Q: 1. What is a "two-step declaration"?
A: On June 12, 2019, the executive meeting of the State Council proposed to "continue to simplify the integrated customs clearance process, implement the import summary declaration, and fully declare the reform of the 'two-step declaration' customs clearance model, and significantly reduce the customs clearance time." Under the "two-step declaration" customs clearance mode, the company divided 105 declared items into two steps. The summary report states that for goods that do not involve the control, inspection or quarantine of import restrictions, enterprises only need to declare 9 items and confirm 2 logistics items; For those involved in the control, inspection or quarantine of import restrictions, two and five items shall be added to the declaration, respectively. If the goods do not need to be inspected, they can be removed; If the goods involved in tax have already submitted tax guarantees, or if the customs has completed the inspection of the goods, they may also be removed. The second step is complete declaration, enterprises in a specified time to supplement the declaration of other items, to pay taxes and other customs clearance procedures.
Q :2. What is the goal of the two-step declaration?
A: The "two-step declaration" is an efficient, convenient, flexible and open customs clearance model that is added to the original declaration model. The main goal of the "two-step declaration" of the customs is to implement the reform requirements of the State Council's "management service" to meet the demand of enterprises for rapid customs clearance of imported goods, further improve the efficiency of port customs clearance, and continuously optimize the business environment.
Q :3. What is the difference between a two-step declaration and an existing reporting model?
A: The "two-step declaration" model is different from the existing reporting model as follows: First, the "time-point declaration" becomes the "process declaration". The enterprise does not need to complete the report at once, but reports it in steps according to the available information. The outline declaration link only declares "9 +2 + N"(declare 9 basic projects, confirm 2 logistics projects, and supplement the corresponding declaration items if related to certificates and inspections), and other items are fully declared and supplemented; Second, the removal of goods is accelerated. After the outline declaration, if the goods do not need to be inspected, the goods can be taken away from the customs supervision site; Third, tax guarantee innovation, relying on the social credit system, the establishment of a general declaration of the guarantee system, certification enterprises can apply to the customs for exemption from the guarantee; Fourth, the concept of supervision changes, adhering to the "notification commitment system", enterprises in the summary declaration of their own confirmation whether or not the evidence involved in the inspection and tax, this confirmation act is regarded as the enterprise to the customs to make a law-abiding commitment.
Q :4. What are the advantages of the "two-step declaration" or what are the advantages for the company?
A: The "two-step declaration" further "forward and backward" the customs supervision and control link, to achieve the customs to the logistics to minimize the intervention or even not to intervene. For enterprises, there are the following main advantages: First, the speed of picking up goods is faster, reducing the detention time of goods at the dock and reducing the import cost. Second, there is more time to prepare customs information and reduce reporting errors. Third, enterprises can choose the "two-step declaration" or the existing model to enhance the adaptability and flexibility of choice. Fourth, the "two-step declaration" provides enterprises with diversified customs clearance services, effectively reducing the economic and time costs of enterprises in the customs clearance of goods ports, further simplifying the process and improving the efficiency of customs clearance.
Q: 5. Which enterprises or which imported goods can be "two-step declaration" and what are the applicable conditions?
A: 1 Only inbound goods; 2 The credit rating of the enterprise is general credit and above; 3 The goods actually enter the territory through the pilot customs; 4 The regulatory documents involved have been verified on the Internet. 5 The "two-step declaration" is not applicable for the time being.
Q :6. The Proclamation requires that "two-step declarations" be applied only if "the regulatory documents involved have been verified on the Internet". What are the regulatory documents that have not been verified on the Internet?
A: The "two-step declaration" shall not be applicable for the time being if the regulatory certificate is the name of the regulatory document listed in the "Practical Manual for Customs Declaration".
Q :7. Have there been any changes in the filing requirements of customs declaration forms?
A: In the summary declaration item, the commodity number(6 bits) fills in the top 6 digits of the confirmed code of the "Import and Export Tariffs of the People's Republic of China" and the "Customs Statistics Commodity Catalogue of the People's Republic of China"; Quantity and unit report transaction quantity, transaction measurement unit; The total price is stated in the total price and currency of the goods actually traded under the same item, or the estimated total price if the total price of the goods actually traded can not be determined. The summary declaration of other items and the completion of the complete declaration of items shall be carried out in accordance with the "Notice of the General Administration of Customs on the Revision of the" Customs Declaration for Import and Export Goods of the People's Republic of China "(Circular No. 18 of 2019 by the General Administration of Customs).
Q :8. Can the "two-step declaration" be applied if the declaration is made 14 days after the date of the means of transport declaration?
A: The "two-step declaration" is not applicable for the time being. It can be declared using the "one-step declaration, step-by-step disposal" model.
Q: 9. Can special channels be declared in two steps?
A: For the time being, the "two-step declaration" mode is not applicable to customs declarations that require declaration through a special channel. It can be declared according to the "one declaration, step-by-step disposal" model.
Q: 10. Are "two-step declarations" applicable to special areas?
A: The "two-step declaration" is applicable to first-line entry goods in the special regulatory area, and the "two-step declaration" process for ordinary goods is applicable outside the special regulatory area in the free trade area.
Q :11. Under the "two-step declaration", does the enterprise need to hand over on-site documents?
A: The "two-step declaration" is paperless through customs clearance and does not require on-site delivery of documents. The customs declaration information is uploaded through the "single window" of international trade.
Q: 12. Can the "two-step declaration" declaration form be declared through the "Internet + Customs" platform?
Q :13. After the launch of the "two-step declaration" pilot, if the information is complete, can you declare it once?
A: Customs, which has a two-step declaration pilot, maintains the existing declaration model. The "two-step declaration" model temporarily does not support a one-time complete declaration of all information; If you need to declare all information at once, you can use the existing "once declaration, step-by-step disposal" model.
