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检验报关程序

  

   云南花卉生产企业根据与需求客户签定的供货合同,确定发货品种和数量后,进行组货,委托具有进出口权的代理公司(以下简称发货人)进行检验检疫、报关货运方面的操作,具体程序如下:

  1.1 出口报验

  根据云南出入境检验检疫局的要求,种苗出口应提前1-2天,进行报验,并提供准确的数量、件数、毛重、净重等有关资料,由检验检疫局专门培训的报检员,填写报检单,向检验检疫局检务处进行报验,由检务处输入计算机,通知检疫处专门人取单,根据花卉品种不同,由检疫处派检疫人员进行检疫,验货完毕后,制定通关单,出检疫证,完成检验检疫任务后,由检疫处将单证转到检务处,由检务处审核发证。报检人员先交费,再取证,在检验检疫局有一定的信誉的企业,可以每一个月结算一次。

  整个报检时间最快需0.5-2天完成。

  1.2 航空舱位的确定

  出口代理公司,在报检的同时,必须马上向航空公司或航空货运代理公司进行出口舱位的确定,并提供发货数量、重量、件数、包装规格等,可以电话确定舱位。 

    1.3 出口报关

  发货人根据发货日期,在出货前0.5-1天,凭借检疫证、通关单、发票装箱单、出口外汇核销单等有关证据,到海关大楼报关厅报关。若出口兰花科花卉,还需提供濒危植物保护证。

  1.4 花卉发运

  在取得以上所有证件后,组织花卉产品,并在航班起飞前的小时,到机场办理进仓、发货。

  1.5 外汇核销

  根据国家外汇管理的有关规定,具有一定信誉的出口代理公司,首先向外管局出具外汇核销单,并根据花卉品种、数量、单价、销售外汇总额进行填写外汇核销单,发货人在一定时间内进行外汇核销,最迟在领取下一批外汇核销单之前,进行外汇核销。

  如果出口花卉公司遭到花卉破损、质量不符,遭外汇拒付,直接影响到外汇核销单的操作。

  1.6 出口退税

  国家鼓励出口,对出口企业所缴纳的增值税给予退还,发货人需把出口报关单,已经外汇核销的外汇核销单,增值税发票、出口专用缴款书、出口发票等单证,交给税局申请退税,目前花卉公司退税是征3退5。

  由于花卉出口退税率的手续繁琐,几乎没有企业申报退税。

 

Basic procedure of inspection and quarantine for flower export in Yunnan

To promote the export of flower, and accelerate the inspection andquarantine, according to the Regulation on Import and Export Commodity Inspection of the P.R.C, the Regulation on Entry-Exit Plants and Animals Quarantine of theP.R.C and their acts of implementation, we formulated this work procedure.

Application

This procedure is applicable to the inspectionandquarantineoffreshcutflowers, potted flowers, ornamental plants and theirpackage,paddingmaterialsandvessels in export.

Standard of inspection and quarantine

1. The requirements of inbound country or region on plant quarantine.

2.Bilateral governmental protocol and agreement on plant quarantine, and the stipulations in the regional or international plant protection and quarantine convention participated by China.

3.The terms related to inspection and quarantine in trade contract and L/C, and the quality requirements.

4.Stipulations of China administration on exit plant quarantine.

Quarantine supervision

1.According to the stipulations in the Regulation on Registration of Quarantine and Hygiene in the Enterprises Engagedin Manufacturing,ProcessingandConservation of Foods and Plantand Animal Productsfor Exportissuedbythe State Administrationfor Entry-Exit Inspection and Quarantine, the system of registration is appliedto the units engaged in production, proces sing and conservation of flowers for export.
2.The quarantine personnel carry out survey andsupervisiononepidemicsituation of the flower production bases, mastertheoccurrenceofinsectpestsinproduction, propose the prevention and elimination measures intime,andrestrainttheinspect pests within production as long as possible.
3.The inspection and quarantine personnel carryoutsupervisionontheprocessing, conservation and packaging after collection of flowers,minimizetheinsectpests in the flowers after processing, and ensure the quality of flowers to meetthe related contract requirements.

Inspection and quarantine

1.Declaration for inspection

The owner of goods or itsrepresentativeshallapply fortheformalitiesofdeclarationforinspectiontotheadministrationforinspection and quarantine of the port in 2-5 days before shipment, presenting therelated documents and certificates (L/C, agreement and contract etc.). Afterreceiving the declaration for inspection, the administration forinspectionandquarantine shall verify the relateddocumentsandcertificates,anddeterminetherequirements, time, site and methods of inspection and quarantine.

