In the process of goods import and export customs clearance release after the single goods is found not to conform?
Do forwarder friend certainly will often encounter this kind of situation, because making member work negligence, or for other reasons in the process of goods import and export, customs clearance release after found the goods didn't agree with the declaration.
So if in this case the customs can agree to change the single?
And what should I do?
Need to pay cost?
Small make up today to tell you something about the context.
A legal basis, according to the law of the People's Republic of China on customs import and export goods declaration form to modify and revoke management method 'regulation: accept import and export goods declaration, the customs, the customs clearance documents and their contents shall not be modified or revoked;
Conform to the rules, can be modified or revoked.
2, change single reason for daily work, some enterprise due to the internal control of customs affairs management irregularities, often exist for reporting errors (
Such as false positives general trade commodity code, price, etc. )
Short, or beyond the scope of the transport over shipped, single goods discrepancy.
Under normal circumstances, the clearance of cargo claim to be a single application, enterprises generally based on two aspects: one is declare errors affect the export tax rebates, or to pay more import taxes, cause large economic loss;
Another is the bonded goods cancel after verification management.
Third, pay attention to the face to release the goods change single, the position of the customs usually first law enforcers, and then the service department.
First consider change single items and if there is a conflict, import/export regulations otherwise all possibility, except of sort.
Therefore, on the customs declaration forms of import and export control there are several key: one is the documents review.
Second, the on-site verification.
If it is trade enterprise, case and a verification link.
Customs declaration enterprise data once send, through the customs audit system, immediately generated a legally binding document, shall not be modified, revoked.
In addition, joint across different customs, department, outer tube, taxation, quarantine and other related departments of cohesion is also considered.
Four, the processing method for has been approved and the goods are not clearance of customs declaration form, without the monitor for the customs, inspection, due to loading, shipping and transit occurs over short, price reporting mechanism, such as computer network that need to be censored single objective reasons, in accordance with the general administration makes no. 220 requirements, here is no longer here.
For the customs clearance to release the goods, as a result of human writing or typing errors caused by the change list, the customs check and inspection could not be of actual goods, increased the difficulty of law enforcement and monitoring risk, especially in export tax rebates, regulatory conditions change, adjust the tax amount, etc. , affect the business of customs statistics.
Therefore, the enterprise if there is no convincing enough information, customs do not accept the change.
In allow to change single situation, such as related to modify the commodity code of general trade import, must have the goods hs code classification authority or professional organization proposal;
Such as commodity code changes lead to increased regulatory documents, need to supplement to submit relevant documents;
Such as involved in export tax rebates, there must be issued by the tax agency business without deduction or proof of refund.
Change a single process, in addition to provide invoice, packing list, purchase and sale contracts and transport bill of lading to these basic documents, if also can provide third party materials issued by the reduction of import and export business fact is more convincing.
For example, safe consignments records, bank of l/c, imports of certificates of country of origin, port inspection records, a classification decision, overseas technical appraisement, the exporter of export goods declaration form, etc.
Edit summary: after small make up the interpretation of the above, I believe that everyone in the future work if similar events, should know how to deal with.
If found the goods didn't agree with the documents, as long as you submit enough evidence, is usually the customs will agree to change single.
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