Customs Guidelines: Various freight declaration guidelines for import and export
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-02-28
The transportation and related expenses are part of the tax price of imported goods. It is very important in the declaration list declaration project. In order to avoid "stepping on the thunder" due to unfamiliarity of policy regulations, the editor sorted out some points for shipping declarations to let the shipment declaration and let it let the shipment declaration and let it allow it to let the shipment declaration and let it allow it to let the shipment declaration.Let's combine the "Specification Specifications for the Customs Customs Customs Customs Customs Customs Customs Code of the People's Republic of China" (hereinafter referred to as the "Customs Filling Specifications"), 27th (transaction method), 28 (freight) and 30 (miscellaneous fees)The requirements of the following ten, ensure that your freight declaration is "all ten beauty".
1 The transaction method should be accurate
According to the requirements of the Customs Declaration Filling Filling, there are 7 types of transaction methods: CIF, C & F, FOB, C & I, market price, positioning, EXW.The common ones are CIF, C & F, FOB, EXW. Among them, CIF (CostInSuranceAndfreight) cost increase insurance premiums and shipping costs, C & F (CostandFreight) cost plus transportation costs are paid by the seller.EXW (Exwork) factory delivery (designated location) two transaction methods are paid by the buyer.
The application for transaction must be the same as the transaction method on the actual trade document.
2EXW freight is complete
The "freight" column should be reported:
Imported goods arrive at the input location of my country in China to start the transportation cost before unloading
Export cargo transported to the transportation cost after loading in the output location of my country
If the imported goods are sold in FOB, the "freight" column fills the goods from the port from overseas ports to the transportation expenses actually paid before the port of my country; those who are sold in EXW, the "freight" column fills the goods from overseas delivery locations to the place before the port of my country. The actual payment of transportation costs; if it is sold with CIF and CFR, and the transaction price has included the aforementioned transportation cost, the "freight" column is exempted from filling in.
Customs Tips
The total shipping price of the reported shipping costs should include transportation and related expenses from the factory to the dock (airport).
3 Miscellaneous fees are positive and negative
Customs Guidelines: Various freight declaration guidelines for import and export
When applying for the customs, the additional cost of transportation can be reported in the customs fare bar.If common stagnation fees, you should fill in the miscellaneous fees.
Customs Tips
The miscellaneous fees that should be included in the tax price should be filled in a positive or positive rate, and the miscellaneous fees deducted from the tax price should be reported to negative value or negative rate.
4 The distinction between the stagnation fee is important
The stagnation fee refers to the failure to uninstall the goods within the prescribed time, resulting in the ship's continued mooring in the port, increasing the shipowner's expenses in Hong Kong and suffering from the shipping period.Payment.
The stagnation fee occurs before the goods are unloaded, that is, if the actual unloading of the goods has already occurred, the stagnation period has been incurred at the beginning of the goods. In the enterprise, the corporate application and relevant documents are provided in writing to the customs, and there are objective quantitative data.In the case of accurate distinction between the period, only the stagnation fee that has been incurred before the cargo is included in the tax completion price of imported goods (that is, the stagnation fee incurred after uninstallation is not included in the tax price).
After the stagnation fee occurs after the goods are unloaded, that is, if the actual unloading of the goods starts to have the stagnation period, the tax price of imported goods will not be included.
5 speed repatriation fees are not deducted normally
The quick dispatch fee refers to the completion of the goods unloading in advance within the prescribed time, shortening the use of the ship's usage, and the velvet owner returns the agreed payment of the rental person.
After the fast dispatch fee occurs after the goods are unloaded, the fee shall not be deducted from the tax price of imported goods.
When the fast dispatch fee occurs when the goods are loaded, and the shipowner is returned to the buyer, the fee can be deducted from the tax price of imported goods.
6 Rising oil prices Pay attention to surcharges
The fuel surcharge is BAF (BunkeradjustmentFactor) or BS (Bunkersurcharge), also known as FAF (FuladjustmentFactor). Due to the rise in fuel prices, the shipwreck will be added to compensate the increase in fuel costs without adjusting the basic freight rate.fee.Japan and Australian routes are useful for EBS, and African and Central South American routes are useful EBA.
