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What procedures do import and export enterprises need to complete from registration and filing to compliant customs clearance?
or complex compliance issues.
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I am the person in charge of a small precision parts manufacturing company in Shanghai that just obtained its business license. Last week, I just secured my first foreign trade order for exports to Southeast Asia and a purchase order for importing German testing equipment. Having never engaged in foreign trade before, I was completely overwhelmed when the freight forwarder listed a bunch of filing, customs declaration, foreign exchange receipt and payment procedures during our communication yesterday.
I am so anxious that I can't even eat, fearing that missing a key procedure will lead to cargo detention or customs detention, resulting in not only compensating the customer for breach of contract but also bearing high detention fees, and even damaging the company's nascent industry reputation. I want to ask exactly what specific procedures are needed for the entire process from registration and filing to customs clearance, foreign exchange receipt and payment and tax refund, and what hidden pitfalls are there?
Jason WuYears of service：10Customer Rating：5.0
International Logistics & Supply Chain ManagerStart a Chat
First，you need to complete the **pre-compliance filing procedures**: After obtaining the business license，the enterprise must first complete the foreign trade operator filing registration with the Ministry of Commerce，then apply for the customs declaration unit registration certificate with the customs，simultaneously complete the registration of the goods trade foreign exchange receipt and payment enterprise directory with the State Administration of Foreign Exchange，and finally apply for the E-port IC card. These four steps are the foundation for carrying out foreign trade business，and none can be omitted.
Core nodes need to be well connected: In the export link，you need to check the consistency of information on commercial invoices，packing lists and customs declarations in advance. If the goods involve statutory inspection，you need to handle the commodity inspection clearance certificate in advance，In the import link，if mechanical and electrical products are involved，you need to apply for an automatic import license in advance. **Core documents must be pre-examined 3 working days before customs declaration** to avoid return of documents due to inconsistent information.
You need to make contingency plans in advance: If you encounter customs document review queries，you need to supplement supporting materials such as certificate of origin and purchase and sales contracts within 24 hours，If the goods are selected for inspection，you need to prepare samples and product specifications in advance to cooperate with the inspection，If documents are missing，you need to handle the procedures for supplementing or amending documents as soon as possible to avoid incurring detention fees.
Final compliance implementation: After customs clearance is completed，export enterprises need to complete **tax refund document filing** within 15 days，and import enterprises need to complete foreign exchange receipt and payment declaration after receiving or paying foreign exchange，to ensure that the entire process complies with regulatory requirements and avoid affecting subsequent business permissions.
Daniel XuYears of service：10Customer Rating：5.0
Director of Import & Export OperationsStart a Chat
Regarding the procedures for the customs declaration link of import and export enterprises, note that when registering for customs declaration units with the customs, you need to submit materials such as the business license copy, foreign trade operator filing registration form, and legal representative identity certificate. After registration is completed, you need to file customs declaration personnel on the "Single Window". When declaring customs, you need to complete the pre-entry of the customs declaration form in advance to ensure accurate classification of commodity codes.
If there is a price review dispute, you need to prepare supporting materials such as purchase and sales contracts, payment vouchers, and cost accounting sheets in advance to avoid deleting and re-declaring due to incorrect classification or failed price review, which will increase customs clearance time and costs. In addition, for goods enjoying tariff reduction and exemption, you need to go through the tax reduction and exemption filing procedures in advance and submit the tax reduction and exemption certificate when declaring customs, otherwise you cannot enjoy the preferential tax rate.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
The procedures involved in the logistics link for import and export enterprises need to be confirmed with the freight forwarder in advance for documents such as shipping notes, commercial invoices and packing lists required for booking space. If dangerous goods are involved, you need to go through the dangerous goods declaration procedures in advance and submit materials such as MSDS reports and performance inspection results of dangerous goods packaging. After the goods arrive at the port, you need to complete the customs clearance procedures within the free detention period.
If you expect to be unable to clear customs in time, you need to apply to the shipping company in advance to extend the free detention period to avoid incurring container detention fees and port detention fees. In addition, when picking up imported goods, you need to check the consistency between the bill of lading information and the actual goods. If there is a dispute over the right of goods, you need to submit the bill of lading endorsement document and purchase and sales contract in time to ensure the smooth transfer of the right of goods.