Q :14. What are the requirements of "two-step declaration" for manifest transmission?
A: The cargo manifest transmission obligor transfers the cargo manifest data to the customs through the "single window" of international trade in accordance with the stipulated time limit and the requirements of the filling specification. For those who do not conform to the specification of filling the manifest, the system will be returned to the manifest transmission obligor for amendment. After the manifest transmission is completed, a "two-step declaration" can be made.
Q: 15. How to make a "two-step declaration"?
A: Summary Declaration: 1. Log in to the "single window" of international trade; 2 Enter the "two-step declaration" module; 3 Select "whether it involves evidence", "whether it involves tax", "whether it involves inspection"; 4 According to the system interface requirements, enter relevant information.
The second step is to complete the declaration: 1 Login to the "single window"; 2 Enter the "two-step declaration" module; 3 Find the completed summary declaration and can complete the declaration declaration, according to the system interface requirements, enter relevant information.
Q :16. What preparation work should the enterprise do before the summary declaration?
A: First, confirm whether your credit rating is normal or above. Second, if the import goods involve taxes, it is necessary to confirm whether the customs of the place where the enterprise is registered has handled the tax guarantee file that meets the requirements. Third, if imported goods involve regulatory documents, the type of regulatory documents has been verified on the Internet(within 42 types of documents). The fourth is to confirm whether the goods are imported by the pilot customs and declare them at the pilot customs.
Q :17. Are there any areas of particular concern before filing?
A: At the summary declaration stage, the enterprise must, according to the actual situation of the goods, honestly choose whether it needs inspection or quarantine, whether it involves regulatory documents, whether it needs to pay taxes, and undertakes to complete the declaration within the specified time limit. For imported goods from the first-line entry special supervision area or processing trade, the regional and Hong Kong linkage check list shall be used for the complete declaration, the enterprise shall enter or import the check list from the Jinguan second-phase trading system, and fill in the cleared declaration form at the top of the check list. After the pre-examination and approval of the verification list, the draft customs declaration data is automatically generated, and the draft customs declaration form generated by the search for the verification list in the "single window" of international trade is supplemented and revised, and a complete declaration is submitted.
Q: 18. Can the "two-step declaration" be declared in advance?
A: Yes. The "two-step declaration" does not conflict with the advance declaration. In accordance with the relevant provisions of the Administrative Provisions on the Declaration of Import and Export Goods of the Customs of the People's Republic of China and the General Administration of Customs Proclamation No. 74 of 2014, enterprises shall first obtain the data of the bill of lading(shipment) or cargo manifest(manifest). The general declaration shall be made after the arrival of the inbound means of transport loaded with the goods and before they arrive at the place of customs supervision. The Customs encourages enterprises to use advance declaration in the "summary declaration" phase.
Q :19. Is it possible to arrange for inspection of the goods before they arrive using the "two-step declaration"?
A: Customs inspection must take place after the arrival of the goods.
Q :20. What is the summary declaration?
A: If it is not subject to restrictions and is not subject to inspection or quarantine under the law, declare 9 items and confirm that 2 items involving logistics are subject to tax. The nine items are: domestic consignor, transport mode / vehicle name and voyage number, transport number, supervision method, commodity number(6 bits), commodity name, quantity and unit, total price, country of origin(region). Among them, the commodity number(6 bits) fills in the top 6 digits of the confirmed code of the "People's Republic of China Import and Export Tariffs" and the "People's Republic of China Customs Statistics Commodity Catalogue"; Quantity and unit report transaction quantity, transaction measurement unit; The total price is stated in the total price and currency of the goods actually traded under the same item, or the estimated total price if the total price of the goods actually traded can not be determined. Other items are required to be completed in accordance with the "Customs Declaration for Import and Export Goods of the People's Republic of China". Confirm that the two items involved in logistics are: gross weight, container number.
Two additional items are required to be declared as part of the restrictions: permit number/accompanying certificate code and accompanying certificate number, and container commodity item number relationship.
Five additional items to be declared for inspection or quarantine according to law: product qualification(product licence/approval / filing), commodity number(10 places) + inspection and quarantine name, cargo attributes, use, and container commodity item number relationship.
Q :21. Can goods with the same number of goods in the first 6 items be combined with the commodity declaration when the summary declaration is made?
A: If the 10 item numbers are different, you can not combine the item declarations. Since the number of items and the first 6 items are not allowed to be modified when the complete declaration is made, if the items are merged when the summary declaration is made, the commodity information can not be accurately filled out when the complete declaration is made. Therefore, if the 6 items have the same number but the 10 items have different numbers, the items must still be declared separately.
Q: 22. Is the summary declaration and the complete declaration the same customs declaration?
A: Yes, the summary declaration and the complete declaration are the same declaration form with only one declaration form number.
Q :23. What should I do if I find that the data does not match the actual data when I confirm the two items involved in logistics?
A: The logistics data can be modified according to the actual situation and then confirmed.
Q :24. Under what circumstances should I declare "card of interest"?
A: If the goods entering the country are restricted and the relevant regulatory documents have been verified on the Internet, the "certificate of involvement" must be selected when the summary declaration is made. For the specific scope of the regulatory documents, please refer to the annex to the notice.
Q: 25. What type of customs declaration is a customs declaration?
A: Imported goods are listed in the "Import and Export Inspection and Quarantine Goods Catalogue"(referred to as the "Legal Inspection Catalogue"), and although they are not included in the "Legal Inspection Catalogue", they are subject to inspection or quarantine in accordance with the provisions of laws and regulations. Examples include goods included in the Catalogue of Hazardous Chemicals(2015) and used electromechanical equipment.
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