報(bào)關(guān)與國(guó)際貨運(yùn)專(zhuān)業(yè)英語(yǔ)Module Three第三單元

Unit3GoodsunderCustomsControlandCustomsDeclarationProcedure

I.OverviewofGoodsunderCustomsControl1.DefinitionGoodsunderCustomscontrolrefertothosesubjecttoCustomssupervision,includingimportgoodsfromthetimeofenteringtheterritoryofChinatillthecompletionoftheCustomsformalities,exportgoodsfromthetimetheCustomsdeclarationismaderightuptothetimeofleavingtheterritory,andgoodsintransit,transshipmentandthroughshipmentfromthetimetheyentertheterritoryuptothetimetheyleavetheterritory.一、海關(guān)監(jiān)管貨物概述1.含義海關(guān)監(jiān)管貨物是指自進(jìn)境起到辦結(jié)海關(guān)手續(xù)止的進(jìn)口貨物，自向海關(guān)申報(bào)起到出境的出口貨物以及自進(jìn)境起到出境止的過(guò)境轉(zhuǎn)運(yùn)和通運(yùn)貨物等應(yīng)當(dāng)接受海關(guān)監(jiān)管的貨物。2.CategoriesofGoodsunderCustomsControlGoodsunderCustomsControlcanbedividedintosixcategoriesaccordingtodifferentobjectivesforentryandexit.

（1）Generalimportandexportgoods.（2）Bondedgoods.

（3）Goodsenjoyingspecifieddutyreductionorexemption

（4）Temporarilyapprovedentry&exitgoods

（5）Transit,transshipment,andthroughgoods.

（6）Otherentry&exitgoods2.海關(guān)監(jiān)管貨物的分類(lèi)根據(jù)貨物進(jìn)出境的不同目的，海關(guān)監(jiān)管貨物分為六類(lèi)：（1）一般進(jìn)出口貨物；（2）保稅貨物；（3）特定減免稅貨物；（4）暫準(zhǔn)進(jìn)出境貨物；（5）過(guò)境、轉(zhuǎn)運(yùn)、通運(yùn)貨物；（6）其他進(jìn)出境貨物。3.TimeLimitofCustomsControlThetimelimitofCustomscontrolreferstotheperiodfromthetimeofenteringorleavingtheterritoryofChinatillthecompletionoftheCustomsformalities.ThetimelimitofcompletionoftheCustomsformalitiesforvariousgoodsisdifferentanditcanbegenerallyclassifiedasfollows：（1）GeneralimportandexportgoodsThetimelimitforimportgoodsisfromthetimeofenteringtheterritoryofChinatilltheCustomsrelease,forexportgoods,fromthetimetheCustomsdeclarationismaderightuptothetimeofleavingtheterritory（2）BondedgoodsForboththebondedprocessinggoodsandbondedgoodsinflow,thetimelimitisfromthetimeofenteringtheterritorytillthecompletionoftheCustomsformalitieswhenthegoodsarereshippedoutoftheterritoryortillthecompletionofformalitiesforbeingconvertedintoimportgoods.（3）GoodsenjoyingspecifieddutyreductionorexemptionThetimelimitisfromthetimeofenteringtheterritorytilltheendofthecontrolperiodalongwiththeCustomsdecontrolortillthedecontrolafterdutypayment.（4）Temporarilyapprovedentry&exitgoodsFortemporarilyapprovedentrygoods,thetimelimitisfromthetimeofenteringtheterritorytillbeingreshippedoutoftheterritoryortillbeingconvertedintoimportgoods.Fortemporarilyapprovedexitgoods,thetimelimitisfromthetimeofleavingtheterritorytillbeingreshippedintotheterritoryortillbeingconvertedintoexportgoods.