to check the packaging and marking, conduct sampling and on-site inspection. For export commodities that meet the above requirements, the entry-exit inspection and quarantine agency shall send personnel to the place where the goods are stored, and perform sampling and inspection in accordance with the requirements of the standards, contracts, and letters of credit. After passing the inspection and evaluation, a certificate and a release form (or a release stamp on the export declaration form) are issued, and the foreign trade business unit can apply for customs declaration and shipment. Export pre-inspection means that the entry-exit inspection and quarantine agency agrees to accept pre-inspection for certain frequently exported commodities in order to facilitate foreign trade, according to needs and possibilities, referred to as export pre-inspection. The concept of pre-inspection is: export commodities have not yet been transacted, or although they have been transacted and signed an export trade contract, but have not yet received a letter of credit, the shipment quantity and means of transportation cannot be determined, and the export of goods to be suspended, the entry-exit inspection and quarantine agency An inspection conducted in advance at the request of the applicant. The entry-exit inspection and quarantine agency may first inspect the commodities that have been traded in accordance with the contract for the pre-inspection of exports. Those that have not completed the transaction can only be inspected in accordance with the standard. Since the letter of credit or contract has not been received, the products that have passed the inspection cannot be finalized. Is qualified. At the same time, because the shipping conditions have not been clarified, certificates and release orders cannot be issued, but only pre-inspected certificates can be issued. There are two types of qualified pre-inspection certificates issued in the preliminary evaluation of export pre-inspection: ①Export commodity inspection renewal voucher, used for renewal at the exit-entry inspection and quarantine agency at the export port; ②Pre-inspection result sheet, for export Replace the certificate with the original entry-exit inspection and quarantine agency. If you need to transship to other ports for export, you must apply for a renewal of the export commodity inspection certificate.
For export commodities that have passed the pre-inspection and preliminary evaluation, when exporting, the foreign trade business unit shall present the export commodity inspection renewal voucher (or the pre-inspection result sheet) together with the contract and the copy of the letter of credit for inspection and application to the entry-exit inspection and quarantine agency Export renewal. After the entry-exit inspection and quarantine agency has reviewed the inspection basis, and carried out inspections or port inspections in accordance with regulations, those who meet the requirements of the regulations shall be allowed to renew the export certificate and go through the clearance procedures before they can declare for export.
Most of the place of origin inspections handled by the entry-exit inspection and quarantine agencies are pre-inspection and shall be handled in the same circumstances.
QCustoms declaration for the refund of domestic product tax on exported products
Customs declaration unit: refers to the customs declaration enterprise and the consignee and consignor of import and export goods registered in the customs in accordance with the customs regulations on the registration and management of customs declaration units.
Customs declaration enterprise (ie the original professional and agent declaration enterprise): refers to the registration and registration approved by the customs in accordance with the customs regulations on the registration of customs declaration entities, accepting the entrustment of the consignee and consignor of import and export goods, or in the name of the consignor and consignor A domestic enterprise legal person that handles customs declaration business with the customs in its own name and engages in customs declaration services.
Consignee and consignor of import and export goods (ie, the original self-care declaration enterprise): Refers to the legal person, other organization or individual within the customs territory of the People's Republic of China that directly imports or exports goods in accordance with the law.
Person in charge of customs declaration business: refers to the legal representative or general manager, department manager and other enterprise management personnel of the enterprise who is specifically responsible for the management of the enterprise's customs declaration business.
Customs declarer: Refers to a person who has obtained the qualifications of a customs declarer in accordance with the law, and is registered with the customs, and handles the declaration of import and export goods with the customs.
Local customs: refers to the local customs where the customs declaration unit or its branch is registered in the industrial and commercial area.
Customs at the place of registration: refers to the customs where the declaration unit handles the registration of customs declaration.
Port customs: refers to the customs business departments set up in port locations or locations where customs supervision operations are concentrated under the jurisdiction of various customs and offices.
Enterprise management department: refers to the enterprise management office or relevant departments under the customs and offices engaged in enterprise management business.
Responsible person: refers to the principal responsible person of an unincorporated enterprise customs declaration unit or a cross-customs area branch of a customs declaration enterprise.
Co-existence of double numbers: It means that the consignee and consignor of import and export goods, foreign processing and production enterprises, due to restructuring, relocation, or foreign processing and production enterprises obtaining the "Foreign Trade Operator Registration Form", etc., apply to the customs to change the customs registration code, but If the original customs registration code cannot be cancelled due to the processing trade manual being executed or other unfinished customs procedures, the customs allows the two customs registration codes to operate simultaneously within a certain period of time.
Customs declaration business refers to:
(1) To truthfully declare the commodity code, actual transaction price, origin and corresponding preferential trade agreement code of import and export goods in accordance with regulations, and handle matters related to declaration such as filling in customs declaration forms and submitting customs declaration documents;
(2) Apply for handling tax payment, tax refund and tax supplement matters;
(3) Application for processing trade contract filing, alteration and verification, and bonded supervision and other matters;
(4) Apply for tax reduction and exemption of import and export goods;
(5) Handling matters such as inspection and customs clearance of import and export goods;
(6) Other customs declaration matters that should be handled by the customs declaration unit.