The General Administration of Customs re-revises the "Guidelines for the Customs Declaration of Customs Imports and Exports of China Customs"

General Administration of Customs
announcement
No. 52 of 2008
On the Revision of the "Guidelines for the Customs Declaration of Import and Export Customs Declaration Form of the People's Republic of China
[Legislative type] Customs regulatory documents
[Content Category] Others
【Number】 General Administration of Customs Announcement No. 52 of 2008
[Administrative Authorities] General Administration of Customs
【Published Date】2008-8-4
【Effective Date】2008-8-4
【Effectiveness】[Valid]
[effectiveness description]
In order to standardize the reporting behavior of the import and export consignors and importers, and unified the import and export declaration forms for customs declarations, the General Administration of Customs complied with the “Guidelines for the Customs Declaration of Import and Export Customs Declaration of the People's Republic of China Customs” (No. 34 Announcement of the General Administration of Customs of the People's Republic of China in 2004 ) was revised again. The revised normative text and related contents are hereby announced as follows:
1. This revision supplements the contents of customs declarations scattered in relevant documents since 2004. According to the announcement issued by the General Administration of Environmental Protection, the General Administration of Customs and the General Administration of Quality Supervision, Inspection and Quarantine of the People's Republic of China on the 47th Announcement of 2005, the General Administration of Environmental Protection and the General Administration of Customs of the People's Republic of China No. 46, 2005, General Administration of Customs, No. 69 Announcement of 2005, General Administration of Customs, 2006, No. 16, Announcements Nos. 37, 43 and 64, Announcement No. 24 of 2007 of the General Administration of Customs, Announcement No. 4 of the General Administration of Customs of the People's Republic of China, Decree No. 156 of the General Administration of Customs, and other relevant documents on the import and export of the Customs of the People's Republic of China The requirements for filling in the relevant sections such as "record number", "transport method", "attached documents", and "marking weights and remarks" in the "Customs Declaration Form" have been adjusted accordingly.
2. In view of the gradual withdrawal of the customs H883 system, this revision has withdrawn the requirements concerning the customs declaration of the H883 system and the “Customs No.” and “Import date” in the “Customs Import/Export Customs Declaration Form of the People’s Republic of China”. /Export Date, "Declaration Date", "Transportation Name", "Shipping Bill Number", "Container No.", "Freight", "Premium", "Miscellaneous Charge", "Attached Documents", "Marking Weights" The specifications for "and remarks" and "filling dates" were separately specified.
The revised “Code for Customs Declaration of Customs Imports and Exports of the People's Republic of China” was implemented on October 1, 2008. The General Administration of Customs published the 34th bulletin in 2004, the 69th bulletin in 2005, and the 4th bulletin in 2008. At the same time abolished. The original printed “China Customs Import/Export Customs Declaration Form” can still be used.
Special announcement.
Attachment: Specification for Customs Declaration of Import and Export Customs of the People's Republic of China
General Administration of Customs
August 4th, 2008
annex:
Customs of the Customs of the People's Republic of China Import and Export Customs Declaration Form
In order to standardize the reporting behavior of the consignors and consignees of import and export goods, unified import and export customs declaration requirements, and ensure the data quality of customs declarations, this standard is formulated in accordance with the "Customs Law of the People's Republic of China" and relevant regulations.
The "Customs Declaration for Customs Imports/Exports of the People's Republic of China" uses the "customs declaration form", "import declaration form" and "export declaration form" in this specification.
The specifications for each column of the customs declaration are as follows:
First, pre-input number
This column is used to fill in the numbers of pre-recorded customs declarations. The pre-input numbering rules are determined by the Customs that accepts the declaration.
Second, the customs number
This column indicates the number of the customs declaration form when the customs accepts the declaration. A declaration form corresponds to a customs number.
The Customs declaration number of the customs declaration is 18, among which the first 1-4 are the numbers of the Customs that accepted the declaration (the Customs code in the Customs code table) and the 5-8th is the Gregorian year for which the Customs accepts the declaration. The 9-digit mark is for imports and exports ("1" is an import, "0" is an export; the centralized declaration list "I" is an import, "E" is an export), and the last 9 digits are sequential numbers. During the transition from the customs H883/EDI customs clearance system to the H2000 customs clearance system, the following 9-digit numbering rules are the same as those of the H883/EDI customs clearance system, that is, 1-2 digits are the numbers of customs declarations accepted (Customs Code “Region Code List” The last two digits of the corresponding customs codes in China), the third one is the last digit of the four digits of the Gregorian calendar year for customs declaration, and the last six digits are sequential numbers.
Third, import port / export port
This column should be based on the customs of the port where the goods are actually entering or leaving the country, and fill in the name and code of the customs of the corresponding port in the “Region Code Table” stipulated by the Customs. The special situation requirements are as follows:
Imported goods to be transported for customs clearance shall fill in the customs name and code of the place of entry of the goods, and the goods to be exported for customs clearance shall fill in the customs name and code of the place of departure of the goods. Cross-departure area deep-processed carry-over goods under the supervision of transit modes of transport, export declaration forms fill in the customs name and code of the place of transfer, and import declaration form fills in the customs name and code of the place of transfer.
The goods transferred and transferred between different customs special supervision areas or bonded supervision sites, and the customs name and code where the special surveillance area or bonded supervision site is located.
For other goods that do not actually enter or leave the country, fill in the name and code of the customs that accepts the declaration.
Fourth, the record number
This column is used to fill in the "Handbook of Customs Processing Trade of the People's Republic of China", the electronic account book and its sub-registers (hereinafter collectively referred to as "the Customs of the People's Republic of China") issued by the customs when processing the processing trade contract records or the procedures for the examination, approval, deduction, and tax exemption filing and approval of Customs. "Processing Trade Manual", "Import and Export Goods Exemption Tax Certificate" (hereinafter referred to as "Levy and Exemption Certificate") or other record approval documents.