（5）Otherentry&exitgoodsForotherentrygoods,thetimelimitisfromthetimeofenteringtheterritoryofChinatillbeingreshippedoutoftheterritoryortillthecompletionoftheCustomsformalities.Forotherexitgoods,thetimelimitisfromthetimeofleavingtheterritoryofChinatillbeingreshippedintotheterritoryortillthecompletionoftheCustomsformalities.3.海關(guān)監(jiān)管期限海關(guān)監(jiān)管期限是指貨物從進(jìn)出境起到最終辦結(jié)海關(guān)手續(xù)止的期限。各類(lèi)貨物最終辦結(jié)海關(guān)手續(xù)的期限各不同大體可以歸納為：（1）一般進(jìn)出口貨物。進(jìn)口貨物，自貨物進(jìn)境時(shí)起到海關(guān)放行止；出口貨物，自向海關(guān)申報(bào)起到出境止。（2）保稅貨物。無(wú)論是保稅加工貨物還是保稅物流貨物，自貨物進(jìn)入關(guān)境起到復(fù)運(yùn)出境辦結(jié)海關(guān)手續(xù)或轉(zhuǎn)為實(shí)際進(jìn)口最終辦結(jié)手續(xù)止。（3）特定減免稅貨物。自貨物進(jìn)入關(guān)境起到監(jiān)管年限期滿(mǎn)海關(guān)解除監(jiān)管或納稅后解除監(jiān)管止。（4）暫準(zhǔn)進(jìn)出境貨物。暫準(zhǔn)進(jìn)境貨物，自進(jìn)入關(guān)境起到復(fù)運(yùn)出境或轉(zhuǎn)為實(shí)際進(jìn)口止；暫準(zhǔn)出境貨物，自出境起到復(fù)進(jìn)入關(guān)境或轉(zhuǎn)為實(shí)際出口止。（5）其他進(jìn)出境貨物。其他進(jìn)境貨物，自進(jìn)入關(guān)境起到復(fù)運(yùn)出境或最終辦結(jié)海關(guān)手續(xù)止；其他出境貨物，自出境起到復(fù)進(jìn)入關(guān)境或最終辦結(jié)海關(guān)手續(xù)止。4.OverviewofCustomsDeclarationProcedure

Customsdeclarationprocedurereferstothattheconsignorsorconsigneesofimport&exportgoods,personsinchargeoftransportation,ownersoragentsofgoodshandletheformalitiesincludingentryandexitforgoods,articlesandmeansoftransportandtherelevantCustomsaffairsaccordingtoCustomsregulations.EntryandexitgoodsmustgothroughfourCustomsoperationsteps：Customsdocumentsverification,examination,dutiescollectionandrelease.Customsdeclarationunitsshallbearthecorrespondingwork：declaration,cooperatingwiththeexamination,payingtaxesandfees,andpickinguporshippinggoods.FromtheperspectiveofthewholeprocessregardingtheCustomscontroloverentry&exitgoods,Customsdeclarationprocedurecanbedividedintothreestageschronologically,namelypreliminarystage,entry&exitstageandfollow-upstage.PreliminarystagereferstothatinaccordancewiththerequirementsforCustomscontroloverbondedprocessinggoods,goodsenjoyingspecifieddutyreductionorexemptionandtemporarilyapprovedentry&exitgoods,theconsignorsorconsigneesoragentsofimport&exportgoodsshouldgothroughthecontractsandapprovaldocumentsfilingformalitiesattheCustomsfortheaforementionedgoodsbeforeentryorexit.①Theconsigneeortheconsignorortheagentofbondedprocessinggoodsshouldgothroughtheformalitiesofapplicationforprocessingtradecontractfilingandprocessingtraderegistrationhandbook,etc.