After the integration of customs and inspection, the customs service does not seem to be lax about the illegal acts in import and export declaration, but is more strict.
The recent administrative penalties of Shanghai and Guangzhou Customs have revealed a strong signal of severe punishment, and individual penalties have even made the foreign trade export industry realize the zero tolerance of the Customs for false reporting. !
The number of exported toys was understated by one and the amount was understated by US $ 1.50. Penalty!
This ticket just happened yesterday in Guangzhou's customs punishment notice, causing foreign trade forwarders and customs declaration circles to shake off their chin. This export enterprise failed to report a single ticket for 970 tickets and 1455 US dollars only because it failed to report a single ticket and a sum of US $ 1.50. Many foreign trade forwarders may not think that it is a " small mistake" and the customs will not punish them by accident. ! !
On December 21, 2018, the parties entrusted a logistics company in Guangdong to declare one ticket of goods for export to Guangzhou Customs by means of market procurement.
Goods items are declared as: plastic dolls
Declared quantity: 970, declared price: 1455 US dollars
The actual number of customs inspections was 971 and the actual price was 1456.50 US dollars. The false declaration of export goods affected the accuracy of customs statistics.
According to Article 15 ( 1 ) of the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties, it was decided to impose a fine of RMB 1000 yuan.
A lot of netizens have called for it, but not one more. As for the fine of 1000 yuan? The inspection of the extra goods is only $ 1.50 ...
No comment is made on this right or wrong, but the declaration is obviously untrue. according to the determination of illegal goods in section 1 of the customs measures of the people's Republic of China for customs to check the value of goods and articles in cases of violation of customs supervision regulations, order no 182 of the general administration of customs:
Article 6 Where the items to be declared during the import and export of goods are not declared or are not declared correctly, which affects the management of state licenses, illegal goods are actually imported and exported goods. Where only the quantity is declared falsely, the illegal goods are those whose actual import and export quantity exceeds the import and export quota of the license; If the license is managed by " not one batch, one license" and the license still has the remaining quota, the illegal goods are those whose actual import and export quantity exceeds the declared quantity.
Article 7 If the items to be declared during the import and export of goods are not declared or are not declared correctly, which affects the collection of state taxes, the illegal goods are the actual import and export goods. Where only the quantity is declared falsely, the illegal goods are the goods of the difference between the actual import and export quantity and the declared quantity.
According to the above regulations, it is illegal to inspect the extra goods, even one more according to the declared quantity. Export declaration is no joke.
The cow force enterprise " accidentally" misstates the commodity code? Customs: Penalty! !
This is another recent case:
On December 17, the official website of the Shanghai customs issued the decision of the customs of Shanghai Waigaoqiao port area of the people's Republic of China on administrative penalties for false declarations by Wuxi yidatong enterprise service co., ltd and Wuxi jinfan metal trading co., ltd ( no 0151 [ 2018 ] of the customs of Shanghai Waigang ).
Wuxi jinfan metal trading co., ltd, as the production and sales unit, entrusted Wuxi yidatong enterprise service co., ltd as the consignee and consignor to declare a batch of goods exported to the United States under general trade to the customs on June 25, 2018.
The second item of goods is cold-rolled stainless steel plate 304, with a quantity of 14287.12kg and a declared commodity number of 72193390, corresponding to an export rebate rate of 13 %, with a value of US $ C&F36432.16, totaling 232323236.8 yuan and an export declaration No. of 2229201800002377543.
After inspection, the actual export goods are metal supporting fixtures and should be classified as commodity number 7308900000, corresponding to export tax rebate rate of 9 %
The above facts have already constituted a violation of customs regulations.
The above acts are evidenced by customs declaration documents for export goods, customs inspection records, customs identification documents for import and export goods, customs inquiry records, written statements by the parties, information notes, and export tax refund information of enterprises.
According to Article 86 ( 3 ) of the Customs Law of the People's Republic of China, Article 27 ( 1 ) ( 4 ) of the Administrative Punishment Law of the People's Republic of China and Article 15 ( 5 ) of the Regulations of the People's Republic of China on the Implementation of Customs Administrative Punishment,
An administrative fine of 3700 yuan was imposed on Wuxi Yidatong Enterprise Services Co., Ltd.;
An administrative fine of 3700 yuan was imposed on Wuxi jinfan metal trading co., ltd.
