The customs declaration form is a very important document in international trade. The accuracy of its content is directly related to the smooth customs clearance of goods and the compliance of enterprises. For established?Foreign trade?enterprises, in particular, they need to pay attention to the accurate declaration of all items in the customs declaration form. The following will introduce in detail how to accurately declare the terms of trade in the customs declaration form and share some common mistakes and methods to avoid them.
I. Accurate Declaration of Key Contents of the Customs Declaration Form
Product Name, Quantity, Unit, Domestic Source of Goods
These contents are the basic information in the customs declaration form and must be accurate:
(1) Product Name:It must be consistent with the actual goods, and there should be no vague or incorrect descriptions.
(2) Quantity:Declare according to the actual quantity of goods shipped, and pay attention to the correctness of the unit.
(3) Unit:It should be consistent with the requirements of the customs, such as kilograms, pieces, cubic meters, etc.
(4) Domestic Source of Goods:That is, the production or procurement place of the goods, which must be filled in accurately without any mistakes.
Terms of Trade (FOB, CIF, etc.)
The terms of trade determine the price composition of the goods and the division of responsibilities between the buyer and the seller. Common terms of trade include FOB (Free On Board) and CIF (Cost, Insurance, and Freight).
(1) FOB:It means that the seller is responsible for all costs and risks before the goods cross the ships rail at the port of shipment, and the buyer is responsible for the costs and risks thereafter.
(2) CIF:It means that the seller is responsible for transporting the goods to the port of destination and bearing the transportation and insurance costs.
II. Declaration of Customs Declaration Amount
The customs declaration amount should truthfully reflect the actual transaction amount. However, due to factors such as freight, foreign exchange rates, price fluctuations, and temporary re - pricing, there may be some changes during the actual declaration.
Common Problems and Handling Methods
Freight:If the terms of trade are CIF, the freight should be included; if it is FOB, the freight is not included.
More or Less Clause:When there is a discrepancy between the actual shipped quantity and the declared quantity, the declared amount should be adjusted according to the actual shipped quantity.
Foreign Exchange Currency and Price Fluctuation:Exchange rate changes in actual transactions may lead to a difference between the customs declaration amount and the contract amount, which needs to be adjusted according to the actual exchange rate.
Temporary Re - pricing:When foreign merchants request a temporary price adjustment, communicate with the finance department in a timely manner for adjustment.
III. Common Declaration Mistakes and Avoidance Methods
Example 1: Incorrect Declaration of Cargo Value
Situation:The cargo value of 100,000 RMB was incorrectly declared as 100,000 USD.
Solution:Amend the customs declaration form, but the customs usually imposes a fine. At this time, it can only be adjusted through subsequent high - low declaration to solve the problem of foreign exchange verification.
Example 2: Foreign Merchants Refuse to Pay the Balance Due to Goods Damage
Situation:The products in the container overturned, resulting in foreign merchants refusing to pay the balance, and the insurance company bears the loss.
Solution:Under - declare the customs declaration amount in subsequent businesses to balance the lack of foreign exchange for the balance of this ticket business. In practical operations, the tax refund for the damaged part of the goods usually cannot be returned, but by appropriately adjusting the declared amount of subsequent businesses, losses can be avoided to a certain extent.
IV. Suggestions for Avoiding Customs Declaration Risks
Strictly Check the Contents of the Customs Declaration Form:Before formally submitting the customs declaration form, carefully check all contents, especially key information such as product name, quantity, unit, and domestic source of goods.
Maintain Close Communication with the Finance Department:When there are changes such as freight and price fluctuations, communicate with the finance department in a timely manner to ensure the accuracy of the declared amount.
Select a Professional Customs Broker:Choose a customs broker with rich experience and good reputation to ensure the compliance and accuracy of customs declaration operations.
Establish an Internal Audit Mechanism:Set up a special audit department or position to strictly audit each customs declaration form and correct problems in a timely manner.
Train Employees:Regularly organize employee training to improve their understanding of customs declaration processes and policies and enhance their professional capabilities.
Accurately declaring the terms of trade and other key contents in the customs declaration form is of great significance to foreign trade enterprises. Through a strict audit mechanism, close cooperation with the finance department, and professional customs declaration operations, customs declaration errors and related risks can be effectively reduced, ensuring the smooth customs clearance of goods and maintaining the compliance and interests of enterprises.
