The customs requires the customs declaration unit to issue the "entry goods clearance form" or "exit goods clearance form".On the other hand, it is the basis for obtaining import and export commodities to be taxed, exempted and reduced.According to the law of the People's Republic of China on import and export commodity inspection and the list of import and export commodities subject to inspection by the commodity inspection authorities, all import and export commodities subject to statutory inspection listed in the list of commodities shall be submitted to the commodity inspection authorities for inspection before declaration.At the time of customs declaration, the customs shall accept the import and export commodities by the seals affixed to the customs declaration forms of entry goods and exit goods issued by the commodity inspection authorities.
In addition to the above-mentioned documents, with respect to other goods subject to import and export control as stipulated by the state, the customs declaration unit must also submit to the customs the specific approval documents for import and export goods issued by the competent authorities of the state, which shall be released by the customs after passing the inspection.Such as the inspection of medicines, the export of cultural relics, the control of gold and silver and their products, the control of precious and rare wild animals, the control of the import and export of shooting sports, guns and ammunition for hunting and explosives for civilian use, and the control of import and export of audio-visual products are included in this list.
(2) inspection of import and export goods
All import and export goods shall be subject to customs examination, except those specially approved for examination by the general administration of customs.The purpose of the inspection is to check whether the contents of the declaration documents are consistent with the actual arrival of the goods, whether there is any misstatement, omission, concealment, false declaration, etc., and examine whether the import and export of the goods is legal.Customs inspection of goods shall be conducted at the time and place specified by the customs.If there are special reasons, the customs may send personnel to inquire outside the prescribed time and place with prior approval.The applicant shall provide transportation and accommodation to and from the hotel and pay the fees.
When the customs inspects the goods, the consignee, consignor or his agent must be present and be responsible for handling the moving of the goods, unpacking and inspecting the packing of the goods as required by the customs.When the customs considers it necessary, it may proceed with the opening or re-inspection of the goods or take samples, and the warehouser of the goods shall be present as a witness.
If the goods under inspection are damaged due to the duty of the customs officers, the customs shall compensate the parties for their direct economic losses.Method of compensation: the customs officer shall truthfully fill in the customs inspection report of the People's Republic of China on damage to goods and articles in duplicate, which shall be signed by the customs officer and the parties concerned, and one copy shall be kept for each party.The two parties shall jointly agree on the extent of damage or repair cost of the goods (if necessary, it can be determined by an appraisal certificate issued by a notary office), and the amount of compensation shall be determined based on the customs value.After the amount of compensation is determined, the customs shall issue the notice of compensation for damaged goods and articles of the customs of the People's Republic of China.All reparations shall be paid in renminbi.
(3) release of import and export goods
After the customs has examined and verified the customs declaration documents, inspected the actual goods, and gone through the formalities of levying taxes and duties on the goods according to law, the owner or his agent of the goods can pick up or ship the goods.At this point, the customs supervision of import and export goods is the end.In addition, if the import and export goods need special treatment by the customs for various reasons, they may apply to the customs for guaranteed release.The customs has clear provisions on the scope and manner of guarantee.