A customs declaration is only allowed to fill in one record number. Specific requirements for reporting are as follows:
(1) For the goods under processing trade, except for a small amount of low-value auxiliary materials, the “Processing Trade Manual” is not used according to the regulations and the taxation for domestic sales is carried out by the follow-up tax supervision method, and the “Processing Trade Handbook” number is filled in.
For the use of remote direct declaration sub-registers and off-site deep processing export export sub-registers for customs declaration at foreign ports, the column number should be reported in this column; local direct declaration sub-registers and local deep processing carry-over sub-volumes shall be restricted to local customs declarations. The column number shall be reported in this column.
If a finished product of processing trade is transferred to a tax-reduced or exempted import goods with the “Exemption Certificate for Taxation and Exemption”, the import declaration shall fill in the “Exemption Tax Exemption Certificate” number, and the export declaration shall fill in the “Processing Trade Manual” number.
For the carry-forward, transfer-in and transfer-out of processing trade equipment, the enterprises shall fill in import and export customs declaration forms respectively, and fill in the "Processing Trade Handbook" number in the column of "Logging Number" of the customs declaration form.
(2) Customs declarations involving the examination, approval, deduction, and tax exemption for filing for examination and approval, and the "exclusion tax exemption certificate" number should be filled in.
(3) Declarations concerning the implementation of the online management of certificate of origin (CEPA in Hong Kong, CEPA in Macao, the same below) under the Preferential Trade Agreement, and submit the certificate of origin code "Y" and the certificate of origin number.
(IV) Exports of goods subject to tax refund and exemption, and the number of the “Confirmation of Consigned Return of Imported Goods Concerning Tax Reduction and Exemption” shall be filled in; the import of tax-exempt goods for tax-exempt goods shall be filled in, and the number of the “Notice of Tax Compensation for Tax Exemptions and Tax Exemptions” shall be filled in; (Transfer in), and fill in the serial number of the “Exemption Certificate for Taxation and Exemption”; the corresponding carry-over export (transfer), and fill in the serial number of the “Letter of Importation of Imported Goods Reducing Tax Exemption”.
(5) Declarations concerning the auto parts and components that constitute the characteristics of the vehicle, and the Q book number of the record.
V. Contract Agreement Number
This column indicates the number of import and export goods contracts (including agreements or orders).
6. Import Date/Export Date
The date of import declares the date of entry into the country by the means of transportation of the imported goods.
The date of export refers to the date of departure formalities for the means of transport that carries the exported goods. This column is for the customs to issue a combined declaration of customs declaration and is exempted from reporting at the time of declaration.
No actual entry/exit declaration form is used to fill in the date of customs declaration.
This column is an 8-digit number in the order of year (4 digits), month (2 digits), and day (2 digits).
VII. Reporting date
The filing date refers to the date on which the customs accepts the declaration data of the consignor or consignee of import and export goods and the entrusted declaration enterprise. If the application is filed in electronic data declaration form, the filing date is the date recorded by the Customs computer system when it accepts the application data. In the case of a paper declaration, the filing date is the date on which the customs accepted the paper declaration form and registered the customs declaration form.
The reporting date is 8 digits and the order is year (4 digits), month (2 digits), and date (2 digits). This section is exempted from reporting when it is filed.
Eight, business units
This section describes the names and customs registration codes of Chinese legal entities, other organizations or individuals that have been registered with the customs and have signed and executed foreign trade contracts with foreign countries.
The special requirements for filling are as follows:
(1) Where the signatories and executors of the import and export goods contract are not the same enterprise, the enterprise that fills out the contract shall be filled in.
(2) If a foreign-funded enterprise entrusts import and export enterprises with imported investment equipment or articles, it shall fill in the foreign-invested enterprise, and indicate in the mark weights and remarks column "Appointment of an import and export enterprise for import".
(3) Customs agents who have the qualification for customs declaration shall act as agents for other import and export companies to apply for import and export declaration procedures, and fill in the names of the import and export companies entrusted with the customs and the customs registration codes.
Nine, receiving units / delivery units
(1) The name of the final consumption and use unit of the receiving unit that fills in the known imported goods within the territory, including:
1. Units that import goods from abroad.
2. The company that entrusts import and export companies to import goods.
(2) The name of the unit of production or sales of the export goods within the territory of the shipper, including:
1. Self-export units.
2. The company that entrusts the import and export companies to export goods.
(3) Receiving and shipping units that have codes for customs registration or processing enterprises, and their names and codes should be reported in this column; if they are not coded, their Chinese names should be reported. For goods managed by the "Processing Trade Manual", the units for collection and delivery of customs declarations shall be consistent with the "operating enterprises" or "processing enterprises" of the "Processing Trade Manual"; the units for collection and delivery of customs declarations for tax reduction and exemption goods shall comply with the The "Application Unit" of "Legal Exemption Certificate" is the same.
X. Application Unit
For self-declaration, the name of the import and export enterprise and the customs registration code are filled in this column; when entrusted with customs declaration, this column shall fill in the name of the customs declaration enterprise approved by the Customs and the customs registration number.
This column also includes the relevant sections of the declaration form at the bottom left of the declaration form to fill in the relevant information of the applicant, including the customs declaration officer, the address of the customs declaration entity, the zip code and the telephone number.
XI. Mode of Transportation
The means of transportation include the actual mode of transport and the special modes of transportation prescribed by the Customs. The former refers to the mode of transport of goods actually entering or exiting the country, and is classified according to the means of transport used for entry or exit; the latter refers to the mode of transport of goods that does not actually enter or leave the country. Flow classification.
This column should be based on the actual mode of transport of goods into or out of the country or the type of goods in the country, in accordance with the Customs regulations "mode of transport code" to select the appropriate method of transportation.
