Import inspection
The object of import inspection is the entry-exit inspection and quarantine department. Inspection declaration precedes customs declaration. The customs will only accept customs declaration application after the commodity inspection department has completed the inspection and issued a customs clearance form for inbound goods.
The inspection methods for inbound goods are usually divided into three categories: general entry inspection, entry flow inspection, and off-site inspection.
For goods applying for entry general inspection and quarantine, their customs clearance place and destination are usually within the same jurisdiction; for goods applying for entry flow inspection and off-site inspection and quarantine, their customs clearance place and destination belong to different jurisdictions.
Import declaration
Jinmaotong can provide customers with agency services to declare import procedures to the customs and pay import taxes. Import customs declaration should be divided into two methods: general trade import and import by imported processing enterprises. Under normal circumstances, the import declaration procedures are divided into declaration, tax payment, inspection and release.
1/Declaration
At present, there are generally three ways for customs to accept declarations: oral declaration, written declaration and electronic data exchange declaration, with the latter two declaration forms being the main ones.
2 / Pay taxes
After receiving the tax payment certificate from the customs, the customer or Jinmaotong should pay the import tax within the specified period. my country’s “Customs Law” stipulates the same tax payment period for imported goods as for exported goods. The duty-paid price of imported goods shall be the normal CIF price approved by the customs. When the CIF price cannot be determined, the duty-paid value shall be assessed by the customs.
After the customs issues a tax bill, the customer pays the tax directly or Jinmaotong pays the tax on his or her behalf. Imported transit goods will be taxed based on the exchange rate and tax rate on the day the goods arrive at the customs place of shipment.
3 / Check
Based on the reviewed documents, the customs will inspect the declared imported goods at customs supervision sites (including port terminals, stations, airports, post offices, etc.) to check whether the items are consistent. During customs inspection, Jinmaotong will send personnel to the site to assist customs work.
4 / release
Release means that the customs accepts the declaration of imported goods, inspects the goods, and signs and releases the shipping documents after the customer or importer pays taxes and fees. Jinmaotong must present the shipping documents signed and printed by the customs before picking up or shipping imported goods. No unit or individual may pick up or ship goods under customs supervision that have not been released by the customs.