Emergency fuel surcharges EAS (EmergencyAdjustmentSurcharge) is that if the fuel price has been levied, if the price of fuel rises suddenly, the ship will also increase the fuel surcharge to increase the income.
Customs Tips
If these two surcharges are paid by the buyer and are not included in the tax price of imported goods, regardless of the transaction method is CIF, C & F or FOB, they need to report to the customs in time.
7 The low -sulfur fee paid by the buyer must also be reported
LSS (LOWSULPHURFUELSURGE) is to make up for the cost of sailing ships that use low sulfur fuels in the new sulfur oxide discharge control area (SECA) navigation ships.
This cost is transportation and its related expenses, and it occurs before the goods arrived at the port.There are many similar surcharges, including ORC, OTHC, CAF, DOC, PCS, etc. If the buyer is paid and it is not included in the tax price of imported goods, regardless of the transaction method is CIF, C & F or FOB, all needApply to the customs in time.
8 Delayed shipping fine cannot be deducted
In the commodity transaction, the buyers and sellers in the contract period or punishment terms of the contract clearly stipulate the "shipping period delay shipment" and its payment deduction items that will cause the deduction.The price reduction project should not be deducted from the tax price of imported goods.
9 Relaxation settlement Timely supplement
Due to the lagging of some transportation -related expenses, the enterprise should subsequently supplement the declaration in a timely manner to avoid the corresponding legal liability risks to avoid less reporting the shipping fee.
Xiaobian suggestion
The first is to strengthen the communication between the company's internal financial department and the customs department. After the settlement of freight costs, it will apply to the customs in a timely manner;
The second is to strengthen communication with the freight forwarding company. In addition to the basic freight, various surchases and miscellaneous fees that should be taxable need to be fully declared;
Third, enterprises can declare to the customs through active disclosure in accordance with the "Announcement of the Customs Inspection Regulations of the People's Republic of China" and "Announcement on Proactively Displaying Active Disclosure of Taxation Violations."
10 Dial the 12360 customs hotline to help
After some explanations, have you already clearly made the shipping application project?In fact, the above content only introduces some common transportation -related costs. When encountering other transport additional costs, it is not clear how to apply correctly what to do?
Don't worry, you can directly contact the comprehensive business post of the local customs, or call the 12360 customs hotline. There will be a professional answer to the customs business personnel to make your freight declaration truly "all ten beauty".
1 The transaction method should be accurate
According to the requirements of the Customs Declaration Filling Filling, there are 7 types of transaction methods: CIF, C & F, FOB, C & I, market price, positioning, EXW.The common ones are CIF, C & F, FOB, EXW. Among them, CIF (CostInSuranceAndfreight) cost increase insurance premiums and shipping costs, C & F (CostandFreight) cost plus transportation costs are paid by the seller.EXW (Exwork) factory delivery (designated location) two transaction methods are paid by the buyer.
The application for transaction must be the same as the transaction method on the actual trade document.
2EXW freight is complete
The "freight" column should be reported:
Imported goods arrive at the input location of my country in China to start the transportation cost before unloading
Export cargo transported to the transportation cost after loading in the output location of my country
If the imported goods are sold in FOB, the "freight" column fills the goods from the port from overseas ports to the transportation expenses actually paid before the port of my country; those who are sold in EXW, the "freight" column fills the goods from overseas delivery locations to the place before the port of my country. The actual payment of transportation costs; if it is sold with CIF and CFR, and the transaction price has included the aforementioned transportation cost, the "freight" column is exempted from filling in.
Customs Tips
The total shipping price of the reported shipping costs should include transportation and related expenses from the factory to the dock (airport).
3 Miscellaneous fees are positive and negative
Customs Guidelines: Various freight declaration guidelines for import and export
When applying for the customs, the additional cost of transportation can be reported in the customs fare bar.If common stagnation fees, you should fill in the miscellaneous fees.