Cindy ChenYears of service：3Customer Rating：5.0
Key Account ManagerStart a Chat
The tax procedures involved in import and export enterprises need to go through the export tax (exemption and refund) filing procedures with the competent tax authority after completing the foreign trade operator filing, and submit materials such as the business license, foreign trade operator filing registration form and bank account opening permit.
If you use the VAT deferral method to import goods, you need to apply for VAT deferral qualification with the tax authority in advance to ensure that you do not need to pay import value-added tax in the import link, and only need to declare and pay it in the subsequent declaration period to alleviate financial pressure. In addition, for cross-border related party transactions, you need to prepare related party transaction pricing documents in advance to avoid tax authority tax adjustments caused by unreasonable transfer pricing and increase tax costs.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
The foreign exchange receipt and payment procedures for import and export enterprises need to open cross-border foreign exchange receipt and payment accounts with banks after completing the foreign exchange receipt and payment directory registration. When receiving or paying foreign exchange, you need to conduct foreign exchange receipt and payment declaration on the "Single Window" and submit materials such as commercial invoices, customs declarations and purchase and sales contracts.
If advance receipt or advance payment is involved, you need to conduct contract registration and withdrawal registration on the "Goods Trade Foreign Exchange Monitoring System" of the State Administration of Foreign Exchange in advance to avoid the foreign exchange receipt and payment being intercepted due to no registration. In addition, for enterprises using cross-border RMB payment, you need to ensure that the counterparty is within the CIPS system, and the submitted documents comply with the compliance requirements of cross-border RMB payment to avoid payment failure.
Michael ZhangYears of service：6Customer Rating：5.0
Customs Declaration & Compliance ExpertStart a Chat
The legal procedures involved in import and export enterprises need to complete the customs protection filing of intellectual property rights before signing foreign trade contracts. If the goods involve patents or trademarks, you need to submit intellectual property proof materials to the customs for filing to avoid the goods being detained due to infringement.
For export enterprises using letter of credit settlement, you need to review the letter of credit terms in advance to avoid soft clauses such as "the customer inspection certificate shall be signed by the buyer's designated personnel", which will lead to failure to receive foreign exchange smoothly. In addition, you need to clarify the force majeure clause and dispute resolution method in the contract. If there is a delay in delivery of goods or quality disputes, you can safeguard your rights and interests according to the contract terms to avoid legal disputes.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
The procedures for the customs on-site inspection link of import and export enterprises need to prepare materials such as packing details, product specifications and certificate of origin in advance after receiving the inspection notice, and cooperate with the customs inspection personnel in the container unpacking or machine inspection operations. If it is found during inspection that the goods are inconsistent with the customs declaration form information, you need to submit supplementary explanation materials and purchase and sales contracts in time.
If false declaration or concealment is involved, you need to actively cooperate with the customs investigation to avoid aggravated penalties. In addition, for goods that need to be inspected, you need to complete the inspection procedures within the time specified by the customs, submit samples and inspection applications to ensure that the inspection report meets the customs requirements and avoid the goods being detained at the port for a long time.
Grace WangYears of service：10Customer Rating：5.0
Senior Foreign Trade ConsultantStart a Chat
The procedures for the export tax refund link of import and export enterprises need to collect documents such as customs declarations, commercial invoices and export foreign exchange receipt vouchers in time after the goods are exported, conduct pre-declaration in the "Export Tax Refund Declaration System", and then conduct formal declaration after the pre-declaration is passed. You need to ensure the "four flow consistency", that is, the information of contract flow, capital flow, goods flow and invoice flow are completely matched, to avoid tax investigation due to inconsistent four flows and affecting the tax refund progress.
In addition, tax refund documents need to be retained for at least 5 years for reference. If the tax authority conducts tax refund audit, you need to submit relevant documents in time to avoid the tax refund being recovered or facing penalties due to missing documents.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
The procedures involved in the supply chain for import and export enterprises need to determine the responsible party for handling procedures according to trade terms. If using FOB terms for export, you need to go through the exit inspection and quarantine procedures for the goods in advance; If using CIF terms for import, you need to go through the entry inspection and quarantine procedures and transportation insurance procedures for imported goods in advance, and submit the insurance application form and goods list.
In addition, you need to establish a supply chain compliance ledger to record the handling time, material details and handling results of each business, which is convenient for subsequent traceability and compliance inspection, and optimize the supply chain path according to business needs to reduce overall operating costs.