First, make a list
1. According to the invoice provided by the shipowner, make the booking form with lower shipping paper. Items to be filled in include: consignor, consignee, notice, POR, shipping mark and number, quantity, description of goods, gross weight (kg), size and total amount.
2. After the above content is finished, indicate the terms of transportation. Mark the telephone number and fax of the agent in the upper right corner of the booking form, affix the seal of the agent and send it to the shipping company.
note:
1. file must be complete.
The documents that the owner must provide are: a copy of the contract (sales confirmation, proforma invoice 1 as a quantitative quotation. 2. As a sales confirmation. 3. Let the buyer handle the import license, foreign exchange license, letter of credit), at least one original packing list, at least one original invoice and one original export verification form. If the export goods need customs supervision conditions, corresponding documents must also be provided.
2. If the documents provided by the owner are ready, they can be reviewed from the following aspects:
A whether the contract and entrustment are consistent with the size and weight shown on the packing list and invoice.
B whether the contract and entrustment are consistent with the amount and currency shown on the packing list and invoice (the contract amount is not less than the invoice amount).
C whether the contract and entrustment are consistent with the invoice number shown on the packing list and invoice.
D whether the contract and entrustment are consistent with the contract number shown on the packing list and invoice.
E, the original documents are not allowed to have any alteration.
F, the contract can't be written by hand, or it will be rewritten by typewriter.
3. If the documents provided by the entrusting party are blank, they can be prepared according to the following items:
A, the main contents of the packing list include wheat head, invoice number, contract number, loading port, unloading port, product name, specification, quantity, gross weight and net weight.
B the main contents of the invoice include shipping mark, contract number, invoice number, loading port, unloading port, description of the goods, quantity, unit price and total price.
Second, turn to the customs declaration documents.
After receiving the shipping company's port cargo collection notice, take back the unloading paper. Before 3: 00 p.m. the day before the port assembly, the telephone will work out the port assembly plan with the freight department of the port authority and make the cargo manifest (in triplicate).
A. The documents forwarded to the customs broker include packing list, invoice, contract, entrusted customs declaration agreement, customs declaration form, delivery note, contact sheet (in duplicate) and documents related to customs supervision conditions, with 65,438+0 copies each.
B the documents numbered 1, 2 and 3 must be provided by the owner.
C. Entrusted customs declaration agreement (photocopy is also acceptable), stamped with the official seal of the exporter in the prescribed format, and filled in the corresponding contents.
D. delivery paper. On the basis of the above booking form, the name of the ship, voyage and bill of lading number should be added in the corresponding position. The description of the goods should be marked in Chinese, and only the bottom copy of the bill of lading and receipt should be provided for customs declaration, and the agent's seal should be affixed to the upper right corner of each copy. The shipping paper manifest shall be stamped with the signature of the shipping agent of the ship.
E. contact list. The contact list is the document that the agent contacts with the customs broker, which lists the documents and copies transferred by the agent to the customs broker. Before forwarding the documents to the customs broker, the contact list should be filled out in duplicate. After the documents are handed over to the customs broker, a copy shall be signed by the relevant personnel of the customs broker for filing.
Contracts, packing lists, invoices, customs declarations, licenses and commodity inspection certificates shall be kept before being handed over to the customs broker.
Three. Confirmation of bill of lading
A. Before preparing the bill of lading, we should pay attention to whether the shipper has any special requirements. Under normal circumstances, the client will indicate it in the power of attorney.
B when the bill of lading is required to show the "on board" signature, attention should be paid to the top and bottom signatures (one of which should be next to "on board").
C. If it is necessary to countersign or borrow in advance, it should be confirmed with the shipping company in advance whether it is acceptable. If it is acceptable, the letter of guarantee should be filled in and faxed to the shipowner with official seal, and the agent will provide it to the relevant shipping company after returning.
The opinions are as follows:
A. In case of customs declaration or entrusted customs declaration, the freight forwarder shall provide the original verification form of export proceeds, otherwise the freight forwarder does not need the verification form of export proceeds from the owner.
B. the invoice amount can be greater than the contract amount. Because there are generally shortage clauses in import and export contracts, unless there is no such clause in the contract or it is clearly stipulated in the customer's letter of credit that if the actual delivery quantity is greater than the contract amount, the payment will be refused.