(a) The special conditions to fill in the report are as follows:
1. Non-email inbound and outbound express cargoes shall be reported according to the actual mode of transport;
2. The goods carried by inbound and outbound passengers shall be reported in accordance with the means of transport carried by the passengers;
3. The goods imported and transited for customs clearance shall be reported in accordance with the means of transport where the goods are delivered to the place of entry, and the goods for export and transit shall be reported in accordance with the means of transport of the goods leaving the place of departure.
4. Do not re-export (inbound) and stay in the territory (outside) sales of inbound and outbound exhibits, leave items for sale, etc., fill in the "other transport" (Code 9);
(2) The requirements for completing the importation and exportation of goods without inbound or outbound goods are as follows:
1. Domestic non-bonded areas are shipped into the goods in the bonded area and the goods are returned from the bonded area, and the "non-bonded area" (code 0) is filled in;
2. The bonded area is shipped to domestic goods in the non-bonded area, and the "bonded area" is filled in (code 7);
3. Environmental storage into export supervision warehouses and export supervision warehouses to retract warehouses, fill in the "supervisory warehouse" (code 1);
4. Bonded warehouse transfers domestic goods and fills in "bonded warehouse" (code 8);
5. From the bonded logistics center in China to the center or from the center to the goods outside the domestic center, fill in the "Logistics Center" (code W);
6. The goods imported into the park from the bonded logistics park within the territory or shipped from the park to the outside of the park shall be reported as "Logistics Park" (Code X);
7. Export goods from the bonded port area of ​​the bonded port area to the port area (excluding direct access) or from the port area to the outside of the port area (excluding direct access), and fill in the "bonded port area" (code Y), and the comprehensive bonded area shall be reported as a bonded port area.
8. From the Domestic Export Processing Zone and the Zhuhai-Macao Cross-Border Industrial Zone Zhuhai Park (hereinafter referred to as the Zhuhai Park), transported into the Processing Zone, Zhuhai Park, or from the Processing Zone and Zhuhai Park to the goods outside the territory, the foreign enterprises fill in the “Export Processing Zone”. "(Code Z), regional enterprises fill in "other transportation" (code 9);
9. The goods imported into the Hong Kong-Shenzhen-Hong Kong Western Corridor Port Area shall be filled in the "Special Border Customs Operation Area" (Code H);
10. For other domestic circulating goods, fill in “other transportation” (code 9), including circulation of goods between special supervision areas, transfer of goods, transfer of goods between special supervision areas and bonded supervision sites, and processing trade outside special supervision areas. Material Carry-over, Deep Processing Carry-over, Domestic Sales and other goods.
Twelve, vehicle name
This column is used to indicate the name or number of the transport vehicle that enters or exits the shipment. The content of the report shall be consistent with the corresponding contents listed in the manifest (cargo list) declared by the transportation department to the customs. Specific requirements for reporting are as follows:
(1) The following requirements for completing the customs declaration formalities for entry and exit declarations directly in and out of the country or in the customs clearance mode of “reserve by local authorities, check and release at the port” are as follows:
1. Water transport: fill in the ship number (the number of small ships from Hong Kong and Macau is the number of the supervision book) or the name of the ship.
2. Road transport: fill in the domestic number of the license plate for the cross-border transportation vehicle, Shenzhen Customs declaration form for customs declaration, fill in the domestic license plate number + "/" + "early declaration."
3. Rail transportation: Fill in the car number or transfer number.
4. Air transportation: fill in the flight number.
5. Mail transport: fill in the postal parcel number.
6. Other transportation: Fill in the name of the specific transportation method, such as: pipelines, livestock, etc.
(b) The declaration requirements for customs declarations for trans-shipment of goods are as follows:
1. import
(1) Water transport: Direct transfer, advance customs declaration, "@" + 16-digit transshipment declaration pre-enrollment (or 13-digit laden list number); transit to fill in the English vessel name entered.
(2) Railway transportation: Direct transfer, advance declaration, and “16” pre-registered entry for the 16-digit transshipment declaration;
(3) Air transport: Direct transfer, early declaration, declaration of "@" + 16-digit transshipment declaration pre-input number (or 13-digit laden list number); transfer to fill in "@".
(4) Highway and other transportation: Fill in the "@" + 16-digit transshipment declaration pre-recorded number (or 13-digit lading list number).
(5) The above modes of transportation use the advance customs declaration cargo of the Cargo List of Guangdong area to fill in the "@" + 13-digit cargo list number.
2. Export
(1) Water transport: Non-transit report "@"+16-digit transshipment declaration pre-signed (or 13-digit laden list number). If multiple declarations need to be cleared through a transit slip, the transport name field should be marked with "@".
Transshipment of goods, domestic waterway transport to fill in the name of the barge; domestic rail transport to fill in the name of the car (4 customs clearance code + "TRAIN"); domestic road transport fill in the name of the car (4 customs clearance code + "TRUCK") .
(2) Railway transportation: fill in the “@”+16-digit transshipment declaration pre-sign (or 13-digit cargo list number), if multiple declarations need to be transferred through a transshipment, fill in “@” .
(3) Air transportation: fill in the "@" + 16-digit transshipment declaration pre-input number (or 13-digit lading list number), if multiple declarations need to be transferred through a transshipment slip, fill in the "@" .
(4) Other modes of transportation: Fill in the "@"+16-digit transshipment declaration pre-input number (or 13-digit laden list number).
(3) If the procedures for customs declaration are handled in the form of "centralized declaration" customs clearance, a "concentrated declaration" will be filed in the column of the declaration form.
(4) Customs declarations without actual entry and exit are exempt from this report.
Thirteen, voyage number
This column is used to indicate the voyage number of the transportation vehicle carrying the goods in and out.
Specific requirements for reporting are as follows:
(1) Customs declaration formalities for customs clearance procedures directly in and out of the country, or in the mode of customs declaration of "representation of land, inspection and release of ports"
1. Water transport: Fill in the voyage number of the ship.
2. Road transport: Fill in the eight entry and exit dates of transportation vehicles (the order is year (4), month (2), day (2), the same below).
