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关务通·监管通关系列:快速通关自查手册

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《关务通·监管通关系列:快速通关自查手册》梳理企业通关业务易错点;独创自查对照表;助企业把握快速通关要领。
《关务通·监管通关系列:快速通关自查手册》从企业角度出发,以“实用、易用、够用”为目的,逐一向读者直观展现办理通关业务不同环节的要点,力使企业无需寻找散落的各项规定、无需阅读大量的公告文稿,就可以对照本书进行通关全过程的深度自查。
《关务通·监管通关系列:快速通关自查手册》以编制通关各关键环节的“自查表”为创新及亮点,既能帮助企业避免因粗心大意、知识点缺失而引起的工作失误和错漏,又可以帮助企业快速通关。
《关务通·监管通关系列:快速通关自查手册》由海关总署主管通关监管工作的部门组织编写,具有专业性和权威性,是一本实用性非常强的工具用书。

Comments

“关务通”是口岸大通关的业务载体,既可以解决企业关务问题,又可以促进国际物流在口岸区域的畅通,提升企业竞争力。
——中国口岸协会会长 叶剑

“关务通·监管通关系列”以进出口企业为服务主体,有利于企业了解海关政策法规,加快通关速度,提高物流效率。同时,也为企业的关务难题提供了有效的解决方案。
——中国对外贸易经济合作企业协会副会长 蔡家祥

Catalogue

第一章 申报
第二章 配合查验
第三章 缴纳税费
第四章 通关办结
第五章 舱单传输
附录:目前我国实施“双反”措施的商品目录
自查表索引
Book Abstract

第一章 申报
本章主要通过记述业务员小王的一次报关经历,介绍海关对申报资格的认定、申报地点和时间的要求以及如何填写报关单等,力图帮助读者学会如何向海关办理货物申报手续。其中,穿插了大量相关知识点,以便让读者掌握更多与申报行为有关的要点。
人物介绍:创始贸易公司经理
赵经理
创始贸易公司业务员
小王
中诚报关报检服务有限公司报关员
小张
背景介绍:创始贸易公司2013年初从大洋洲购买的一批红酒已经运抵码头海关监管场所。但令赵经理十分气愤的是,承载货物的运输工具明明已在2013年4月18日向海关申报进境,但运输公司以发货人注明的通讯地址模糊,无法找到收货人为由,直到2013年4月25日才送达提单,足足晚了8天。从接到红酒已运抵码头的通知开始,赵经理在第一时间吩咐公司业务员小王负责办理这批红酒的通关手续。
知识点链接
1.货物运抵海关监管点
国际航行船舶抵达设立海关的地点时,船舶负责人应当向海关进行船舶抵港申报。船舶负责人也可以在运输工具进境前提前向海关办理申报手续。海关接受原始舱单主要数据后,收货人、受委托报关企业方可向海关办理货物、物品的申报手续。
2.进出口货物的申报
“申报”是指进出口货物的收发货人、受委托的报关企业,依照《中华人民共和国海关法》以及有关法律、行政法规和规章的要求,在规定的期限、地点,采用电子数据报关单和纸质报关单形式,向海关报告实际进出口货物的情况,并接受海关审核的行为。
3.超期未报货物
(1)定义
超期未报货物是指收货人自运输工具申报进境之日起,超过3个月未向海关申报的进口货物。
(2)海关对超期未报关货物的处理原则
1)超过14日未向海关申报的,由海关按规定征收滞报金;
2)超过3个月未向海关申报的,按下列规定处理:
①进口货物由海关提取变卖处理。
②所得价款在优先拨付变卖处理的实际支出费用后,按运输、装卸、存储、进口关税、进口环节代征税、滞报金的顺序扣除相关费用和税款。所得价款不足以支付同一顺序的相关费用的,按照比例支付。
③进口超期未报关货物如属于危险品或者鲜活、易腐、易烂、易失效、易变质、易贬值等不宜长期保存的货物,由海关根据实际情况,提前变卖处理。
(3)超期未报关货物变卖价款处理规定
1)按照规定扣除相关费用和税款后,尚有余款的,自货物依法变卖之日起1年内,经进口货物的收货人中请,予以发还。其中,属于国家限制进口的,应当提交许可证件;不能提供的,多余价款不予发还。
2)申请人申请发还余款的,应当提供证明其为该进口货物收货人的相关资料。经海关审核同意后,申请人应当按照海关对进口货物的申报规定,补办进口申报手续,并提交有关进口许可证件和其他有关单证。
3)不符合进口货物收货人资格,不能证明其对进口货物享有权利的,申请不予受理。逾期无进口货物收货人申请,申请不予受理或者不予发还的,余款上缴国库。不能提交有效许可证件的,由海关按照有关规定处理。
(4)其他
保税货物、暂时进口货物超过规定的期限3个月,未向海关办理复运出境或者其他海关有关手续的;过境、转运和通运货物超过规定的期限3个月,未运输出境的,由海关提取依法变卖处理。
第一节 企业报关前的准备
小王从某外语专科学校毕业不久,应聘到赵经理这家创始贸易公司担任业务员。由于公司规模不大,职员不多,工作往往属于“一脚踢”。虽然小王学的是外贸英语课程,对国际贸易单证、进出口流程也略知一二,但毕竟刚工作时间不长,欠缺经验,接到任务后感到压力山大。小王知道,申报是海关对进出口货物进行监管的第一个环节,也是最重要的环节之一。于是,他找来大量外贸、海关报关类的书籍认真研究、学习,还通过互联网查阅了许多海关发布的涉及通关业务的公告等,对进出口海关监管有关的法律规章和海关政策开始有了了解。
……
Introduction

