What Is an Advance Shipping Note?
Early declaration is a convenient customs clearance measure for the customs to speed up the customs clearance of the enterprise and conduct document review in advance before the goods arrive, so that the goods can be picked up after the goods arrive at the port. Like other convenient customs clearance measures, advance declaration must be related to the credit status of the enterprise, so the premise of the enterprise s advance declaration is approved by the customs.
Advance declaration
Right!
- Chinese name
- Advance declaration
- Foreign name
- Declare in advance
- Nature
- Customs clearance measures
- Suitable
- Customs
- Content
- Document review in advance
- Function
- Speed up corporate clearance
- Early declaration is a convenient customs clearance measure for the customs to speed up the customs clearance of the enterprise and conduct document review in advance before the goods arrive, so that the goods can be picked up after the goods arrive at the port. Like other convenient customs clearance measures, advance declaration must be related to the credit status of the enterprise, so the premise of the enterprise s advance declaration is approved by the customs.
- Advance declaration generally requires that the manifest data of the imported and exported goods have been transmitted to the customs, and the product name, specifications, and quantity of the imported and exported goods have been determined. Early declaration without manifests can also be implemented for convenient customs clearance enterprises approved by the General Administration of Customs, but the declarations of these enterprises must also be written off when they are released by customs. Transmitted to customs later than customs release.
- According to Article 18 of the "Administrative Regulations on the Declaration of Import and Export Goods of the Customs of the People's Republic of China", "the valid period of the import and export goods inspection certificate for verification shall be subject to the date of customs acceptance of the declaration"; Article 13 of the Administrative Measures on Taxation stipulates that the imported goods shall be subject to the application of the tax rate applied on the date of declaration of entry of the means of transport for loading the goods if the imported goods are declared by the customs before their arrival.
- In addition, according to the Notice of the General Administration of Customs on the Issues Concerning the Early Declaration of Imported Commodities Adopting Temporary Safeguard Measures (Administrative Letter [2002] No. 414), "All goods that implement temporary safeguard measures shall be subject to convenient customs clearance measures. Outside the company, advance declaration is not allowed. "
- Imported goods can be declared after shipment, before arrival, and the inbound manifest has been transmitted to the customs and confirmed by the customs (except in the case of no advance manifest declaration), the consignee or agent of the imported goods can declare to the customs (Including electronic declaration and paper declaration); the export goods must be declared to the customs within 3 days before being transported to the customs supervision site. In other words, the "advance" of "advance declaration" is not an indefinite advance. In practice, some enterprises will declare to the customs for a long time or even half a year or one year in order to clear the permits held in their hands within the validity period. This is a serious violation of customs regulations, and the customs can punish them in accordance with the relevant provisions of the "Customs Law of the People's Republic of China" and "Regulations on the Implementation of Administrative Penalties of the Customs of the People's Republic of China".