Self-Declaration and Self-Payment

Self-declaration and self-payment is a core concept in the integrated customs clearance reform. It means that import and export enterprises or their agents, when declaring, independently declare to customs the taxable elements of goods such as commodity codes, prices, and places of origin, and independently calculate and pay the taxes due, while customs conducts post-audit spot checks. Its main use scenarios are customs declaration stages requiring tax payment, such as general trade import and export and domestic sales in processing trade. Precautions: enterprises must bear legal responsibility for the authenticity and accuracy of the declared data. If the declaration is untrue, they may face tax supplements, fines, or even downgrading risks; at the same time, they need a sound internal compliance system. The opposite of 'self-declaration and self-payment' is the traditional 'tax payment after customs review' model, in which customs reviews first and then issues a tax bill, and enterprises pay taxes passively. Self-declaration and self-payment shifts responsibility forward and improves customs clearance efficiency, but it also places higher demands on enterprises' customs affairs capabilities. In addition, self-declaration and self-payment is not equal to 'self-declaration and self-release'; goods are still subject to customs risk control and inspection.