《国际贸易实务与操作》Chapter 9.ppt

国际贸易实务与操作  International Trade Practice and Operation Chapter 9 Going through Customs Teaching Objectives Discuss customs supervision over general imports and exports. Describe the Chinese customs clearance procedure. Outline the declaration formalities and customs requirements. Describe the customs requirements concerning duty payment. State the classification of goods. Introduce EU customs declaration. Section 1 General Import Export Goods and Customs Supervision Procedure 1. General Import or Export Goods General import or export goods refer to : goods can stay within or beyond the territory forever after the import or export duty payable has been fully paid during the entry or exit stage and all customs formalities have been performed. Section 1 General Import Export Goods and Customs Supervision Procedure 2．Characteristics of General Import and Export Goods Pay the import or export duty in full amount during the entry or exit process. Subject to the relevant national control system concerning the inward or outward goods. No more customs supervision after release. The import or export duty refers to the customs duty, taxes and fees collected by the customs for the import or export goods. Section 1 General Import Export Goods and Customs Supervision Procedure 3. Customs Supervision Procedures: document examination, cargo inspection, duty collection , release of goods. Customs Supervision of General Goods: Import: Starting when the goods enter the territory, until the pick-up of the goods. Export: Starting when Declaration is made to the customs, until the goods are shipped out of the territory. Site of supervision: mainly the area in the entry and exit port of goods. Section 1 General Import Export Goods and Customs Supervision Procedure For other goods, for example, the customs requires that bonded goods be registered in advance. After “release” of the bonded goods, there has to be