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1. Front:
Entry and exit customs declaration:
1. Customs declaration system for goods entering and leaving the country for self-use between the bonded area and abroad, and fill in the import and export declaration form.
2. Record system for processing and exporting, re-exporting, displaying and warehousing of goods entering and leaving non-self-use between the bonded area and overseas, and fill in the record list of inbound and outbound goods.
Customs declaration in and out of the area:
1. Enter the area, declare export, fill in the export declaration form, have a processing ** registration manual or processing ** electronic account book, provide relevant licenses, and do not issue export goods declaration form.
Proof of tax refund; 2. Out of the area, report for import, and go through import customs procedures according to the actual flow.
2. Detailed analysis:
The investment equipment in and out of the area shall be filed with the customs, and the customs declaration form shall not be filled in and exempted from paying customs duties, and the tax refund certificate of the declaration form for export goods shall not be issued. Import duties have been levied on the import of equipment from abroad.
No import tax will be refunded. If the equipment is withdrawn from the area, the customs declaration form shall not be filled, but the case shall be cancelled to the customs.
3. Bonded warehouse.
Function: This is an area set up by a country's customs or approved by the customs to register, subject to customs supervision and management, which can store goods for a long time. Free trade zones can facilitate re-exports**.
Increase income from related expenses. Goods brought into the bonded area can be stored, modified, sorted, mixed, exhibited, and processed and manufactured, but must be within the scope of customs supervision. Foreign goods are deposited in the bonded zone and are not subject to import duties.
It can be exported freely with only a storage fee and a small fee, but if you want to enter the border, you will need to pay customs duties.
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Bonded warehousing is a warehousing behavior that is applied for by an enterprise and approved by the customs to store bonded goods in a bonded warehouse. Bonded warehousing is subject to the direct supervision of the customs, although the goods are also entrusted by the depositor, but the custodian is responsible to the customs, and the warehousing or delivery documents need to be signed by the customs. Therefore, the customs regulations on the management of bonded warehousing are very important, let's take a look at it below!
Bonded warehouses shall carry out bonded warehousing business in accordance with the scope of goods and types of goods approved by the Customs. 1. Bonded warehousing goods into the warehouse.
1) With the approval of the Customs, the following goods can be stored in the bonded warehouse: a processing ** imported goods; b Goods in transit; c**Oil, materials and maintenance parts for ships and aircraft on international voyages; d Spare parts imported for consignment for the maintenance of foreign products; e. Temporary storage of goods by foreign investors; f General ** goods that have not completed customs formalities; g Other goods approved by the customs that have not completed the customs formalities.
2) The goods under the following conditions shall not be stored in the bonded warehouse: a The customs stipulates that the goods shall not be stored in the bonded warehouse, such as automobiles, office supplies, household appliances, etc.; b. Goods that are required to provide licenses according to regulations but cannot be provided by enterprises, such as precursor chemicals, military and civilian chemicals, waste materials, etc.; c. Declare that the goods entering the warehouse exceed the scope of business; d. Declaring that the warehousing capacity of the goods entering the warehouse exceeds the storage capacity; e declare that the bonded goods in the import preparation warehouse exceed the annual processing and production capacity of the enterprise. 2. Simple processing of bonded warehousing goods.
1) The bonded warehouse shall apply for simple processing such as changing the packaging, grading and classification, adding a mark, and disassembling and assembling the bonded warehousing goods, and shall fill in the "Application Form for Simple Processing of Baotong Fiber Warehouse Goods" in advance and submit it to the competent customs.
2) After the review by the competent customs, annotate the opinions on whether Moling is allowed to carry out simple processing business in the column of "Customs Audit Opinions" in the "Simple Processing of Bonded Warehousing Goods Audit Form", and issue it to the enterprise.
3) The bonded warehouse shall, within 3 working days after the completion of the simple processing of the stored goods, add the processing situation in the "Bonded Warehousing Goods Simple Processing Audit Form" and return it to the competent customs. 3. The storage period of bonded warehousing goods.
1) The storage period of bonded warehousing goods is one year, and after the expiration of the storage period, if there is a legitimate reason, the applicant may apply to the competent customs for an extension, and the extension shall not exceed one year.
2) Documents to be submitted for extension procedures: a Extension of storage agreement; b. Application Form for Extension of Bonded Warehousing Goods.
3) If the extension is approved by the Customs, the Customs shall issue the "Verification Form for Extension of Warehousing of Bonded Warehousing Goods".
4) If the storage period exceeds the prescribed storage period for three months and is not re-exported, and the relevant entry procedures are not handled, the customs shall sell them according to law.
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