②Theconsigneeortheconsignorortheagentofgoodsenjoyingspecifieddutyreductionorexemptionshouldgothroughtheformalitiesofdutyreductionorexemptionfilingregistrationforenterprises,applicationofdutyreducedorexemptedgoodsandcertificatefordutyreductionorexemption,ect.③Asforthetemporarilyapprovedimportandexportgoods,theconsigneeofimportgoodsortheconsignorofexportgoodsortheagentshouldapplyfortheformalitiesofretransportationoutoforintotheterritoryortheofficialimport&exportcaseclosingattheCustomswithinthetimelimitfortemporarilyapprovedentry&exitorattheendoftheextendedtimelimitapprovedbyCustoms.Entry&exitstagereferstothatundertheCustomscontrolsystemoverentry&exitgoods,theconsignorsorconsigneesoragentsofimport&exportgoodsshouldgothroughtheformalitiesofdeclaringimportandexport,cooperatingwithexamination,payingtaxesandfees,pickinguporshippingthegoodsattheCustomsuponimportgoods'enteringtheterritoryorexportgoods'leavingtheterritory.WhiletheCustomsexaminesthegoods,Customsdeclarationunits（declarants）shallbepresentcooperatingwiththeCustomsforexaminationandresponsibleformovingthegoods,openingandrestoringthepackage,andcheckingifthereisanydamagetothegoods.Thefollow-upstagereferstothatinaccordancewiththerequirementsforCustomscontroloverbondedprocessinggoods,goodsenjoyingspecifieddutyreductionorexemptionandtemporarilyapprovedentry&exitgoods,theconsignorsorconsigneesoragentsofimport&exportgoodsshouldgothroughtheformalitiesofcancellationafterverification,caseclosingandapplicationfordecontrolfortheaforementionedgoodswithinprescribedtimelimitandasprescribedrequirementsattheCustomsafterthegoodsbeingstored,processed,assembledanduseduponentryorexit.4.報(bào)關(guān)程序概述報(bào)關(guān)程序是指進(jìn)出口貨物收發(fā)貨人、運(yùn)輸負(fù)責(zé)人、物品所有人或其代理人按照海關(guān)的規(guī)定辦理貨物、物品、運(yùn)輸工具進(jìn)出境及相關(guān)海關(guān)事務(wù)的手續(xù)和步驟。進(jìn)出境貨物須經(jīng)過(guò)四個(gè)海關(guān)作業(yè)環(huán)節(jié)：海關(guān)審單、查驗(yàn)、征稅、放行。報(bào)關(guān)單位要做的工作與其相對(duì)應(yīng)：申報(bào)、配合查驗(yàn)、繳納稅費(fèi)、提取或裝運(yùn)貨物。

從海關(guān)對(duì)進(jìn)出境貨物進(jìn)行監(jiān)管的全過(guò)程看,報(bào)關(guān)程序按時(shí)間先后可以分為三個(gè)階段,即前期階段、進(jìn)出境階段、后續(xù)階段。前期階段是指根據(jù)海關(guān)對(duì)保稅加工貨物、特定減免稅貨物、暫準(zhǔn)進(jìn)出口貨物等的監(jiān)管要求,進(jìn)出口貨物收發(fā)貨人或其代理人在貨物進(jìn)出境以前向海關(guān)辦理上述擬進(jìn)出口貨物合同、許可等的備案手續(xù)的過(guò)程。①保稅加工貨物進(jìn)出口貨物收、發(fā)貨人或其代理人應(yīng)當(dāng)辦理加工貿(mào)易合同的備案申請(qǐng)、加工貿(mào)易登記手冊(cè)的申領(lǐng)等手續(xù)。②特定減免稅貨物進(jìn)出口貨物收、發(fā)貨人或其代理人應(yīng)當(dāng)辦理企業(yè)的減免稅備案登記、貨物減免稅的申請(qǐng)、減免稅證明的申領(lǐng)手續(xù)。