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Customs Assessment Work Guide

Basenton Logistics Guidelines on Customs Assessment Work

The traditional customs clearance process is a “series” operation process of acceptance, document review, inspection, taxation, and release. Since July 1, 2017, the customs has comprehensively implemented the reform of the integration of national customs clearance, established and activated the national customs risk prevention and control center and tax collection and management center (renamed as the risk prevention and control bureau and the tax collection and management bureau in 2019), and adopted the “one-time declaration “Step by step” customs clearance management model, reform the tax collection and management methods, move the security access risk and tax collection element risks forward and backward respectively, while achieving more effective risk prevention and control, it greatly reduces the customs clearance time, which is very important for enterprises. In terms of customs clearance faster, lower cost, and stronger sense of acquisition. The evaluation work is an important link in the tax collection and administration operations to connect with the tax administration bureau and contact enterprises, and it is also an indispensable part of the integrated reform of customs clearance.

Definition of verification work

Inspection and assessment operation refers to the inspection and import and export inspection carried out by the on-site customs in accordance with preset inspection and assessment risk parameters and instructions to determine the tax collection and management elements such as commodity classification, dutiable value, and place of origin during the customs tax collection and management operation. Cargo document information or inspection status, the act of assessing the completeness and standardization of the declaration of tax-related elements. The evaluation is divided into two links: the pre-release evaluation (in progress) and the post-release evaluation (after the event).

Enter the customs declaration form of the assessment link-enter the process of the assessment link
Customs declarations caught by the major tax risk parameter (H1) generally include the following situations: according to relevant national policies and customs management regulations, the elements of tax-related declarations need to be reviewed; tax risks are greater; tax and tax The relevant tax-related information in the customs database is quite different; the import and export enterprises are untrustworthy enterprises, enterprises that implement joint disciplinary lists, and those that have records of not cooperating with customs after release.


Customs declaration under the document verification risk parameter (H2): It is necessary to retain relevant documents and images before release, or the enterprise needs to submit additional information such as explanations.

Customs declaration form that has issued instructions for actual inspection and evaluation: It is necessary to determine the classification, price, place of origin and other relevant tax collection and management elements of the goods through actual inspection, sampling, delivery for inspection and laboratory testing, and image retention.

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