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1、保税物流货物（Bondedlogisticsgoods）Eight,overlandedandfalsegoods:Masteroverlandedcargoandunloadingcargocustomsclearanceprocedures(1)overview1.meaningsCargothatisnotincludedinthebillofladingorwaybill,ormorethantheamountlistedinthebilloflading,billofladingorwaybill;Goodsthatareunloadedbymeansofthegoodswhi
2、chareunloadedattheport(station),stationorotherportorstationwithintheterritoryandarelocatedinHongKong(station)2,managementIfthegoodsareunloadedorunloaded,thecustomsformalitiesshallbecarriedoutwithin3monthsfromthedateofunloadingofthetransporttools,andtheapplicationmaybepostponedfor3months;(two)cust
3、omsdeclarationprocedure1.Iftheshipperorthecarrierprovideswrittenevidence,heorshemayapplytotheCustomsforadirectrefund.2,willoffsettheoverlandedcargoshortlandedcargoshortlandedcargo:theoriginalconsigneeshallhandletheimportformalitiesinaccordancewiththezerocostforgoodsdeclarationprocedure.A.limitedt
4、othesametransport,thesamevariety;B.notthesametransportorthesamevoyagebetweenoffset,limitedtothesametransportcompany,thesameconsignor,thesamevariety.3,theowner's""Whentheownerofatransportorhisagentrequeststobeshippedabroad,thecustomsformalitiesshallbecarriedoutinaccordancewiththecustomsformalities
5、forthetransferofgoods.4,insituimportTheoriginalconsigneeshallacceptthedeclarationoftheimportedgoods,providethecertificateofdischarge,submittheinspectiondocuments,andreleasethetax.5.DomesticsalesIftheoriginalconsigneedoesnotaccept,doesnothandletheoverflowormistakenlyunloadthegoods,thepersonincharg
6、eoftheconveyanceorhisagentmayrequirethesaleathome,andtheimportunitshallcarryouttheimportformalities.Nine.Returnedgoods(1)generalreturnedgoods:thegoodsthathavebeenprocessedforimportandexportdeclarationandhavebeenreleasedbythecustoms.1.Customsformalitiesforgeneralreturnedimportgoods(1)customsdeclar
7、ation(2)taxrevenueIftheexportgoodsarereturnedtoChinawithin1yearsfromthedateofexportforqualityorspecification,notaxshallbelevied.Iftheexporttaxhasbeenlevied,thedomesticlinktaxrefundedforexportshallbepaidbackwithin1years