③暫準(zhǔn)進(jìn)出口貨物進(jìn)口貨物收貨人、出口貨物發(fā)貨人及其代理人應(yīng)在暫準(zhǔn)進(jìn)出境期限內(nèi)或者在經(jīng)海關(guān)批準(zhǔn)延長(zhǎng)暫準(zhǔn)進(jìn)出境期限到期后向海關(guān)申請(qǐng)辦理復(fù)運(yùn)出境或進(jìn)境或正式進(jìn)出口銷(xiāo)案等手續(xù)。進(jìn)出境階段是指根據(jù)海關(guān)對(duì)進(jìn)出境貨物的監(jiān)管制度進(jìn)出口貨物收發(fā)貨人或其代理人在進(jìn)口貨物進(jìn)境、出口貨物出境時(shí)向海關(guān)辦理進(jìn)出口申報(bào)、配合查驗(yàn)、繳納稅費(fèi)、提取或裝運(yùn)貨物手續(xù)的過(guò)程。報(bào)關(guān)單位（報(bào)關(guān)員）在海關(guān)決定查驗(yàn)貨物時(shí)，應(yīng)在場(chǎng)，配合海關(guān)查驗(yàn)貨物，負(fù)責(zé)搬運(yùn)、開(kāi)箱、封箱等，并檢查貨物是否損壞。后續(xù)階段是指根據(jù)海關(guān)對(duì)保稅加工貨物、特定減免稅貨物、暫準(zhǔn)進(jìn)出口貨物等的監(jiān)管要求，進(jìn)出口貨物收發(fā)貨人或其代理人在貨物進(jìn)出境儲(chǔ)存、加工、裝配、使用后在規(guī)定的期限內(nèi)按照規(guī)定的要求向海關(guān)辦理上述進(jìn)出口貨物核銷(xiāo)、銷(xiāo)案、申請(qǐng)解除監(jiān)管的手續(xù)的過(guò)程。Ⅱ.CustomsDeclarationforGeneralImportandExportGoodsGeneralimportandexportgoodsrefertotheimportandexportgoodsforwhichthetaxesandfeesnecessarilycollectedhavebeenpaidatimportationorexportation,moreover,thegoodshavegonethroughallrequiredCustomsformalities,needn'tbesubjecttocontrolafterreleaseandcandirectlyenterthefieldsofproductionandconsumption.Generalimportandexportgoodshavethefollowingfeatures：payingimport&exporttaxesandfeesuponentryorexit,submittingrelevantlicensingdocumentsuponimportorexport,completingcustomsformalitiesuponCustomsrelease.Forgeneralimportandexportgoods,CustomsreleasemeansthattheCustomsformalitieshavebeenfullycompletedandthegoodsarenolongersubjecttoCustomscontrolandcanbedirectlycirculatedintheproductionandconsumptionfields.ThebasicprocedureofCustomsdeclarationforgeneralimportandexportgoodsincludesfoursteps,namelyimportandexportdeclaration,cooperationwithexamination,payingtaxesandfees,pickinguporshippingthegoods.一般進(jìn)出口貨物是指在進(jìn)出口環(huán)節(jié)繳納了應(yīng)征的進(jìn)出口稅費(fèi)并辦結(jié)了所有必要的海關(guān)手續(xù)，海關(guān)放行后不再進(jìn)行監(jiān)督的可以直接進(jìn)入生產(chǎn)和消費(fèi)領(lǐng)域的進(jìn)出口貨物。

一般進(jìn)出口貨物具有以下特特征：進(jìn)出境時(shí)繳納進(jìn)出口稅費(fèi)、進(jìn)出口時(shí)提交相關(guān)的許可證件、海關(guān)放行即辦結(jié)海關(guān)手續(xù)。對(duì)一般進(jìn)出口貨物來(lái)說(shuō)，海關(guān)放行就意味著海關(guān)手續(xù)已經(jīng)全部辦結(jié)，海關(guān)不再監(jiān)管，可以直接進(jìn)入生產(chǎn)和消費(fèi)領(lǐng)域流通。一般進(jìn)出口貨物報(bào)關(guān)的基本程序包括進(jìn)出口申報(bào)、配合查驗(yàn)、繳納稅費(fèi)和提取或裝運(yùn)貨物等四個(gè)基本環(huán)節(jié)組成。