3. Rail transport: Fill in the departure and departure date of the train.
4. Air transport: exempt from reporting.
5. Mail transport: Fill in the entry and exit date of the transport.
6. Other modes of transportation: Exemption from reporting.
(b) Customs clearance of transport goods
1. import
(1) Water transport: transit transit way to fill in the "@" + voyage of the incoming trunk line. Direct transfer, advance customs clearance to fill in the report.
(2) Road transport: exempt from reporting.
(3) Rail transport: "@"+8-digit entry date.
(4) Air transport: exempt from reporting.
(5) Other modes of transportation: Exemption from reporting.
2. Export
(1) Water transport: Non-transit cargo is exempted from reporting. Transshipment of cargo: The domestic waterway transport fills in the voyage number of the barge; domestic railways and road transport fill in 6 departure dates (in the order of 2 (years), 2 (months), 2 (days)).
(2) Railway Lending and LCL Bundle Export: Exemption from reporting.
(3) Air transport: exempt from reporting.
(4) Other modes of transportation: Exemption from reporting.
(3) Customs declarations without actual entry and exit are exempt from this report.
XIV. Delivery Bill No.
This column indicates the number of the bill of lading for the import and export goods or the waybill.
A customs declaration is only allowed to fill in one bill of lading or waybill number. When one bill of goods corresponds to multiple bills of lading or manifest, it should be reported in separate form.
Specific requirements for reporting are as follows:
(1) Applying for customs formalities directly at entry and exit or in the customs clearance mode of “relief declaration, port inspection and release”
1. Water transport: fill in the import and export bill of lading number. If there is a bill of lading, fill in the import and export bill of lading number + "*" + bill of lading number.
2. Road transport: exempt from reporting.
3. Rail transport: fill in the waybill number.
4. Air transportation: fill in the total waybill number + "_" + sub-bill number, and fill in the total waybill number without a single waybill.
5. Mail transport: fill in the parcel number.
(b) Customs clearance of transport goods
1. import
(1) Water transport: direct transfer, transfer and filling in the bill of lading number. Early declaration is exempt from reporting.
(2) Railway transportation: Direct transfer and transit report the railway waybill number. Early declaration is exempt from reporting.
(3) Air transportation: Direct transfer and transit cargoes shall be reported with the total waybill number + "_" + part waybill number. Early declaration is exempt from reporting.
(4) Other modes of transportation: Exemption from reporting.
(5) For the above-mentioned means of transportation, the imported goods shall be transacted in highway transportation in Guangdong Province, and the license plate number shall be reported.
2. Export
(1) Water transport: fill cargo bills for transit cargo; non-transit cargos are exempted from reporting; Cargo transport customs declarations in advance in Guangdong Province, fill in the vehicle license plate number.
(2) Other modes of transportation: Exemption from reporting. Cargo transits in advance in Guangdong Province are reported as transshipment goods, and the license plate number of the carrier vehicle is reported.
(3) The import and export start and end dates of the centralized declaration list for the application of the "concentrated declaration" method of customs clearance (by year (4) months (2) days (2) years (4 digits) Month (2nd) day (2)).
(4) If there is no actual entry or exit, this column is exempted from reporting.
15. Trade Mode (Supervision Mode)
This column should be based on the actual situation of foreign trade in accordance with the "regulatory code table" specified by the customs to fill in the corresponding regulatory abbreviation and code. A customs declaration allows only one type of supervision.
In special circumstances, the requirements for the supervision of processing trade goods are reported as follows:
(1) Importing a small amount of low-valued auxiliary materials (that is, less than US$5,000 and less than 78 kinds of low-value auxiliary materials) shall not use the “Processing Trade Manual” as required, and fill in “low-value supplementary materials”. Where the “Processing Trade Manual” is used, it shall be reported in accordance with the supervision method in the “Processing Trade Manual”.
(2) Materials imported by foreign-invested enterprises for the processing of domestically-produced products, which are not bonded-processed, shall be reported as "general trade."
Foreign-funded enterprises use the finished products processed by domestic materials to fill in "general trade."
(3) The processing trade materials are carried forward or deep-processed to carry forward the goods, which shall be reported in accordance with the approved supervision and management methods.
(4) If the processing trade materials are transferred to the domestic goods and the import formalities are processed according to the material, the finished products, defective products and semi-finished products shall be sold domestically. The imported customs declaration form shall be filled in, and the “incoming materials domestic sales” or “feed materials” shall be reported. "Internal domestic sales"; if the finished products of processing trade are converted into tax-exempt imported goods with "certificate of tax exemption and tax exemption," they shall fill in customs import and export customs declaration forms respectively, and the "Declaration of Incoming Finished Products" or "Reduction of Imported Finished Products" shall be filled out in the column of export declarations. , The import declaration form column is reported according to the actual supervision method.
(5) If the export of finished products for processing trade is returned for importation and re-export for the sake of reason, it shall be reported as “return of finished products for incoming materials” or “return of finished products for incoming materials”; import of imported materials for processing trade due to re-export of exported materials and re-exports, Fill in the “return of incoming materials” or “return of incoming materials”; the remaining materials and edge materials returned during the processing trade are exported, and the imported materials are returned for export due to quality, specifications, etc. For goods imported, fill in the “return of incoming materials”, “return of incoming scraps”, “return of incoming materials”, and “return of incoming materials”.
(6) If the materials in the "Processing Trade Manual" are forwarded and transferred to the "Processing Trade Handbook" for processing and exportation, they shall fill in the "Incoming Processing" or "Feeding Processing".
(7) Bonded factories processing trade import and export goods, according to the "processing trade manual" fill in the "incoming processing" or "feed processing."
(8) For processing trade, scrap domestic sales and domestic sales of by-products, import customs declaration forms shall be filled in, and “incoming domestic sales of leftover materials” or “inbound supply of imported materials shall be completed”.