海关是国家进出境监督管理机关。近年来,全国海关坚决贯彻中央决策部署,认真践行“把好国门、做好服务、防好风险、带好队伍”的总体要求,不断顺应国际贸易形势,统筹推进业务改革与创新,提质增效、稳中求进,努力促进外贸稳定增长,各方面都取得了良好成效。
为更好地帮助广大进出口企业办理海关通关业务,提高海关工作透明度,海关总署监管司、中国海关出版社在2012年出版《监管通关政策实用指导手册》、《通关疑难解惑720例》、《通关实务操作与技巧——货物、运输工具篇》、《通关实务操作与技巧——进出境物品篇》的基础上,委托黄埔海关组织,大连、广州海关参与,邀请通关监管领域的多名一线专家,集中力量编写此书。本书作为“关务通·监管通关系列”丛书中的一本,既深入浅出地介绍通关流程的各个节点,又重点分析实务中时常会碰到的难点;既适合有志加入报关行业的人士使用,又适合已具备一定报关经验的人士阅读,以进一步提升业务水平,提高工作效率。同时,此书也可为海关关员及高校相关专业学生提供参考,满足读者工作、学习需要。
本书具有如下特点:
一是体现了一个“新”字。首先,本书立意新颖,将海关现行通关管理的众多规定,从企业的角度进行流程式讲解,既串联通关全流程,又重点分析业务中常见的“易错点”,帮助企业解决实际问题。其次,本书内容较“新”,它所参考的文件规定均截至2013年6月,涵盖了通关全过程。再次,本书编写手法较“新”,以场景式介绍为主线,以“讲故事”为手法,为读者提供了“一站式”的通关要点解析,同时,穿插大量的知识点,为快速通关做好知识准备。
二是体现了一个“专”字。本书由海关总署主管通关监管工作的部门组织编写,是一本专业性非常强的工具用书。它总结了申报、配合查验、缴纳税费、通关办结、舱单传输等方面的易错点和注意事项,解释相关规定和办事流程,极具专业性、针对性和操作性。本书所引用的案例全部来自海关业务一线工作,问题分析及解决方案由一线工作经验丰富的海关专家编写,具有专业性和权威性。
三是体现了一个“用”字。本书编写以“实用、易用、够用”为目的,从企业角度出发,以编制通关各关键环节的“自查表”为最大特色及亮点,逐一向企业直观展现办理通关业务不同环节的要点,力求使企业无需寻找散落的各项规定,无需阅读大量的公告文稿,就可以对照本书进行通关全过程的深度自查。本书既能帮助企业避免因粗心大意、知识点缺失而引起的工作失误和错漏,又具有很强的可读性、实用性,为企业实现快速通关助一臂之力。
阅读本书时,建议与该系列丛书中的《便捷通关一本通》、《通关典型案例启示录》、《进出境物品通关攻略》等一起配套使用,以便更好地掌握通关全过程及相关业务知识,切实解决通关难题。
本书由黄埔海关林远明、曾纪锐负责统稿,第一章由广州海关梁穗明、杨奕群撰写,第二章由黄埔海关高剑影撰写,第三章由黄埔海关蔡明辉、梁庆华撰写,第四章由黄埔海关潘琪琳、张海剑撰写,第五章由大连海关艾迪撰写,全书由海关总署监管司审定。
全书在组织编写、统审稿等过程中得到了北京海关、天津海关、大连海关、上海海关、南京海关、青岛海关、长沙海关、广州海关、深圳海关、拱北海关、黄埔海关、兰州海关,上海海关学院,中国海关管理干部学院的大力支持,特此表示衷心的感谢!
“关务通·监管通关系列”编委会

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Jingdong book