Traditional Culture Encyclopedia - Photography major - What does this import clearance mean?

What does this import clearance mean?

Customs clearance means that the package has passed the customs, specifically whether it has passed the export customs or the import customs.

After customs clearance, the next process will begin. If it passes through the export customs, it will begin to arrange flights to foreign countries. If it passes the import customs, it will start transshipment and delivery.

tax reduction and exemption

Import and export goods, which are taxable goods before customs release, shall be collected by the customs and taxation department on the basis of one ticket and one certificate in accordance with the provisions of the Customs Regulations of People's Republic of China (PRC) and the Import and Export Tariff of People's Republic of China (PRC), and then signed and released.

The basic principles of customs tax collection are: tax collection according to the rate, legal tax reduction and exemption, scientific classification, serious withdrawal and timely storage. The focus of its work is to "do a good job in general trade price evaluation, specific tax reduction and exemption examination and approval, processing trade inspection, and put an end to the phenomenon of substituting punishment for tax".

Guarantee release

The guarantee of import and export goods is a legal act that the guarantor applies to the customs for early release because the import and export goods tax or some documents cannot be prepared in time, and guarantees the customs to fulfill its obligations in customs clearance activities within a certain period of time by paying a deposit or submitting a letter of guarantee.

Its purpose is to ensure the safety of goods under customs supervision and avoid the risks brought to the customs by taxpayers' bankruptcy or failure to perform their obligations.

According to the Measures for the Administration of Guarantee Applications for Import and Export Goods in People's Republic of China (PRC), the Customs implements a guarantee release system for import and export goods that meet the following conditions.

1. Temporary import and export goods, including photographic equipment, films, videos, vehicles, clothing, props, etc. Brought into China to shoot movies, photos, pictures or slides in cooperation with domestic units; All kinds of equipment, instruments, tools, teaching tools and transportation brought in for domestic engineering construction, academic and technical exchanges and lectures.

2. An application is being made to the customs for tax reduction or exemption, and the goods have arrived at the port and need to be picked up or shipped, so it is required to postpone the formalities for paying import and export taxes.

3. The national milk import and export commodities have obtained import and export licenses and cannot be provided in time for some reason.

4. Import and export goods cannot submit relevant documents (such as invoices, contracts, packing lists, etc.). At the time of customs declaration, but the goods have arrived at the port and need to be picked up or loaded urgently, the customs is required to release the goods first and then submit the relevant documents.