1.ImportandexportdeclarationDeclarationreferstothataccordingtotherequirementsofCustomsLawandrelevantlaws,administrativeregulationsandrules,theconsigneeorconsignororagentofimportandexportgoodsreportstheactualbasicinformationofimportandexportgoodstotheCustomsinpaperformandbyelectronicmeansatspecifiedtimeandplaceandalsoreceivestheCustomsexaminationandverification.Declarationunitsincludetheconsignor,consigneeandagentofimportandexportgoods,whichmustregisterattheCustomsandbearthelegalresponsibilitiesofthedeclaration.Importandexportgoodsmustbedeclaredbytheconsignee,consignororagenttotheCustomsattheentryorexitplaceofthegoods.TheCustomsLawprescribes：Declarationforimportandexportgoodsshallbemadeinpaperformandbyelectronicmeans.Itconfirmsthelegalstatusofelectronicdeclaration,andmakeselectronicdeclarationformandpaperdeclarationformhaveequivalentlegaleffect.Declarationofimportgoodsshallbemadewithin14daysofthedeclarationofthearrivalofthemeansoftransportforshippingthegoods;declarationofexportgoodsshallbemadeuponthearrivalofthegoodsatCustomssurveillancezone,and24hourspriortoloading.WhentheconsigneeofimportgoodsfailstodeclarethegoodstotheCustomswithinthetimelimitprescribed,afeefordelayeddeclarationshallbeimposedbytheCustoms.ThefeefordelayeddeclarationshallbecollectedonadailybasisfortheperiodfromthenextdayoftheprescribeddeclarationtimelimittothedatewhentheCustomsacceptstheconsignee'sdeclaration.（Theperiodofdelayeddeclarationshallincludethebeginningdayandexpirydayofthesaidperiod.）Thefeefordelayeddeclarationshallbecollectedat0.5‰ofthedutiablevalueofimportgoodsinRMBondailybasisandthepartlessthanRMBoneYuanshallbeexemptedfromimposingsuchfee.ThethresholdforthefeeshallbeRMB50Yuan.Ifthebeginningdayforcollectingthefeeislegalholiday,thenitshouldbepostponedtothefirstworkingdayafterit.IfaconsigneeofimportsfailstosubmittheprintedcustomsdeclarationformwithintheprescribedtimelimitaftertransmittingtheelectroniccustomsdeclarationformtotheCustomstomakeaCustomsdeclaration,theCustomswillceasetohandletheelectronicdataofcustomsdeclarationform,andtheconsigneeofimportsshallmakeanewdeclarationattheCustoms.Wherethedeclarationisthusdelayed,thefeefordelayeddeclarationshallbecollectedfromthe15thdayasofthedateofdeclarationofthearrivalofthemeansoftransporttothedaywhentheCustomsreacceptsthedeclaration.DocumentspreparationisthefirststepofbeginningdeclarationforCustomsdeclarer.Declarationdocumentsaredividedintotwocategorieswhicharecustomsdeclarationformandattacheddocuments.Theattacheddocumentsconsistofbasicdocuments,specialdocuments,andpreparatorydocuments.Customsdeclarationformisthemaindocumentfilledinbydeclarerintheformatspecifiedbyrelevantcustomsregulations.Basicdocumentsrefertoshippingdocumentsandcommercialdocumentsofimportandexportgoods,mainlyincludingimportbilloflading,exportshippingorder,commercialinvoiceandpackinglist,etc.Specialdocumentsrefertolicensingcertificateforimportandexport,processingtraderegistrationhandbook,certificateforspecifieddutyreductionandexemption,otherentry&exitcertificatesforspecialgoodssuchastheoriginalCustomsdeclarationdocumentforimportandexportgoods,theverificationcertificatesforexportproceedsinforeignexchange,certificateofplaceoforiginandsoon.Preparatorydocumentsmainlyrefertotradecontractsandrelevantcertificatesofimportandexportenterprises.Theconsigneeorconsignororagentofimportandexportgoodsshouldprovidethebasicdocuments,specialdocumentsandpreparatorydocumentstoCustomsdeclarers.Afterexaminationandverification,thedeclarersfillinCustomsdeclarationformsaccordingly.Theconsigneeofimportgoodsshouldconfirmthename,specification,model,andclassificationofthegoodsbeforedeclaration.TheconsigneecanapplyforcheckingthegoodsordrawingsamplesinwrittenformtotheCustoms.Asfortheapprovedapplication,theCustomsshouldsendstafftobepresentforsupervision.1.進(jìn)出口申報(bào)申報(bào)是指進(jìn)出口貨物的收發(fā)貨人即其代理人，依照《海關(guān)法》及有關(guān)法律、行政法規(guī)和規(guī)章的要求，在規(guī)定的期限、地點(diǎn)，采用電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單的形式，向海關(guān)報(bào)告實(shí)際進(jìn)出口貨物的情況，并接受海關(guān)審核的行為。申報(bào)單位包括進(jìn)出口貨物收發(fā)貨人和代理人，申報(bào)單位必須要在海關(guān)注冊(cè)登記，并對(duì)其向海關(guān)申報(bào)的內(nèi)容負(fù)法律責(zé)任。進(jìn)出口貨物應(yīng)當(dāng)由收發(fā)貨人或其代理人在貨物進(jìn)出境地海關(guān)申報(bào)。《海關(guān)法》規(guī)定：“辦理進(jìn)出口貨物的海關(guān)申報(bào)手續(xù)，應(yīng)當(dāng)采用紙質(zhì)報(bào)關(guān)單和電子數(shù)據(jù)報(bào)關(guān)單的形式?！边@一規(guī)定確定了電子報(bào)關(guān)的法律地位，使電子數(shù)據(jù)報(bào)關(guān)單和紙質(zhì)報(bào)關(guān)單具有同等的法律效力。進(jìn)口貨物的申報(bào)期限為自裝載貨物的運(yùn)輸工具申報(bào)進(jìn)境之日起14日內(nèi)。出口貨物的申報(bào)期限為貨物運(yùn)抵海關(guān)監(jiān)管區(qū)后、裝貨的24小時(shí)以前。進(jìn)口貨物的收貨人未按規(guī)定期限向海關(guān)申報(bào)的，由海關(guān)按規(guī)定征收滯報(bào)金。滯報(bào)金按日計(jì)征，其起征日為規(guī)定的申報(bào)時(shí)限的次日，截止日為收貨人向海關(guān)申報(bào)后，海關(guān)接受申報(bào)的日期（即起始日和截止日均計(jì)入滯報(bào)期間）。滯報(bào)金的日征收金額為進(jìn)口貨物完稅價(jià)格的0.5‰，計(jì)征單位為“元”，不滿(mǎn)1元的部分免征，起征點(diǎn)為50元。滯報(bào)金的計(jì)征起始日如遇法定節(jié)假日，則順延至其后第一個(gè)工作日。進(jìn)口貨物收發(fā)貨人在向海關(guān)傳送報(bào)關(guān)單電子數(shù)據(jù)申報(bào)后，未在規(guī)定期限提交紙質(zhì)報(bào)關(guān)單，被海關(guān)撤單需重新申報(bào)產(chǎn)生滯報(bào)的，計(jì)征起始日以自運(yùn)輸工具申報(bào)進(jìn)境之日起第15日為起始日，以海關(guān)重新接受申報(bào)之日為截止日。