Do you know these "pit" of export declaration?
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-03-27
When exported goods are declared, the declaration form is often repaired due to the wrong declaration form declaration error. It may not only delay the ship's period, but also be transferred to the subsequent disposal link, which is delayed and wastes financial resources.
So, what are the common error declaration points in the application process?Are you avoided when filling in these "pit"?
01 price and currency value
The "Specifications for Filling in the Customs Customs Customs Customs Customs Customs Customs Customs Customs of the People's Republic of China" clearly states that the total price of the commodity price of the actual transactions of the import and export cargo under the same number is reported.If there is no actual transaction price, fill in the value of the goods.The currency system selects the corresponding currency name and code to fill in according to the "Currency Code Show" specified by the customs. For example, there is no actual transaction currency in the "Currency Code Show".The list of currency reported.
Common error analysis:
① The decimal point of the total price is wrong, such as $ 54643.68 to a $ 546,4368.
② One more number in the total price, such as $ 24,248, was misrepared by $ 248,248.
③ Error declaration of currency system, such as the US dollar by mistake as RMB.
Because statistical price declaration errors may affect the state export tax refund management and customs supervision order, it has now become the main error zone of the transfer of anti -smuggling clues, and should pay attention to the accuracy of the price and currency system when declaration.
02 Mao heavy and net weight
The weight of the export cargo is based on the actual weight of the goods itself and the weight of the weight of the packaging material.
The net weight of the export cargo is based on the actual weight of the goods itself.
Common error analysis:
① Logical errors: If the weight of the weight of a single table in a company is not consistent with the net weight of the declaration single table.
② The hair weight and net weight are inverted.
03 quantity and unit
The "Code of Filling in the Customs Customs Customs Customs Customs Customs Customs Customs Customs" of the People's Republic of China clearly states that the quantity and the unit are divided into three lines.When the export declaration form is declared, the number of statistics of the number of statistics is filled in the number and unit of the legal first measurement unit of import and export goods.
If there is a legal second measurement unit, the number and unit shall be filled in the second line in accordance with the statutory second measurement unit.Those who cannot determine the second measurement unit, the second behavior is empty.
The transaction metering unit and the number are reported in the third line.
Common error analysis:
① Fill in the inconsistency of the actual number of the transaction unit and the actual number of the product leads to an error in declaration: If the number of units of the export of a certain company's product is declared as 4 sets, but in the subsequent VAT invoices, the number of units of this product is 12, the customs declaration form and value -added valueThe number of units in the tax invoicing caused the export tax rebate.
② Legal first and second units have not been declared in accordance with the "Catalog of Customs Statistics of the People's Republic of China".
314581e260edf260d684fd12e1ea202b.jpg
04 The ultimate destination country
The final actual consumption, use, or further processing and manufacturing country (region) of the known import and export cargo in the final destination country (region).
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（area).
If the ultimate destination country (region) of the same batch of imports and exports is different, the final destination country (region) is reported respectively.When import and export goods cannot determine the final destination country (region), the final shipping to the country (region) as the ultimate destination (region) is used as the final destination (region) as much as possible.
Select the name and code of the corresponding country (region) according to the Customs Regulations.
Common error analysis:
In the export declaration form, under the general trade method, China (142) reported by the final destination country has an error in declaration.
Image.png
05 Exemption method
In accordance with the "tax exemption certificate" or relevant policies issued by the customs, the corresponding tax exemption method is filled in the corresponding tax exemption method in the "Subtraction Method Code" stipulated in the customs specified in the customs declaration form.
The processing form of the processing trade goods is filled in accordance with the exemption of the proofing and exemptions filed in the "Processing Trade Handbook"; the exemption of the filed in the "Processing Trade Manual" is stipulated in the "insurance" or "insurance letter", and the "full exemption" is reported.
Common error analysis:
Pay attention to the corresponding logical relationship between regulatory methods and exemption methods.
① The supervision method of an export application for an enterprise is "feeding counterpart", but the filing number is "empty", and the logic does not match. The actual supervision method of the company is "general trade".
② The supervision method of an export application for an enterprise is "bonded storage cargo", but the exemption method is declared as "tax levy" (customs code 1). The actual exemption method of the company should be "full free" (customs code 3).
③ Fill in the exemption (Customs Code 3) if a company is not directly returned and taxed directly (Customs Code 3). In this case, the tax exemption conditions should be filled in.
