1. General customs clearance procedures for ordinary ships and container ships
(1) The goods enter the bonded area (Transportation into bonded area)
After unloading, in principle, it must first be shipped to the port bonded area or other place designated by the customs chief. It can only be withdrawn after completing the customs clearance procedures, paying import duties and obtaining import licenses. When the goods are transported into various bonded areas, an application for approval of the import and export shall be submitted to the Customs. However, if it is approved to be inspected in the cargo ship's cabin or on the barge, the import declaration does not have to be handled in the bonded area.
The bulk cargo (full container) of containerized goods must be stored in the container Yard, and the small cargo (LCL) is stored in the Container Freight Station. The location of the general cargo cargo can be determined by the importer. It is usually placed temporarily in Bonded Shed and can be used in bonded warehouses for long-term storage.
If the imported goods are not suitable or can not enter the bonded area, the customs can also be stored in other designated locations, but the provisions on the bonded area apply.
(2) Import declaration
After the goods are transported to the bonded area or other designated place, the importer submits the following documents to the Customs and Excise Department for customs declaration.
a, 3 import tax returns
b. Attachment: 2 commercial invoices (1 foreign exchange import); packing details and weight certificate; freight details, insurance details (when the import price is not CIF); certificate of origin, commodity inspection certificate, etc.; 4 sets of tariff payment books, 1 set of consumption tax payment books; import approval certificate (goods to be approved) or prior confirmation (goods to be confirmed beforehand); other relevant licenses, examination and approval documents, etc.; relevant tax exemption file.
If the importer does not obtain the shipping invoice and the commercial invoice signed by the exporter at the time of the import declaration, the importer must prepare and sign the Pro-forma Invoice and submit it to the Customs upon approval by the bank. Pick up the goods. After the importer receives the commercial invoice from the exporter, it must be resubmitted at the request of the customs.
(3) Import inspection
The inspection method includes three types: sampling inspection, partial designated inspection, and full inspection according to the scope. It is divided into on-site inspection, barge inspection, cargo ship inspection, and inspection site inspection according to the location. Imported animals and plants, their products, food, etc., must be inspected by the quarantine and epidemic prevention departments.
(4) Import license
a. The customs will review the import declaration and check the goods if necessary. After the audit is correct, the customs will return 3 of the 4 customs payment books to the importer, and the importer will pay the import tax to the Bank of Japan or its agency (located in the customs). After the tax is paid, the importer will go to the customs to receive the import license and the import approval certificate.
b. After the importer obtains the import license, the goods are transported from the bonded area to their own warehouse. At this point, the importer will attach the import approval certificate returned by the customs to the foreign exchange bank, and the foreign exchange bank will submit the above documents to the Bank of Japan for post-event review. According to the regulations, the import license must be kept by the importer for 3 years.
2. Customs clearance of container ship cargo
(1) The Container Yard Operator of Japan Port submits the “List of Imported Animal Goods†or “List of Plant Goods†to the Animal Quarantine or Plant Epidemic Prevention Agency as an agent of the shipping company before entering the port. After entering the port, the freighter must immediately submit the cargo list (Cargo Manifest), unloading application, container list (Container List) and so on.
(2) Customs clearance
The import customs clearance of containerized goods can be container freight yards, dock bonded warehouses or even inland warehouses.
a, container freight yard clearance
The importer completes customs clearance procedures at the container unloading yard, obtains import licenses and picks up the goods. The Customs will check the documents submitted by the importer and the imported goods, confirm that they are in compliance with the declaration and taxation, and stamp the returned tax return and return it to the importer. The importer will pay the customs duty at the designated place such as the agency of the Bank of Japan, and obtain the import license with the tax receipt to pick up the goods.
b. Customs clearance at the terminal bonded warehouse
After the container is unloaded from the ship to the container yard, it is transported to the importer's special bonded warehouse, and then the import customs clearance procedures are carried out in the usual way, but the cost is high and the procedures are complicated.
c. Inland warehouse clearance
After the imported goods are unloaded, they are directly transported to the bonded warehouse for customs clearance. This is a special way of customs clearance and is generally not used. Since the goods have not been completed for import declaration during transit in Japan, they are bonded transport. Therefore, importers who use this method must submit the Foreign Freight Delivery Declaration to the Customs in advance.
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