利比里亞進出口貨物通關須知
時間(TIME)：2021-06-28 13:45:29
發(fā)布時間：2017-07-02 14:29 一、免稅規(guī)定
海關負責簡化符合規(guī)定要求的企業(yè)和個人的免稅手續(xù)。
?。ㄒ唬┗貒藛T。
在國外居住3年及以上、或者在國外留學后回國的利比里亞公民，需提供永久回國證明才有資格獲得免稅。如果申請人事實上只是回國停留，很難提供證明。因此，財政部要求提供某種永久返回的證明，下述內(nèi)容為相關要求（并不局限于下述要求）。
1. 國外工作的辭職信；
2. 終止租賃居留協(xié)議；
3. 物業(yè)/財產(chǎn)的銷售/租賃；
4. 以前工作或國家機構(gòu)退休的退休信；
5. 在利政府部委、機構(gòu)及利認可的實體就業(yè)的信函；
6. 商務活動信息；
7. 駕駛證/身份證；
8 . 護照（利比里亞）；
9. 抵達記錄/美國；
10. 抵達記錄（移民局蓋章）；
11. 利比里亞居住地所在地社區(qū)協(xié)會或利比里亞大使館出具的經(jīng)公證的確認函；
12. 就業(yè)記錄/個人姓名的公用事業(yè)賬單；
13. 在利非政府部門就業(yè)和獲得再安置的歸國人員不再享有利政府項下的優(yōu)惠。
回國人員必須在利比里亞才能有資格享有回國人員優(yōu)惠。
?。ǘ┗貒藛T免稅品限額。
1. 客廳一套；
2. 餐廳一套；
3. 臥室每家3間；
4. 門廊桌子/門廊椅子6把；
5. 電視/DVD2套；
6. 制冷機一臺；
7. 火爐一個；
8. 冰箱一臺；
9. 家居裝飾2大箱/桶/旅行箱；
10. 帶小孩的家庭可以帶一桶玩具；
11. 廚房用具5大箱/桶/旅行箱；
12. 食物4大箱/桶/旅行箱；
13. 燒烤架一個；
14. 浴室配件2大箱/桶/旅行箱；
15. 計算機/配件2套；
16. 微波爐1個；
17. 地毯2卷（50平碼）；
18. 每個成年家庭成員衣服7桶，18歲以下未成年人衣服每人3桶；
19. 每個成年家庭成員鞋子2大桶，孩子鞋一小盒。
二、貨物清關程序
如遇收貨人生活在國外，收貨人若想往利比里亞運送車輛（貨物），必須有車輛（貨物）契約作為所有權(quán)證明。
1.收貨人聯(lián)系海運公司；
2.海運公司會給收貨人提單；
3.收貨人將文件正本（發(fā)送/提供）給代理，向海關申報開始通關過程；
4.代理需將進口報關許可證和其他文件提交BIVAC（檢驗、估值、編碼、分類）通知、登記并蓋章；
5.代理需將進口報關許可證送回商工部獲取指定簽名；
6.將進口報關許可證和文件送回檢驗局交給授權(quán)經(jīng)紀人進行目的地檢驗標記；
7.貨物抵達；
8.海關收到來自海運公司的艙單；
9.船舶到達后將貨物卸船并放置在港口監(jiān)管內(nèi)；
10.海關將驗證電子艙單為代理使用做準備；
11.代理著手獲取和注冊申報內(nèi)容，要確保所有與申報類型內(nèi)容有關的欄目填寫正確以避免產(chǎn)生疑問延遲通關過程；
12.所有與申報制度有關的證明文件應附在準備向海關電子傳輸?shù)纳陥髢?nèi)容中；
13.經(jīng)過分類或者重新分類、估值后，文件會被評估；
14.首席估稅員會審查申報并簽署；
15.代理會從商業(yè)銀行獲得支票，然后將其提交給央行柜員支付；
16.收到付款后，銀行柜員會將付款細節(jié)輸入海關數(shù)據(jù)自動化系統(tǒng)，打印驗證收據(jù)并轉(zhuǎn)交代理；
17.代理將收據(jù)提交給海關關員準備放行；
18.所有海關手續(xù)（包括付款確認）完成后，海關放行關員會打印放行命令給相應的代理；
19.代理拿到航運公司的交貨單并出示給港務局；
20.港務局準備港務費單據(jù)；
21.代理持單據(jù)到銀行繳費，憑存款單到港務局領取官方收據(jù)；
22.港務局準備通行證；
23.完成海關及其他利益相關方的所有程序后，卡口處關員會通過海關數(shù)據(jù)自動化系統(tǒng)發(fā)出放行通知；
24.出示放行通知和通行證后，出口處官員/有關方如港務局會放行車輛/貨物駛離海關監(jiān)管區(qū)。
三、價值計算，規(guī)定值
關稅和其他收費計算的價值基準在貨物進出口的各種立法中做出了說明，廣義上說，規(guī)定值包括下述情況：
海關關稅規(guī)定值--海關稅收法規(guī)中明確的關稅值，包括完稅費用。
消費稅規(guī)定值--稅收法案中明確的稅值，包括完稅費用。
銷售稅值--稅收法案中有關貨物銷售的稅值。包含稅值總和、關稅和消費稅。
