外贸人必知:报关与清关的区别及完整流程解析
作为外贸从业者,理解报关和清关的区别至关重要。 报关是向海关申报货物的进出口信息,而清关则是确保货物符合法规后可以自由流通。 本文将深入解析这两个关键流程。
As a foreign trade professional, understanding the difference between customs declaration and clearance is crucial. Customs declaration is reporting import/export information to customs, while clearance ensures goods comply with regulations for free circulation. This article provides in-depth analysis of these two key processes.
一、报关(Customs Declaration)
报关是指进出口商或其代理人向海关申报货物进出口的过程。需要提交商业发票、装箱单、提单等文件,并填写报关单详细列出货物信息。这是进出口流程的第一步,用于计算关税和税费。
1. Customs Declaration
Customs declaration refers to the process where importers/exporters or their agents declare goods to customs. Required documents include commercial invoices, packing lists, bills of lading, etc., along with detailed customs declaration forms. This is the first step in import/export procedures for calculating duties and taxes.
二、清关(Customs Clearance)
清关是货物通过海关检查并完成所有手续后获准进出口的过程。包括支付关税、增值税,并满足所有监管要求。海关可能进行实物检验,确认货物与申报一致并符合安全标准。
2. Customs Clearance
Customs clearance is the process where goods pass customs inspection and complete all formalities for import/export approval. This includes paying duties, VAT, and meeting all regulatory requirements. Customs may conduct physical inspections to verify consistency with declarations and safety standards.
三、进口货物报关流程(Import Customs Declaration Process)
- 提供到货通知书、正本提单或电放保函换取单
- 将货物提至海关监管仓库
- 准备进口报关所需单证
- 有减免税手册的提供减免税证明
- 海关审价时提供相关价格证明
- 7个工作日内缴纳税费
- 报关查验放行后提货
3. Import Customs Declaration Process
- Submit arrival notice, original bill of lading or telex release guarantee
- Move goods to customs supervised warehouse
- Prepare required import declaration documents
- Provide duty reduction/exemption certificates if applicable
- Submit price verification documents when required
- Pay duties within 7 working days
- Take delivery after customs inspection and release
四、出口货物报关流程(Export Customs Declaration Process)
- 向船公司订舱
- 准备出口报关单证
- 提前三天准备出口报检单证
- 正式向海关申报
- 海关现场审单
- 货物出口后打印退税核销联
4. Export Customs Declaration Process
- Book shipping space with carrier
- Prepare export declaration documents
- Prepare export inspection documents 3 days in advance
- Formally declare to customs
- Customs on-site document review
- Print tax refund verification forms after export
关键提示:货物到港后14日内必须申报,超期将征收滞报金。超过3个月海关将作无主货物变卖。
Key Reminder: Goods must be declared within 14 days of arrival, with late fees for delays. After 3 months, customs may sell unclaimed goods.