一、 The definition,General import and export declarations,General import and export goods means in import or export process，the goods have contributed import and export taxes to the applicant，in addition to this, the goods have handled all the necessary Customs procedures . There is no longer supervise after customs clearance. The goods have direct access to the flow of production and consumption.,2,3,Pay import and export taxes when entry and exit,1,二、Feature,Submit the related license when import and export,Customs clearance means you have handled all the customs procedures,the definition,1,Declared sites,2,Reporting period,3,Reporting date,4,Delayed payment,5,三、The Basic Declaration procedures,（一）Import and export declaration,Consignee or consignor of import and export goods declaration is within the provisions period and location, using electronic data declarations and paper declaration forms, import and export goods to the customs report actual circumstances, and subject to customs audit behavior.,1、The definition of declare,2、 Declared sites,Imported goods by the consignee or his agent shall be the entry of the goods to the customs declaration。Export goods shall be completed by the consignor or his agent in the customs declaration of goods for exit.,The filing deadline for the imported goods in cargo transport epic declaration within 14 days from the date of entry. The filing deadline for the export of goods RENAMO cargo customs supervision zone, 24 hours before loading.,3、 Reporting period,4、 Reporting date,Reporting date refers to the reporting date of acceptance by customs data, whether by way of electronic data declarations in paper declaration or declarations in tax declaration, the customs declaration to accept the data reporting date is the date.,（1） Consignee of imported goods to the customs declaration fails to produce the prescribed period delayed declaration, the customs imposed by delayed payment. .,5、 Delayed payment,（2） Delayed payment is calculated as: dutiable value of imported goods Multiplied by 0.05% Multiplied by number of days for delayed .,（1）Electronic Data Reporting （2）Declarations and accompanying documents submitted paper,（二） the procedures of Reporting,1、Ready to declare single card,2、See the goods before the declaration of the sampling,3、 The last step is Declare,