To improve customs clearance efficiency, these Provisions require that, upon approval by Customs, the consignee or consignor of import or export goods, or the authorized customs declaration enterprise, may submit a prior declaration to Customs after obtaining the bill of lading (waybill) or cargo manifest data.
Where the name, specifications, quantity, etc. of import or export goods have been confirmed and are correct, enterprises approved by Customs may, within three days after the import goods have been shipped but before they arrive at the port, or before the export goods enter the Customs supervised area, submit customs declaration procedures in advance to Customs, and present relevant accompanying documents, import and export goods approval documents, and other required supporting documents as requested by Customs.
For prior declaration of import or export goods, the validity period of the license shall be based on the date of acceptance of the declaration by Customs. The applicable tax rates and exchange rates for goods declared in advance shall follow the relevant provisions of the Regulations of the People's Republic of China on Import and Export Duties.
Under special circumstances, upon approval by Customs, the consignee or consignor of import or export goods, or the authorized customs declaration enterprise, may apply for centralized declaration to the designated Customs within one month from the date of declaration of entry of the means of transport carrying the goods.
Enterprises conducting centralized declarations shall provide valid security to Customs and, for each import or export of goods, report to Customs information essential for Customs supervision, including the date of import/export, name of the means of transport, bill of lading (waybill) number, tariff heading, product name, specifications and models, price, place of origin, quantity, weight, and consignee/consignor unit. Customs may permit the inspection and retrieval of goods in advance.
After retrieving the goods, enterprises conducting centralized declarations shall complete centralized customs declaration, duty payment, release, and other Customs procedures within one month from the date of declaration of entry of the means of transport carrying the goods. Failure to declare to Customs within the prescribed time limit shall result in the collection of late declaration fees according to the Measures of the People's Republic of China for the Collection of Late Declaration Fees on Imported Goods. For import or export goods transported via cable, pipeline, conveyor belt, or other special means of transport, periodic declarations to the designated Customs may be made upon Customs approval.
Prior Customs Declaration and Centralized Customs Declaration
Prior customs declaration is applicable for enterprises with good credit standing, allowing them to complete declarations before goods arrive at port. Centralized customs declaration is suitable for multiple batches of goods under the same contract, simplifying procedures. Both methods improve customs clearance efficiency.
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