The first AEO enterprise in the country is exempt from customs clearance with import declaration and tax guarantee.

Recently, a batch of integrated circuits worth US$496,000 imported by Shanghai So-Guang Film Co., Ltd. completed preliminary declaration at Shanghai Pudong Customs (hereinafter referred to as "Pudong Customs") under the jurisdiction of Shanghai Customs, and was directly delivered to the warehouse of the enterprise after customs clearance. This is the first batch of imported trial goods exempting tax guarantee for high-level certified enterprises from "two-step declaration" tax guarantee, and the trial policy has saved enterprises 46,100 yuan in tax guarantee.

"Two-step declaration" is the import declaration pattern of goods with preliminary declaration and full declaration promoted by the General Administration of Customs in 2019. Under the traditional pattern, foreign trade enterprises need to submit 105 declaration items to the customs in one time when carrying out import business, and the contents are numerous and the requirements are high. If the "two-step declaration" pattern is chosen, the first step "preliminary declaration" only needs to declare 9 items and confirm 2 logistics items to achieve the release of goods; other full information can be supplemented after the release of goods within the specified time, effectively improving the level of trade facilitation and the customs environment.

In April this year, in order to further play the role of customs credit management function, continuously improve the sense of gain of high-level certified enterprises and better promote the improvement of quality and stability of foreign trade, the General Administration of Customs issued the "Notice of the General Administration of Customs on increasing the convenience measures for high-level certified enterprises to promote the improvement of quality and stability of foreign trade", and added 17 convenience measures for high-level certified enterprises, including "Applying for exemption from tax guarantee for high-level certified enterprises under the "two-step declaration" mode."

After the policy was released, Shanghai Customs, in conjunction with the "service package" of key enterprises and the "customs officials delivering policies to enterprises" mechanism, increased the publicity intensity, and selected AEO enterprises in conjunction with local government departments, guided and helped Shanghai So-Guang Film Co., Ltd. to complete the first batch of trial filing, and enjoyed the policy directly to AEO enterprises. Pudong Customs assigned a special person to contact the trial enterprise, and did a good job of pre-guidance. After the trial was launched, it achieved efficient customs clearance through the measures of special window reception and "full declaration" closed-loop tracking.

"If we chose the 'two-step declaration' pattern before, we needed to submit tax guarantee filing in advance to the customs of the registered place. Now this trial has exempted the guarantee, which has really lightened the financial pressure of enterprises, and we fully feel the support of customs to AEO enterprises." said Chen Jiyuan, customs officer of Shanghai So-Guang Film Co., Ltd.