There are also difficulties in customs declaration and delivery of consignors.
- Author:Josie
- Source:Search network
- Release Date:2019-08-16
The author is not the title party. You are not mistaken. There are indeed enterprises that have encountered this problem when filling out the customs declaration form. So, what is the specific situation?
Example 1: Company A is an enterprise within the special supervision area of the customs. The company signs a contract for the purchase of goods with Company B outside the territory. Company B purchases a batch of goods for sale in the form of general trade. The question is, how should the overseas consignor on the import declaration of Company B be filled? Looked for the latest customs declaration form, the General Administration of Customs announced No. 18 of 2019 (announcement on the revision of the "Customs Customs Import and Export Goods Customs Declaration". The description of the overseas consignee and consignor is described as follows:
Overseas consignee
An overseas consignee usually refers to the signing and execution of the buyer or contract specified consignee in the export trade contract, and the overseas consignor usually refers to the signing and execution of the seller in the import trade contract.
Fill in the name and code of the overseas consignee. The name is generally filled in the English name. If the inspection and quarantine requirements are filled in with other foreign names, the English name will be filled in and separated by half-width brackets. For the AEO mutual recognition country (region) enterprise, the code will be filled in the AEO code, and the style of the report is: "Country ( Region) Code + Customs Enterprise Code, for example: Singapore AEO Enterprise SG123456789012 (Singapore Country Code + 12 Business Code); Non-mutual Recognition Country (Region) AEO Enterprise and other circumstances, the code is exempt from reporting.
In the special case, if there is no overseas consignee or consignor, the name and code will be reported as “NO”.
After reading the specifications, Company B was puzzled. The overseas consignor said in the specification usually refers to the signing and execution of the seller in the import trade contract. At the same time, it is said that in special circumstances, there is no overseas consignee and consignor, name and code. Fill in the "NO". There is a seller in the ticket sales contract. If the "NO" is filled, will it not meet the specifications? If you fill in the company A, it seems that it does not meet the status of the outside world... ah... ah...
The above cases actually involve the basic knowledge of a customs affairs, that is, what is specifically defined as a boundary between domestic and overseas. Here we have to mention two concepts, one is the border; the other is the border.
The border refers to the territorial scope in which a State exercises sovereignty, including but not limited to terrestrial territories, airspace and territorial waters.
The customs territory refers to the area where the same customs laws, regulations, and customs systems are implemented, and is also the area where the customs exercises the sovereignty of law enforcement.
Under normal circumstances, the border is equal to the border. However, with the emergence of customs unions, free trade zones, and free ports, the principle of borders equal to borders has been broken. There are two situations:
The customs territory is larger than the border. For example, goods entering or leaving the borders of member states between the member states of the Customs Union are not subject to customs duties, and only goods from or to non-members are subject to customs duties when entering or leaving the joint customs of member states. Therefore, for the member countries of the Customs Union, their customs are greater than the border. For example: the European Union.
The border is greater than the border. For example, if a country establishes a special area such as a free trade zone or a free port within the country, because the special zone is regarded as a domestic customs territory (outside the country's territory), the goods enter the special zone and enjoy different regulatory policies than the domestic zone (outside the special zone within the country). Therefore, the country's border is greater than the border. For example: China.
At present, China's separate customs areas include: Hong Kong, China, Macao, and Taiwan Province of China (Taiwan, Anhui, Jin, and Malaysia separate customs zones), and separate customs tariff systems are implemented in separate customs areas. In addition to this, there are various special customs supervision areas established in the territory of the country (which are regarded as outside the country's territory), so China's national border is greater than the customs territory.
After understanding the above concepts about the borders and customs, we can easily find that the domestic and overseas mentioned in the import and export and customs declarations that are often mentioned in import and export activities actually refer to the customs. We give an example.
Example 2: Company C and China's Macao D Company signed a contract for the export of goods. Since Macao of China belongs to China's special administrative region and is also a separate customs territory, Company C should declare offshore export customs declarations to China Customs. The consignee fills in.
Returning to Example 1, since Company A belongs to an enterprise within the special customs supervision area, and the special customs supervision area is regarded as the territory outside the country, Company A is a registered enterprise in the territory of China, but it can also be regarded as For overseas enterprises, the overseas consignor on the customs declaration form of Company B can fill in the foreign name of Company A. For the special circumstances mentioned in the filling specification, there is no overseas consignee and consignor, and the name and code are filled in. NO", this situation should be applicable to the enterprises in the special supervision area of the Customs to handle the domestic sales of processing trade goods.