3. Shipping companies generally do not do LCL, but are operated by special LCL companies, which put all consignors' goods in a container and then book shipping space from shipping companies. LCL-LCL clauses are stipulated by LCL Company and LCL Company. The shipping company only issues one set of bills of lading to LCL company, and will not issue multiple sets of "CFS". The port of destination agent listed on the bill of lading of LCL company is generally its own agent, not the shipping company's.
shipping bill
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The bill of lading is compiled by the transportation company or the transportation agent. In case of bill of lading, the consignor can be different. Simply put, it has two functions:
1. When a ship is intercepted or set sail, the shipping company makes a manifest according to the contents of the bill of lading finally confirmed by the customer, and the most important thing is the description of the goods (number of pieces, weight, name, etc. ), and then sent to the customs in the form of EDI. When the shipper finally refunds the tax, the contents of the goods declaration must be consistent with the manifest, otherwise the tax refund cannot be made. If this happens, it is relatively simple to change the customs declaration form and refund the tax according to the contents of the manifest; Either it is troublesome to change the manifest, which requires a lot of documents and a certain fee, and then it is stamped by the shipper, customs broker, shipping company and shipping agent, and finally submitted to the customs in paper form for modification.
2. It is the cargo data of the shipping company, which can be understood as the bill of lading within the shipping company. After the ship arrives at the port of destination, it is necessary to declare the goods to the customs of the port of destination, and the description of the goods must be consistent with the bill of lading held by the consignee, otherwise it will be difficult for the consignee to clear customs and pick up the goods at the port of destination.
delivery order
The bill of lading is the certificate that the consignee can pick up the goods from the port loading and unloading department by presenting the original bill of lading or the duplicate bill of lading with valid guarantee.
Attachment: Types of Bill of Lading
The on-board bill of lading refers to the bill of lading issued by the carrier to the shipper that the goods have been shipped.
The bill of lading received or received for shipment refers to the bill of lading issued when the carrier receives the goods but has not shipped them.
Direct bill of lading refers to the bill of lading issued by the goods after loading from the loading port and sailing directly to the unloading port without changing ships.
Full bill of lading or transhipment bill of lading refers to the bill of lading issued by the carrier at the loading port and transshipped to the destination port.
Multi-modal bill of lading refers to the bill of lading which is suitable for the whole transportation and is signed by two or more modes of transportation such as sea, inland river, railway, highway and aviation.
Liner Bill of Lading Liner Bill of Lading refers to a ship that continuously carries goods on specific routes between specific ports according to the published schedule. Gaskets can be divided into two types: regular and irregular.
Charter party bill of lading generally refers to the bill of lading issued by the shipowner to the charterer, or the bill of lading issued by the shipowner or the charterer, not all the goods of the charterer.
Only the consignee named in the bill of lading can take delivery of the goods. Generally speaking, the registered bill of lading is non-negotiable.
A straight bill of lading indicating a bill of lading usually has unlisted instructions (written instructions only) and listing instructions (shipper's instructions or consignee's instructions to * * company; * * bank instructions). This bill of lading can be transferred after endorsement is instructed.
A blank bill of lading or an open bill of lading does not contain any consignee or order, that is, any holder of the bill of lading has the right to take delivery.
The goods in the clean bill of lading are in good surface condition, and the carrier did not put forward any opinions on the damage, poor packaging or other obstacles to foreign exchange settlement when issuing the bill of lading.
Fouling of unclean bill of lading When the bill of lading is delivered, the packaging and surface state are not firm and complete, and the ship can make comments, which is an unclean bill of lading.
A bill of lading or non-negotiable receipt is applicable to small quantities of goods, luggage or samples.
The lowest freight bill of lading or the lowest freight bill of lading does not reach the minimum amount stipulated in the freight rate, but it is charged according to the stipulated minimum freight rate.
Combined Bill of Lading Mixed bill of lading or different batches of combined bill of lading goods are combined in one bill of lading, or different batches of the same liquid goods are packed in one oil tank. When issuing multiple bills of lading, the former is called combined bill of lading and the latter is called combined bill of lading.
A batch of goods divided into bills of lading, that is, goods with the same bill of lading, can be divided into two or more sets of bills of lading according to the shipper's requirements.
The date when the exporter delivers the settlement documents to the bank is too long from the sailing date of the ship, so that it is impossible to reach the expired bill of lading of the consignee at the destination port before the ship arrives at the destination port. Banks generally do not accept this kind of bill of lading.
Export foreign exchange verification form "
Refers to the serial number certificate issued by the State Administration of Foreign Exchange and filled in by the exporting unit, the entrusted bank and the collecting bank, which is used by the customs to accept customs declaration and the foreign exchange administration department to write off foreign exchange income (with a stub attached to the verification form).
step
1. Before applying for the "Verification Form of Export Receipt" for the first time, the export entity with an account shall register with the foreign exchange bureau with the following materials:
1, unit letter of introduction, application;
2. Original and photocopy of the documents approved by the foreign trade department for import and export business;
3. Copy and photocopy of business license;
4, enterprise legal person code certificate and copy;
5, a copy of the customs registration certificate;
6. A copy of the export contract;
7. Enterprises with foreign investment shall carry the original and photocopy of the approval certificate of enterprises with foreign investment.
