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
|
|
抽样件数Sampling
Number |
|
N<=250 |
|
|
250<N<=1000 |
|
|
1000<N<=2000 |
|
|
2000<N<=5000 |
|
|
N<5000 |
|
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
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; 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; 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; As the tax drawback in
flower export requires complicated formalities, there are rare
enterprises applying for tax drawback