(9) The processing trade import materials are no longer used to process finished product exports, or semi-finished products (materials) produced or finished products are no longer exported for any reason, and when they are voluntarily waived to be handled by the customs, they should fill in the import declaration form and fill in the information. "Abandoned" or "finished product abandoned."
16. Exemption
This column should be based on the actual situation according to the Customs of the "exemption of the nature of the code table" choose to fill in the corresponding exemption abbreviation and code, hold the customs issued by the "tax exemption certificate", should be in accordance with the "tax exemption certificate" in the endorsement The exemption nature is reported. A customs declaration is only allowed to fill in one kind of exemption.
The declaration form for processing trade goods shall be reported in accordance with the abbreviation and code of the exemption annotated in the Handbook of Processing Trade issued by the customs. The special situation requirements are as follows:
(1) For processing trades operated by bonded factories, "feed processing" or "processing of incoming materials" shall be reported in accordance with the "Processing Trade Manual."
(2) Materials imported by foreign-invested enterprises for the processing of domestically-produced products, which are not bonded-processed, are reported as "general taxation" or other relevant exemption.
(3) Processing trade transfers domestic sales goods, according to the actual situation (such as general taxation, scientific and educational supplies, other statutory, etc.).
(4) Fill in “other statutory” (code 0299) for import shipments of finished materials and imported finished goods.
(5) Cargo goods carried by processing trade. This column is exempted from reporting.
Seventeen, taxation ratio / settlement method
The import declaration form is exempted from reporting.
The export declaration form is used to fill in the foreign exchange settlement method. According to the “Settlement Method Code Table” specified by the Customs, the corresponding settlement method name or code is selected.
18. Permit No.
This section provides the following license number: entry/exit license, dual-use item and technology import/export license, dual-use item and technology export license (directional), temporary textile export license, Export licenses (processing trade), export licenses (frontier petty trade).
A customs declaration is only allowed to fill in one license number.
XIX. Shipping Countries (Regions)/Delivery Countries (Regions)
The country (region) that arrived in China under the circumstance that the exporting country (region) reports that the imported goods originated to be delivered directly to China or that no commercial transaction occurred in transit to the country (territory).
The country (region) that arrived in the country (region) to report that the export goods left China's customs territory and arrived directly or in the absence of any commercial transaction in transit countries (regions).
For direct import and export goods that do not transit through third countries (regions), the country (region) where the port of loading of imported goods is located is the country of departure (region), and the country (region) where the port of export shipment is located is the arrival country. (area).
After the import and export of goods transshipped by a third country (region), if there is a commercial transaction in the transit country (region), the transit country (region) is used as the departure/delivery country (region).
This column should be selected in accordance with the "Country (Region) code table" specified by the customs, and fill in the corresponding Chinese name and code of the country of departure (or region) or the country of arrival (region).
If there is no actual entry or exit, fill in "China" (Code 142).
Twenty, loading port / designated port
The port of loading reports the last overseas port of shipment of imported goods before arriving at China’s customs boundary.
The designated port of destination of the exported goods is shipped to the overseas destination. If the final destination port is unpredictable, it should be reported at the port of destination as predictable as possible.
This column should be based on the actual situation in accordance with the Customs of the "Port Route Code Table" to select the corresponding port Chinese name and code. If there is no port Chinese name and code in the "Port Route Code Table" at the port of loading/industry port, you may choose to fill in the corresponding national Chinese name or code.
If there is no actual entry or exit, this column is filed in "China territory" (Code 142).
Twenty-one, domestic destinations / domestic cargo sources
Domestic destinations should report the consumption, use, or final arrival of known imported goods in China. The final destination is the area where the end-use unit is located. Where it is difficult for the final use unit to determine, the place of the final receiving unit predicted at the time of importation of the goods shall be filled in.
The domestic source of goods shall fill out the place of origin of the export goods in the country or the original place of delivery. Where it is difficult to determine the place of origin of export goods, the place where the unit of the export goods was first shipped shall be reported.
This column selects the corresponding domestic area name and code according to the “National Area Code Table” specified by the customs.
Twenty-two, approval number
This section of the import declaration is exempted from reporting.
In the export declaration form, this column indicates the number of the verification form for export receipts.
Twenty-three transactions
This column should be based on the terms of the actual transaction price of imported and exported goods, according to the Customs' "Regulation of transaction code table" to select the corresponding transaction method code.
There are no customs entry and exit declarations. Imports fill in the CIF, and exports fill in the FOB.
Twenty-four, freight
This column indicates the transportation costs before the imported goods arrive at the input location in China, and the transportation costs after the export goods are shipped to the domestic export destinations. If the transaction price of imported goods includes the aforementioned transportation fees or the transaction price of exported goods does not include the aforementioned transportation fees, this column is exempt from reporting.
Freight can be reported in one of three ways: freight unit price, total price or freight rate, indicating the shipping cost (Freight label “1” means freight rate, “2” means freight price per ton of freight, “3” means freight price ) and select the corresponding currency code according to the "Currency Code List" prescribed by the Customs.
If the insurance premium is calculated by the merger, it should be reported in this column.
25. Premiums
This column indicates the insurance expenses before the imported goods arrive at the input location in China, and the insurance costs after the exported goods are shipped to the domestic export destinations. If the transaction price of imported goods includes the aforementioned insurance expenses or the transaction price of exported goods does not include the aforementioned insurance expenses, this column is exempted from reporting.
Premiums can be reported in one of two ways, premiums or insurance rates, with premiums marked (insurance is marked with "1" for premium rates, "3" for premiums) and according to customs regulations. The "Currency Code List" chooses to fill in the corresponding currency code.
In the case of consolidated calculation of insurance premiums, this column is exempted from reporting.