2.Pre-inspection

2.1The enterprises engaged in manufacturing and processing of flowers for export and registered in the administration for inspection and quarantinemayrecommend 1-2productionprincipalsasthepreinspector.Afterbeingtrainedintheadministration for inspection and quarantine, passing the exam and acquiring the certificate of pre-inspector, the pre-inspector shall be responsible for the preinspection of the flowers of the enterprise for export.

2.2Before the export of flower, the pre-inspector shall carry out preinspection on the goods, and fill up the pre-inspection result form, which will bereviewed initially by the quarantine personnel to determine the program of inspectionand quarantine.

3. On-site inspection and quarantine

3.1Determination of site of inspection and quarantine: The on-site inspection and quarantine of flowers in large quantity for export shall be carried outin the production and processing before packaging, while that of flowers insmall batch may be carried out in the conservation place or other sites appointedby the administration for inspection and quarantine.

3.2Preparation: Regarding the flowers for export,thefollowingpreparationshallbe made before carrying out inspection and quarantine:

3.2.1 Document review: According to the variety, importer country and regionof the flowers for export, consult the related data on law, regulation, agreement, memorandum and contract, determine the requirements on inspectionandquarantine, and formulate the program of inspection and quarantine.
 
3.2.2Inspection tools: Prepare the corresponding inspection tools according to type of goods to be inspected, usually including hand lens, sample screen,white ceramic tray or several pieces of white paper inbeyond8k,scissors,forceps,brush pen, finger-shaped tube, absorbent cotton and sample bag.
 
3.3Check if the origin, variety, package quantity, weight and shipping mark on the declaration for inspection are in accordance with the goods.
 
3.4 Sampling and its standard
Sampling quantity: Adopt the same variety, grade, packaging method and vehicle as one sampling unit (batch) for inspection and quarantine, and determine the quantity ofsamplingaccordingtothefollowingtable:      
Amount      Amount of Sampling 
 

总件数(N)overall Number(N)

抽样件数Sampling Number

N<=250

5

250<N<=1000

2%N

1000<N<=2000

20

2000<N<=5000

1%N

N<5000

50


3.5Inspection and quarantine
 
3.5.1Quality inspection:
If the batch number, specification, shipping mark and quantity provided by the inspection declaration personnel are in accordance with the actual pilinggoods, sample the typical samples according tothequantityofsamplingrequiredondifferent positions of the stow, taking care of the packaging and conformity of products. If there is abnormality, add the proportion and quantity ofsamplingaccordingly. After sampling, label the samples, indicating the inspection declarationnumber, quantity, weight and the destination country.Incasetheweightistobeverified,take 10% of the samples, and weigh them on the calibrated weighing machine, with the allowed tolerance of –1% to +3%; inspect the length, potency, color, fragrance and freshness of flowers, or according totherequirementsoftradecontract,inspect the grading of flowers to check if it meets the standard.
 
3.5.2Insect pest quarantine:
Place the samples on the white ceramic tray (or on white paper), discover the possible insects intheflowersinmaximumthroughthewaysofstirring,striking,cutting and peeling, and check if there is decayed flower, leaf, stem or freckle after disease, put the flowers and leaves with suspicious diseaseorabnormalappearance and the insects into the sample bag or finger-shaped tube, and carry them back to the laboratory for inspection and identification.
 
3.6Laboratory inspection
 
3.6.1 Quality inspection: The laboratory shall have bright, soft andconsistent light, and be protected from direct strong light.Placethesamplesintothevessels, according to different varieties and inspection items, in reference todifferent inspection standards, evaluate thebalanceofflower,stemandleaf,flowerappearance, flower color and the damage on various positionscomprehensively,and check ifthe stem length and the orderliness meet the requirements of contract.
 
3.6.2 Inspection on insects and mites: Carry out the inspection in detail onthe positions including leaf, leaf back, branch and inside of flower, and identify the found insects and mites. For the insects unable to identify currently,breed them indoor according to their habits till they acquire certain appearance of insect, then identify them, and prepare and keep the specimens.
 
3.6.3  Carry out specific insect pestinspectionaccordingtotherelatedstipulations or requirements, and if necessary, carry out identification of pathogenisolated cultivation and nematode isolation.
 
