custom8海关报关实务

custom做海关讲的用法-回复尊敬的读者们，今天我将为大家介绍关于使用custom（定制）的海关讲的用法。

在这篇文章中，我将逐步解释custom的含义、海关讲的定义和功能，并提供一些实际案例，帮助您更好地理解它的使用方法。

请跟随我一起来探索custom在海关讲中的重要性和应用吧。

首先，让我们明确custom的含义。

Custom指的是根据个人或特定需求定制制作的物品或服务。

在海关讲的背景中，custom涵盖了一系列根据客户要求制作或提供的专门设计的产品或服务。

这些产品或服务可以包括特定的包装、标签、证书、手册等。

那么，什么是海关讲？海关讲，是指在进出口贸易中，由海关部门提供的用于申报和监管货物的文件或证明。

海关讲以各种形式存在，其中最常见的是出口或入口货物清单。

在海关讲的定义中，custom是一个重要的概念。

它为进出口商和海关部门提供了一种定制的方式，以满足各方的要求和需求。

通过custom，企业和个人能够确保他们的货物符合海关的要求并顺利通过海关监管。

接下来，让我们来看一些实际案例，以更好地理解custom在海关讲中的用法。

假设一家电子产品制造商打算出口他们的产品到一个特定的国家。

该国家对进口电子产品有一些特殊的要求，包括特定的标识、证书和文件。

在这种情况下，制造商可以与海关部门合作，定制他们的海关讲，以满足该国家的要求。

定制的海关讲可以包括特殊的标签和证书，以便海关能够识别和验证货物的合法性。

此外，海关讲还可以包括特定的文件和手册，以帮助进口商了解产品的正确使用和维护。

另一个例子是某家服装公司准备在国际市场上销售他们的产品。

然而，不同国家对于纺织品的进口有各自的规定和要求。

为了确保产品能够通过海关，该公司决定制定定制的海关讲。

这个定制的海关讲可以包括关于纺织材料的详细说明、产品的成分和生产过程，以及必要的测试和质量保证证书。

通过这种定制的海关讲，该公司能够有效地满足各国海关的要求，避免了不必要的障碍和延误。

海关报关实务重点1. 海关报关概述海关报关是指将进出口货物的有关登记、申报、审查、验放、征稽等手续依法办理完毕后，才能进出海关的程序。

海关报关实务是指在海关报关过程中最为重要和关键的事项。

本文将重点介绍海关报关实务的核心内容和注意事项。

2. 报关类别根据不同的进出口货物性质和用途，报关可以分为一般报关、加工贸易报关、保税区报关等。

不同的报关类别有不同的申报要求和手续，对于报关人来说，要根据具体情况选择适合的报关类别，并确保报关相关文件的准备和申报程序的合规性。

3. 报关单据准备报关单据是海关审查申报货物的重要依据，其中包括进出口货物报关单、商业发票、装箱单、装运单、货物运输保险单等。

报关人需要根据海关要求准备和填写相关单据，确保单据的准确性和完整性。

此外，对于特殊货物（如危险品、冷链品等），还需要额外准备相应的特殊单据和证明材料。

4. 商品编码和税则申报商品编码是进出口货物在报关过程中的重要标识，根据不同国家的标准，商品编码可以分为国际商品编码（HS编码）、国内商品编码（GB编码）等。

在报关申报中，要根据具体货物的特征和用途，正确申报相应的商品编码，以确保进出口货物的税费计算和海关监管的准确性。

5. 关税和税率申报关税是进出口货物在海关进出境时需要缴纳的税款，关税率则是根据不同货物类型和国别确定的税率标准。

在报关申报中，报关人需要根据具体情况选择适用的关税率，并正确计算和申报关税金额。

关税的准确申报不仅关系到企业的成本和利润，也是企业合法经营的重要保障。

6. 进出口货物的检验和查验海关对进出口货物有着严格的检验和查验要求，以保障国家的安全和经济利益。

在海关报关实务中，报关人需要根据海关要求及时提供货物的检验和查验材料，并配合海关的检验和查验工作。

同时，报关人还需关注货物的规格、品质和数量等，确保与报关单据的一致性。

7. 特殊货物的特殊要求对于特殊货物，如危险品、冷链品、化妆品等，海关有着特殊的申报和监管要求。

海关报关操作流程（Customs declaration procedure）Customs declaration procedure(press time: 2005-10-11 reading times: 7885)I. overviewCustoms refers to all inbound and outbound means of transport, the person in charge of import and export goods, import and export goods or their agents to the Customs for transport, goods, luggage, postal items and other items whole process procedures and related procedures of entry and exit. In addition to transportation customs here refers to the import and export of goods and articles.Two. Materials neededCustoms declaration documents need to have the following 4 categories:1. Commercial and transport documents(1) importSuch as: Bill of lading (including small bill of lading), commercial invoice, packing list, invoice, insurance, freight, customs proxy contract, certificate of origin and other customs that relevant documents or information necessary to submit the.(2) exportSuch as: loading shipping order, customs declaration, commercial invoice, packing list, verification form of export proceeds, and the ordering contract and other relevant documents or materials that the customs deems necessary to be submitted for inspection.2. The certificate of inspection and Quarantine issued by the competent department of the stateSuch as: Inspection and quarantine entry and exit customs clearance form.3, permit bonded, tax or tax deduction approval documentsSuch as: bonded manual, tax proof, tax certificate.4. Import and export license issued by the relevant administrative departments of the state(1) importSuch as the import license, automatic import license, endangered species import license, import pharmaceuticals customs form and import pesticide registration certificate and bank transporting foreign currency cash entry permits, psychotropic drug import permit, non military gun drug import approval, examination and approval, radio equipment clearance certificate of approval for import of wastes, the veterinary drug import inspection certificate Baiyin, import permit, narcotic drugs import permit, toxic chemicals environmental management notice released, audio-video products permit orsample extraction etc..(2) exportSuch as: export licenses, export licenses, export of endangered species pesticide registration certificate and bank transporting foreign cash exit permit, temporary textile export license, export of cultural relics, the export permit certificate of psychotropic drugs, drug approval, non military gun export of narcotic drugs export permit, audio-video products permit or sample extraction.Three 、 operation processCommissioned by the pre entry unit to send electronic data entry declaration, verification center focused examination to receive receipt printing written declaration to the customs, submit a written document orders, customs inspection, customs (non essential link) to pay taxes, business tax, customs clearance companies extract or shipment.Four, matters needing attention1, enterprises must truthfully declare to the customs, which is the basic principle that must be followed in the process of customs declaration, especially the contents related to the "certificate" and "tax". For example, the name, quantity, specifications, price and price terms of imported and exported goods, country of origin, mode of trade, consumption, country of trade and so on;2, imported goods tax day for delayed declaration of transport declaration fifteenth days from the date of entry, the consignor of export goods shall be authorized in addition to the customs, the arrival of the goods at the customs zone, customs declaration to the Customs at the port of loading 24 hours ago;3, if the consignee of import goods exceeds the prescribed time limit to declare to the customs, the customs shall collect the delay payment for 0.05%/ of the value of imports. If the goods are not declared to the Customs for more than three months, the imported goods shall be taken out of the customs and sold in accordance with the law;4. The customs protects intellectual property rights related to import and export goods and are protected by Chinese laws and administrative regulations in accordance with the law. Including trademark right, copyright and patent right. The consignee and consigner of the import and export goods and their agents shall declare to the customs the intellectual