程出口报关流程及注意事项

Customs Clearance

Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flows of goods in and out of a country.The basic customs laws or regulations applicable to the arrival and departure of ships and to goods imported or exported are more or less the same in most countries, although they may differ in procedural and documentary details.

Customs clearance measures in international trade, no matter carried out by traders or freight forwarders, mainly include declaration, document-checking, duty-paying, cargoexamination and cargo-release.

Declaration: The consignee for import goods and the consignor for export goods shall make a truthful declaration and submit the Import or Export license, Bill of Entry and relevant papers to the Customs for checking. Bill of Entry is a very vital and important document which usually contains particulars such as value, description of goods, name of the vessel, port of shipment and such other particulars as may be prescribed by the customs authorities. These particulars have to be in line with those contained in the relevant Import or Export Manifest.

Document-checking: After acceptance by the customs, the declaration forms and documents as well as their contents may not be changed or withdrawn unless the reason given is really justifiable and the Customs approves.

Cargo-examination: All import and export goods shall be subject to Customs examination. While the examination is being carried out, the consignee for the import goods or the consignor for the export goods shall be present and responsible for moving the goods and opening and restoring the package. The Customs may examine or re-examine the goods or take samples from them straightaway in the absence of the consignee or the consignor whenever it considers necessary.(www.xing528.com)

Duty-paying: The consignee for the import goods, the consignor for the export goods and the owner of inward and outward articles shall be the person obligated to pay Customs duties. So the concerning parties should duly pay customs duties according to the relevant laws and regulations.

Cargo-release: Unless specially approved by the Customs, import and export goods shall be released upon the Customs endorsement only after the consignee or consignor has paid the duties or provided a bond.

办理清关手续，即报关是指货物、行李和邮递物品、运输工具等在进出境时，所有人或其代理人向海关申报，交验规定的单据、证件，请求办理进出口的手续。出口报关，也称出口通关，是指出口货物的发货人（通常为出口人）或其代理人向海关申请出口货物，海关对其呈交的单证和申请出口的货物依法办理审核、查验、征缴税费及批准出口的全过程。

根据《中华人民共和国海关法》的规定，进出口货物必须如实向海关申报，接受海关监管。出口公司在货物备妥并交运时，应向海关申报。

出口企业可以自行报关（需经过报关注册登记手续），也可以委托专业报关企业或代理报关企业办理报关业务。