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Two-Step Declaration Reform of Declaring
Two-Step Declaration Reform of Declaring

Two-Step Declaration Reform of Declaring

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Product Description


Lawyer Wang Jianlin, co-partner of Deheng Lawyers Group, senior partner of Beijing Deheheng (Guangzhou) Law Firm, and Master of Law from Zhongshan University. He has worked in the customs for 13 years and is a customs public lawyer.

On August 1, the General Administration of Customs issued the "Notice on Launching the "Two-Step Declaring" Reform Pilot" (No. 127 of the 2019 of the General Administration of Customs), and carried out a pilot reform of the "two-step declaration" of imported goods in some customs. In order to make the import and export enterprises understand the contents of the announcement more intuitively, the following is a brief summary of the main points.

01

"Two-step declaration" concept

The so-called "two-step declaration" is divided into two steps: "summary declaration" and "complete declaration". It is the first step of the enterprise to submit the goods after the summary declaration, and the second step, the enterprise completes the complete time within the specified time. declare.

02

Declaration process

The first step is a summary report. Enterprises must first confirm the following three attributes of imported goods: first, whether they are prohibited or restricted imports; second, whether they are commodities subject to inspection and quarantine as stipulated in the legal inspection catalogue; Paying Taxes.

After confirmation, for those items that are not subject to the prohibition control and are not subject to legal inspection or quarantine, declare 9 items [domestic consignee and consignor, mode of transport/transportation name and voyage number, delivery number, supervision method, commodity number (6 digits), product name, quantity and unit, total price, country of origin (region)], and confirm the two items involved in logistics [gross weight, container number], taxable must select the required guarantee record number; For the control of the restricted limit, it is necessary to increase the declaration of 2 items [license number/attached certificate code and accompanying certificate number, container product item number relationship]; 5 items to be declared for additional inspections or quarantine according to law [product qualification ( Productlicense/approval/recording), commodity number (10 digits) + inspection and quarantine name, cargo property, use, container commodity item number relationship].

The second step is complete declaration. The enterprise needs to complete the complete declaration within 14 days from the date of declaration of the entry of the means of transport, and handle other customs clearance procedures such as paying taxes. If you do not report on time, you may incur additional costs and legal liabilities such as demurrage.

03

Applicable enterprise scope

According to the announcement, the import and export enterprises whose credit rating is general credit or above can apply the [two-step declaration". It should be said that the range of beneficiary enterprises is very wide. Except for untrustworthy enterprises, most enterprises can apply.

04

Applicable port range

As it is still in the pilot stage, Guangdong Province is temporarily limited to Shenzhen Customs, Shekou Customs and Huangpu Customs under the New Port Customs and Suidong Customs. Other provinces include Manzhouli Customs under the 18th Customs. Hangzhou Customs is under the jurisdiction of Qianjiang Customs in Xiasha and Zhoushan Customs. Ningbo Customs is under Meishan Customs. Qingdao Customs is affiliated to Yantai Customs Port Office and Airport Office. In accordance with established practice, experience should be extended to other customs areas after a period of trial.

05

Applicable business scope

The majority of enterprises should pay attention to the fact that the pilot of the announcement is limited to imported goods, excluding export goods. Secondly, for enterprises in the processing trade and customs special supervision areas, when the goods declaration of the bonded supervision place is used to carry out the [two-step declaration" in the second phase of the system, the first step of the summary report does not use the bonded checklist. The second step of the complete declaration link declaration form is generated by the bonded nuclear check list according to the original model. In addition, the [two-step declaration" model is not applicable to the customs clearance business.

06

What you need to do before the company declares

(1) Confirmed work. As mentioned above, enterprises should confirm whether imported goods are prohibited or not, whether they are legal inspection products, and whether they need to pay taxes. In particular, it is necessary to do a good job of confirming whether taxation is required. If the tax is not required to be paid when the summary is filed, and the tax is confirmed when the full declaration is made, the enterprise must delete the re-report and increase the cost and risk.

(2) The work of paying taxes. For taxable goods, the enterprise needs to submit a tax guarantee filing application to the customs customs function department directly under the registered place in advance; the guarantee amount can be recycled according to the payment of the enterprise tax. Therefore, enterprises should take the initiative to use tax guarantees such as bank and financial institution tax guarantees and customs insurance guarantees.

(3) The work of the documents. According to the declaration requirements of the announcement, the goods involved in the management of the licenses need to be applied in advance, and the regulatory documents involved must have been verified by the network.

In general, the "two-step declaration" is a further optimization of the business environment measures after the implementation of the State Council's "distribution service" deployment and the "self-reporting and self-payment" reform measures. The core is to minimize the time of staying in imported goods, reduce the operating costs of enterprises, and realize the forward and backward movement of customs supervision space under the protection of the taxation and risk control departments at all levels of the customs. This is the direction and trend of customs deepening business reform.

The announcement was made on August 24, 2019, and the existing reporting model was retained during the pilot period, which is a voluntary option. Under the premise of fully assessing the risk of customs clearance compliance, enterprises can actively try new customs clearance mode in combination with their own business conditions and characteristics, and lay a leading foundation for improving their own competitiveness.


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