Twenty-six, incidentals
This column should be included in the tax refund price in addition to the transaction price, and should be deducted from the duty-paid price in accordance with the relevant provisions of the "PRC Import and Export Tariff Regulations." According to the total price of miscellaneous fees or miscellaneous fees in one of two ways, indicate the miscellaneous fees (miscellaneous fees marked "1" indicates miscellaneous rates, "3" indicates the total miscellaneous charges), and according to the Customs "money code table" selection report The corresponding currency code.
The miscellaneous charges that should be included in the duty-paid price are reported as positive or positive, and the miscellaneous charges that should be deducted from the tax-paid price are reported as negative or negative.
Twenty-seven, number of pieces
This column indicates the actual number of imported and exported goods that have been packaged. The special situation requirements are as follows:
(1) If the number of manifests is a container, fill in the number of containers.
(b) If the number of manifests is a tray, the number of trays shall be reported.
This column shall not be reported as zero and the naked cargo will be reported as "1".
Twenty-eight kinds of packaging
This column should be based on the type of actual packaging of imported and exported goods, according to the "package type code table" specified by the customs to fill in the corresponding package type code.
Twenty-nine, gross weight (kg)
This column indicates the sum of the weight of imported and exported goods and their packaging materials. The unit of measurement is kilograms, and less than one kilogram is reported as "1".
Thirty, net weight (kg)
This column indicates the gross weight of imported and exported goods minus the weight of the outer packaging material, ie the actual weight of the goods themselves. The unit of measurement is kilograms, and less than one kilogram is reported as "1".
31. Container No.
This column fills in the box information for containers that carry imported and exported goods (including LCL cargo). A container fills in a record and fills in the container number (the globally unique number marked on the container box), the specification of the container, and the weight of the container. Non-container cargo is reported as "0".
Thirty-two, attached documents
This column is selected according to the “Regulatory Code Code Table” stipulated by the Customs, and fills in other import and export licenses or supervision license codes and numbers in addition to the licenses specified in Article 18 of this Code.
This column is divided into two columns: the accompanying document code and the attached document number. The code column should be selected according to the “Regulatory Code Code Table” specified by the customs and fill in the corresponding certificate code; the number column should be filled with the document number.
(1) Domestic sales tax declaration form for processing trade, with "c" in the accompanying document code column, and the domestic tax collection contact number passed by the customs in the accompanying document number column.
(2) Customs declaration form with pre-categorized goods, with "r" under the attached document code, and XX pre-classification book XX under the attached serial number.
(III) Import and Export of Goods under Preferential Trade Agreements
"Y" is the certificate of origin certificate. Preferential trade agreement code selection "01", "02", "03", "04", "05", "06", "07", "08", "09" fill in the report:
"01" is the import cargo under the "Asia-Pacific Trade Agreement";
"02" is the import goods under the "China-ASEAN Free Trade Zone";
"03" is imported goods under the "Close ties between the Mainland and Hong Kong" (Hong Kong CEPA);
“04” is the imported cargo under the “Close Arrangement between Mainland and Macao Closer Economic Relations” (Macao CEPA);
"05" is imported goods under the "Extraordinary Treatment for Africa";
"06" is imported goods under the "Tariff Measures for Taiwan's Agricultural Products";
"07" is the import cargo under the "China-Pakistan Free Trade Zone";
"08" is the import goods under the "China-Chile Free Trade Zone";
"09" is imported goods under the "special treatment for Yemen and other countries."
Specific requirements for reporting are as follows:
1. For the implementation of the online management of certificate of origin, fill out the "Y" in the accompanying document code column, and enter the code of the preferential trade agreement in the "<>" enclosed in the document number column. For example, imported goods under CEPA in Hong Kong should be reported as "Y" and "<03>". If there is more than one copy of a certificate of origin or a non-origin certificate of goods in a single import, it shall be reported separately.
2. If the network management of origin certificate is not implemented, enter "Y" in the accompanying document code column, and enter the "Preferential Trade Agreement Code" + ":" + serial number of the required commodity in the "<>" column of the accompanying document number. For example, items 1 to 3 and 5 in the import declaration form under the “Asia-Pacific Trade Agreement” are commodities under the PTA, and should be reported as: “<01:1-3,5>”.
For export goods under the Preferential Trade Agreement, the code and serial number of the certificate of origin shall be filled in this column.
Thirty-three, use/manufacturer
For the purpose of filling in this column of imported goods, the corresponding purpose code shall be selected according to the "Use Code Table" prescribed by the Customs according to the actual use of the imported goods.
Exported goods This column covers the domestic manufacturers.
34. Marking weights and notes
The requirements for filling in this section are as follows:
(1) Markers and figures other than figures in the mark weights.
(2) Names of import and export companies entrusted by foreign-invested enterprises to import import investment equipment and articles.
(3) If there is a connection with the customs declaration form of the present report, and at the same time, the filing number of the report is required in the business management specification, and the report is filed in the "association filing" column in the electronic data declaration form.
If the processed goods are to be carried forward in the processing trade and the goods are transferred to domestic sales on the basis of the “tax exemption certificate”, the corresponding filing number shall be reported in the “Related records” column.
For tax-exempt goods carried forward (imported), the "Related Filings" column of the Customs Declaration Form shall be filled in with the serial number of the "Letter of Importation Concerning Tax Reduction and Exemption of Goods Imported" applied for in this tax-reduction and exemption cargo carry-over.
For the tax-exempt goods export (export), the “association record” column of the customs declaration form should be filled with the serial number of the “exemption certificate” in the “record number” column of the import (transfer) customs declaration form.
(4) If there is an associated relationship with the customs declaration of the present report, and at the same time, the customs declaration number required by the business management norm is filled in the "association declaration form" column in the electronic data declaration form.
The declaration form for processing trade settlement shall first be processed for import declaration and the import declaration number shall be entered in the “associated declaration form” column of the export declaration form.