In addition, ensure that the electronic port ic card has been activated when handling.
After examining the above materials, the foreign exchange bureau shall go through the registration formalities for the exporting unit.
Second, the receipt
Before carrying out export business, exporters should hold a letter of introduction and an export verification certificate (now the seal card of the account opening unit) to the foreign exchange bureau to receive a verification form. When an exporter applies to the foreign exchange bureau for a verification form, it shall fill in the name of the unit or affix the seal of the name of the unit in the "Exporting Unit" column of each verification form on the spot. The official seal of the unit shall be affixed before the formal use of the verification form.
This verification form is valid for two months from the date of receipt. The exporter shall return the unused verification form to the foreign exchange bureau for cancellation within one month from the date of invalidation.
The verification form filled out by the exporter shall be consistent with the relevant contents recorded in the customs declaration form of export goods.
Third, customs declaration
The exporter shall go through the customs declaration formalities with the verification form and relevant documents stamped with the official seal of the exporter within the validity period.
Fourth, the registration root.
After the customs declaration, the exporter shall, within 60 days from the date of customs declaration, go through the stub formalities at the foreign exchange bureau with the verification form, the export declaration form with anti-counterfeiting label and the foreign trade invoice stamped with the "inspection stamp" issued by the customs.
Verb (short for verb) cancel
The exporter shall, within 30 days from the date of receipt of foreign exchange, go to the foreign exchange bureau for verification of export foreign exchange receipt with the verification form and the "Special Seal for Verification of Export Foreign Exchange Receipt" issued by the bank.
Six, how to deal with the loss of export verification form:
(1) If the status of the verification form is "Unused", both the enterprise and the foreign exchange bureau can "report the loss" on the electronic port system;
(2) If the status of the write-off form is "Used", the enterprise needs to contact SAFE for "reporting the loss and refunding the tax".
The write-off form after loss reporting cannot be used again.
Seven, export verification report loss and export verification form tax rebate joint replacement method:
Audit data
1, an application form with the official seal of the exporter;
2. Certificate of tax refund or tax payment (provided after verification);
3, the export unit has written off the list and the certificate of tax refund for the verification of export proceeds (provided in the case of verification).
(II) Auditing principles and matters needing attention
1, audit principle
(1) If the write-off form that has been declared for export but has not been written off is lost, the foreign exchange bureau shall report the loss of the write-off form through the "China Electronic Port Export Collection System". After the verification of export units' foreign exchange receipts, the foreign exchange bureau shall, within three working days, issue the "Special Tax Refund Certificate for Verification of Export Receipts" and affix the supervision business seal for verification of export receipts;
(2) If the cancellation procedures have been completed and the cancellation form is lost, the foreign exchange bureau shall examine the non-tax refund certificate or tax payment certificate issued by the tax authorities, verify that the cancellation form has been cancelled, and report the loss of the special cancellation form through the "China Electronic Port Export Collection System". The foreign exchange bureau shall issue the "reimbursement certificate for the special cancellation form for export collection" within three working days and affix the supervision business seal for the verification of export collection.
2. Preventive measures
The customs use status of the verification form in the export collection system of China electronic port should be "used".
(3) Handling procedures
1, the application submitted by the exporter is approved by the foreign exchange bureau;
2. Within three working days.
Customs clearance includes import clearance and export clearance:
After the goods enter the country from the place of entry, they apply to the customs for transportation to another customs place (referring to the place of departure) and go through the import customs formalities, which is called import transit;
Go through the export customs formalities at a certain customs clearance place (the place of departure) in China, and then transport it to the exit place, where it is supervised and released by the customs, which is called export transit.
For example:
The goods are in Lanzhou, and they are directly declared in Lanzhou. Because Lanzhou does not have customs clearance, it can only go through customs clearance procedures. Therefore, the goods will be transported to the designated customs clearance place (such as Tianjin) as goods under customs supervision. After the goods arrive in Tianjin, the means of transport, customs seal and customs clearance information provided by Lanzhou Customs are verified and released. This is export transshipment.
On the other hand, the goods landed from Tianjin and were transferred to Lanzhou for customs declaration upon the buyer's application. With the approval of the customs, it is transported to Lanzhou as transit goods, and the goods are declared at Lanzhou Customs after arriving in Lanzhou. This is an import transfer.
Customs clearance means that imported goods, exported goods and transshipment goods must declare to the customs when entering or leaving a country's customs territory or border, go through various formalities stipulated by the customs, and fulfill obligations stipulated by various laws and regulations; After fulfilling various obligations and going through customs declaration, inspection, tax payment, release and other procedures, the goods can be released and the owner or declarer can pick up the goods. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.