一、進(jìn)口機(jī)械設(shè)備報(bào)關(guān)的流程:
1、進(jìn)口企業(yè)與賣(mài)方經(jīng)過(guò)交易磋商簽訂進(jìn)口合同,根據(jù)合同的規(guī)定買(mǎi)賣(mài)雙方各自履行自己的義務(wù)。
2、進(jìn)口企業(yè)按合同要求開(kāi)立信用證,同時(shí)申辦各種進(jìn)口許可證;
3、賣(mài)方按合同和信用證的要求發(fā)貨,將信用證要求的各單證通過(guò)銀行提交給進(jìn)口企業(yè),進(jìn)口企業(yè)審核無(wú)誤后履行信用證規(guī)定的付款義務(wù),并取得單證正本;
4、進(jìn)口企業(yè)憑正本單證與各進(jìn)口批件將貨物報(bào)關(guān)過(guò)境;
5、進(jìn)口企業(yè)網(wǎng)上繳納關(guān)稅與增值稅;
6、進(jìn)口企業(yè)對(duì)海關(guān)放行的貨物進(jìn)行驗(yàn)收入庫(kù);
7、進(jìn)口企業(yè)對(duì)驗(yàn)收入庫(kù)的貨物進(jìn)行進(jìn)口成本核算與入賬。
1、 The process of customs declaration for imported mechanical equipment:
1. The import enterprise and the seller sign an import contract through transaction negotiations, and both parties fulfill their respective obligations according to the provisions of the contract.
2. Import enterprises shall open letters of credit in accordance with the contract requirements and apply for various import licenses at the same time;
3. The seller shall deliver the goods in accordance with the requirements of the contract and the letter of credit, and submit all the documents required by the letter of credit to the importing enterprise through the bank. After the importing enterprise verifies that there are no errors, it shall fulfill the payment obligations stipulated in the letter of credit and obtain the original documents;
4. Import enterprises shall declare the goods for transit by presenting the original documents and various import permits;
5. Import enterprises pay tariffs and value-added tax online;
6. The import enterprise shall inspect and store the goods released by the customs into the warehouse;
7. Import enterprises conduct import cost accounting and accounting for the goods that have been accepted and stored.
二、機(jī)械設(shè)備進(jìn)口清關(guān)--進(jìn)口設(shè)備免表:
1、對(duì)符合《當(dāng)前國(guó)家重點(diǎn)鼓勵(lì)發(fā)展的產(chǎn)業(yè)、產(chǎn)品和技術(shù)目錄》的國(guó)內(nèi)投資項(xiàng)目,符合《外商投資產(chǎn)業(yè)指導(dǎo)目錄》鼓勵(lì)類(lèi)和限制類(lèi)并轉(zhuǎn)讓技術(shù)的外商投資項(xiàng)目,在投資額內(nèi)進(jìn)口的自用設(shè)備,免征關(guān)稅和進(jìn)口環(huán)節(jié)增值稅。
2、進(jìn)口企業(yè)應(yīng)當(dāng)在進(jìn)口該設(shè)備之前,按照規(guī)定持有關(guān)文件向海關(guān)辦理減免稅審批手續(xù),取得《進(jìn)出口貨物征免稅證明》。
3、辦理進(jìn)口設(shè)備免表所需資料:
【1】進(jìn)出口貨物征免稅申請(qǐng)表 ;
【2】申請(qǐng)主體法人資格文件;
【3】相關(guān)政策規(guī)定的享受進(jìn)出口稅收優(yōu)惠政策資格的證明材料 ;
【4】進(jìn)出口合同、發(fā)票以及相關(guān)貨物的產(chǎn)品情況資料。
2、 Mechanical equipment import customs clearance - import equipment exempt from forms:
1. For domestic investment projects that comply with the Catalogue of Industries, Products, and Technologies Encouraged for Development by the State, as well as foreign investment projects that comply with the encouraged and restricted categories and transfer technologies in the Catalogue of Foreign Investment Industries, self use equipment imported within the investment amount is exempt from tariffs and import value-added tax.
2. Before importing the equipment, the importing enterprise shall, in accordance with regulations, handle the approval procedures for tax reduction and exemption with the customs with relevant documents and obtain the Import and Export Goods Tax Exemption Certificate.
3. Required documents for applying for exemption from import equipment forms:
【1】 Application form for import and export tax exemption;
【2】 Application for legal entity qualification documents;
【3】 Proof materials of eligibility to enjoy import and export tax preferential policies as stipulated by relevant policies;
【4】 Import and export contracts, invoices, and product information related to the goods.
