Handling import and export trade business, involving entrepot trade, wanting to know if entrepot trade will be displayed on the customs declaration form and in which parts, as it is important for subsequent trade processes and financial handling. The best answer states that entrepot trade may be displayed on the customs declaration form, generally reflected in the "Trade Method" column, which is conducive to customs supervision and enterprise follow-up procedures, and enterprises must accurately declare.
Who Should Be Written on the Agent Export Declaration Form? Let's Discuss!
Resolved
Our company plans to use an agent to assist with export customs declaration. We are unsure who should be written on the agent export declaration form. Should it be us, the principal party, or the agent? Are there any regulations or specific considerations for this? Will writing different parties affect subsequent business processes, such as tax refunds? We would greatly appreciate any insights from experienced individuals. Thank you very much!
Trade Expert Insights Answers
On the agent export declaration form, the operating unit is generally filled with the name and code of the agent enterprise, and the consigning unit is filled with the name and code of the principal party. This is because the agent is responsible for signing and executing the export contract externally, thus acting as the operating unit; while the principal party is the actual owner and shipper of the goods, and is therefore listed as the consigning unit.
Regarding tax refund business, generally, the principal party applies for the tax refund. This filling method conforms to the customs declaration form filling regulations and facilitates the clarification of responsibilities and rights of each party. If incorrectly filled, it may lead to obstacles in the tax refund process, such as the tax authorities being unable to accurately determine the tax refund subject. Furthermore, the filling of the customs declaration form must also comply with relevant customs regulations. Standardized filling can ensure the smooth clearance of export goods and reduce unnecessary subsequent troubles, ensuring the smooth progress of the entire export process.
Who to write mainly depends on the party that signs the contract with the foreign merchant. If the agent signs the contract in their own name, the operating unit should be the agent, and the consigning unit should be the principal party.
When it comes to tax refunds, clearly stating the subject is crucial. Write according to the regulations; otherwise, if the tax audit finds that the subject on the customs declaration form does not match the tax refund application subject, tax refunds will be problematic.
From a customs management perspective, the purpose of standardized customs declaration form filling is to clearly record the origin and destination of goods. Therefore, according to convention, the agent is written as the operating unit, and the principal party as the consigning unit.
If you don't fill it out as required and an issue is found during inspection, it will not only affect the customs clearance speed but may also result in penalties, so you must understand it clearly before filling it out.
In actual practice, communicate well with the agent. They are generally more familiar with the process and can accurately fill in the relevant information on the customs declaration form according to regulations.
If it is an export from a specific regulated area, the rules for filling out the customs declaration form may differ, so pay extra attention.
In addition to the operating unit and consigning unit, other fields on the customs declaration form must also be filled in accurately and correspond to the actual situation.
By correctly filling in the subject of the customs declaration form, subsequent businesses such as foreign exchange settlement can also proceed smoothly, avoiding unnecessary complications.