At a briefing held by the Information Office of the State Council on July 3, Hu Wei, deputy director of the General Administration of Customs, disclosed that the Customs would initiate a pilot reform of the "two-step declaration" customs clearance mode.
It is planned to start the reform of the "two-step declaration" customs clearance mode of import summary declaration and complete declaration in Huangpu Customs, Shenzhen Customs and Qingdao Customs on August 24. Under this customs clearance mode, enterprises do not need to submit all the declaration information and documents at one time. The whole declaration process can be divided into two steps.
What is "two-step declaration"
The first step is to submit the relevant information required for the declaration of port security access and make a "summary declaration" based on the information of the bill of lading. If the goods do not need further inspection, they can be released immediately. Tax-related goods may also be released after tax guarantee has been provided.
Second, within 14 days after the goods are released at the port, the enterprise shall submit additional relevant information and documents to meet the requirements of the overall supervision of tax collection and administration, conformity assessment, customs statistics, etc. That is to say, it is possible to submit additional information within 14 days after the delivery of the goods.
While implementing the "two-step declaration", the "one-time declaration" mode should be maintained, and enterprises can make their own choices. The "two-step declaration" shall be applied to goods entering the Customs special supervision area outside the territory.
(Basic process of two-step declaration)
A Simulated Case of "Two-step Declaration"
A company imports a batch of parts and components for filling machines, including electrical switches, silica gel glue, etc. The supervision conditions are statutory inspection, 3C certificate exemption certificate, dual-use items and technology import license, and delivery insurance fee payable.
Current declaration mode requires enterprises to obtain all regulatory documents and documents, including freight and insurance premiums, which can not be determined until the goods arrive at the port, and can not be declared in advance. By adopting "two-step declaration", the goods can be declared in advance when the enterprise obtains the information of bill of lading and import license in transit.
In the first step of declaration, the enterprise only needs to input the summary information such as Bill of lading number, HS code, supervision mode and Supervision Certificate number, confirm the relevant information related to the bill of lading number, and provide tax guarantee. If the goods do not need to be inspected at the port after arrival, they can be lifted out.
Within 14 days after the entry declaration of the means of transport, the enterprise shall complete the second step of the declaration, that is, to complete other information of the declaration form on the basis of the first step declaration information, submit the freight insurance certificate, 3C exemption certificate, etc., and cooperate with the customs inspection.
Benefits of "two-step declaration"
First of all, it used to submit all the relevant information at one time, so that the information can be released after verification. It is unavoidable that there are errors and omissions in the declaration of goods, which need to be revised and adjusted, and the customs clearance time of goods is long. Two-step declaration can effectively reduce the risk in the declaration process.
Secondly, enterprises can complete relevant formalities within 14 days after the goods are removed, which not only guarantees the rights and interests of enterprises, reduces the cost of enterprises, but also improves the efficiency of customs clearance.
Finally, it can also promote the precise supervision and efficiency of government departments. In the early stage, three directly under the Customs pilot projects were carried out, and on the basis of experience gained, a careful summary and uation was made, gradually pushing forward to the whole country.
