Under the wave of globalization, garment import business is becoming more and more frequent. Understanding the clothing import customs clearance process and the required procedures, for the smooth implementation of import trade is essential.
Clothing import customs clearance process
(a) before the arrival of goods in Hong Kong
Sign a contract and prepare documents
Importers and foreign suppliers to sign a trade contract, specify the variety of clothing, quantity, price, delivery date and other details. At the same time, it is necessary to start collecting the documents required for customs clearance, such as commercial invoice, packing list, bill of lading, etc. The commercial invoice should accurately state the value and specifications of the garments, the packing list records the packaging in detail, and the bill of lading is the voucher for picking up the goods.
Pre-declaration
Before the goods arrive at the port, the importer can make a pre-declaration through the customs electronic system. This link should fill in the import declaration form, and accurately enter the relevant information of the garment, such as material, style, brand, etc. into the system, so that the Customs can understand the situation of the goods in advance, and make preparations for the subsequent formal declaration and inspection.
(b) after the arrival of goods in Hong Kong
Formal declaration
The importer or its customs agent submits complete declaration information to the Customs, including the previously prepared documents and other proofs that may be required, such as certificates of origin, quality inspection certificates and so on. Customs will audit the declaration to check whether the documents are complete and whether the contents are true and accurate.
Customs Inspection
Depending on the risk assessment, customs may inspect the garment. There are various ways of inspection, including random sampling and key inspection. Customs officers will check whether the quantity, quality and labeling of the garments are consistent with the declaration. If problems are found, such as discrepancies between goods and documents or the presence of prohibited items, the goods may be detained or face further investigation.
Payment of Duties and Taxes
Clothing imports are usually subject to customs duties and value-added tax (VAT). Customs duty rates vary depending on the material and origin of the garment, while VAT is generally a fixed rate. Customs will calculate the amount of duty payable based on the declared price and rate. Upon receipt of the tax payment notice, the importer needs to pay it in time, otherwise the goods cannot be released.
Release of goods for pickup
When the Customs completes the inspection and the tax is paid, the goods will be released if there is no problem. The importer will pick up the goods at the port warehouse or wharf with the customs release notice, and then can transport the garments to the warehouse or sales place for subsequent sales or processing operations.
Required Procedures
(a) Basic documents
Commercial Invoice and Packing List: These are the basic customs clearance documents which provide information on the value and packing details of the garments.
Bill of Lading: It is used to pick up the goods and prove the transportation of the goods.
(b) Special Documents
Certificate of origin: If the garment comes from a country or region that has a trade agreement with China, the certificate of origin can enable the importer to enjoy preferential tariff treatment.
Quality Inspection Certificate: Some garments may need to provide a quality inspection certificate to prove that their quality complies with China's relevant standards, such as the safety standards for children's clothing, environmental protection indicators for environmentally friendly garments, and so on.
Import license (part of the case): for some special clothing, such as clothing containing rare animal fur, may need to apply for an import license to import.
Clothing import customs clearance process is more complex, the required procedures are more. Importers should prepare in advance to ensure that all the documents are true and effective, in strict accordance with the customs regulations for the relevant procedures, in order to make the smooth import of clothing.