When the export goods are declared in the Customs declaration link, the Customs declaration often needs to be revised because of the declaration error of the Customs declaration, which may not only delay the shipping date, but also may be handed over to the subsequent disposal link, both wasting energy and financial resources.
What are the common wrong declaration points in the export Customs declaration during the declaration process? Did you pay attention to avoiding these 'pits' when filling out the report?
01 Price and currency value
It is specified in the Specification of the Customs of the China for Filling in the Customs declaration for Import and Export Goods that the total price shall be filled in the total price of the goods actually traded under the same item number. If there is no actual transaction price, fill in the value of the goods. The currency system shall be filled in according to the "Currency Code Table" specified by the customs. If there is no actual transaction currency in the "Currency Code Table", the actual transaction currency shall be converted into the currency listed in the "Currency Code Table" based on the foreign exchange conversion rate on the declaration date.
Common error analysis:
① The Decimal separator of the total price was incorrectly declared, for example, 54643.68 dollars was wrongly written as 5464368 dollars.
② Write one more digit in the total price, such as $24248 being mistakenly written as $248248.
③ Currency system declaration error, such as USD being mistakenly written as RMB.
Due to the potential impact of incorrect statistical price declaration on export tax refund management and customs supervision order, it has become the main error area for the transfer of anti smuggling clues. When declaring, attention should be paid to the accuracy of price and currency declaration.
02 Gross and Net Weights
The gross weight of exported goods is calculated based on the sum of the actual weight of the goods themselves and the weight of their packaging materials.
The net weight of exported goods is calculated based on the actual weight of the goods themselves.
Common error analysis:
① Logic error: for example, the sum of the weight of the sub items in the table body of an enterprise's Customs declaration does not match the net weight in the header of the Customs declaration.
② The gross and net weights are inverted.
03 Quantity and Unit
The Specification for Filling in the Customs Declaration Form of the China for Import and Export Goods clearly states that the quantity and unit shall be filled in three lines. In the declaration of export Customs declaration, the line of statistical quantity shall fill in the quantity and unit according to the legal Unit of measurement of import and export goods, and the legal Unit of measurement shall be subject to the Unit of measurement in the Catalogue of Statistical Commodities of the Customs of the China.
If the second legal Unit of measurement is listed, fill in the quantity and unit in the second line according to the second legal Unit of measurement. If the second Unit of measurement cannot be determined, the second row is blank.
The Unit of measurement and quantity of the transaction shall be filled in the third line.
Common error analysis:
① Inconsistency between the unit of quantity filled in and the actual unit of quantity of goods leads to declaration error: for example, an enterprise declared 4 sets of export units of quantity of products, but in the subsequent VAT invoice, the unit of quantity of this product is 12 pieces, and the inconsistency between the unit of quantity in the Customs declaration and the VAT invoice leads to the obstruction of export tax rebate.
② The legal and second units failed to declare in accordance with the provisions of the Catalogue of Statistical Commodities of the Customs of the China.
04 Final destination country
Report the final actual consumption, use, or further processing and manufacturing of known import and export goods in the final destination country (region).
Direct transportation of goods without passing through a third country (region), with the destination country (region) as the final destination country (region); For goods transported through a third country (region), the final destination country (region) is the country (region) to which they are transported.
If the final destination country (region) of the same batch of import and export goods is different, fill in the final destination country (region) separately. When the final destination country (region) of import and export goods cannot be determined, the final destination country (region) shall be the country (region) to which they are transported as much as possible.
Select and fill in the corresponding (region) name and code according to the "Country (Region) Code Table" stipulated by the customs.
Common error analysis:
In the export Customs declaration, under the general trade mode, China (142), which is filled in by the final destination country, has a declaration logic error.
05 Tax Collection Method
According to the "tax collection and exemption certificate" issued by the customs or relevant policies and regulations, the corresponding tax collection and exemption methods in the Code Table of Tax Collection, Reduction and Exemption Methods specified by the customs shall be selected for each commodity listed in the Customs declaration.
The Customs declaration for processing trade goods shall be filled in according to the tax collection and exemption regulations recorded in the Manual of Processing Trade; If the exemption regulations recorded in the Processing Trade Manual are "deposit" or "guarantee letter", fill in "full exemption".
Common error analysis:
Pay attention to the logical relationship between regulatory methods and tax collection methods.
① The export declaration supervision method of a certain enterprise is "import matching", but the filing number is "empty", which is inconsistent with the logic. In fact, the supervision method of the enterprise is "general trade".
② The export declaration and supervision method of a certain enterprise is "bonded warehouse goods", but the tax exemption method is declared as "taxation according to regulations" (customs code 1). In fact, the tax exemption method of the enterprise should be "full exemption" (customs code 3).
③ If a certain enterprise does not directly return the goods and the tax has been deducted, the nature of the tax collection should be filled in as fully exempt (customs code 3). This situation does not meet the tax exemption conditions, and the actual tax collection should be filled in as per regulations (customs code 1).
Summary:
Through the above contents, we have a certain understanding of the common errors in the declaration of export Customs declaration. When declaring export goods, we should focus on proofreading key items to ensure the standardization and accuracy of the declaration of export goods Customs declaration.
Source: Souhang Network