西共體國家規(guī)定稅值--與稅收法案中闡述的海關關稅稅值相同。
上述所有情況下，各稅值必須同時申報外幣值（目前主要是美元）。
四、關稅及其他費用的支付
在計算機化環(huán)境下，申報一經(jīng)評估，申報人便會得知與此項申報相對應的關稅和其他費用，然后向央行柜員提供相應數(shù)額的款項予以支付。在非計算機化地區(qū)，付款程序、形式及建議相同。
可以通過以下方式向銀行/海關出納支付款項：現(xiàn)金或者銀行保付支票。
五、進口/出口要求
1. 收貨人聯(lián)系海運公司。
2. 海運公司向收貨人提供貨運單據(jù)副本（如果在國外）。
3. 海公司向海關發(fā)送貨物資料電子預報。
4. 收貨人向代理提供所有相關文件，包括清潔報告（裝運前預檢驗），提單，發(fā)票和裝箱清單等。
商工部（BIVAC檢驗、估值、編碼、分類過程）
5. 代理從商工部獲取進口報關許可證。
6. 代理到商業(yè)銀行支付BIVAC費用。
7. 代理將報關許可證和其他有關文件送至BIVAC完成通知、
記錄和蓋章。
8. 代理將報關許可證送回商工部獲取指定簽名。
9. 代理將報關許可和文件送回BIVAC給授權(quán)經(jīng)紀人做目的地檢驗標記。
船舶到達前
10. 碼頭管理員（海關關員）收悉船期表。
11. 船舶抵達前2天，碼頭管理員（海關關員）收悉船舶裝載貨物詳細信息。海運公司在船舶抵達前2天向海關自動化系統(tǒng)提交艙單。
船舶抵達
12. 船長通過登輪關員向碼頭管理員（海關關員）提供裝船細節(jié)，確認貨物到港。
13. 登船小組將實施對船舶檢查并將檢查結(jié)果匯報碼頭管理員。
14. 海運公司接下來與港務局合作對到達貨物進行理貨。
15. 海運公司對提交海關自動化系統(tǒng)的電子艙單進行修訂和保存，以確保最后向海關提交確認的艙單數(shù)據(jù)準確。
16. 海關驗證電子艙單以備代理使用。
代理準備工作
17. 代理要獲取并向海關注冊申報以及所有相關文件（IM4，IM5, IM6 或者其他海關自動化系統(tǒng)中所要求），確保與申報類型相關的所有字段都填寫正確，避免產(chǎn)生疑問以致延誤整個過程。
提交
提交處收據(jù)是報關文件進入海關監(jiān)管的正式收據(jù)。文件一經(jīng)字面審查處接收，報關就處于海關監(jiān)管之下。首次呈遞時所有報關文件都要經(jīng)歷這樣的檢查，目的是要確保表格清晰可辨，符合計算機生成申報的所有要求，申報正確，簽字、日期無誤，相關文件齊全。完成這一步后，文件將轉(zhuǎn)入評估環(huán)節(jié)進行篩選。
篩選
評估環(huán)節(jié)是通關過程的核心，評估員收到報關相關文件后，通過貨物通關模塊將報關內(nèi)容上傳至屏幕，申報內(nèi)容已經(jīng)識別，評估員就將激活海關自動化系統(tǒng)中的評估設備。這一動作將觸發(fā)系統(tǒng)的選擇功能，將申報自動分入下述4條通道中的一條。
綠色通道：申報可能被放行而無需進一步審查。
黃色通道：選查報關文件。
紅色通道：選擇實施物理查驗。
藍色通道：選擇實施清關后核查，通關階段可能放行。
通過報關文件核查和物理查驗后，通關貨物進入最后評估階段，關稅，稅費以及其它收費評定后，評估員會打印評估通知單并交給代理。
查詢和修改員
這一功能針對上述所提各功能字段出現(xiàn)錯誤時提供修改服務。
支付
代理持商業(yè)銀行支票交給央行柜員進行支付。收到款項后央行柜員會將付款細節(jié)輸入海關自動化系統(tǒng)，并打印收款證明交給代理。代理將交款證明交給海關關員準備放行。
放行
所有海關手續(xù)完成后，包括付款證明，海關關員會向代理簽發(fā)書面放行命令。
港務局環(huán)節(jié)
獲得海運公司提貨單后，港務局準備港口費用支付單據(jù)，代理持單據(jù)到銀行交費，然后憑交費條到港務局換領正式收據(jù)，港務局準備出門通行證。
出門（卡口）
完成海關及其他利益相關方所有程序后，卡口官員會通過海關自動化系統(tǒng)簽發(fā)出門通知單，憑出門通知單和出門通行證，車輛和貨物會被放行駛出海關監(jiān)管區(qū)。
一、Tax exemption provisions
Customs is responsible for simplifying the duty-free procedures of enterprises and individuals that meet the requirements of the regulations.
