Practical guide to customs clearance in France

- Jan 25, 2018 -

法国口岸通关实务指南

 

 

一、报关规定

 

 

1

、报关单递交时间

 

 

 

 

法国海关不能预先进行。

报关之日确定税率的规则是绝对的,

在进口环节已作简要申报的货

物运抵海关后,应立即正式申报。逾期未报者,货物应予以扣留,

4

个月内仍未申报的,将由海

关公开拍卖。

 

 

2

、报关地点

 

 

 

 

正式报关单应递交给有权办理此项业务的海关。

 

3

、正式报关单应包括的内容

 

 

 

 

(1)

、申报人姓名及地址(若系报代理人,

 

还应注明该笔结关手续在业务登记薄上的登记号

码以便事后核查。

 

 

 

 

(2)

、运输方式。

 

海运进口的应列明船名及船长姓名,

 

还应注明载货清单号码。

 

 

 

 

(3)

、原产地及来源地内容万不可缺。

 

证明原地的文件应该是原产地证书。货物的来源地一

般以运输单证为证明伪造原产地的行为法关按逃避海关监管理论处,

 

构成刑事案件,

 

要处以罚

款并判处有期徒刑

6

个月至

3

年。

 

 

 

 

(4)

实际收货人的姓名职业及地址。

遇有好几个收货人的情况,

 

应一一注明每个收货。

 

项内容在实际工作中对事后查找是必不可少的。

 

 

 

 

(5)

、货包的件数、品质及编号。凡散装货物应注明货物名称及运输工具号码。这些内容是

查验和清点货物所必需的。

 

 

 

 

(6)

、货物名称。

 

货物名称的申服,应使用税则术语,

 

其中对于农产品还要报明其差价税

方面的术语。

 

 

 

 

(7)

、货物的重量、长度、面积、体积或件数毛重应同时同数字或字线两种形式申报。

 

 

 

 

(8)

、货值,

 

用数字及全称字母证明。货值应随附与正本具有同等效力的发票予以证明。

 

 

 

 

(9)

、与金融结算规定有关的内容。要求申报货值的各项成分及与银行地址有关的内容。

 

 

 

 

(10)

、统计内容。统计内容很多,但大部分也是结关所必需的内容,

 

并且已号码化。从这

些编号中,

 

我们可以看出省份原产地运输方式、工具和保税仓库等。

 

 

4

、正式进口报关单应附下列单证

 

 

 

 

1

)发票对经由同一处海关进口的同一票货物,

 

可以交验一张总发票以取代各张单独的

发票。

总发票的份数应和报关单份数相等。

 

每次申报时,

 

都应交验总发票以及与申报货物有关

的单独发票

 

 

 

 

2

)对外贸易管理规定的许可证或各处其他单证。

 

 

5

、报关单的更正

 

 

 

 

依照法国《海关法》第

100

1

款的规定,

 

已经登记的报关单,

 

原则上不准更改,

 

情况

特殊者另当别论。

 

据此,

 

即使在报关单递交海关之日,

 

申报人仍然可以更改报单中货物的重

量、件数、度量或货值,

 

但货物名称、货包编号不准更改。

 

 

二、进口报关手续

 

 

1

、进口货物的报关

 

 

 

 

货物应在运到后

3

天内海关报关,

 

逾期由海关接管移存其他仓库,

 

再过

2

月即予没收。

 

经海关结关的货物,

 

进口商得申报退运给托运人,

 

或复运出口均可免纳关税。

货物如在存储期

满未复运出口,

 

应照纳关税及指税或将货物拍卖。

根据法劝海半法条例,

 

已征的关税不能退还,

误征的税捐,如由原纳税人提出申报并出示原纳税凭证,

 

方能退还。

法国口岸通关实务指南

 

 

一、报关规定

 

 

1

、报关单递交时间

 

 

 

 

法国海关不能预先进行。

报关之日确定税率的规则是绝对的,

在进口环节已作简要申报的货

物运抵海关后,应立即正式申报。逾期未报者,货物应予以扣留,

4

个月内仍未申报的,将由海

关公开拍卖。

 

 

2

、报关地点

 

 

 

 

正式报关单应递交给有权办理此项业务的海关。

 

3

、正式报关单应包括的内容

 

 

 

 

(1)

、申报人姓名及地址(若系报代理人,

 

还应注明该笔结关手续在业务登记薄上的登记号

码以便事后核查。

 

 

 

 

(2)

、运输方式。

 

海运进口的应列明船名及船长姓名,

 

还应注明载货清单号码。

 

 

 

 

(3)

、原产地及来源地内容万不可缺。

 

证明原地的文件应该是原产地证书。货物的来源地一

般以运输单证为证明伪造原产地的行为法关按逃避海关监管理论处,

 

构成刑事案件,

 

要处以罚

款并判处有期徒刑

6

个月至

3

年。

 

 

 

 

(4)

实际收货人的姓名职业及地址。

遇有好几个收货人的情况,

 

应一一注明每个收货。

 

项内容在实际工作中对事后查找是必不可少的。

 

 

 

 

(5)

、货包的件数、品质及编号。凡散装货物应注明货物名称及运输工具号码。这些内容是

查验和清点货物所必需的。

 

 

 

 

(6)

、货物名称。

 

货物名称的申服,应使用税则术语,

 

