Customs inspection process of import and export goods
Goods inspection refers to the law enforcement actions of the customs upon receiving an import and export declaration application, determining whether the content of the declaration is consistent with the true condition of the goods, determining the classification, price, and origin of the goods, and conducting actual inspections of imported and exported goods in accordance with the law.
Customs inspection items
1. Verify that the content declared in the declaration link is consistent with the verified orders and goods by checking the actual goods and the customs declaration documents. Through the actual inspection, it is discovered whether there are any under-reporting, false declarations and non-declaration that cannot be found in the declaration and review process. Real and other issues.
2. Through the inspection, the doubts raised in the declaration and review link can be verified, and a reliable supervision basis can be provided for tax collection, statistics and follow-up management.
The customs conducts machine inspection on imported and exported goods
Customs inspection process
1. When the inspection conditions are met, the 'Inspection Notice' will be issued to notify the consignee or the agent declaration enterprise to be present.
2. Arrange inspection plan. The on-site customs inspection acceptance post arranges the specific time for the inspection, and generally arranges the inspection plan for the next day on the same day.
3. When the customs inspects the goods, the consignee of the imported goods, the consignor of the export goods or their authorized customs declarers shall be present and be responsible for assisting in moving the goods, unpacking and resealing the goods. When the customs deems it necessary, it may conduct inspections, re-inspections or take samples.
4. After the inspection, the accompanying person shall sign and confirm the 'Inspection Record Sheet'.
Customs inspection method
1. Machine inspection Use machine scanning technology to check the actual condition of the goods, automatically check the import declaration form, and enter the tax collection link without difference
2. Manual inspection Random manual inspection according to a certain proportion
On-site inspection of imported goods by customs
Appearance inspection: inspect the packaging and marks of goods with external characteristics and easy to judge basic attributes.
Unpacking inspection: Unpack the goods and check the actual condition of the goods. It can be checked randomly, or it can be unpacked one by one and checked thoroughly
After the customs inspects the goods, they fill in an inspection record. Except for taxes, customs clearance procedures should be completed within 4 hours after the inspection. For goods that need to be levied, a tax bill will be issued within one day after the receipt of the declaration, and the dutiable price will be questioned and negotiated to enter the price review link.
If the customs inspection finds that the declaration of the goods is inconsistent with the actual situation, the consignee or the agent declaration enterprise shall cooperate with the customs to hand over to the customs anti-smuggling, regulations, customs clearance and other relevant departments for handling.
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