property rights relating to the import and export goods to the customs, and submit the relevant certification documents. Where an intellectual property right holder requests the customs to exercise protection of its intellectual property rights, it shall file it with the General Administration of customs;5, enterprises must fulfill the obligation to pay taxes in accordance with the law. In accordance with the Customs Law, the consignee or consigner of import and export goods or their agent is the taxpayer of the tax on import and export goods. The types of tax levied by the customs include tariff and importtax (tariff, value added tax, consumption tax), anti-dumping duty, late fees, supervision fee, delay payment and so on. Imported goods shall be taxed according to the tariff rates imposed on the date of import declaration by the consignee or his agent. Before the import goods arrive at the customs office for approval and declare in advance, the goods shall be taxed in accordance with the tariff rate stipulated in the means of transport of the goods on the day of entry. The taxpayer shall pay tax within 15 days since the date of issuance of the tax payment of the customs, the customs in accordance with the 0. pay overdue05%/ days levied late fees. Not more than three months to fulfill their obligations to pay taxes, the taxpayer or the guarantor shall accept the following customs enforcement measures: by bank deduct taxes; selling taxable goods to pay taxes according to law; to detain or sell the value equivalent to the tax payable of the goods or other property tax. For the payment of tax arrears incurred should be enforced at the same time;6. customs found little sign or levied taxes, shall pay taxes or customs clearance within 1 years, to the taxpayers levied. The customs may, within 3 years, be subject to the levy or omission of the tax payer due to the violation of the provisions of the taxpayer. The customs duties shall be refunded immediately after the customs have found the tax. The taxpayer may request the customs to return the goods within 1 years from the date of payment of the tax;7. determine the dutiable value of import and export: thedutiable value of import and export goods, determined by the Customs on the basis of the transaction value of the goods review, the price can not be ascertained, the dutiable value by the customs according to the appraisal of "valuation method". The dutiable value of import goods shall include the price of the goods, to the territory of unloading transportation, insurance and related fees; the dutiable value of export goods, including goods shipped to domestic output locations before the loading of transportation and related fees and insurance fees, tax deduction of export tariffs. The customs may negotiate price with the consignee and consigner of the import and export goods;8. royalties on import goods: royalties refer to the fees paid by the buyer of the import goods for the use of patents, trademarks, proprietary technologies, copyright protection works and other rights. When royalties are related to imported goods,And the payment of the charges is a condition for the import of the goods to the territory, which shall be included in the dutiable value of the imported goods. The price paid for the import of goods shall not be included in the fees paid for the use of the goods for the import of goods within the territory of the country, or the fees for technical training and overseas inspections, as specified by the customs, and separately;9., enterprises or their customs declaration, you must bring the customs declaration card issued by the customs.Operation procedure of goods export inspectionFirst, fill out the inspection certificate of outbound goodsIn the "exit" fill in the declaration form of goods Chinese name, H.S CODE, origin, value and other related information, and HS encoding is the choice of key fill in the declaration form, how can HS according to the actual situation of the goods for encoding, HS encoding which requires an understanding of the characteristics of the goods, use and shape of effective information search in the customs commodity encoding corresponds to the book (such as the floor, is generally based on the floor or composite wood floors to the division of H.S CODE). It is composed of ten digits for the commodity encoding, top two is the two chapter, is heading, six is to find the correct item, HS encoding, you can find the goods of the units and the corresponding regulatory conditions, according to the H.S. ten bit encoding can check the goods regulatory conditions. (code of regulatory conditions see another post, "2007 latest customs regulatory conditions code list")Two, documents required for inspectionDocuments required: packing list, invoice, contract, Inspection Certificate (original), inspection unit, commodity inspection registration number. The packing list and invoice of the inspection declaration may be duplicates,After the customs clearance inspection or replacement Pingtiao (for the owner to make inspection in different places in the local port required for customs clearance form) or replacement vouchers (provided, for the owner for inspection in the localbut we need to play a single inspection, the commodity inspection bureau to change orders, and other requirements of the customs) and the customs documents go to the customs import declaration for single handed.Three, off-site inspection and port inspection(a) do off-site inspection: inspection at the local factory finish after direct customs clearance, customs clearance and then directly; another a slip, the slip fax to the broker, and then to the Commodity Inspection Bureau for customs clearance.(two) inspection at the port: after the goods have been sent to the site, the customs broker will submit a full set of inspection documents to the customs, and make an appointment with the commodity inspection staff one day ahead of time, and the surveyor will arrange the time to inspect the goods at the site. If no problem, the general three days can be completed.Four, inspection time(1) export inspection: the goods arrived at the site before the ship opened, at least one day before this period of inspection. If the goods need to be examined, the goods can be completed at least two days after the arrival of the goods. Therefore, exporters must grasp the delivery time.