Import and export declaration is one of the necessary links to fulfill customs entry procedures. It refers to the legal act of the consignee or his agent to declare import and export procedures and pay import and export tariffs to the customs. Customs inspects customs according to the declaration of customs declarers. Customs can not release the goods until they have been checked correctly.
According to the Customs Law, the time limit for declaration of imported goods is within 14 days from the date of declaration of entry by means of transport, and the consignee or his agent shall declare to the Customs; in addition to declaration to the Customs at the place of entry within 14 days, the transit imported goods shall also be transported to the designated place within 14 days from the date of arrival of the means of transport carrying the imported goods. Customs declaration at the local level; if customs declaration exceeds this time limit, the Customs shall levy a late declaration fee. The purpose of stipulating the time limit for customs declaration and collecting late declaration fee for imported goods is to use administrative and economic means to prompt the consignee or his agent of imported goods to declare the customs in time, speed up the port evacuation, and enable the imported goods to be put into production and use at an early date.
Normally, the import and export declaration procedures are divided into four steps: declaration, inspection, tax payment and release, and the freight forwarding enterprises qualified for declaration shall handle the corresponding declaration formalities on their behalf.
