Whencustoms clearanceHow to Gracefully "Correct Mistakes" When a Single Error Turns into a "Mistake Log" for Foreign Trade Enterprises?

Dear friends in the foreign trade circle, I am Peter, a seasoned professional with 20 years of experience in the industry. Today, I'd like to discuss a topic that is both specialized and practical—Customs Voluntary Disclosure. Just like how students who proactively correct their homework mistakes with their teachers can avoid punishment, foreign trade enterprises that voluntarily "confess" to customs when discovering declaration errors often receive unexpected leniency.

Voluntary Disclosure: Customs' "Second Chance" for Enterprises

The Announcement No. 127 issued by the General Administration of Customs last October was like granting foreign trade enterprises a "get-out-of-jail-free card." Based on the cases I've handled, voluntary disclosure mainly applies to the following seven types of "common issues":

• Tax issues: Under - payment or non - payment of taxes (accounting for 60% of the cases we handled)
• Inspection of vaccines: Incorrect declaration of commodity codes or inspection items
• Export tax refund: Document issues affecting tax refund management
• Statistical errors: Data such as value and quantity that affect customs statistics
• Regulatory order: Such as unauthorized disposal of bonded goods, etc.
• Processing trade: False declaration of write - off single consumption, etc.
• Procedural flaws: Minor document shortages or delays

Step-by-Step Guide to the Correct Procedure for "Surrendering Yourself"

Remember that last year, a clothing enterprise in Ningbo found that it had failed to report the customs duties on accessories. Under my advice, the following operations were carried out:

1. Prepare materialsFill in the Voluntary Disclosure Report Form and attach the original contract, invoice, and packing list
2. Select channels: Submit online through the "China International Trade Single Window" (currently, 90% of applications are processed online).
3. Follow up on processingThe system will generate a case number, and usually, there will be a preliminary review feedback within 2 weeks

Specifically reminded:If the same mistake is repeated within 12 months9., this policy cannot be enjoyed!

AEOVIP treatment for enterprises: higher tolerance

As an Authorized Economic Operator (AEO), it's like having "top student privileges":

• Disclosure of tax - related violations within 1 year → direct exemption from punishment
• Disclosure within 1 - 2 years → exemption from punishment is also available if the tax evasion is less than 1 million yuan or the proportion is less than 30%
• For export tax rebate issues → there is a chance of exemption from punishment if disclosed within 2 years

Last year, an electronics enterprise I assisted successfully reduced 2.8 million yuan in late fees due to its AEO status.

These "landmines" must not be stepped on.

Although voluntary disclosure is good, pay attention:

• Smuggling acts are not applicableSuch as deliberately under - reporting prices and misdeclaring product names
• Criminal offenses are not applicableInvolving tax fraud, money laundering, etc.
• When Customs already has cluesIt must be reported actively before the customs approaches you

Recommend companies to establishMonthly customs affairs self - inspection mechanismThrough this method, the customs declaration error rate of the enterprises we serve has decreased by 75%.

Sincere Words from an Old - timer in Foreign Trade

Voluntary disclosure is like an "airbag" for enterprises, but the best strategy is still prevention first. Suggestions:

• New employees must passThe customs declaration practice assessment
• For major contractsDouble - person reviewmechanism
• Regularly invite professional institutions to conductTrade compliance inspections

Remember: In the eyes of the customs,honest childrenwill always go further thanthose who play petty tricks.Go further. Feel free to consult me, this "old driver," anytime if you have any questions!