Shipping double tax package




1. Import


　　 Imported goods can enter the United States after going through customs procedures. Goods that directly enter the foreign trade zone (ie bonded zone) upon arrival do not go through the customs.


　　 (1) Importer


　　The United States allows individuals to import personal or commercial goods and go through customs procedures on their own. Importers should bear the responsibility to ensure that their goods comply with all import regulations (such as reasonable identification, compliance with safety standards, obtaining necessary import licenses before the goods arrive in the United States, etc.). The importer's number must be filled in the customs declaration form, and the business registration number of the Internal Taxation Bureau can be filled in. If the importer has not registered for business with the Internal Taxation Bureau or is an individual importer, the social insurance number should be provided.


　　 (2) Declarant


　　 Imported goods should be handled by the owner, purchaser or customs broker. If the goods are delivered to the "designated person", the person holding the ocean bill of lading (or air waybill) endorsed by the consignor has the right to go through customs procedures. The most common situation is that the person or company (ie, the “consignor” in the customs sense) who holds the certificate of the owner of the cargo (the "certificate issued by the carrier") issued by the carrier at the port of entry handles the customs declaration formalities. In some cases, a copy of the bill of lading or shipping receipt can be used for customs declaration. If the goods are not imported by a public carrier, the importer or his agent who holds the certificate of ownership of the goods shall handle the customs declaration procedures.


　　 (3) The goods arrive at the port


　　 When the goods arrive at the port, the customs does not notify the importer. Generally, the carrier should notify the importer. The legal importer (referring to the owner, purchaser, or the declaration agent and consignee designated by the purchaser) shall go through the customs declaration formalities at the customs of the place of entry and coordinate the inspection and release arrangements. If you want to clear customs quickly, you can make a pre-declaration before the arrival of the goods, but the customs will not grant a release permit before the pre-declared goods arrive at the port.


　　(4) How to declare


  1. Electronic filing


　　 Submit electronic declarations through the "Automated Commercial System" (ACS) of the US Customs and Border Protection.