3.7   Treatment after inspection and quarantine
 
3.7.1  If the goods fail to meet the quality requirements after inspection, the owner of the goods shall re-process them till meeting the related requirements.
 
3.7.2  In insect pest is found inquarantine,accordingtothequarantinerequirements of the administration, eliminate the insects by the ways of steaming andsoaking in pesticide.
 
3.7.3  In case the goods has serious insect pest symptoms,theymustbereprocessed, for example, remove the diseased or decayedbranch,leafandflower,andifnecessary, replace the goods.
 
3.8  The inspection and quarantine results shall be based on the related terms of inspection and quarantine, andbeevaluatedaccordingtotherelatedadministrative standards on identification and treatment.
 
3.8.1 If the goods pass the inspection and quarantine or meet the standardafter treatment, issue the Quarantine Release Notification and Plant Quarantine Certificate to approve its exit
The flower production enterprises of Yunnan shall determine the varieties and quantity of goodsdeliveryaccordingtothesupplycontractsignedwiththepurchasers, organize the goods for delivery, and entrust theagencycompany(hereaftercalled consignor) with the rightofimportandexporttocarryouttheoperationofinspection, quarantine, customs clearance and goods shipment, with the following specific procedures:
 
1.1  Declaration on quarantine in export
 
According to the requirements of Yunnan Administration for Entry-Exit Inspection and Quarantine, in the export of bulbar flowers, the declaration for quarantine shall be made 1-2 days in advance, and the related data including accurate quantity, package number, gross weight and net weight shall be provided. These quarantine declaration forms shall be filled in by the quarantine declaration personnel who have accepted specific training by the Administration of Inspection and Quarantine. The quarantine declaration personnel then apply for quarantine to the quarantine department of the Administration of Inspection and Quarantine. The Inspection Department shall enter the information into the computer, and notify the specific person of the Quarantine Department to fetch the form, and then according to the flower varieties, the Quarantine Department will dispatch the quarantine personnel to carry out the quarantine, and after inspecting the goods, prepare the customs clearance form and issue the certificate of quarantine. After the finish of quarantine, the Quarantine Department shall forward the certificate to the Inspection Department. The certificate shall be reviewed and issued by the Quarantine Department. The quarantine declaration personnel shall pay the charges before claiming the certificate. However, the enterprises of high credibility in the Administration of Inspection and Quarantine may settle the amount once per month. The whole process of quarantine requires 0.5-2 days in minimum.
 
1.2  Determination of aircraft space
 
ln the mean time of quarantine declaration, the export agency company must confirm the export aircraft space with the airline or the aviation shipping company, and provide the quantity, weight, package quantity and packaging specification of the goods delivery, or confirm the aircraft space by phone.
 
1.3  Customs declaration in export
 
The consignor shall fulfill the customs declaration at the Customs Declaration Hall of the Customs Building with the related certificates including the certificate of quarantine, the certificate of custom clearance, invoices, packing list and foreign exchange cancellation form for export 0.5-1 day before shipment. In case of export of orchid flower, the certificate of near-death plant protection shall be provided.
 
1.4  Flower shipment
 
After fulfilling all the beyond certificates, consignor shall organize the flower products, deliver the goods to the airport for handling goods-mounting and shipping in several hours before the departure of flight.
 
1.5 Foreign exchange cancellation after verification
 
&nbsp;&nbsp; According to the related stipulations of the State Administration of Foreign Exchange, the export agency company with certain credibility shall claim the certificate of foreign exchange cancellation in advance, and fill up the certificate according to the variety, quantity and unit price of the flowers as well as the total amount of foreign exchange. The consignor shall fulfill the foreign exchange cancellation in certain time limit, or before the claim of next lot of foreign exchange cancellation at the latest.
nbsp;&nbsp; In case the flower export company is encountered with damage of flower or quality unconformity, and consequently the payment is rejected, the operation of the certificate of foreign exchange cancellation will be impacted directly.
 
1.6 Tax drawback in export 
nbsp;&nbsp; To encourage the export, the government will return the value-added tax paid by the export enterprise. The consignor shall submit the customs declaration sheet in export, the verified certificate of foreign exchange cancellation, the value-added tax invoice, certificate of payment exclusively for export and the export invoices to the Taxation Administration to apply for tax drawback. Currently, the tax drawback for flower enterprises is taxation in 3% and drawback in 5%.
nbsp;&nbsp; As the tax drawback in flower export requires complicated formalities, there are rare enterprises applying for tax drawback