三、設(shè)備進(jìn)口清關(guān)所需資料:
1、進(jìn)口設(shè)備報(bào)關(guān)首先要看設(shè)備用途、新舊狀況與工作原理等,不同的產(chǎn)品對(duì)應(yīng)不同的HS編碼與海關(guān)監(jiān)管條件;
2、進(jìn)口大型機(jī)械會(huì)涉及到的比較復(fù)雜的方面:尋找供應(yīng)商(一般采取國(guó)際招標(biāo)的形式),付款問(wèn)題(一般采用信用證),運(yùn)輸問(wèn)題(批量整箱/散貨包船,生產(chǎn)周期及裝運(yùn)時(shí)間),清關(guān)手續(xù)和驗(yàn)收。
3、一般進(jìn)口機(jī)械設(shè)備報(bào)關(guān)所需資料:合同、發(fā)票、箱單、提單、自動(dòng)進(jìn)口許可證、裝運(yùn)前預(yù)檢驗(yàn)證書(shū)【舊設(shè)備】等。
3、 Required documents for equipment import customs clearance:
1. The customs declaration of imported equipment first depends on the purpose, condition, and working principle of the equipment. Different products correspond to different HS codes and customs supervision conditions;
2. Importing large machinery involves complex aspects such as finding suppliers (usually through international bidding), payment issues (usually through letters of credit), transportation issues (batch full container/bulk cargo packaging, production cycle and shipping time), customs clearance procedures and acceptance.
3. The required documents for customs declaration of general imported mechanical equipment include contract, invoice, packing list, bill of lading, automatic import license, pre inspection verification certificate before shipment [old equipment], etc.
四、二手機(jī)械進(jìn)口報(bào)關(guān)操作流程:
(一)二手設(shè)備進(jìn)口報(bào)關(guān)--二手設(shè)備的范圍:
1、已經(jīng)使用仍具備基本功能和一定使用價(jià)值的機(jī)械設(shè)備;
2、未經(jīng)使用,但是超過(guò)質(zhì)量期的機(jī)械設(shè)備;
3、未經(jīng)使用,但是存放時(shí)間過(guò)長(zhǎng),部件產(chǎn)生明顯有形損耗的機(jī)械設(shè)備;
3、新舊部件混裝的機(jī)械設(shè)備;
5、經(jīng)過(guò)翻新的機(jī)械設(shè)備。
(二)進(jìn)口機(jī)械設(shè)備報(bào)關(guān)-二手設(shè)備進(jìn)口報(bào)關(guān):
1、海關(guān)對(duì)于二手設(shè)備進(jìn)口實(shí)施口岸查驗(yàn)、目的地檢驗(yàn)以及監(jiān)督管理。對(duì)于價(jià)值較高、涉及人身財(cái)產(chǎn)、健康、環(huán)境保護(hù)項(xiàng)目的高風(fēng)險(xiǎn)舊設(shè)備進(jìn)口,還需實(shí)施裝運(yùn)前檢驗(yàn)。
2、進(jìn)口舊機(jī)電產(chǎn)品裝運(yùn)前檢驗(yàn)內(nèi)容包括:
【1】對(duì)、衛(wèi)生、健康、環(huán)境保護(hù)、防止欺詐、能源消耗等項(xiàng)目做出初步評(píng)價(jià);
【2】核查產(chǎn)品品名、數(shù)量、規(guī)格(型號(hào))、新舊、殘損情況是否與合同、發(fā)票等貿(mào)易文件所列相符;
【3】是否包括、夾帶禁止進(jìn)口貨物。
3、檢驗(yàn)機(jī)構(gòu)在完成裝運(yùn)前檢驗(yàn)工作后,會(huì)簽發(fā)裝運(yùn)前檢驗(yàn)證書(shū),并隨附裝運(yùn)前檢驗(yàn)報(bào)告。
4、 Customs declaration process for second-hand machinery import:
(1) Customs declaration for imported second-hand equipment - Scope of second-hand equipment:
1. Mechanical equipment that has already been used but still has basic functions and certain usage value;
2. Unused but expired mechanical equipment;
3. Mechanical equipment that has not been used but has been stored for a long time, resulting in significant tangible damage to its components;
3. Mechanical equipment with mixed new and old components;
5. Refurbished mechanical equipment.
(2) Import Machinery and Equipment Customs Declaration - Second hand Equipment Import Customs Declaration:
1. Customs implements port inspection, destination inspection, and supervision and management for the import of second-hand equipment. For high-risk old equipment imports with high value, involving personal and property, health, and environmental protection projects, pre shipment inspection is also required.
2. The pre shipment inspection of imported used mechanical and electrical products includes:
【1】 Make preliminary evaluations on projects related to hygiene, health, environmental protection, fraud prevention, energy consumption, etc;
【2】 Verify whether the product name, quantity, specifications (models), old and new, and damaged conditions match those listed in trade documents such as contracts and invoices;
【3】 Does it include or contain prohibited imported goods.
3. After completing the pre shipment inspection work, the inspection agency will issue a pre shipment inspection certificate and attach the pre shipment inspection report.