其中对于农产品还要报明其差价税

方面的术语。

 

 

 

 

(7)

、货物的重量、长度、面积、体积或件数毛重应同时同数字或字线两种形式申报。

 

 

 

 

(8)

、货值,

 

用数字及全称字母证明。货值应随附与正本具有同等效力的发票予以证明。

 

 

 

 

(9)

、与金融结算规定有关的内容。要求申报货值的各项成分及与银行地址有关的内容。

 

 

 

 

(10)

、统计内容。统计内容很多,但大部分也是结关所必需的内容,

 

并且已号码化。从这

些编号中,

 

我们可以看出省份原产地运输方式、工具和保税仓库等。

 

 

4

、正式进口报关单应附下列单证

 

 

 

 

1

)发票对经由同一处海关进口的同一票货物,

 

可以交验一张总发票以取代各张单独的

发票。

总发票的份数应和报关单份数相等。

 

每次申报时,

 

都应交验总发票以及与申报货物有关

的单独发票

 

 

 

 

2

)对外贸易管理规定的许可证或各处其他单证。

 

 

5

、报关单的更正

 

 

 

 

依照法国《海关法》第

100

1

款的规定,

 

已经登记的报关单,

 

原则上不准更改,

 

情况

特殊者另当别论。

 

据此,

 

即使在报关单递交海关之日,

 

申报人仍然可以更改报单中货物的重

量、件数、度量或货值,

 

但货物名称、货包编号不准更改。

 

 

二、进口报关手续

 

 

1

、进口货物的报关

 

 

 

 

货物应在运到后

3

天内海关报关,

 

逾期由海关接管移存其他仓库,

 

再过

2

月即予没收。

 

经海关结关的货物,

 

进口商得申报退运给托运人,

 

或复运出口均可免纳关税。

货物如在存储期

满未复运出口,

 

应照纳关税及指税或将货物拍卖。

根据法劝海半法条例,

 

已征的关税不能退还,

误征的税捐,如由原纳税人提出申报并出示原纳税凭证,

 

方能退还。

Practical guide to customs clearance in France


One. Customs declaration

1. The customs of the customs declaration can not be made in advance by the French customs. The rule of determining the tax rate on the date of customs declaration is absolute. After the goods that have been briefly declared in the import link, the goods shall be shipped to the customs and shall be declared immediately. The goods that have not been reported overdue, the goods should be detained, not declared within 4 months, and will be publicly auctioned by the customs.


2. The official customs declaration form shall be submitted to the customs that have the right to handle this business.


3. The contents of a formal declaration form should be included

(1) and the declaration of the name and address (if the newspaper agent should indicate the pen clearance in the business registration registration number for later verification.


(2), mode of transportation. The name of the ship and the name of the captain shall be listed in the sea by sea, and the number of the cargo should also be marked.


(3) the contents of the origin and source are not short. It is proved that the original document should be a certificate of origin. The origin of goods is generally based on transport documents as a way of proving the origin of forgery, which is based on the theory of evading Customs supervision. It constitutes a criminal case, and is subject to a fine and sentenced to 6 months to 3 years.


(4) the name occupation and address of the actual consignee. In case of several consignees, each receipt should be noted. This content is essential in the actual work for the ex post lookup.


(5), the number of goods, quality and number. All bulk goods should be marked with the name of the goods and the number of the means of transportation. These contents are necessary for the inspection and inventory of the goods.


(6), the name of the goods. The term for the name of the goods shall be used in terms of tax rules, and the terms for the agricultural products should also be stated in terms of their differential tax.


(7) the weight, length, area, volume, or number of gross weight of the goods shall be declared at the same time with the number or line in two forms.


(8), the value of the goods, by the number and the full name of the letter. The value of the goods shall be proved by an invoice with the same effect as the original.


(9) the contents related to the provisions of the financial settlement. It is required to declare the components of the value of the goods and the contents related to the address of the bank.


(10), statistical content. The statistical content of many, but most of the content is required for clearance, and has a number of. From these numbers, we can see the way of transportation, tools and bonded warehouses in the province.


4. The official import declaration form shall be attached with the following documents


(1) the invoice can be submitted for a total invoice to replace the separate invoice for the same goods imported through the same customs. The number of the total invoice should be equal to the number of customs declaration. In each declaration, a total invoice and a separate invoice relating to the declaration of the goods should be submitted.


(2) the license or other documents in various places as stipulated in the administration of foreign trade.


5. Correction of customs declaration

In accordance with Article 100th of French "Customs Law" the provisions of the 1 paragraph of the declaration has been registered, no change in principle, unless special circumstances. Accordingly, even in the declaration of the customs declaration submitted the day, people can still change the entry in the weight of the goods, quantity, measure or value, but the name of the goods, the goods are not allowed to change the package number.


Two. Import customs declaration formalities


The customs declaration goods of the imported goods should be sent to customs within 3 days after shipment, and the customs shall take over the other warehouses over time by the customs, and then confiscate them in February. Without customs clearance of goods, the importer must return back the goods to the shipper, or re export can be exempt from customs duties. If the goods are not exported at the expiration of the time of storage, the goods shall be subject to a tariff, a tax or an auction of the goods. According to persuade the sea half act has not refunded the tariffs, mispresentation taxes, such as the original article and show the original declaration of tax payment certificates, in order to return.


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