1. Import
Imported goods must go through customs procedures before entering the United States. Goods that enter the foreign trade zone (i.e. bonded zone) directly after arrival do not go through customs.
(1) Importer
The United States allows individuals to import goods for personal use or commercial use and handle customs declaration procedures on their own. The importer is responsible for ensuring that its goods comply with all import regulations (e.g., properly labeled, meeting safety standards, obtaining necessary import licenses before the goods arrive in the United States, etc.). The importer's number must be filled in on the customs declaration form. You can fill in the domestic tax bureau's business registration number. If the importer has not registered business with the domestic tax bureau or is an individual importer, provide a social insurance number.
(2) Applicant
Imported goods should be cleared by their owners, buyers or customs declaration agents. If the goods are delivered to the "designated person", the person holding the ocean bill of lading (or air waybill) endorsed by the consignor has the right to handle customs declaration procedures. The most common situation is that the person or company (i.e. the "owner" in the sense of the customs) handles the customs declaration. formalities. In some cases, a copy of the bill of lading or shipping receipt may be used for customs clearance. If the goods are not imported by a common carrier, the importer or his agent who holds the certificate of ownership of the goods shall handle the customs declaration procedures.
(3) The goods arrive at the port
When the goods arrive at the port, the customs does not notify the importer. Generally, the carrier should notify the importer. The legal importer (referring to the owner of the goods, the purchaser, the customs declaration agent and the consignee designated by the owner or purchaser) should go through the customs declaration procedures at the customs office at the place of entry and coordinate the inspection and release arrangements. If you want to clear customs quickly, you can make a pre-declaration before the goods arrive. However, the customs will not grant release permission before the pre-declared goods arrive at the port.
(4) Declaration method
1. Electronic declaration
Submit electronic customs declarations through the U.S. Customs and Border Protection's Automated Commercial System (ACS).
2. Paper declaration
Submit the paper declaration form at a location designated by Customs and Border Protection.
(5) Customs declaration steps
1. One-stage customs declaration
Within 15 days from the date the goods arrive at the U.S. port, the following customs declaration documents should be submitted to the place designated by the U.S. Customs and Border Protection for inspection. After the customs determines that they meet the release conditions, they will guarantee the release:
- Inbound manifest (Customs and Border Protection Form 7533), immediate delivery application form and concession (Customs and Border Protection Form 3461) or other forms required for cargo inspection and release
-Import declaration right certificate
-Commercial invoice (if there is no commercial invoice, a proforma invoice will be provided)
- Packing list (provided when needed)
-Other documents used to determine whether goods can be entered into the country
- Tax guarantee certificate (the owner of the cargo can either provide a guarantee through a local guarantee company in the United States, or deposit a deposit calculated in U.S. currency, or provide a U.S. government guarantee. If the customs declaration is made through an agent, with the agent's permission, the owner of the cargo can also use an agent person’s guarantee)
If the goods are not declared within the prescribed time limit, they will be transferred to the general order warehouse (General Order Warehouse) as unclaimed goods by the customs. The importer shall bear the storage costs while the goods are stored in the general order warehouse. If the goods are still unclaimed (declared) after being stored in the waiting warehouse for 6 months, they will be auctioned or destroyed. Perishable, perishable goods and explosives are sold within a shorter period.
2. Second stage customs declaration
Within 10 working days after the goods are guaranteed for inspection and release, the cargo owner or his customs declaration agent should submit the following documents to the designated customs for inspection, declare the information required for taxation and trade statistics, and pay estimated taxes and fees:
- The receipt copy of the first-stage customs declaration document returned to the importer, customs broker or its agent after the goods are released after inspection
- Stage 2 Customs Declaration (Customs and Border Protection Form 7501)
- Customs duties, trade statistics, and other documents required to demonstrate that the goods have met all import regulations (if electronically declared through a customs broker, through the Automated Customs Broker Interface of the Customs and Border Protection Automated Commercial System , the above paper documents may only need to be provided partially or not at all)
At this stage, the importer must declare the duty-paid value of the goods, but the declared duty-paid value must be reviewed and determined by the customs.
The customs value is generally determined by the following methods:
The transaction price method is the most important valuation method. The transaction price refers to the price paid or payable by the buyer for the imported goods. Other factors may also be factored into the transaction price, such as packaging costs, sales commissions, copyright or royalties, etc. When the transaction price cannot be determined, the transaction price method for the same goods will be used. If it is impossible to find goods that are identical to the goods being valued, or it is impossible to determine an acceptable transaction price for goods that are identical to the goods being valued, the similar goods transaction price method will be used. Similar goods refer to goods produced by the same manufacturer in the same country as the goods being valued and that are interchangeable with the goods being valued.
The same or similar goods described above must have been exported to the United States at or about the same time as the goods being valued were exported to the United States. The importer must fill in the commodity code of the goods when declaring. The "U.S. Harmonized Tariffs" issued by the U.S. International Trade Commission stipulates the commodity classification of different products according to product types (such as animal products, plant products, textile fibers, textile products, etc.).
At the time of customs declaration, the importer shall pay estimated duties and other taxes. The applicable tariff rate is ultimately determined by customs. The tariff rate for each item depends on its classification code. Goods under the same code may be subject to different tax rates (general tax rate, preferential tax rate, zero tax rate, etc.). Tariffs are generally ad valorem taxes, which are levied as a percentage of the dutiable value of imported goods. Certain goods are subject to specific tax (levied in units of pieces, liters, kilograms, etc.). Certain goods are subject to compound taxes (a combination of ad valorem and specific taxes).
(6) Regarding cargo inspection and document review
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