According to the provisions on the number of the bill of lading in Article 11 of the filling specifications for customs declaration forms, fill in and submit the number of the bill of lading or waybill for import and export goods. Only one bill of lading or waybill number is allowed to be filled in a customs declaration form. If one bill of lading or waybill corresponds to multiple bills of lading or waybills, fill in and submit them separately. The specific filling requirements are as follows:
01 Basic regulations
According to the provisions on the number of the bill of lading in Article 11 of the filling specifications for customs declaration forms, fill in and submit the number of the bill of lading or waybill for import and export goods. Only one bill of lading or waybill number is allowed to be filled in a customs declaration form. If one bill of lading or waybill corresponds to multiple bills of lading or waybills, fill in and submit them separately. The specific filling requirements are as follows:
01 Handling customs declaration procedures directly at the entry and exit places or using the national customs integration and customs clearance mode
Water transportation:
Fill in and submit the import and export bill of lading number; If there is a sub bill of lading, fill in the import and export bill of lading number+"*"+sub bill of lading number.
Road transportation:
Before the use of highway manifests, they are exempted from filling in and submitting; After using the highway manifest, fill in and submit the import and export master waybill number.
railway transportation:
Fill in and submit the waybill number.
transport aviation:
Fill in and submit the master waybill number+"_"+sub waybill number. If there is no sub waybill, fill in and submit the master waybill number.
Mail transportation:
Fill in and submit the parcel list number.
02 Declaration Form for Goods Transferred to Customs
At the time of import
Water transportation:
For direct transfer and transshipment, fill in the bill of lading number, and early declaration is exempted.
railway transportation:
For direct transfer and transit, fill in and submit the railway waybill number, and advance customs declaration is exempted from filling in and submitting.
transport aviation:
For direct transfer and transit goods, fill in and submit the total waybill number+"_"+sub waybill number. Early declaration is exempt from filing.
Other modes of transportation:
Exemption from filling.
If the goods imported by the above transportation methods are transported by road within Guangdong Province for customs clearance, the vehicle license plate number shall be filled in and reported.
At exit
Water transportation:
For transit goods, fill in the bill of lading number; Non transit goods are exempt from filling in and reporting; For the transportation of transit goods declared in advance within Guangdong Province, fill in and submit the license plate number of the carrier vehicle.
Other modes of transportation:
Exemption from filing; For the transportation of transit goods declared in advance within Guangdong Province, fill in and submit the license plate number of the carrier vehicle.
03 Those who apply for "centralized declaration" customs clearance and handle customs declaration procedures
The import and export start and end dates of the consolidated centralized declaration list filled in the customs declaration form [by year (4 digits), month (2 digits), day (2 digits), year (4 digits), month (2 digits), day (2 digits)].
04 No actual inbound and outbound goods
Exemption from filling.
02 Analysis in the case of direct declaration
According to regulations, it is required to fill in the import and export bill of lading number for waterway transportation. If there is a sub bill of lading, fill in the import and export bill of lading number+"*"+sub bill of lading number.
If there is only total order information, it is not easy to generate differences. There are total and sub waybills in waterway transportation; At the same time, in practice, due to the setting of the manifest switch, some customs offices do not require the declaration of sub (manifest) information, but only the transmission of the master manifest. Therefore, in order to ensure smooth customs clearance, the "bill of lading information" when filling in the declaration form is usually not displayed simultaneously with the master manifest and sub manifest in accordance with the requirements of the filling specification, and instead only the master manifest information is filled in.
The consequence of this is that on the one hand, the customs clearance process cannot be informed of the split information in a timely manner, and on the other hand, customs risk prevention and control will also be unable to obtain specific cargo owner information, resulting in inaccurate collection of security access and exit information, thereby affecting risk prevention and control.
It is recommended that the transmission of manifest and declaration of customs declaration should be in strict accordance with regulatory requirements. If there is any split information, it should be fully and timely transmitted, and customs clearance and logistics monitoring management should be further tightened.
03
Analysis under transit transportation
For export waterway transportation, fill in the bill of lading number for transit goods; Non transit goods are exempt from filling in and reporting; Due to the fact that transit goods are transported through customs uniformly arranged by the carrier, it is necessary to fill in the bill of lading number of the trunk ship in the customs declaration form. In the case of transit transportation through customs, it is important to note that the name of the vessel on the customs declaration is a branch vessel, but the bill of lading number on the customs declaration is a trunk vessel, which is extremely easy to ignore and create ambiguity.
It is recommended that the tax refund department, when reviewing documents, pay special attention to the transit situation during transit transportation, and distinguish the bill of lading number and ship name information under different circumstances.
04
Analysis based on the temporal logic of export business
According to the logical analysis of business export time, the bill of lading number on the customs declaration is not the actual bill of lading number, but the booking number.
01
The cargo owner or freight forwarder, on behalf of the cargo owner, makes a booking to the carrier and generates a booking number, that is, an SO number, or a booking NO. or DR NO. (Dock Receipt) number.
02
Fill in the customs declaration form and declare. At this time, it is necessary to fill in the "Bill of Lading Number" on the customs declaration form, but the bill of lading has not been generated, and there is no real bill of lading number. The "Bill of Lading Number" filled in is essentially the booking number, that is, the SO number (or booking No., DR No., etc.).
03
After the goods are released and loaded onto the ship, the carrier issues a bill of lading, at which point the bill of lading and bill of lading number will be formally generated.
Therefore, from the logic of time, it is not feasible to provide an accurate bill of lading number when filling in the customs declaration form. Many carriers have the same booking number and bill of lading number, which avoids the problem of conflicts between the actual bill of lading number and the bill of lading number in the customs declaration.
05
The significance of bill of lading number inspection for export tax refund
If the bill of lading number of the customs declaration is the bill of lading number of the shipping company, the tax refund department should carefully review the bill of lading and check whether the bill of lading of the goods is the master bill MBL issued by the shipping company, otherwise the tax refund needs to attract high attention.
For export businesses with only MBL, if the enterprise provides HBL and the HBL NO. and MBL NO. are completely consistent, we can highly suspect that this is a forged bill of lading that the enterprise uses to successfully obtain export tax rebates.
Generally, if a shipment includes both a master order and a sub order, the master order MBL is usually issued by the shipping company, and the shipper and consignee are usually the NVOCC who issued the sub order HBL.
Since each carrier has its own naming rules for bills of lading, it is unreasonable for HBL and MBL to have the same bill of lading number. In practice, due to various reasons, such as self LCL, hedging, Chinese shippers receiving FCR freight forwarder receipts and unable to obtain the original bill of lading, or even to defraud export tax rebates, it is impossible to obtain a shipping company bill of lading MBL that can be refunded. In order to successfully obtain export tax rebates, shippers and freight forwarders usually copy the cargo information on the MBL by making a non-existent HBL, and modify the shipper's information and bill of lading number information to the MBL bill of lading information reported by the tax rebate enterprise and manifest system.