办理进口货物直接退运手续的,除另有规定外,应当先填写出口报关单,再填写进口报关单,并将出口报关单号填入进口报关单的“关联报关单”栏。
减免税货物结转出口(转出),应先办理进口报关,并将进口(转入)报关单号填入出口(转出)报关单的“关联报关单”栏。
(五)办理进口货物直接退运手续的,本栏目填报《准予直接退运决定书》或者《责令直接退运通知书》编号。
(六)申报时其他必须说明的事项填报在本栏目。
三十五、项号
本栏目分两行填报及打印。第一行填报报关单中的商品顺序编号;第二行专用于加工贸易、减免税等已备案、审批的货物,填报和打印该项货物在《加工贸易手册》或《征免税证明》等备案、审批单证中的顺序编号。
优惠贸易协定项下实行原产地证书联网管理的报关单,第一行填报报关单中的商品顺序编号,第二行填报该项商品对应的原产地证书上的商品项号。
加工贸易项下进出口货物的报关单,第一行填报报关单中的商品顺序编号,第二行填报该项商品在《加工贸易手册》中的商品项号,用于核销对应项号下的料件或成品数量。其中第二行特殊情况填报要求如下:
(一)深加工结转货物,分别按照《加工贸易手册》中的进口料件项号和出口成品项号填报。
(二)料件结转货物(包括料件、制成品和半成品折料),出口报关单按照转出《加工贸易手册》中进口料件的项号填报;进口报关单按照转进《加工贸易手册》中进口料件的项号填报。
(三)料件复出货物(包括料件、边角料、来料加工半成品折料),出口报关单按照《加工贸易手册》中进口料件的项号填报;如边角料对应一个以上料件项号时,填报主要料件项号。料件退换货物(包括料件、不包括半成品),进出口报关单按照《加工贸易手册》中进口料件的项号填报。
(四)成品退换货物,退运进境报关单和复运出境报关单按照《加工贸易手册》原出口成品的项号填报。
(五)加工贸易料件转内销货物(以及按料件办理进口手续的转内销制成品、半成品、残次品)应填制进口报关单,填报《加工贸易手册》进口料件的项号;加工贸易边角料、副产品内销,填报《加工贸易手册》中对应的进口料件项号。如边角料或副产品对应一个以上料件项号时,填报主要料件项号。
(六)加工贸易成品凭《征免税证明》转为减免税货物进口的,应先办理进口报关手续。进口报关单填报《征免税证明》中的项号,出口报关单填报《加工贸易手册》原出口成品项号,进、出口报关单货物数量应一致。
(七)加工贸易料件放弃或成品放弃,本栏目应填报《加工贸易手册》中的进口料件或出口成品项号。半成品放弃的应按单耗折回料件,以料件放弃申报,本栏目填报《加工贸易手册》中对应的进口料件项号。
(八)加工贸易副产品退运出口、结转出口或放弃,本栏目应填报《加工贸易手册》中新增的变更副产品的出口项号。
(九)经海关批准实行加工贸易联网监管的企业,按海关联网监管要求,企业需申报报关清单的,应在向海关申报进出口(包括形式进出口)报关单前,向海关申报“清单”。一份报关清单对应一份报关单,报关单上的商品由报关清单归并而得。加工贸易电子账册报关单中项号、品名、规格等栏目的填制规范比照《加工贸易手册》。
三十六、商品编号
本栏目应填报由《中华人民共和国进出口税则》确定的进出口货物的税则号列和《中华人民共和国海关统计商品目录》确定的商品编码,以及符合海关监管要求的附加编号组成的10位商品编号。
三十七、商品名称、规格型号
本栏目分两行填报及打印。第一行填报进出口货物规范的中文商品名称,第二行填报规格型号。
具体填报要求如下:
(一)商品名称及规格型号应据实填报,并与进出口货物收发货人或受委托的报关企业所提交的合同、发票等相关单证相符。
(二)商品名称应当规范,规格型号应当足够详细,以能满足海关归类、审价及许可证件管理要求为准,可参照《中华人民共和国海关进出口商品规范申报目录》中对商品名称、规格型号的要求进行填报。
(三)加工贸易等已备案的货物,填报的内容必须与备案登记中同项号下货物的商品名称一致。
(四)对需要海关签发《货物进口证明书》的车辆,商品名称栏应填报“车辆品牌+排气量(注明cc)+车型(如越野车、小轿车等)”。进口汽车底盘不填报排气量。车辆品牌应按照《进口机动车辆制造厂名称和车辆品牌中英文对照表》中“签注名称”一栏的要求填报。规格型号栏可填报“汽油型”等。
(五)由同一运输工具同时运抵同一口岸并且属于同一收货人、使用同一提单的多种进口货物,按照商品归类规则应当归入同一商品编号的,应当将有关商品一并归入该商品编号。商品名称填报一并归类后的商品名称;规格型号填报一并归类后商品的规格型号。
(六)加工贸易边角料和副产品内销,边角料复出口,本栏目填报其报验状态的名称和规格型号。
(七)进口货物收货人以一般贸易方式申报进口属于《需要详细列名申报的汽车零部件清单》(海关总署2006年第64号公告)范围内的汽车生产件的,应按以下要求填报:
1.商品名称填报进口汽车零部件的详细中文商品名称和品牌,中文商品名称与品牌之间用“/”相隔,必要时加注英文商业名称;进口的成套散件或者毛坯件应在品牌后加注“成套散件”、“毛坯”等字样,并与品牌之间用“/”相隔。
2.规格型号填报汽车零部件的完整编号。在零部件编号前应当加注“S”字样,并与零部件编号之间用“/”相隔,零部件编号之后应当依次加注该零部件适用的汽车品牌和车型。
汽车零部件属于可以适用于多种汽车车型的通用零部件的,零部件编号后应当加注“TY”字样,并用“/”与零部件编号相隔。
与进口汽车零部件规格型号相关的其他需要申报的要素,或者海关规定的其他需要申报的要素,如“功率”、“排气量”等,应当在车型或“TY”之后填报,并用“/”与之相隔。
