In the process of daily customs declaration, we are afraid of customs inspection. Sometimes we need to go to the scene to accompany the customs broker for inspection, but also disrupt the established work plan. Therefore, customs officers hope to reduce the customs inspection rate. To achieve a low inspection rate, you must first know this.

 

 

 

 

 

 

 

 

01

 

Environmental factors inspected by customs

 

 

 

1. Comprehensive inspection rate

 

 

 

The comprehensive inspection rate means that when the customs declaration data enters the customs system, it will be controlled and inspected manually or randomly.. In order to improve the seizure rate, the General Administration has proposed a quantitative indicator for the inspection rate of import and export goods: the sampling rate accounts for 50% of the inspection rate, the inspection rate of import goods is more than 10%, and the inspection rate of export goods is not less than 5%. In terms of specific values, the random inspection rate of the system shall be more than 3% for parts other than manual command control. In fact, it is not low.

 

 

 

2. Special events improve inspection rate

 

 

 

In general, in order to ensure the accuracy of import during major events, some customs will increase the inspection rate. In the special action of customs, the inspection rate of products of designated categories may be increased throughout the country.

 

 

 

3. Industry oriented improvement of inspection rate

 

 

 

Enterprises will more or less violate the rules, such as high prices and wrong classification. In this case, if an enterprise in the industry is found to have violated the rules by the customs, the customs will use the risk control system to horizontally query the enterprises that have had import and export records of similar products in the customs area during the same period, and the inspection rate of such products in the customs area during this period will be improved.

 

 

 

4. Trade mode will affect the inspection rate

 

 

 

In order to strictly control the customs, the customs often conducts batch inspection in order to verify the implementation of "original state re shipment" under such trade methods as temporary import and export permission and goods return. Enterprises need to allow time for inspection of goods. There is also processing trade. In general, the import and export customs declaration under the first manual of the new factory for processing trade is mainly controlled.

 

 

 

02

 

Influence of customs inspection on customs declaration

 

 

 

1. Inspection fee

 

 

 

In order to reduce the burden on import and export enterprises, the state will bear the inspection fees and operating fees in the form of government subsidies from 2015, provided that the inspection results are consistent with the declaration, and the enterprises do not have to bear these fees. However, in the inspection process, the customs broker needs to send personnel to accompany, and will charge 100-300 inspection service fees, which should be included in the enterprise cost.

 

 

 

2. Overdue storage fee

 

 

 

After the goods are imported, the goods shall be placed in the designated warehouse for import by sea and air. Although there is a free storage period, the enterprise will only prepare documents when the goods arrive at the port, and can barely complete customs clearance within the free period without inspection. In case of customs inspection, you need to queue up for inspection, which will increase the storage costs. For land import, if the goods are not checked or the inspection results are questionable, the goods will be detained at the port. In this case, the enterprise will have to pay thousands of yuan a day.

 

 

 

3. Box throwing at outlet

 

 

 

Generally, the export personnel will inevitably encounter problems such as being dumped, changing the shipping date, and affecting the delivery. The increased cost is inevitable. It is a common situation that the customs affairs of enterprises have not done a good job of time connection, and the freight arrived at the port when the port was near. At this time, once inspected, it is likely that they will not be able to catch the ship, and they have to reschedule the booking.

 

 

 

4. Imported production

 

 

 

Many enterprises do not have the habit of calculating the time of customs inspection in the import schedule. Although inspection is the duty of the customs itself, the problems caused by it are mostly the responsibility of the enterprises themselves. There is a database in the customs system, which contains all the risk control indicators. It is the computer that uses this system to measure the risk of each customs declaration, and to control the high-risk declaration data.

 

 

 

03

 

Enterprise factors inspected by the customs

 

 

 

1. Price declaration problem

 

 

 

There are three price databases in the customs system, namely the General Administration, the customs directly under the General Administration and the subordinate customs. If the price is lower than or higher than the price base at the time of import or export under the same brand, model and other factors, manual document review and even control inspection will be triggered. Therefore, the enterprise shall declare truthfully.