Summarize:
Through the above content, everyone has a certain understanding of the common errors of the export declaration form. When the export cargo declaration is declared, key projects should be paid to ensure the standardization and accuracy of the declaration of export goods declaration forms.
So, what are the common error declaration points in the application process?Are you avoided when filling in these "pit"?
01 price and currency value
The "Specifications for Filling in the Customs Customs Customs Customs Customs Customs Customs Customs Customs of the People's Republic of China" clearly states that the total price of the commodity price of the actual transactions of the import and export cargo under the same number is reported.If there is no actual transaction price, fill in the value of the goods.The currency system selects the corresponding currency name and code to fill in according to the "Currency Code Show" specified by the customs. For example, there is no actual transaction currency in the "Currency Code Show".The list of currency reported.
Common error analysis:
① The decimal point of the total price is wrong, such as $ 54643.68 to a $ 546,4368.
② One more number in the total price, such as $ 24,248, was misrepared by $ 248,248.
③ Error declaration of currency system, such as the US dollar by mistake as RMB.
Because statistical price declaration errors may affect the state export tax refund management and customs supervision order, it has now become the main error zone of the transfer of anti -smuggling clues, and should pay attention to the accuracy of the price and currency system when declaration.
02 Mao heavy and net weight
The weight of the export cargo is based on the actual weight of the goods itself and the weight of the weight of the packaging material.
The net weight of the export cargo is based on the actual weight of the goods itself.
Common error analysis:
① Logical errors: If the weight of the weight of a single table in a company is not consistent with the net weight of the declaration single table.
② The hair weight and net weight are inverted.
03 quantity and unit
The "Code of Filling in the Customs Customs Customs Customs Customs Customs Customs Customs Customs" of the People's Republic of China clearly states that the quantity and the unit are divided into three lines.When the export declaration form is declared, the number of statistics of the number of statistics is filled in the number and unit of the legal first measurement unit of import and export goods.
If there is a legal second measurement unit, the number and unit shall be filled in the second line in accordance with the statutory second measurement unit.Those who cannot determine the second measurement unit, the second behavior is empty.
The transaction metering unit and the number are reported in the third line.
Common error analysis:
① Fill in the inconsistency of the actual number of the transaction unit and the actual number of the product leads to an error in declaration: If the number of units of the export of a certain company's product is declared as 4 sets, but in the subsequent VAT invoices, the number of units of this product is 12, the customs declaration form and value -added valueThe number of units in the tax invoicing caused the export tax rebate.
② Legal first and second units have not been declared in accordance with the "Catalog of Customs Statistics of the People's Republic of China".
314581e260edf260d684fd12e1ea202b.jpg
04 The ultimate destination country
The final actual consumption, use, or further processing and manufacturing country (region) of the known import and export cargo in the final destination country (region).
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（area).
If the ultimate destination country (region) of the same batch of imports and exports is different, the final destination country (region) is reported respectively.When import and export goods cannot determine the final destination country (region), the final shipping to the country (region) as the ultimate destination (region) is used as the final destination (region) as much as possible.
Select the name and code of the corresponding country (region) according to the Customs Regulations.
Common error analysis:
In the export declaration form, under the general trade method, China (142) reported by the final destination country has an error in declaration.
Image.png
05 Exemption method
In accordance with the "tax exemption certificate" or relevant policies issued by the customs, the corresponding tax exemption method is filled in the corresponding tax exemption method in the "Subtraction Method Code" stipulated in the customs specified in the customs declaration form.
The processing form of the processing trade goods is filled in accordance with the exemption of the proofing and exemptions filed in the "Processing Trade Handbook"; the exemption of the filed in the "Processing Trade Manual" is stipulated in the "insurance" or "insurance letter", and the "full exemption" is reported.
Common error analysis:
Pay attention to the corresponding logical relationship between regulatory methods and exemption methods.
① The supervision method of an export application for an enterprise is "feeding counterpart", but the filing number is "empty", and the logic does not match. The actual supervision method of the company is "general trade".
② The supervision method of an export application for an enterprise is "bonded storage cargo", but the exemption method is declared as "tax levy" (customs code 1). The actual exemption method of the company should be "full free" (customs code 3).
③ Fill in the exemption (Customs Code 3) if a company is not directly returned and taxed directly (Customs Code 3). In this case, the tax exemption conditions should be filled in.
Summarize:
Through the above content, everyone has a certain understanding of the common errors of the export declaration form. When the export cargo declaration is declared, key projects should be paid to ensure the standardization and accuracy of the declaration of export goods declaration forms.