準(zhǔn)備申報(bào)的單證是報(bào)關(guān)員開(kāi)始進(jìn)行申報(bào)工作的第一步。申報(bào)單證可以分為報(bào)關(guān)單、隨附單證兩大類(lèi)，其中隨附單證包括基本單證、特殊單證和預(yù)備單證。報(bào)關(guān)單是主要單證，是由報(bào)關(guān)員按照海關(guān)規(guī)定格式填制的申報(bào)單?；締巫C是指進(jìn)出口貨物的貨運(yùn)單據(jù)和商業(yè)單據(jù)，主要有進(jìn)口提貨單據(jù)、出口裝貨單據(jù)、商業(yè)發(fā)票、裝箱單等。特殊單證主要是指進(jìn)出口許可證件、加工貿(mào)易登記手冊(cè)、特定減免稅證明、作為特殊貨物進(jìn)出境證明的原進(jìn)出口貨物報(bào)關(guān)單證、出口收匯核銷(xiāo)單、原產(chǎn)地證明書(shū)等。預(yù)備單證主要是指貿(mào)易合同、進(jìn)出口企業(yè)的有關(guān)證明文件等。進(jìn)出口貨物收發(fā)貨人或其代理人應(yīng)向報(bào)關(guān)員提供基本單證、特殊單證、預(yù)備單證，報(bào)關(guān)員審核這些單證后據(jù)此填制報(bào)關(guān)單。進(jìn)口貨物的收貨人，向海關(guān)申報(bào)前，要確定貨物的品名、規(guī)格、型號(hào)、歸類(lèi)等，可以向海關(guān)提出查看貨物或者提取貨樣的書(shū)面申請(qǐng)。海關(guān)審核同意的，派員到場(chǎng)監(jiān)管。2.CustomsExaminationCustomsexaminationreferstothelawenforcementbytheCustomsofconfirmingwhetherthedeclarationoftheconsigneeorconsignorofentry&exitgoodsisinaccordancewiththeactualinformationofimportandexportgoods,orconductingexaminationonimportandexportgoodsaccordingtolawsoastoconfirmtheclassification,price,placeoforiginandotherinformationofentry&exitgoods.2.海關(guān)查驗(yàn)海關(guān)查驗(yàn)是指海關(guān)為確定進(jìn)出境貨物收發(fā)貨人向海關(guān)申報(bào)的內(nèi)容是否與進(jìn)出口貨物的真實(shí)情況相符，或者為確定進(jìn)出境貨物歸類(lèi)、價(jià)格、原產(chǎn)地等，依法對(duì)進(jìn)出口貨物進(jìn)行實(shí)際核查的執(zhí)法行為。3.PayingTaxesandFeesTheconsigneeorconsignororagentofimportandexportgoodsshouldsubmitcustomsdeclarationformandattacheddocumentstothedesignatedCustomsattheplaceofentryandexit.AfterexaminingtheCustomsdeclarationformandconfirmingtheintactnessofgoods,theCustomsshallcalculatethedutiesaccordingtothedeclaredgoodsandprintoutthedutypaymentformandchargereceipts.OnthestrengthofthedutypaymentnoticeandchargedocumentsissuedbytheCustoms,theconsigneeorconsignororagentofimportandexportgoodsshouldpaythedutiesatthedesignatedbanksorviae-paymentatspecifiedtime.3.繳納稅費(fèi)進(jìn)出口貨物的收發(fā)貨人或其代理人將報(bào)關(guān)單和隨附的單證提交給貨物進(jìn)出境地指定地海關(guān)，經(jīng)海關(guān)審核報(bào)關(guān)單，并查驗(yàn)貨物無(wú)誤后，海關(guān)根據(jù)申報(bào)的貨物計(jì)算稅費(fèi)打印納稅繳款書(shū)和收費(fèi)票據(jù)。進(jìn)出口貨物收發(fā)貨人或其代理人憑海關(guān)簽發(fā)的繳稅通知書(shū)和收費(fèi)單據(jù)在限定的時(shí)間內(nèi)向指定銀行繳納稅費(fèi)，或在網(wǎng)上進(jìn)行電子支付。4.PickingUporShippingGoodsAfterthecompletionofformalitiesforpickingupimportgoodsorshippingexportgoods,theconsigneeorconsignororagentofimportandexportgoodscanapplyfortheissuanceofrelevantimportorexportcertificatesofgoodsattheCustomsifnecessary.Theusualcertificatesmainlyincludecertificatesforimportproceedsinforeignexchange,certificateforexportproceedsinforeignexchange,verificationcertificateforexportproceedsinforeignexchange,certificateforexporttaxrebateandcertificateforimportgoods.4.