 

 

 

2. Commodity classification

 

 

 

Many front-line customs declarants do not understand the meaning and filling requirements of declaration elements, so they will fill in declaration elements incorrectly, which improves the probability of inspection and control.

 

 

 

3. Declaration of origin

 

 

 

For example, for bananas imported from a Southeast Asian country, one declared less than 50 tons of Grade B, and the other declared more than 300 tons of Grade C. It is understood that only 10% of Southeast Asian countries' bananas exported to China are Grade C, the remaining 60% are Grade B, and 30% are Grade A. It is unlikely that more than 300 tons of bananas imported in a single customs declaration will be Grade C.

 

 

 

4. Application of permit

 

 

 

In the customs declaration work, we occasionally encounter errors in the attached documents provided by the entrusting unit, which may be caused by the failure of the customs officers of the enterprise to verify. However, these errors can also be easily found during manual document review.

 

 

 

5. Split order declaration

 

 

 

According to the regulations, under the supervision of sample advertising products, import goods with a value of no more than 5000 yuan per batch can be exempted from automatic import licenses, and export goods with a value of less than 30000 yuan per batch can be exempted from export licenses. Therefore, some enterprises that should have been imported and exported in the general way of trade, in order to avoid the application for licenses, use the method of split orders to break up the whole into parts. However, the customs document review system can not only see the information of this declaration, but also access the recent declaration records of the enterprise, so the risk of document splitting is high.

 

 

 

6. Seasonal characteristics of declaration

 

 

 

Sometimes, product characteristics and declaration month also lead to inspection risks.

 

 

 

7. Enterprise operation capability

 

 

 

The import and export business carried out by the enterprise is related to its strength. For example, the registered capital, the execution of contracts, the legal representative, and the attributes of the company's office will all affect the trade background investigation.

 

 

 

04

 

Methods to reduce customs inspection

 

 

 

New customs declaration friends will have a preliminary understanding of customs inspection through the previous analysis, which is to hope that you will pay more attention to the details in the process of document review. Once you have doubts about the contents, you should check and confirm with the owner of the goods at the first time to avoid trouble.

 

 

 

In fact, the reason for being inspected by the customs is that the enterprise declaration is not standardized, and the non-standard declaration is more caused by the imperfect internal management system and weak legal awareness of the enterprise. As the consignee and consignor of import and export goods, we should work from two aspects to further reduce the probability of being inspected by the customs, so as to reduce the derivative problems caused by customs inspection.

 

 

 

1. Effectively carry out document review

 

 

 

I believe that the customs officers of most import and export enterprises work independently. The same person completes the preparation and audit of documents, which is itself a source of risk. Therefore, the double post system of voucher preparation and review should be adopted, which will further reduce the error rate.

 

 

 

The documents with incorrect declaration shall be adjusted and changed in a timely manner, especially the filling of declaration elements. It will increase the risk to submit the declaration with fluke mentality. Even if the release is smooth, the standardized declaration rate and error rate of the past documents will also be checked by the customs as an important indicator during the subsequent customs inspection.

 

 

 

2. Actively apply for customs AEO certification

 

 

 

After standardizing various internal customs systems and processes of the enterprise, the enterprise shall apply to the customs for AEO certification in a timely manner. According to the policy of the customs, the inspection rate of enterprises that have obtained AEO advanced certification can be reduced to less than 0.9% at the time of import and export customs declaration; For enterprises with AEO general certification, the customs clearance inspection rate can be reduced to less than 3%. If we continue to maintain the general credit rating, it is inevitable that the inspection rate is too high.

 

 

 

Of course, the application for customs AEO advanced certification depends on the situation of the enterprise itself. If the financial situation is poor or the declaration error rate is higher than the national average, it may not be possible to apply. At this time, we might as well contact Laoguozi to make a comprehensive evaluation of the enterprise, give the most reasonable solution, and obtain the advanced credit evaluation of the customs while improving the system. The natural inspection rate is lower and the customs clearance cost is lower.

 

 

 

Source: Maintenance and Operation Network