Two-step declaration is an important part of the State Council's reform to strengthen regulation and services and an important measure to continuously optimize the business environment. Enterprises can further reduce customs clearance costs and improve customs clearance efficiency by using two-step declaration. The General Administration of Customs interprets the definition, requirements and basic operations of "two-step declaration".
Under the "two-step declaration" customs clearance mode, companies do not need to fill in all declaration items at once, and the declaration process can be divided into two steps, summary declaration and complete declaration.
1st step:Summary declaration. For goods that do not involve import prohibition control, inspection or quarantine, the company only needs to declare 9 items and confirm 2 logistics items; for import prohibition control or inspection and quarantine, an additional 2 or 5 declaration items are required; taxable products must choose a guarantee record number that meets the requirements. If the goods do not need to be inspected, they can be lifted off; if the tax-related goods have been submitted for tax guarantee, or the goods have been inspected by the customs, they can also be lifted off.
2nd step: Complete declaration. The enterprise shall make additional declarations for other items within the specified time and handle customs clearance procedures such as tax payment.
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