(2) arrange the inspection plan. By site customs post concrete time of acceptance inspection, general day arrangements for the second day of the inspection plan.
(3) the customs inspection of goods, the consignee of import goods, the consignor of export goods or its authorized customs declaration shall be present and responsible for moving the goods, assist, opening and re packing the goods. The customs considers it necessary, you can simply open inspection, testing or extraction of complex samples.
(4) inspection, accompanied by staff in the "single" sign the inspection records, confirm.
The supervision of the customs bonded warehouse
Characteristics of bonded warehouse and general warehouse the most different is, bonded warehouse and all the goods under customs supervision and management, non approved by the customs, import and export goods shall be. Operators of bonded warehouses to the owner is responsible, but also to the customs in charge. What are the requirements of customs supervision? According to the provisions of our existing customs regulations:
The 1 bonded warehouses for the storage of goods, should be specifically responsible for, five days before the request to monthly the previous month within the stored goods receiving, pay the deposit, etc. the list submitted to the local customs for verification.
2 the bonded warehouse shall carry on the processing of stored goods, such as the need to change the packing, shipping marks, must be carried out under the supervision of customs.
3 the customs deems necessary, in conjunction with the bonded warehouse managers, mutual locking, namely implement interlocking system. The customs can deploy staff storage into the warehouse check the goods and the relevant account books, when necessary to assign personnel to the bank supervision.
The 4 bonded goods in the customs bonded warehouse where entry, the owner or his agent (such as the owner commissioned bonded warehouse management consisting of bonded warehouse manager to fill in the customs declaration of import goods) three copies of the statement, stamped "bonded warehouse goods" seal, and indicate the goods stored in the bonded warehouse, to the customs declaration, inspection and clearance by the customs later, a retained by the customs, two with the goods cross bonded warehouse. Bonded warehouses shall be after the storage of goods in the customs of single sign on, one of which retained the bonded warehouse, as the main document database, a return of the Customs for the record.
5 owner in a bonded warehouse is located outside the other port of imported goods, the customs shall be provided for transit transport of goods for re export procedures. The arrival of the goods according to the prescribed procedures for storage.
The 6 bonded goods re exported, the owner or his agent shall fill in the export goods declaration and submit three copies of a single type import by the customs endorsement of the declaration, to the local customs for re export formalities, the Customs for verification and real goods match after the signature, a retirement, a back, a with the hand over the goods with customs with the release of goods.
7 stored in the bonded goods in bonded warehouses to be referred to for the domestic market, the owner or his agent must be declared to the customs in advance, submit the license of import goods, customs declaration of import goods and other documents required by the customs, and pay customs duties and product taxes (VAT) or industrial and commercial consolidated tax, customs approval and endorsement only by. With the approval of the customs bonded warehouse document delivery, and the original import cargo declaration form cancellation.
8 pairs of bonded oil used in outside, the international navigation ships and spare parts and spare parts for bonded bonded duty-free repair of relevant foreign products within the time limit, the customs shall be exempt from customs duties and product taxes (VAT) or industrial and commercial consolidated tax.
9 pairs of engaged in processing, feed processing materials bonded warehouse extraction of goods, the goods shall be prior to the approval of the relevant documents, contracts to the Customs for the record registration, and complete processing, into the special customs processing sheet and "bonded warehouse approved by picking a single" in three copies, an approved by the customs deposit, a person retained by the material, a cap signed by the customs clearance delivery after the main chapter. The warehouse manager by the customs endorsement of the requisition approval and deliver the goods to the customs and go through the verification formalities on the strength of.
10 customs import goods for incoming, feed processing to extract, manage in accordance with the provisions of the processing, feed processing, and determine the tax exemption or tax according to the actual processing and export situation.
11 storage period of bonded goods for one year. As a result of special circumstances may apply to the Customs for the extension, but the extension period shall not exceed one year. Bonded goods storage expiration neither re exported and not turn for the import of goods from customs, will sell, the proceeds of treatment in accordance with the "provisions of the Customs Law of the people's Republic of China" in article twenty-first, namely the proceeds, excluding transportation, loading and unloading, storage and other fees and taxes, Shang Youyu section, within one year from the the sale of the goods to the consignee, the application, shall be returned, if nobody applies within the time limit, shall be turned over to the state treasury.
12 goods stored in bonded warehouses occurred shortage during storage, except for force majeure outside, the missing part shall be bonded warehouse managers pay tax liability, and by the customs in accordance with relevant regulations. If a bonded warehouse manager in violation of the customs of the above provisions, should be treated according to "relevant provisions of the Customs Law of the people's Republic of China".
In view of the special nature of the bonded warehouse, bonded goods, the Customs on behalf of the state supervision and management of bonded warehouses and the execution of administrative functions, operators; bonded goods bonded warehouse specific business management services, can be said to be the common customs and operators of bonded warehouse management. The operator must rely on customs well bonded warehouse, therefore must give full cooperation, bonded warehouse