提取或裝運(yùn)貨物進(jìn)出口貨物收發(fā)貨人或其代理人，辦理完提取進(jìn)口貨物或裝運(yùn)出口貨物的手續(xù)以后，如需要海關(guān)簽發(fā)有關(guān)的貨物進(jìn)口、出口證明聯(lián)的，均可向海關(guān)提出申請(qǐng)。常見(jiàn)的證明主要有：進(jìn)口付匯證明、出口收匯證明、出口收匯核銷(xiāo)單、出口退稅證明、進(jìn)口貨物證明書(shū)。Ⅲ.CustomsDeclarationforBondedImportandExportGoodsBondedgoodsrefertothegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritory.ThebondedtreatmentmustbeapprovedbytheCustoms.Anygoodswithoutapprovalcannotbebondedgoods.ThebondedscopeapprovedbytheCustomsincludesestablishingbondedwarehouse,bondedfactory,andbondedgroup.AcceptanceofprocessingtradefilingandissuanceofregistrationhandbookeitherinwrittenformorbyelectronicmeansareactuallytheCustoms'exercisingtherightforbondedapproval.TheestablishmentofbondedzoneandexportprocessingzoneshouldbeexaminedandapprovedbytheStateCouncil.ButthespecificapprovalforsomebondedgoodsintheseregionsstillremainswithintheCustoms'rightandalsobelongstothebondedapprovalscopeoftheCustoms.Bondedgoodshavefourfundamentalfeatures：specificobjective,temporarydutyexemption,reshippmentoutoftheterritoryandsafeguardmeasures.三、保稅進(jìn)出口貨物報(bào)關(guān)保稅貨物，是指經(jīng)海關(guān)批準(zhǔn)未辦理納稅手續(xù)進(jìn)境，在境內(nèi)儲(chǔ)存、加工、裝配后復(fù)運(yùn)出境的貨物。貨物保稅必須經(jīng)海關(guān)批準(zhǔn)。任何貨物，未經(jīng)海關(guān)批準(zhǔn)不能成為保稅貨物。海關(guān)批準(zhǔn)保稅的范圍包括批準(zhǔn)成立保稅倉(cāng)庫(kù)、保稅工廠、保稅集團(tuán)；海關(guān)接受加工貿(mào)易備案，核發(fā)登記手冊(cè)，包括核發(fā)電子的或紙質(zhì)的登記手冊(cè)，實(shí)際上就是在行使批準(zhǔn)保稅的權(quán)力；保稅區(qū)和出口加工區(qū)是由國(guó)務(wù)院審批的，但是具體批準(zhǔn)這些區(qū)域的某些進(jìn)口貨物的保稅，仍是海關(guān)的權(quán)力，也屬于海關(guān)批準(zhǔn)保稅的范圍。保稅貨物具有四個(gè)基本特征：特定目的、暫免納稅、復(fù)運(yùn)出境、保障措施。Bondedgoodsincludebondedgoodsinflowandbondedprocessinggoods：1.Bondedgoodsinflow,namelybondedstoredgoods,refertoabondedformthattheimportgoodsarestoredindesignatedplacesunderCustomscontrolandtemporarydutyfree.Bondedwarehouseisthecommonplaceforbondedstorage.Theobjectiveofbondedstorageliesinthatimportgoodscanbetemporarilystoredinbondedwarehouseandwaitforenteringthefinalstepoftradeorproductionundertemporarydutyfree.Thus,bondedstorageisabondedformonthebasisofstorageandrelyingonwarehouse.Theformsinclude：bondedwarehouse,exportwarehouseundersupervision,bondedgoodsflowcenter（TypeA）,bondedgoodsflowcenter（TypeB）,bondedgoodsflowpark,bondedareaandbondedport.AccordingtothePRCCustomsLaw,goodscanbetemporarilyimpo