（1） Returned personnel.
Liberian citizens who have lived abroad for more than 3 years or returned after studying abroad need to provide permanent certificate of return to China before they are eligible for tax exemption. If the applicant is actually only returning home, it is difficult to provide proof. Therefore, the Ministry of finance has requested proof of a certain permanent return, which is (not limited to) the requirements set forth below.
1. resignation letter for foreign work;
2. terminate the lease and residence agreement;
3. sales / leasing of property / property;
4. retirement letter of previous work or retirement of state institutions;
5. letters on employment in ministries, institutions and entities recognized by the government;
6. business activities information;
7. driving license / ID card;
8. passport (Liberia);
9. arrival record / United States;
10. arrival record (seal of Immigration Bureau);
11. notarized confirmation letter issued by the community association or the Embassy of Liberia where Liberia lives;
12. utility bill for employment record / personal name;
13. returnees employed and resettled in the non-governmental sectors no longer enjoy preferential treatment under the government.
Returnees must be in Liberia to be eligible for preferential treatment of returned personnel.
（2） Duty free limit for returned personnel.
1. one set of living room;
2. one set of restaurant;
3. 3 bedrooms per house;
4. 6 chairs for porch table / porch;
5. TV / DVD2 set;
6. one refrigerator;
7. one fire furnace;
8. one refrigerator;
9. 2 large cases / barrels / Travel boxes for home decoration;
10. a family with children can bring a bucket of toys;
11. 5 large boxes / barrels / Travel boxes of kitchen appliances;
12. 4 large food cases / barrels / Travel boxes;
13. one barbecue stand;
14. bathroom accessories 2 large cases / barrels / Travel boxes;
15. 2 sets of computer / accessories;
16. one microwave oven;
17. carpet 2 volumes (50 flat yards);
18. each adult family member has 7 barrels of clothes and 3 barrels for each under 18 year old;
19. each adult family member shoes 2 buckets, children shoes a small box.
二、 Customs clearance procedure for goods
If the consignee lives abroad, if the consignee wants to transport the vehicle (goods) to libri, it must have the vehicle (goods) contract as the proof of ownership.
1. the consignee shall contact the shipping company;
2. the shipping company will give the consignee the bill of lading;
3. the consignee shall send the original document (send / provide) to the agent and declare to the customs to start the customs clearance process;
4. the agent shall submit import customs clearance license and other documents to bivac (inspection, valuation, coding, classification) Notice, registration and seal;
5. the agent shall return the import declaration license to the Ministry of Commerce and work for the designated signature;
6. return import customs clearance license and documents to Inspection Bureau and hand over to authorized broker for destination inspection mark;
7. arrival of goods;
8. the customs receives the manifest from the shipping company;
9. the cargo shall be unloaded and placed in Port Supervision after the ship arrives;
10. the customs will verify the electronic manifest for the agent to use as preparation;
11. the agent shall start to obtain and register the declaration contents, and ensure that all columns related to the declaration type content are filled correctly to avoid the delay of customs clearance process in case of doubt;
12. all the supporting documents related to the declaration system shall be attached to the declaration content prepared for electronic transmission to the customs;
13. after classification or reclassification and valuation, the documents will be evaluated;
14. the chief assessor will review the declaration and sign it;
15. the agent will obtain the check from the commercial bank and submit it to the central bank teller for payment;
16. upon receipt of payment, the bank teller will input the payment details into the customs data automation system, print the verification receipt and forward it to the agent;
17. the agent shall submit the receipt to the customs officer for release;
18. after all customs procedures (including payment confirmation) are completed, customs release customs officers will print the release order to the corresponding agent;
19. the agent shall get the delivery order of the shipping company and show it to the port authority;
20. the port authority shall prepare the port fee documents;
21. to pay the payment by taking the documents on behalf of the bank, and to obtain the official receipt from the port authority with the deposit slip;
22. the port authority prepares the pass;
23. after all procedures of customs and other stakeholders are completed, customs officers of the customs office will send release notice through the customs data automation system;
24. after the release notice and pass are presented, the export office officials / interested parties, such as the port authority, will release the vehicles / goods from the customs supervision area.