(two) import inspection: when the goods arrive at the port of destination, they can be examined after receiving the bill of lading. It will take about one day to finish the inspection. For imported goods, if necessary, almost every commodityinspection must be checked or checked.Five, commodity inspection content(a) for inspection of goods: inspection is completed, a phytosanitary certificate or food hygiene certificate etc.. Confirm with the customer whether the certificate is required, and if not required, you can not. When the goods arrive at the port of destination, some countries do not have the certificate, the consignee will not be able to clear the customs, at this time the shipper can not re apply in port,Dalian commodity inspection bureau is not allowed to re submit.(two) check the packing: mainly for wooden packaging, for fumigation purposes, but must label before fumigation. Go to Europe and the United States, Australia goods wood packaging must be processed wood, do not bark, with a worm hole. Otherwise, to the port of destination will have trouble: first, buckle cabinet, two, demolition cabinets, three, wood to re work fumigation, and finally have to pay a fine.Six. Fumigation:If the export goods packaging is the natural wood packaging, according to the export country of destination and mark IPPC, for example, exports to the EU, the United States, Canada, Japan, Australia and some other countries if the package of the goods for softwood packaging, it must do fumigation. For now Dalian area more standardized fumigation, fumigation fumigation of container number according to the team, is also the goods tothe site, by a professional team in the packaging fumigation on IPPC logo.(Declaration) fill in the contact form above the fumigation display customer name, number, country, use medicine, (fumigation team) label (about half), fumigation (24 hours), powder (4 hours).(a) can be divided into fumigation fumigation and fumigation FCL LCLFCL fumigation:1. do not need to add "IPPC" logo, the arrival of the goods at the site directly after packing, fumigation fumigation notice team, according to the different scales of different spray fumigation medicament, divided into CH3BR, PH3, if the customer has no special requirements, fumigation team CH3BR spraying agent, fumigation for 24 hours.2., need to add "IPPC" logo: goods sent to the site, first fell to the site, notify the customs declaration of goods landing position,The fumigation team will put "IPPC" on the front and back of each package and then pack the site. Then fumigated.3., fumigation of the package: to the customs declaration of the inspection documents for inspection, and then specifically for packaging fumigation.LCL fumigation:Fumigation of LCL goods can be fumigated in the same container, but four conditions must be met at the same time:1. the same destination,2. of the same country,3. of the same voyage,4. in the same Commodity Inspection Bureau(two) some requirements and charges of fumigation1., fumigation time: fumigation must reach 24 hours, after fumigation, fumigation team on the cabinet door with skeleton mark fumigation logo. 24 hours later, fumigation team will signs off, shedding 4 hours, and then we can arrange in. If the poison time is not enough, the door will be closed and may cause damage to the goods. There are a total of three teams in Dalian fumigation site work, more work, so the best two days ahead of time fumigation insurance, for export required inspection of goods, the goods have sent to the site in the late shipment two days before the cut-off time set.2. requirements on packing: wooden packing not bark and bug. If the wooden packing bark, general customs broker will help customers will bark shoveled away; if there is a bug, you need to inform the shipper to change the packing. After fumigation, if you require a fumigation certificate, for the port of destination import customs clearance, the goods are not available after the filling. (advising clients to pass this card).1) label contentIPPC, that is, the international organization for plant protection treaty, according to the Announcement No. fourth of the General Administration of quality supervision, inspection and Quarantine of China in 2005,Since March 1, 2005 exports to the European Union, the United States, Canada, Australia and other countries with wooden packaging goods, its wooden packaging should be stamped with IPPC special logo. (plywood, chipboard, fiberboard, etc)2) fill out the fumigation contact list and be fumigated until the quarantine officer signs it. Otherwise, the fumigation team will not be fumigated.3) fumigant: CH3BR (in general)4) when filling out the inspection form, if the goods need to be marked, fill in the "remarks".5) import inspection: at the port of destination, the goods can be examined and declared in the form of a bill of lading. For import goods, inspection must be made.PS: the fumigation certificate will have all the requirements of the different countries and regions, such as some just need to see Chinese issued by the Commodity Inspection Bureau inspection fumigation certificate can be, and not to see whether the detection has done so fumigation, there are pay, that is to buy single commodity inspection. In the Pearl River Delta region, many companies will pull the goods to Shenzhenexports, because in Shenzhen export customs declaration has great convenience, and inspection certificate also has a lot of flexibility.Note: the 25 EU Member States: Belgium, Denmark, Britain, Germany, France, Ireland, Italy, Luxemburg, Holland, Greece, Portugal, Spain, Austria, Finland, Hungary, Malta, Poland, Sweden, Estonia, Latvia, Lithuania, Slovenia, Czech, Slovakia, Cyprus。

