What should I do if there is an error in the customs declaration?

Source: admin Time: 2022-11-23

According to the relevant provisions of the Customs Law of the People's Republic of China and the Specifications for Filling in the Customs Declaration Forms for Import and Export Goods of the People's Republic of China, the consignor or consignee of imported and exported goods or their agents must make truthful and standardized declarations when declaring the declaration forms. If the company fails to fulfill its relevant obligations and causes omissions or misdeclarations, in accordance with the relevant provisions of the Customs Law and the Regulations on the Implementation of Administrative Penalties by the Customs of the People's Republic of China, it may affect the customs clearance compliance convenience and corporate credit rating of the company, and in serious cases, it may also face the risk of administrative penalties.

How can enterprises make truthful and standardized declarations?

In customs practice, the errors and omissions that enterprises make in the declaration process of customs declarations are mainly concentrated in the following situations: foreign businessmen, domestic consignees and consignors, incorrect currency or amount filling (resulting in the inability to receive and pay foreign exchange and tax refunds), and irregular declaration of specifications and models (missing elements or irregular elements).

When filing customs declarations, enterprises should pay attention to the following three things:

one

Multi-check

Before declaring, the tax number, product name, price, consignee and consignor should be checked several times to ensure correctness.

two

Multiple references

The "Catalogue and Interpretation of Standardized Declaration of Import and Export Commodities of the Customs of the People's Republic of China" and "Commodities and Items of Import and Export Tariffs" have detailed explanations on the declaration requirements for each tax number. Many companies fail to report "retail packaging", "non-retail packaging", foreign brands or misreport specification elements when declaring. As long as you refer to these two reference books before declaring, you can answer most of the problems encountered in the declaration and effectively avoid omissions and misreporting.

three

Communicate more

If there are any unclear points during the actual declaration, please contact us in a timely manner through the 12360 hotline, various business windows and consultation telephones.

How should an enterprise handle situations where it discovers omissions or misreporting?

If an enterprise discovers that it has made an error in declaration or an irregularity and needs to modify or cancel the customs declaration, it should promptly apply for modification or cancellation of the customs declaration in accordance with the "Regulations of the People's Republic of China on Modification and Cancellation of Customs Declarations for Import and Export Goods".

The specific operation process is as follows:Enterprises initiate applications for amendment and withdrawal of customs declarations through China's International Trade "Single Window". The specific path is:

Single Window

Standard App

Cargo declaration

Cancel order

Customs will review and process the modification and withdrawal applications initiated by enterprises within the specified time, and complete the modification and withdrawal of customs declaration forms in a timely manner if the circumstances meet the requirements and the supporting documents provided by the enterprises are verified to be correct.

The modification or cancellation of a customs declaration form shall follow the principle of modification priority.If the following seven situations are met, you can go through the customs declaration form modification and cancellation procedures, and you need to provide corresponding supporting documents.

1. After the export goods are released, part or all of the originally declared goods are withdrawn from customs or the means of transport are changed due to reasons such as shipping and loading;

Need to submit: clearance, change of transport means certification materials.

2. The original declared data is inconsistent with the actual goods due to overloading, underloading, or loss or shortage of import and export goods during loading, transportation, or storage, or due to force majeure;

Required to submit: certification documents issued by commodity inspection agencies or relevant departments.

3. The declaration form data needs to be modified or cancelled due to handling of policy-based tax refunds, customs guarantee and other customs procedures;

Required to submit: relevant materials for endorsement of customs opinion.

4. The declaration content needs to be modified when the transaction is concluded at a temporary price according to trade practices and the actual settlement is made according to the commodity inspection quality certification or the actual price in the international market;

What needs to be submitted: invoices, contracts, bills of lading, packing lists and other documents that fully reflect the actual status of the trade, as well as payment vouchers related to the sale of goods and other commercial documents, written materials and electronic data that prove the authenticity and accuracy of the declared price.

5. The imported goods that have been declared for direct return need to be modified or cancelled;

The following documents need to be submitted: "Direct Return of Imported Goods Form" or "Notice of Order for Direct Return of Imported Goods".

6. Errors in electronic data reporting due to technical reasons such as computers and network systems;

Required submissions: Explanatory materials issued by the party responsible for the operation and management of the computer and network systems.

7. The declaration content needs to be modified or revoked due to operational or writing errors by the customs declaration personnel.

Required documents: contracts, invoices, packing lists, bills of lading or cargo lists and other relevant documents and certification documents that can prove the actual situation of the imported and exported goods, detailed descriptions, and other supporting materials.

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