Customs clearance procedures refer to the procedures that should be performed according to various laws, regulations and provisions when goods are imported and exported. Customs clearance procedures usually include a series of customs clearance procedures such as document collection, document sorting, customs declaration and inspection, tax payment, inspection by the customs and quarantine department, storage and transportation, customs clearance and release.

Extended data

Customs clearance procedures belong to international trade terms, which only change the provisions of two clauses in customs clearance procedures, but the changes are substantial, and the responsibilities of buyers and sellers have shifted, namely FAS and DEQ. FAS initially stipulated that the buyer should be responsible for export customs clearance and the seller should provide assistance. The new clause stipulates that the seller shall bear the export license, official authorization and customs formalities for the export of goods. The new term is the exact opposite of the old term. However, if both parties agree that the buyer shall handle the export formalities, it shall be clearly stipulated in the contract. DEQ initially stipulated that the seller should be responsible for the import procedures and the buyer should provide assistance. The new clause stipulates that the seller only undertakes export, not import license and customs formalities, which is just the opposite of the previous provisions.

The result of the revision of the new clause is to make the customs clearance exception that is easily misunderstood consistent with other similar clauses. Except for the corresponding clauses of EXW and DDP, the buyer handles export customs clearance and the seller handles import customs clearance, the other clauses are that the exporter handles export customs clearance and the importer handles import customs clearance.

The goods can only be released and the owner or declarer can pick up the goods after the customs clearance fulfills various obligations and goes through the formalities of customs declaration, inspection, tax payment and release. Similarly, all kinds of means of transport carrying import and export goods also need to be declared to the customs, go through customs formalities and get customs permission. In the process of customs clearance, goods, whether imported, exported or transshipped, are under customs supervision and are not allowed to circulate freely.

References:

Baidu encyclopedia-customs clearance procedures