2010 Customs Clearance Guidelines: US Customs Clearance Guidelines

I. Introduction to Import Customs Procedures The term “customs clearance procedure” usually refers to the procedure for customs to release imported goods. The "import" in the U.S. Customs Law means that the vessel carrying the imported cargo arrives at the U.S. import port and removes the cargo from the vessel. Customs declarations are usually filed by customs offices where goods are released. For formal declaration procedures, the importer must obtain an importer identification number. This identification number must be marked on the relevant import declaration document. According to the U.S. Customs Regulations, importers are required to apply for an importer's ID number on the customs form 5106 at the same time as the importer's formal filing of the import declaration. Where an importer is required to submit an immediate release of an import declaration form in place of an import declaration certificate and an immediate release of an import declaration, the importer should submit these documents to the customs for preliminary examination before the goods arrive. Under this procedure, the importer is required to pay the estimated tax payable upon the arrival of the goods and submitting the formal immediate release of the import declaration document.

Second, the import declaration required documents and requirements 1, customs form 3461 (immediate delivery of applications and special permission).

This form was originally used for the immediate delivery procedure stipulated in Volume 19 of the U.S. Code of Federal Regulations. Under certain conditions, the customs also accepts Customs Form 7533 (List of Imported Goods) as a declaration document.

2, commercial invoices.

If the goods must declare that the import cannot yet obtain a commercial invoice, the invoice for the estimate can also be issued.

3, packing list (packing list).

A packing list is attached to the commercial invoice so that the U.S. customs authorities can perform a detailed review of the loaded goods.

4. Any other document that may be required for the import of a specific commodity.

5, apply for authorization of the customs declaration.

Usually the importer or its customs broker has the right to apply for customs clearance after submitting the authorization of the owner of the goods. The import declaration procedures can also be made up of the consignee specified in the bill of lading or a special bill of lading signed by the consignee. If such a bill of lading is with the order, it is handled by the holder of the bill of lading that has been officially endorsed by the consigner. The certificate issued by the carrier to prove that the person or company handling the import declaration is the normal way of obtaining formal declaration rights. In addition, the date on which the import declaration document is submitted, that is, the date of import declaration of the goods, the tax payable by the importer should be calculated based on the daily tax rate. This is extremely important when the tax rate may change.

Third, commercial invoices and special customs invoices 1, commercial development.

According to relevant regulations, the commercial invoices issued must conform to the conventions for commercial transactions of the same commodity in the United States and must include the following: A. Name and address of the seller.

B cargo departure, consignee and consignor.

C Imported goods in the United States at the time of importation of the destination port or machine often D imported goods to confirm the time and place of the order, the purchaser of the goods or agreed to purchaser's name and address.

E cargo marks, numbers, quantities and types.

F Detailed product name, quality grade, size and specifications, trademarks, etc.

G The quantity of goods according to the weight of their place of departure or departure, or the number of U.S. weights and measures.

H. List the total price of the unit price and the quantity of goods in the sales currency and the total invoice price.

I bear all the costs of the goods. All kinds of FOB fees are included in the invoice price, and there is no need to list the corresponding amount one by one.

The rebate, tax refund, or other benefits of exporting countries must be listed separately when exporting J commodities, not included in invoice prices but participating in the production process. Costs of projects such as dyes, molds, molds, engineering parts, and financial aid.

Appropriate goods that may be required in customs regulations are valued and any other facts required for classification are examined. Commercial invoices require English invoices (4 copies). Each invoice consists of a shipment of one consignee to one consignor by one ship or other vehicle. The description is as detailed as possible. Typewriter fonts should be used when issuing invoices. In order to facilitate the customs clearance of goods in the United States, invoices should be attached to shipment shipment documents or to the United States consignee when the goods are shipped.

2, special customs invoices.

The following items need special customs invoices in English: A shoes. Requires "provisional footwear invoices" produced by "International Footwear Association".

B steel products. Declaration Form 5520 "Dedicated Steel Invoice".

Fourth, inspection and release of imported goods 1. Cargo inspection and release.

Customs generally inspects representative imported goods to determine whether A imported goods belong to goods that must have a country of origin labeling or other special inspection, and check whether they meet the requirements.

Whether there are contraband items in the shipment of B.

C. Whether these goods have been correctly and clearly proved in the invoice.

D. Whether the shipment has more or less than the amount listed on the invoice.

E the taxable condition of the goods. As part of the inspection, the customs authorities also need to weigh some types of goods in terms of weight and size.

2. Immediate release of import requirements Within 10 working days after the goods are released, the importer must submit to the customs the immediate release of the import declaration documents. The documents for immediate release of the import examination report to be submitted are as follows: A. The import declaration document of the importer has been returned (on the invoice with the customs inspection record); B. Customs form 75011 (for the import of consumer goods); Customs form 5010 (Import and record interview); D Customs Form 5515 (Special Customs Invoices); E Other documents required for taxation and statistical reports.

V. US Customs Regulations on Port Discharge and Transportation A declaration of a carrier entering the United States does not in itself have the right to unload cargo or passengers. The Customs does not issue unloading permits or special permits, and the goods or passengers cannot land (Customs Document 3171). In addition, in most cases, the transport of goods or merchandise within a port area should be undertaken by the Customs license team or fleet.