汽车零部件报验状态是成套散件的,应当在“标记唛码及备注”栏内填报该成套散件装配后的最终完整品的零部件编号。
(八)进口货物收货人以一般贸易方式申报进口属于《需要详细列名申报的汽车零部件清单》(海关总署2006年第64号公告)范围内的汽车维修件的,填报规格型号时,应当在零部件编号前加注“W”,并与零部件编号之间用“/”相隔;进口维修件的品牌与该零部件适用的整车厂牌不一致的,应当在零部件编号前加注“WF”,并与零部件编号之间用“/”相隔。其余申报要求同上条执行。
三十八、数量及单位
本栏目分三行填报及打印。
(一)第一行应按进出口货物的法定第一计量单位填报数量及单位,法定计量单位以《中华人民共和国海关统计商品目录》中的计量单位为准。
(二)凡列明有法定第二计量单位的,应在第二行按照法定第二计量单位填报数量及单位。无法定第二计量单位的,本栏目第二行为空。
(三)成交计量单位及数量应填报并打印在第三行。
(四)法定计量单位为“千克”的数量填报,特殊情况下填报要求如下:
1.装入可重复使用的包装容器的货物,应按货物扣除包装容器后的重量填报,如罐装同位素、罐装氧气及类似品等。
2.使用不可分割包装材料和包装容器的货物,按货物的净重填报(即包括内层直接包装的净重重量),如采用供零售包装的罐头、化妆品、药品及类似品等。
3.按照商业惯例以公量重计价的商品,应按公量重填报,如未脱脂羊毛、羊毛条等。
4.采用以毛重作为净重计价的货物,可按毛重填报,如粮食、饲料等大宗散装货物。
5.采用零售包装的酒类、饮料,按照液体部分的重量填报。
(五)成套设备、减免税货物如需分批进口,货物实际进口时,应按照实际报验状态确定数量。
(六)根据《商品名称及编码协调制度》归类规则,零部件按整机或成品归类的,法定计量单位是非重量的,其对应的法定数量填报“0.1”。
(七)具有完整品或制成品基本特征的不完整品、未制成品,根据《商品名称及编码协调制度》归类规则应按完整品归类的,按照构成完整品的实际数量填报。
(八)加工贸易等已备案的货物,成交计量单位必须与《加工贸易手册》中同项号下货物的计量单位一致,加工贸易边角料和副产品内销、边角料复出口,本栏目填报其报验状态的计量单位。
(九)优惠贸易协定项下进出口商品的成交计量单位必须与原产地证书上对应商品的计量单位一致。
(十)法定计量单位为立方米的气体货物,应折算成标准状况(即摄氏零度及1个标准大气压)下的体积进行填报。
三十九、原产国(地区)/最终目的国(地区)
原产国(地区)应依据《中华人民共和国进出口货物原产地条例》、《中华人民共和国海关关于执行〈非优惠原产地规则中实质性改变标准〉的规定》以及海关总署关于各项优惠贸易协定原产地管理规章规定的原产地确定标准填报。同一批进口货物的原产地不同的,应分别填报原产国(地区)。进口货物原产国(地区)无法确定的,填报“国别不详”(代码701)。
最终目的国(地区)填报已知的出口货物的最终实际消费、使用或进一步加工制造国家(地区)。不经过第三国(地区)转运的直接运输货物,以运抵国(地区)为最终目的国(地区);经过第三国(地区)转运的货物,以最后运往国(地区)为最终目的国(地区)。同一批出口货物的最终目的国(地区)不同的,应分别填报最终目的国(地区)。出口货物不能确定最终目的国(地区)时,以尽可能预知的最后运往国(地区)为最终目的国(地区)。
本栏目应按海关规定的《国别(地区)代码表》选择填报相应的国家(地区)名称及代码。
四十、单价
本栏目填报同一项号下进出口货物实际成交的商品单位价格。无实际成交价格的,本栏目填报单位货值。
四十一、总价
本栏目填报同一项号下进出口货物实际成交的商品总价格。无实际成交价格的,本栏目填报货值。
四十二、币制
本栏目应按海关规定的《货币代码表》选择相应的货币名称及代码填报,如《货币代码表》中无实际成交币种,需将实际成交货币按申报日外汇折算率折算成《货币代码表》列明的货币填报。
四十三、征免
本栏目应按照海关核发的《征免税证明》或有关政策规定,对报关单所列每项商品选择海关规定的《征减免税方式代码表》中相应的征减免税方式填报。
加工贸易货物报关单应根据《加工贸易手册》中备案的征免规定填报;《加工贸易手册》中备案的征免规定为“保金”或“保函”的,应填报“全免”。
四十四、税费征收情况
本栏目供海关批注进(出)口货物税费征收及减免情况。
四十五、录入员
本栏目用于记录预录入操作人员的姓名。
四十六、录入单位
本栏目用于记录预录入单位名称。
四十七、填制日期
本栏目填报申报单位填制报关单的日期。本栏目为8位数字,顺序为年(4位)、月(2位)、日(2位)。
四十八、海关审单批注及放行日期(签章)
本栏目供海关作业时签注。
本规范所述尖括号(<>)、逗号(,)、连接符(-)、冒号(:)等标点符号及数字,填报时都必须使用非中文状态下的半角字符。
相关用语的含义:
报关单录入凭单:指申报单位按报关单的格式填写的凭单,用作报关单预录入的依据。该凭单的编号规则由申报单位自行决定。
预录入报关单:指预录入单位按照申报单位填写的报关单凭单录入、打印由申报单位向海关申报,海关尚未接受申报的报关单。
报关单证明联:指海关在核实货物实际进出境后按报关单格式提供的,用作进出口货物收发货人向国税、外汇管理部门办理退税和外汇核销手续的证明文件。

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