博裕进口每周报关热点问题

时间: 2014-09-10 / 分类: 进口行业浅析 / 作者: 博裕进口报关官方博客 / 0个评论 发表评论

1、因一些原因想向海关申请修改或撤销报关单,请问海关有没有具体要求?

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答:进出口货物报关单的修改或者撤销,应当遵循修改优先原则;确实不能修改的,予以撤销。

有以下情形之一的,当事人可以向原接受申报的海关办理进出口货物报关单修改或者撤销手续,海关另有规定的除外:

(一)出口货物放行后,由于装运、配载等原因造成原申报货物部分或者全部退关、变更运输工具的;

(二)进出口货物在装载、运输、存储过程中发生溢短装,或者由于不可抗力造成灭失、短损等,导致原申报数据与实际货物不符的;

(三)由于办理退补税、海关事务担保等其他海关手续而需要修改或者撤销报关单数据的;

(四)根据贸易惯例先行采用暂时价格成交、实际结算时按商检品质认定或者国际市场实际价格付款方式需要修改申报内容的;

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(五)已申报进口报关货物办理直接退运手续,需要修改或者撤销原进口货物报关单的;

(六)由于计算机、网络系统等技术原因导致电子数据申报错误的。

以上内容为中华人民共和国海关总署令220号《中华人民共和国海关进出口货物报关单修改和撤销管理办法》第四、五条内容,具体请参考该文件。

2、我公司是一家新成立的从事对外贸易企业,现有批货物需要出口,请问原产地证如何办

理?

答:根据中华人民共和国国务院令第416号令第十七条规定,出口货物发货人可以向国家质量监督检验检疫总局所属的各地出入境检验检疫机构、中国国际贸易促进委员会及其地方分会,申请领取出口货物原产地证书。

3、几年前我司出口了一批货物,因品质规格原因想用无代价抵偿方式运回国内,请问是否可以?时间上有没有规定限制?

答:首先无代价抵偿方式是有时间要求的,根据中华人民共和国海关总署令第124号令第三十条规定:纳税义务人应当在原进出口合同规定的索赔期内且不超过原货物进出口之日起3年,向海关申报办理无代价抵偿货物的进出口手续。

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