Finally, for specific business, it is recommended that readers make decisions based on actual conditions. The author's personal knowledge level is limited. If there is any omission, I hope to correct me.
Example 1: Company A is an enterprise within the special supervision area of the customs. The company signs a contract for the purchase of goods with Company B outside the territory. Company B purchases a batch of goods for sale in the form of general trade. The question is, how should the overseas consignor on the import declaration of Company B be filled? Looked for the latest customs declaration form, the General Administration of Customs announced No. 18 of 2019 (announcement on the revision of the "Customs Customs Import and Export Goods Customs Declaration". The description of the overseas consignee and consignor is described as follows:
Overseas consignee
An overseas consignee usually refers to the signing and execution of the buyer or contract specified consignee in the export trade contract, and the overseas consignor usually refers to the signing and execution of the seller in the import trade contract.
Fill in the name and code of the overseas consignee. The name is generally filled in the English name. If the inspection and quarantine requirements are filled in with other foreign names, the English name will be filled in and separated by half-width brackets. For the AEO mutual recognition country (region) enterprise, the code will be filled in the AEO code, and the style of the report is: "Country ( Region) Code + Customs Enterprise Code, for example: Singapore AEO Enterprise SG123456789012 (Singapore Country Code + 12 Business Code); Non-mutual Recognition Country (Region) AEO Enterprise and other circumstances, the code is exempt from reporting.
In the special case, if there is no overseas consignee or consignor, the name and code will be reported as “NO”.
After reading the specifications, Company B was puzzled. The overseas consignor said in the specification usually refers to the signing and execution of the seller in the import trade contract. At the same time, it is said that in special circumstances, there is no overseas consignee and consignor, name and code. Fill in the "NO". There is a seller in the ticket sales contract. If the "NO" is filled, will it not meet the specifications? If you fill in the company A, it seems that it does not meet the status of the outside world... ah... ah...
The above cases actually involve the basic knowledge of a customs affairs, that is, what is specifically defined as a boundary between domestic and overseas. Here we have to mention two concepts, one is the border; the other is the border.
The border refers to the territorial scope in which a State exercises sovereignty, including but not limited to terrestrial territories, airspace and territorial waters.
The customs territory refers to the area where the same customs laws, regulations, and customs systems are implemented, and is also the area where the customs exercises the sovereignty of law enforcement.
Under normal circumstances, the border is equal to the border. However, with the emergence of customs unions, free trade zones, and free ports, the principle of borders equal to borders has been broken. There are two situations:
The customs territory is larger than the border. For example, goods entering or leaving the borders of member states between the member states of the Customs Union are not subject to customs duties, and only goods from or to non-members are subject to customs duties when entering or leaving the joint customs of member states. Therefore, for the member countries of the Customs Union, their customs are greater than the border. For example: the European Union.
The border is greater than the border. For example, if a country establishes a special area such as a free trade zone or a free port within the country, because the special zone is regarded as a domestic customs territory (outside the country's territory), the goods enter the special zone and enjoy different regulatory policies than the domestic zone (outside the special zone within the country). Therefore, the country's border is greater than the border. For example: China.
At present, China's separate customs areas include: Hong Kong, China, Macao, and Taiwan Province of China (Taiwan, Anhui, Jin, and Malaysia separate customs zones), and separate customs tariff systems are implemented in separate customs areas. In addition to this, there are various special customs supervision areas established in the territory of the country (which are regarded as outside the country's territory), so China's national border is greater than the customs territory.
After understanding the above concepts about the borders and customs, we can easily find that the domestic and overseas mentioned in the import and export and customs declarations that are often mentioned in import and export activities actually refer to the customs. We give an example.
Example 2: Company C and China's Macao D Company signed a contract for the export of goods. Since Macao of China belongs to China's special administrative region and is also a separate customs territory, Company C should declare offshore export customs declarations to China Customs. The consignee fills in.
Returning to Example 1, since Company A belongs to an enterprise within the special customs supervision area, and the special customs supervision area is regarded as the territory outside the country, Company A is a registered enterprise in the territory of China, but it can also be regarded as For overseas enterprises, the overseas consignor on the customs declaration form of Company B can fill in the foreign name of Company A. For the special circumstances mentioned in the filling specification, there is no overseas consignee and consignor, and the name and code are filled in. NO", this situation should be applicable to the enterprises in the special supervision area of the Customs to handle the domestic sales of processing trade goods.
Finally, for specific business, it is recommended that readers make decisions based on actual conditions. The author's personal knowledge level is limited. If there is any omission, I hope to correct me.