海关报关实务第四章1. 概述本章主要介绍海关报关实务的相关内容，包括报关要求、报关申报流程和报关单据等方面。

海关报关是指进出口货物经海关海关审批，按照法定程序办理手续，由海关核定后，准予货物的进出口。

正确的报关实务操作对于企业的进出口业务具有重要意义，可以减少出错率，提高申报效率。

本章将详细介绍海关报关实务的要点和注意事项。

2. 报关要求2.1 报关品目分类海关对进出口货物进行分类，并给予不同的关税税率和监管要求。

对报关品目进行正确分类非常重要，影响到关税缴纳和货物进出口的顺利进行。

企业在进行报关申报时，需依据海关的分类要求，正确分类货物品目。

2.2 报关资料准备报关申报需要准备一系列必要的资料，包括进出口货物的发票、合同、装箱单、提单等。

企业在报关前应妥善保管这些资料，并按要求提供给海关。

报关资料的齐全和准确性对于海关审批和货物放行起到至关重要的作用。

3. 报关申报流程3.1 报关申请企业需要向海关提出报关申请，填写相关的申报表格，并提交给海关。

申报表格包括报关单、进口货物报关单、出口货物报关单等。

报关申请的内容必须真实准确，不得有虚假信息。

3.2 报关审核海关对报关申请进行审核，核对申报的货物品目、数量、价值等信息与实际情况是否相符。

如有误差或疑点，海关会进一步核实并要求企业提供相关证明材料。

3.3 报关放行经海关审核并确认无误后，海关会批准报关申请，并予以放行。

此时，企业可将货物从海关提货，进一步办理相关的清关手续，使货物正式进出口。

4. 报关单据4.1 报关单报关单是企业进行报关申报的主要单据，其中包括报关商品的品目、数量、价值等重要信息。

报关单需要由企业填写并提交给海关，海关会根据此单据进行审核和放行。

4.2 进口货物报关单进口货物报关单是企业进口货物时需要填写的单据，包括进口货物的详细信息和进口计划。

海关根据进口货物报关单来核对货物的进口情况，并审批报关申请。

4.3 出口货物报关单出口货物报关单是企业出口货物时需要填写的单据，包括出口货物的详细信息和出口计划。