Customs Clearance Operation of Baton Logistics

Customs Clearance Operation of Baton Logistics

customs concept
——It is a state agency that supervises and inspects all commodities and articles entering and exiting the customs territory and collects customs duties according to regulations.
2. The nature and functions of customs
(1) The nature of customs
1. Customs is a state administrative organ
2. The customs is the national entry and exit supervision and management authority
3. The supervision and management of customs is a national administrative law enforcement activity www.batongls.com
(2) The functions of the customs
1. Supervision 2. Taxation 3. Anti-smuggling 4. Statistics
3. Powers of Customs
(1) Characteristics of customs powers
1. Specificity 2. Independence 3. Effectiveness precedence 4. Benefit
(2) Contents of customs powers
1. Administrative license
2. Right to collect taxes and fees
3. Administrative supervision and inspection rights (including inspection rights; inspection rights; viewing and copying rights, etc.)
4. Customs administrative coercive power (including the right to withhold; the right to collect overdue fines and overdue fines; the right to take samples and impose seals, etc.)
5. Customs administrative penalty power
(3) Principles of the exercise of customs powers
1. The principle of legality 3. The principle of independent exercise in accordance with the law
2. The principle of appropriateness 4. The principle of legal protection
Customs Supervised Goods
1. Meaning: refers to the imported goods from the time of entry to the completion of customs formalities, the exported goods from the time of declaration to the customs to the time of exit, and the transit, transshipment, and shipping goods from the time of entry to the time of exit shall be accepted. Goods under customs supervision. www.batongls.com

Customs declaration refers to the procedures and steps for the consignee and consignor of imported and exported goods, the person in charge of the means of transport, the owner of the goods or their agents to handle the entry and exit of goods, means of transport, and goods and related customs affairs in accordance with customs regulations.
From the perspective of customs: document review - inspection - tax collection - release
From the declarant's point of view: declaration - cooperation with inspection - tax payment - pickup or shipment of goods
From the perspective of the whole process of supervision: the early stage - the import and export stage - the subsequent stage

General Import and Export Goods Overview
1. Meaning: Refers to paid import taxes and fees at the import stage and completed all necessary customs import procedures. After the customs release, it will no longer be supervised, and the imported goods that directly enter the production and consumption fields and have been paid at the export stage. The export taxes and fees that should be collected and all necessary customs export procedures have been completed, and the export goods that leave the country after the customs release.
2. The difference and connection between general trade goods and general import and export goods
Difference: the former is a trade method, the latter is a regulatory system;
Contact: When general trade goods are imported and exported, it is general import and export goods that go through customs formalities in accordance with the general import and export supervision system.