With the continuous development of international trade, more and more enterprises need to understand customs knowledge. To understand the functions of customs and its role in import and export business is the basic knowledge that enterprises must have. This article will introduce in detail the functions of customs and its importance in import and export business, to help beginners quickly grasp the relevant knowledge.

I. Functions of Customs

The Customs is one of the administrative organs of the state. Its main duty is to supervise, inspect and manage the import and export of goods. The main functions of Customs are as follows:

Tax collection: The Customs is responsible for the collection of taxes on import and export goods, including customs duties, consumption taxes, value-added taxes, etc.

Control of prohibited goods: The Customs is responsible for the control of prohibited goods, including knives, drugs, guns and so on.

Inspection and quarantine: The Customs is responsible for inspection and quarantine of import and export goods to prevent entry of harmful organisms.

Anti-smuggling and cracking down on infringement: The Customs is responsible for anti-smuggling and cracking down on infringement and strengthening protection of intellectual property rights.

The role of Customs in import and export business

For import and export enterprises, customs clearance is the only way. And the customs is an important partner for enterprises to complete customs clearance. The main functions of Customs in import and export business are as follows:

Expedited customs clearance: Through pre-examination, inspection and other means, the customs can conduct rapid customs clearance for goods that meet the requirements.

Risk prevention: Customs inspection, supervision and management of import and export goods can effectively prevent all kinds of risks, such as infringement, smuggling, etc.

Improve efficiency: The customs improves the efficiency of customs clearance and reduces the cost of customs clearance for enterprises by means of electronic customs clearance system and innovative customs clearance services.

Promote trade development: Customs contributes to the development of international trade through bilateral and multilateral agreements, trade liberalization and facilitation.

3. Customs related knowledge that import and export enterprises should master

Customs declaration: Customs declaration refers to the process of import and export enterprises to declare import and export goods and related information to the customs. At the time of customs declaration, enterprises need to provide detailed information about the goods, including the name, model, quantity, value and origin of the goods.

Customs clearance: Customs clearance refers to the process of customs inspection, inspection and release of import and export goods. Enterprises need to handle customs clearance procedures through formal channels, including providing all customs declaration documents, payment of list costs, etc.

Trade mode: Enterprises need to understand the characteristics and scope of application of various trade modes, such as conventional import and export, bonded logistics, foreign trade processing, etc., so as to choose the most appropriate way to carry out trade activities.

Tax policy: Enterprises need to understand the calculation method, declaration process, time and other relevant policies of various taxes and fees, so as to timely pay taxes and avoid tax risks.

conclusion

Customs plays an important role in import and export business. For enterprises, understanding the functions of customs and related knowledge is an indispensable part of carrying out trade activities. This paper only briefly introduces the functions of the customs and the role of the import and export business. If enterprises want to have a better understanding of the customs knowledge, they need to continue in-depth research and maintain a good cooperative relationship with the customs to jointly promote the development of import and export trade.

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