三、 Value calculation
1.The value basis for tariff and other charges is stated in various legislation on the import and export of goods, and in a broad sense, the specified value includes the following:
Customs tariff value - the value of customs duties as defined in the customs tax regulations, including the tax payment fees.
Consumer tax provisions - the value of the tax specified in the tax act, including the tax payment fee.
Sales tax value - the tax value in the tax act on the sale of goods. Includes the sum of tax values, tariffs and excise taxes.
2.The value of the duties prescribed by the western community state is the same as the Customs Tariff value set forth in the tax act.
3.In all cases, the tax value must be declared simultaneously in foreign currency (currently mainly in US dollars).
四、 Payment of duties and other charges
In a computerized environment, once the declaration is evaluated, the declarant will be informed of the duties and other expenses corresponding to the declaration, and then provide the central bank teller with the corresponding amount of money to pay. In non computerized areas, payment procedures, forms and recommendations are the same.
Payments can be made to the bank / customs cashier by cash or bank guarantee checks.
五、 Import / export requirements
1. the consignee shall contact the shipping company.
2. shipping company shall provide the consignee with a copy of the shipping document (if it is abroad).
3. the company sends electronic forecast of cargo information to the customs.
4. the consignee shall provide the agent with all relevant documents, including cleaning report (pre inspection before shipment), bill of lading, invoice and packing list, etc.
Ministry of Commerce and industry (bivac inspection, valuation, coding, classification process)
5. obtain import customs clearance license from the Ministry of Commerce and industry.
6. agent to commercial bank to pay bivac fee.
7. the agent shall send the customs clearance license and other relevant documents to bivac completion notice
Record and seal.
8. the agent will return the customs declaration license to the Ministry of Commerce and industry for the designated signature.
9. the agent shall send the customs clearance permit and documents back to bivac to the authorized agent for the destination inspection mark.
Before the ship arrives
10. the dock administrator (customs officer) receives the schedule of the ship.
11. two days before the arrival of the ship, the terminal administrator (customs officer) received the detailed information of the cargo loaded by the ship. Shipping company shall submit manifest to customs automation system 2 days before ship arrives. Arrival of the ship
12. the captain shall provide the port manager (customs officer) with the details of loading through the boarding officer to confirm the arrival of the goods.
13. the boarding team will carry out the inspection of the ship and report the inspection results to the terminal administrator.
14. the shipping company will then work with the port authority to arrange the arrival goods.
15. the shipping company shall revise and keep the electronic manifest submitted to the customs automation system to ensure the accuracy of the confirmed manifest data submitted to the customs.
16. customs shall verify electronic manifest for agent use.
Agency preparation
17. the agent shall obtain and register the declaration with the customs and all relevant documents (as required in IM4, im5, im6 or other customs automation system), and ensure that all fields related to the declaration type are filled in correctly, so as to avoid any doubt and delay the whole process.
Submit
The receipt of the filing office is the official receipt for customs declaration documents entering the customs supervision. Once the documents have been received by the literal examination office, the customs declaration is under the supervision of the customs. All customs declaration documents shall undergo such inspection at the time of first submission, so as to ensure that the forms are clear and legible, conform to all requirements of computer generated declaration, correct declaration, correct signature and date, and complete relevant documents. After this step is completed, the document will be transferred to the evaluation phase for screening.
screen
The evaluation process is the core of customs clearance process. After receiving the relevant documents of customs declaration, the assessor uploads the customs declaration content to the screen through the cargo customs clearance module. The declaration content has been identified, and the assessor will activate the evaluation equipment in the customs automation system. This action will trigger the selection function of the system, and the declaration will be automatically divided into one of the following four channels.
Green channel: declaration may be released without further review.
Yellow channel: check customs declaration documents.
Red channel: select physical verification.
Blue channel: select to perform post customs clearance verification, and may be released during customs clearance stage.
After the customs declaration documents and physical inspection, the customs clearance goods enter the final evaluation stage. After the assessment of tariff, taxes and other charges, the assessor will print the evaluation notice and submit it to the agent.
Query and modifier
This function provides modification service in case of errors in the above mentioned function fields.
payment
The agent shall hand the check of commercial bank to the teller of the central bank for payment. Upon receipt of the payment, the central bank teller will input the payment details into the customs automation system and print the collection certificate to the agent. The agent will hand over the payment certificate to the customs officer for release.
Release
After all customs procedures are completed, including payment certificate, customs officers will issue written release orders to the agent.
Port Authority link
After obtaining the shipping company bill of lading, the port authority prepares the port fee payment document, holds the document to the bank for payment, and then returns the official receipt to the port authority by virtue of the payment slip. The port authority prepares the exit pass.
Go out (bayonet)
After all procedures of customs and other stakeholders are completed, the customs officer will issue a notice of exit through the customs automation system. Vehicles and goods will be released from the customs supervision area by virtue of the exit notice and exit pass.