For this reason, the following search network has also sorted out three other typical cases for foreign trade and international freight forwarding enterprises to learn how to prevent unnecessary declaration errors through practical cases.
[ Case 1 ]
◇ Case history:
On March 07, 2018, Qingdao Wanda Huifu Supply Chain Co., Ltd. commissioned a city Taian Customs Declaration Service Co., Ltd. to declare exports to the customs by general trade: 7950 electric kettles ( commodity code 8516799090 ).
On March 9, 2018, after customs inspection, 3780 kettles ( commodity code 7323930000 ) were actually exported, which was not in conformity with the declaration and the case value was RMB 1,272,000 yuan.
The above behavior is evidenced by the Inspection Record Form, the statement report of the parties, customs declaration documents, etc.
◇ Reason for being punished: This is very obvious and the number of declarations does not match
◇ Punishment result:
According to Article 15 ( 5 ) and Article 17 of the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties, it is decided to impose the following administrative penalties on the parties:
1. a fine of rmb127,700 was imposed on a certain city Taian customs declaration service co., ltd.
2. The penalty for Qingdao Wanda Huifu Supply Chain Co., Ltd. is RMB 197,000 Yuan only.
[ Case 2 ]
◇ Case history:
On June 21, 2018, the parties entrusted a city Hilong customs declaration co., ltd. to declare exports to the customs by general trade: a batch of wooden goods with a total of 1 item of goods.
On June 30, 2018, after inspection by Section II ( 5333900 ), the specifications and models were not in conformity with the declaration, the actual quantity was 10× 50 - 120×60CM, the actual quantity was 7000, and the name was checked to be in conformity with the declaration.
Also seized undeclared goods: 1. Furniture accessories, quantity 1000, unit: kg, commodity code: 9403900099;
2. Plastic products, quantity 828, unit: kg, commodity code: 3926909090;
3. wash basin, quantity 1000, unit: kg, commodity code: 7324900000;
4. The number of stone panels is 2000, unit: kg, commodity code: 6810999000, which is inconsistent with the declaration and the case value is 220.016 million yuan.
The above behavior is evidenced by the Inspection Record Form, the statement report of the parties, customs declaration documents, etc.
◇ Reason for being punished: the specifications and models do not match the quantity of goods, and there are undeclared goods
◇ Punishment result:
According to Article 86 ( 3 ) of the Customs Law of the People's Republic of China and Article 15 ( 5 ) of the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties, it is decided to impose the following administrative penalties on the parties: a fine of RMB 16,000 yuan only.
[ Case 3 ]
◇ Case history:
On June 21, 2018, the party involved chuanghua trading co., ltd entrusted Hilong customs declaration co., ltd. to declare export to the customs by general trade: a batch of cotton goods, with a total of 1 item of goods.
On June 27, 2018, the commodity code was verified by Inspection Section II ( 5371740 ) to be inconsistent with the declaration. The actual code was 5603139000.
The name of the commodity does not match the declaration. The actual name is: non-woven fabric.
Specifications and models are not in conformity with the declaration; the actual conditions are: dyeing / non - woven fabric;
The quantity of goods is not in conformity with the declaration, the actual quantity is 36800 meters, which is not in conformity with the declaration, and the case value is 955,000 yuan.
The above behavior is evidenced by the Inspection Record Form, the statement report of the parties, customs declaration documents, etc.
◇ Reason for being punished: The problem appears to be many, the name is wrong, the code is wrong, the specifications and models are wrong, and the quantity is wrong. In fact, there is only one result: the declaration is untrue.
◇ Punishment result:
According to Article 86 ( 3 ) of the Customs Law of the People's Republic of China and Article 15 ( 5 ) of the Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties, it is decided to impose the following administrative penalties on the parties: A fine of 17,000 yuan only shall be imposed on the parties to Chuanghua Trading Co., Ltd.
All these cases show that a small mistake in export declaration can not escape the eyes of the customs. All foreign trade forwarders should not take any chances. It is not advisable for the goods to falsely report and conceal the false declaration or not to declare.
