利比里亚进出口货物通关须知
时间(TIME)：2021-06-28 13:45:29
发布时间：2017-07-02 14:29 一、免税规定
海关负责简化符合规定要求的企业和个人的免税手续。
（一）回国人员。
在国外居住3年及以上、或者在国外留学后回国的利比里亚公民，需提供永久回国证明才有资格获得免税。如果申请人事实上只是回国停留，很难提供证明。因此，财政部要求提供某种永久返回的证明，下述内容为相关要求（并不局限于下述要求）。
1. 国外工作的辞职信；
2. 终止租赁居留协议；
3. 物业/财产的销售/租赁；
4. 以前工作或国家机构退休的退休信；
5. 在利政府部委、机构及利认可的实体就业的信函；
6. 商务活动信息；
7. 驾驶证/身份证；
8 . 护照（利比里亚）；
9. 抵达记录/美国；
10. 抵达记录（移民局盖章）；
11. 利比里亚居住地所在地社区协会或利比里亚大使馆出具的经公证的确认函；
12. 就业记录/个人姓名的公用事业账单；
13. 在利非政府部门就业和获得再安置的归国人员不再享有利政府项下的优惠。
回国人员必须在利比里亚才能有资格享有回国人员优惠。
（二）回国人员免税品限额。
1. 客厅一套；
2. 餐厅一套；
3. 卧室每家3间；
4. 门廊桌子/门廊椅子6把；
5. 电视/DVD2套；
6. 制冷机一台；
7. 火炉一个；
8. 冰箱一台；
9. 家居装饰2大箱/桶/旅行箱；
10. 带小孩的家庭可以带一桶玩具；
11. 厨房用具5大箱/桶/旅行箱；
12. 食物4大箱/桶/旅行箱；
13. 烧烤架一个；
14. 浴室配件2大箱/桶/旅行箱；
15. 计算机/配件2套；
16. 微波炉1个；
17. 地毯2卷（50平码）；
18. 每个成年家庭成员衣服7桶，18岁以下未成年人衣服每人3桶；
19. 每个成年家庭成员鞋子2大桶，孩子鞋一小盒。
二、货物清关程序
如遇收货人生活在国外，收货人若想往利比里亚运送车辆（货物），必须有车辆（货物）契约作为所有权证明。
1.收货人联系海运公司；
2.海运公司会给收货人提单；
3.收货人将文件正本（发送/提供）给代理，向海关申报开始通关过程；
4.代理需将进口报关许可证和其他文件提交BIVAC（检验、估值、编码、分类）通知、登记并盖章；
5.代理需将进口报关许可证送回商工部获取指定签名；
6.将进口报关许可证和文件送回检验局交给授权经纪人进行目的地检验标记；
7.货物抵达；
8.海关收到来自海运公司的舱单；
9.船舶到达后将货物卸船并放置在港口监管内；
10.海关将验证电子舱单为代理使用做准备；
11.代理着手获取和注册申报内容，要确保所有与申报类型内容有关的栏目填写正确以避免产生疑问延迟通关过程；
12.所有与申报制度有关的证明文件应附在准备向海关电子传输的申报内容中；
13.经过分类或者重新分类、估值后，文件会被评估；
14.首席估税员会审查申报并签署；
15.代理会从商业银行获得支票，然后将其提交给央行柜员支付；
16.收到付款后，银行柜员会将付款细节输入海关数据自动化系统，打印验证收据并转交代理；
17.代理将收据提交给海关关员准备放行；
18.所有海关手续（包括付款确认）完成后，海关放行关员会打印放行命令给相应的代理；
19.代理拿到航运公司的交货单并出示给港务局；
20.港务局准备港务费单据；
21.代理持单据到银行缴费，凭存款单到港务局领取官方收据；
22.港务局准备通行证；
23.完成海关及其他利益相关方的所有程序后，卡口处关员会通过海关数据自动化系统发出放行通知；
24.出示放行通知和通行证后，出口处官员/有关方如港务局会放行车辆/货物驶离海关监管区。
三、价值计算，规定值
关税和其他收费计算的价值基准在货物进出口的各种立法中做出了说明，广义上说，规定值包括下述情况：
海关关税规定值--海关税收法规中明确的关税值，包括完税费用。
