1. Customs declaration for import and export vessels
The British Customs Law stipulates that import and export vessels, aircraft and Other means of transport must enter and leave the country at the ports and airports designated by the customs, and declare customs to the customs. When a foreign vessel enters the coastal 12-mile territorial sea, it must abide by the laws of the United Kingdom and must not open the cargo and dump the debris. After entering the port, the vessel should sail to the designated place. The Customs and Excise Department will board the vessel to check the immunity, seal the remaining marine items and accept the declaration of the vessel and passengers. The master shall declare to the Customs and Excise within 24 hours after the import of the vessel and submit a report on the status of the imported goods (ie the import manifest) in duplicate. One of them was handed over to the terminal for duty.
Second, the customs declaration of imported goods
The importer or his agent shall declare to the customs within 14 days of the report of the master to the customs. At the time of customs declaration, the customs declaration form shall be applied, and the consignees and consignees of the imported goods, the port of departure, the mark, the number of pieces, the name of the goods, the tax rate, the price and the duty payable shall be reported in detail, and the documents to be submitted shall be sent to the customs for review. Handle taxation and release procedures. The original of the report shall be checked by the terminal duty officer. The import order format has the following three types: 1. Tax exemption order 2. Specific tax report 3. Ad valorem tax return (with invoice) British Customs stipulates that imported goods must be unloaded within 21 days after the vessel arrives, otherwise the customs will detain the vessel. The Certificate of Inward Clearance can be issued as a voucher for the shipment until the goods are fully taxed and released. The current method is that the imported material is allowed to be discharged into the unloading and customs clearance established by the customs. It is kept by the terminal. If the goods are not overdue to customs, they will be detained by the customs and handed over to the official warehouse. All costs and losses will be borne by the shipper. More closely, according to the requirements of the Community Council, the tariff must be paid before the goods are picked up. The bank can give the importer 30 days of delivery credit, and guarantee to the customs to clear the customs duty within the time limit so that the importer can pick up the goods in advance. It is called after the tariff.
Third, customs declaration of air cargo
The customs declaration procedures for air cargo are similar to shipping, and the customs declaration period is 7 days. The UK Customs has focused on accelerating the operation of the radio and speeding up cargo inspection and release. The importer of the customs customs deposits the perennial deposit, after the goods are delivered, can directly submit the temporary declaration form to the customs inspectors, so that the goods can be released in advance, and the tax payment procedures are subsequently processed. Low-tax goods can be registered on the Bonded Shed Register.
Heathrow Airport in London, UK has an electronic data processing system (LACES) that connects customs offices, airlines and shipping companies. This system can be used to accept declarations, review orders, review tariffs and value-added tax, and select the goods that should be inspected in a large number of orders, calculate the tax according to the inspection results, and print the customs payment at the terminals of each airline. book. Every sub-report can be calculated within 5 seconds regardless of the calculation, and all customs clearance procedures can be completed within 1 hour.
Fourth, customs clearance of goods
Closed goods must be filled in a special report for one-way customs declaration. Therefore, the relevant stack, whether it is a public or private related stack, must be viewed by the Customs on the spot, and it is considered suitable for storing the goods and is properly established. The storage period of the goods is generally 3 years. The goods are not allowed to be processed during the storage time. They are only allowed to change the packaging, select the bins, and carry out operations related to the storage or sale of the goods. If the owner of the goods decides to import domestic products, he shall submit a stack of orders to the customs to apply for import. After being examined by the customs, the applicant shall pay the tax on the stack, and the applicant shall pay the tax on the stack and apply for the imported goods. The copy of the stack shall be filled in at the same time, and shall be escorted by the special dispatch or the patrol officer and transported to the terminal.
V. Customs payment
The UK Customs external tax is based on the Brussels Tax Classification Catalogue. There are 21 categories of 99 categories and 1097 tariff codes. The two digits after the decimal point indicate the item and the purpose. The tax rate has an independent rate and an agreed tax rate, and applies preferential tariffs and spread taxes. The taxation standards in the tariffs are both ad valorem and specific, and are subject to ad valorem taxes. The absolute value of industrial products is subject to ad valorem tax, and agricultural products are subject to specific tax. The tax rate is indicated in European units.
6. Supervision on provisional import of goods
The United Kingdom is a signatory to the 1960 Customs Cooperation Council Convention on Provisional Imports of Goods. The company guarantees that freight vehicles and containers do not need to be checked at border checkpoints when passing through the borders of member states. Therefore, regardless of whether the goods are shipped to the UK or transit to another member state, the driver can submit the temporary ATA Gamet, which is submitted for inspection, without the need for additional customs formalities.
The "Regulations on the Temporary Import and Re-export of Goods and the Exemption Procedures" issued by the British Customs stipulates that importers may pay a deposit or issue a guarantee to provide guarantees for the redemption of goods. When the above goods are re-exported, the policy can be revoked and the deposit can be refunded. The period of re-export is limited to 12 months, and can be applied for extension. The goods that enjoy the provisional import rights are generally machines, factory equipment, appliances, etc. used for industrial production, repair or technical inspection.
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