第三章 海关监管货物及其报关程序（the third chapter is the customs supervision of goods and customs declaration procedures）

第三章海关监管货物及其报关程序（THETHIRDCHAPTERISTHECUSTOMSSUPERVISIONOFGOODSANDCUSTOMSDECLARATIONPROCEDURES）THETHIRDCHAPTERISTHECUSTOMSSUPERVISIONOFGOODSANDCUSTOMSDECLARATIONPROCEDURESSECTION1OVERVIEW1GOODSSUPERVISEDBYCUSTOMSTHENAMEOFTHEGOODSUNDERTHECUSTOMSSUPERVISION,THEEARLYSTAGEOFTHEENTRYANDEXITSTAGE,THEFOLLOWUPSTAGEGENERALIMPORTANDEXPORTGOODSDECLARATION,INSPECTION,TAXRELEASEBONDEDGOODSFORCUSTOMSCLEARANCESPECIFICTAXRELIEFGOODSFORCUSTOMSCLEARANCEVERIFICATIONTEMPORARYENTRYANDEXITOFGOODSFORCUSTOMSCLEARANCETHEMATERIALPROCESSEDGOODSCLEARANCERECORDVERIFICATION2ELECTRONICCLEARANCESYSTEM1CUSTOMSH883/EDICLEARANCESYSTEM2CUSTOMSH2000CLEARANCESYSTEM3CHINAELECTRONICPORTSYSTEMSECONDGENERALCUSTOMSDECLARATIONPROCEDURESFORIMPORTANDEXPORTGOODS1GENERALIMPORTANDEXPORTGOODSCOLLECTIVELYREFERSTOIMPORTEDGOODSANDGENERALEXPORTGOODSINGENERAL,REFERSTOTHEIMPORTANDEXPORTPAYFORTHEIMPORTANDEXPORTTAXESANDHAVEGONETHROUGHALLTHECUSTOMSFORMALITIES,CUSTOMSCLEARANCEAFTERNOSUPERVISION,THEIMPORTANDEXPORTOFGOODSDIRECTLYINTOTHECIRCULATIONOFTHEFIELDOFPRODUCTIONANDCONSUMPTIONATTENTIONGENERALIMPORTANDEXPORTISNOTEXACTLYEQUALTOGENERALGOODSTRADE2CHARACTERISTICSOFGENERALIMPORTANDEXPORTGOODS1CERTIFICATEOFEXCHANGE2TAXABLEINCOMETAX3THECUSTOMSCLEARANCE3GENERALIMPORTANDEXPORTGOODSHAVEALOOKATTHESCOPEOFALITTLEIMPRESSIONONTHELINEUSUALLYINTHEMULTIPLECHOICELINEP85861SLIGHTCHANGESINGENERALTRADEIMPORTGOODS2GENERALTRADEEXPORTGOODS3TEMPORARILYTRANSFERREDGOODSWHICHARECONVERTEDINTOACTUALIMPORTEDBONDEDGOODS,TEMPORARILYIMPORTEDGOODSOREXPORTEDOUTOFTHECOUNTRY4BARTERTRADE,COMPENSATIONTRADE,IMPORTANDEXPORTGOODS5DONOTAPPROVETHEBONDEDCONSIGNMENTCONSIGNMENTTRADEGOODS6ACTUALIMPORTANDEXPORTGOODSOFCONTRACTEDPROJECTS7SAMPLESOFFOREIGNCOMMERCIALESTABLISHMENTSENTERINGANDSELLINGINCHINA8FOREIGNTOURISTSEXPORTGOODSINSMALLQUANTITIES9SHOPWITHIMPORTEDEXHIBITS10FREEIMPORTATIONOFIMPORTEDGOODS,SUCHASFOREIGNGOODSDONATEDBYFOREIGNBUSINESSMENINECONOMICANDTRADEACTIVITIES2FREETRIALMATERIALSPROVIDEDBYFOREIGNBUSINESSMENINECONOMICANDTRADEACTIVITIES3IMPORTGOODSDONATEDBYENTERPRISESANDINSTITUTIONSOUTSIDECHINATODOMESTICUNITS4GENERALIMPORTANDEXPORTGOODSHAVENOEARLYSTAGEANDNOFOLLOWUPSTAGE,ONLYIMPORTSTAGE,COMPOSEDOFFOURLINKS1DECLARATIONOFIMPORTANDEXPORTGOODS2COOPERATEWITHINSPECTION3PAYTAXESANDFEES4EXTRACTIONORSHIPMENTOFGOODS5GENERALDECLARATIONPLACEOFIMPORTANDEXPORTGOODSNAMELOCATIONGENERALIMPORTGOODSGENERALEXPORTGOODSCUSTOMSIMPORTGOODSOFDESTINATIONCUSTOMSEXPORTGOODSSHIPMENTTHETERMOFP262AND6WITHIN14DAYSFROMTHEDATEOFDECLARATION,THESTARTINGDATEOFTHEDELAYEDTRANSPORTATIONOFTHEGOODSISPOSTPONEDFORTHREEMONTHSFINESISSUEDPAYTAXES15DAYSDEADLINEPOSTPONEDUNTILTHEDATEOFPAYMENTOFTAXCHECK7THETIMELIMITFORTHEDECLARATIONOFTHEEXPORTEDGOODSIS24HOURSBEFORETHEGOODSARETRANSPORTEDTOTHECUSTOMSCONTROLAREAUNTILTHEYARELOADED8GOODSIMPORTEDOREXPORTEDBYELECTRICPOWER,PIPELINESOROTHERSPECIALMEANS,THECONSIGNEEORAGENTOFIMPORTANDEXPORTGOODSORTHEIRAGENTSDECLAREREGULARLYACCORDINGTOTHECUSTOMSREGULATIONS9REPORTINGDATEREFERSTOTHEDATEOFDECLARATIONDATAAREACCEPTEDBYTHECUSTOMSDECLARATION,NOMATTERORPAPERDECLARATIONFORMTOTHECUSTOMSDECLARATIONONELECTRONICDATADECLARATION,CUSTOMSDECLARATIONDATEISTHEDATEOFACCEPTANCEOFTHEDECLARATION1APPLYELECTRONICDATADECLARATIONFORM,SUBMITTHEPAPERDECLARATIONFORM,ORDECLAREONLYBYELECTRONICDATADECLARATIONFORM,DATEOFDECLARATIONWHENTHECUSTOMSCOMPUTERSYSTEMACCEPTSTHEDECLARATIONDATA2ELECTRONICDATAISRETURNEDTOTHECUSTOMSDECLARATION,THECUSTOMSSHALLACCEPTTHEDECLARATIONOFTHENEWDATE3FIRSTPAPERDECLARATION,AFTERTHESUPPLEMENTARYELECTRONICDATA,ORONLYPROVIDEPAPERDECLARATION,CUSTOMSOFFICERSASRECORDEDINTHEDECLARATIONONTHEDATEFORCUSTOMSDECLARATIONDATETHEDAILYAMOUNTOFTHE10DELAYEDPAYMENTIS005OFTHEDUTIABLEVALUEOFTHEIMPORTEDGOODS,ANDTHERMBYUANISTHEUNITOFCOLLECTION,ANDTHEPARTOFWHICHISLESSTHANRMB1ISEXEMPTEDFROMCOLLECTIONSUCHAS5199999YUAN,THECUSTOMSONLYLEVIED51YUAN11PREPAREDECLARATIONDOCUMENTSDECLARATIONDOCUMENTS,BASICDOCUMENTS,IMPORTBILLSOFLADINGEXPORTDOCUMENTSCOMMERCIALINVOICEPACKINGLISTIMPORTANDEXPORTLICENSEFORSPECIALDOCUMENTSHANDBOOKOFPROCESSINGTRADESPECIFICTAXDEDUCTIONANDEXEMPTIONCERTIFICATETHECUSTOMSDECLARATIONFORMOFTHEORIGINALIMPORTANDEXPORTGOODSSHOULDBESUPPLIEDDIRECTLYTOTHECUSTOMSBILLOFCANCELAFTERVERIFICATIONCERTIFICATEOFORIGINTRADECONTRACTPRINCIPLESOFPREPARINGDECLARATIONDOCUMENTSTHEATTACHEDDOCUMENTSBASICDOCUMENTSANDSPECIALDOCUMENTSMUSTBECOMPLETE,EFFECTIVEANDLEGALBUTTHEDECLARATIONMUSTBECOMPLETEDINTRUE,ACCURATEANDCOMPLETETHEDECLARATIONFORMMUSTBECONSISTENTWITHTHEATTACHEDDOCUMENTDATA12BEFORETHEDECLARATIONOFTHEGOODSTHESAMPLINGFOUNDTHATTHEPROBLEMCANBEDIRECTLYRETURNEDIFITINVOLVESPRODUCTINSPECTIONANDQUARANTINESHALLPROVIDETHERELEVANTAPPROVALDOCUMENTS,SHOULDBEINTHESAMPLINGRECORDANDSAMPLINGONTHELISTOFGOODSAFTERTHESIGNATURECONFIRMATION13ELECTRONICDATADECLARATION1TERMINALDECLARATIONMODE2DELEGATEEDIMODE3SELFEDIMODE4ONLINEDECLARATION14THETIMELIMITFORSUBMITTINGPAPERDECLARATIONFORMSANDATTACHEDDOCUMENTSISWITHIN10DAYSAFTERRECEIPTOFTHE“SPOTDOCUMENTS“OR“RELEASEDOCUMENTS“15THECONSIGNEEORCONSIGNEEOFIMPORTANDEXPORTGOODSREQUIRESMODIFICATIONOFTHECUSTOMSDECLARATIONFORM1DUETOTHEMISTAKESOFCU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