消费税规定值--税收法案中明确的税值，包括完税费用。
销售税值--税收法案中有关货物销售的税值。包含税值总和、关税和消费税。
西共体国家规定税值--与税收法案中阐述的海关关税税值相同。
上述所有情况下，各税值必须同时申报外币值（目前主要是美元）。
四、关税及其他费用的支付
在计算机化环境下，申报一经评估，申报人便会得知与此项申报相对应的关税和其他费用，然后向央行柜员提供相应数额的款项予以支付。在非计算机化地区，付款程序、形式及建议相同。
可以通过以下方式向银行/海关出纳支付款项：现金或者银行保付支票。
五、进口/出口要求
1. 收货人联系海运公司。
2. 海运公司向收货人提供货运单据副本（如果在国外）。
3. 海公司向海关发送货物资料电子预报。
4. 收货人向代理提供所有相关文件，包括清洁报告（装运前预检验），提单，发票和装箱清单等。
商工部（BIVAC检验、估值、编码、分类过程）
5. 代理从商工部获取进口报关许可证。
6. 代理到商业银行支付BIVAC费用。
7. 代理将报关许可证和其他有关文件送至BIVAC完成通知、
记录和盖章。
8. 代理将报关许可证送回商工部获取指定签名。
9. 代理将报关许可和文件送回BIVAC给授权经纪人做目的地检验标记。
船舶到达前
10. 码头管理员（海关关员）收悉船期表。
11. 船舶抵达前2天，码头管理员（海关关员）收悉船舶装载货物详细信息。海运公司在船舶抵达前2天向海关自动化系统提交舱单。
船舶抵达
12. 船长通过登轮关员向码头管理员（海关关员）提供装船细节，确认货物到港。
13. 登船小组将实施对船舶检查并将检查结果汇报码头管理员。
14. 海运公司接下来与港务局合作对到达货物进行理货。
15. 海运公司对提交海关自动化系统的电子舱单进行修订和保存，以确保最后向海关提交确认的舱单数据准确。
16. 海关验证电子舱单以备代理使用。
代理准备工作
17. 代理要获取并向海关注册申报以及所有相关文件（IM4，IM5, IM6 或者其他海关自动化系统中所要求），确保与申报类型相关的所有字段都填写正确，避免产生疑问以致延误整个过程。
提交
提交处收据是报关文件进入海关监管的正式收据。文件一经字面审查处接收，报关就处于海关监管之下。首次呈递时所有报关文件都要经历这样的检查，目的是要确保表格清晰可辨，符合计算机生成申报的所有要求，申报正确，签字、日期无误，相关文件齐全。完成这一步后，文件将转入评估环节进行筛选。
筛选
评估环节是通关过程的核心，评估员收到报关相关文件后，通过货物通关模块将报关内容上传至屏幕，申报内容已经识别，评估员就将激活海关自动化系统中的评估设备。这一动作将触发系统的选择功能，将申报自动分入下述4条通道中的一条。
绿色通道：申报可能被放行而无需进一步审查。
黄色通道：选查报关文件。
红色通道：选择实施物理查验。
蓝色通道：选择实施清关后核查，通关阶段可能放行。
通过报关文件核查和物理查验后，通关货物进入最后评估阶段，关税，税费以及其它收费评定后，评估员会打印评估通知单并交给代理。
查询和修改员
这一功能针对上述所提各功能字段出现错误时提供修改服务。
支付
代理持商业银行支票交给央行柜员进行支付。收到款项后央行柜员会将付款细节输入海关自动化系统，并打印收款证明交给代理。代理将交款证明交给海关关员准备放行。
放行
所有海关手续完成后，包括付款证明，海关关员会向代理签发书面放行命令。
港务局环节
获得海运公司提货单后，港务局准备港口费用支付单据，代理持单据到银行交费，然后凭交费条到港务局换领正式收据，港务局准备出门通行证。
出门（卡口）
完成海关及其他利益相关方所有程序后，卡口官员会通过海关自动化系统签发出门通知单，凭出门通知单和出门通行证，车辆和货物会被放行驶出海关监管区。
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.
