"Export goods in the declaration of customs declaration link, often due to the declaration of customs declaration declaration errors and the need to carry out customs declaration repair and withdrawal, not only may delay the shipment, but also may be handed over to the subsequent disposal of the link, both delayed energy and a waste of financial resources.
So, in the declaration process, what are the common misdeclaration of export declarations? These "pits", you fill in the attention to avoid?
01 price and currency
The People's Republic of China Customs declaration of import and export goods fill in the specification" in the clear: the total price fill in the same number of import and export goods under the actual transaction of the total price of goods. No actual transaction price, fill in the value of goods. Currency according to customs regulations, "Currency Code Table" select the appropriate currency name and code to fill in, such as "Currency Code Table" in the currency of the actual transaction, the actual transaction currency according to the declaration of foreign exchange conversion rate into the "currency code table" listed in the currency to fill in.
Common error analysis:
① total price of the decimal point declaration error, such as 54643.68 U.S. dollars mistakenly written as 5464368 U.S. dollars.
② total price in the number of more than one, such as 24248 U.S. dollars mistakenly written as 248248 U.S. dollars.
③ Currency declaration errors, such as U.S. dollars mistakenly written as yuan.
Due to the statistical price declaration error may affect the national export tax rebate management and customs supervision order, currently has become the main error area of anti-smuggling clues transfer, in the declaration should pay attention to the price and currency declaration accuracy.
02 Gross weight and net weight
The gross weight of exported goods is calculated according to the sum of the actual weight of the goods themselves and the weight of their packaging materials.
The net weight of export goods is based on the actual weight of the goods themselves.
Common errors are analysed:
① logical error: such as an enterprise declaration form the weight of the itemised goods and the weight of the body of the declaration form does not match the net weight.
② gross weight and net weight position inversion.
03 quantity and unit
The People's Republic of China Customs declaration of import and export goods fill in the specification" in the clear: the number of units and fill in three lines. In the export declaration, the first line of the number of statistics according to the import and export of goods in the first unit of measurement of the number of units, the legal unit of measurement to the "People's Republic of China Customs Statistics Commodity Catalogue" in the unit of measurement shall prevail.
Where there is a statutory second unit of measurement, the second line in accordance with the statutory second unit of measurement to fill in the number and unit. There is no statutory second unit of measurement, the second line is empty.
The unit of measurement and quantity of the transaction is reported in the third line.
Common error analysis:
① fill in the number of units of the transaction and the actual number of units of goods inconsistent with the declaration of errors: such as the number of units of an enterprise product exports declared 4 sets, but in the subsequent acquisition of VAT invoices, the number of units of this product for the 12 pieces of the Customs declaration and the number of units of VAT invoices are inconsistent with the result of the export tax rebate is blocked.
② The statutory first and second units were not declared in accordance with the provisions of the "People's Republic of China Customs Statistical Commodity Catalogue".
04 Country of Final Destination
The final destination country (region) to fill in the known final actual consumption, use or further processing and manufacturing of import and export goods country (region).
Do not go through a third country (region) transshipment of directly transported goods to the country of arrival (region) for the final destination country (region); through a third country (region) transshipment of goods to the final destination country (region) for the final destination country (region).
The same batch of import and export goods with different final destination (region), fill in the final destination country (region). Import and export goods can not determine the final destination country (region), as far as possible to predict the final destination country (region) for the final destination country (region).
Customs regulations, "country (region) code table" to choose to fill in the corresponding country (region) name and code.
Common error analysis:
In the export declaration, in the general mode of trade, the final destination country filled in China (142), the declaration of logical errors.
05 Levy and Exemption Mode
In accordance with the "tax exemption certificate" issued by the Customs or the relevant policy provisions, each item of goods listed in the customs declaration to select the Customs provisions of the "tax reduction and exemption code table" in the corresponding tax reduction and exemption fill in the way.
The customs declaration of processing trade goods shall be filed in accordance with the levy and exemption regulations filed in the Processing Trade Manual; if the levy and exemption regulations filed in the Processing Trade Manual are "Bond" or "Letter of Guarantee", the declaration shall be filed as "Full Exemption". ". ? The common error analysis.
Common error analysis:
Attention to the mode of supervision and the corresponding logical relationship between the mode of exemption.
① an enterprise export declaration of supervision for the "import and export", but the record number is "empty", logical inconsistency, the actual mode of supervision of the enterprise is "general trade".
② an enterprise export declaration mode of supervision for "bonded warehousing of goods", but the way of exemption declared as "taxed according to the rules" (Customs Code 1), the actual mode of exemption of the enterprise should be "full exemption "(Customs Code 3).
③ An enterprise is not directly returned, and the tax has been credited in the case of the nature of exemption fill in the full exemption (Customs Code 3), this situation does not meet the conditions for tax exemption, the actual should be filled in the tax levied in accordance with the rules (Customs Code 1).
Summary:
Through the above, we have a certain understanding of the common errors in export declarations, in the declaration of export goods on the key items should focus on proofreading, to ensure that the export declaration of goods declaration of normality and accuracy.