Customs Tips
The miscellaneous fees that should be included in the tax price should be filled in a positive or positive rate, and the miscellaneous fees deducted from the tax price should be reported to negative value or negative rate.
4 The distinction between the stagnation fee is important
The stagnation fee refers to the failure to uninstall the goods within the prescribed time, resulting in the ship's continued mooring in the port, increasing the shipowner's expenses in Hong Kong and suffering from the shipping period.Payment.
The stagnation fee occurs before the goods are unloaded, that is, if the actual unloading of the goods has already occurred, the stagnation period has been incurred at the beginning of the goods. In the enterprise, the corporate application and relevant documents are provided in writing to the customs, and there are objective quantitative data.In the case of accurate distinction between the period, only the stagnation fee that has been incurred before the cargo is included in the tax completion price of imported goods (that is, the stagnation fee incurred after uninstallation is not included in the tax price).
After the stagnation fee occurs after the goods are unloaded, that is, if the actual unloading of the goods starts to have the stagnation period, the tax price of imported goods will not be included.
5 speed repatriation fees are not deducted normally
The quick dispatch fee refers to the completion of the goods unloading in advance within the prescribed time, shortening the use of the ship's usage, and the velvet owner returns the agreed payment of the rental person.
After the fast dispatch fee occurs after the goods are unloaded, the fee shall not be deducted from the tax price of imported goods.
When the fast dispatch fee occurs when the goods are loaded, and the shipowner is returned to the buyer, the fee can be deducted from the tax price of imported goods.
6 Rising oil prices Pay attention to surcharges
The fuel surcharge is BAF (BunkeradjustmentFactor) or BS (Bunkersurcharge), also known as FAF (FuladjustmentFactor). Due to the rise in fuel prices, the shipwreck will be added to compensate the increase in fuel costs without adjusting the basic freight rate.fee.Japan and Australian routes are useful for EBS, and African and Central South American routes are useful EBA.
Emergency fuel surcharges EAS (EmergencyAdjustmentSurcharge) is that if the fuel price has been levied, if the price of fuel rises suddenly, the ship will also increase the fuel surcharge to increase the income.
Customs Tips
If these two surcharges are paid by the buyer and are not included in the tax price of imported goods, regardless of the transaction method is CIF, C & F or FOB, they need to report to the customs in time.
7 The low -sulfur fee paid by the buyer must also be reported
LSS (LOWSULPHURFUELSURGE) is to make up for the cost of sailing ships that use low sulfur fuels in the new sulfur oxide discharge control area (SECA) navigation ships.
This cost is transportation and its related expenses, and it occurs before the goods arrived at the port.There are many similar surcharges, including ORC, OTHC, CAF, DOC, PCS, etc. If the buyer is paid and it is not included in the tax price of imported goods, regardless of the transaction method is CIF, C & F or FOB, all needApply to the customs in time.
8 Delayed shipping fine cannot be deducted
In the commodity transaction, the buyers and sellers in the contract period or punishment terms of the contract clearly stipulate the "shipping period delay shipment" and its payment deduction items that will cause the deduction.The price reduction project should not be deducted from the tax price of imported goods.
9 Relaxation settlement Timely supplement
Due to the lagging of some transportation -related expenses, the enterprise should subsequently supplement the declaration in a timely manner to avoid the corresponding legal liability risks to avoid less reporting the shipping fee.
Xiaobian suggestion
The first is to strengthen the communication between the company's internal financial department and the customs department. After the settlement of freight costs, it will apply to the customs in a timely manner;
The second is to strengthen communication with the freight forwarding company. In addition to the basic freight, various surchases and miscellaneous fees that should be taxable need to be fully declared;
Third, enterprises can declare to the customs through active disclosure in accordance with the "Announcement of the Customs Inspection Regulations of the People's Republic of China" and "Announcement on Proactively Displaying Active Disclosure of Taxation Violations."
10 Dial the 12360 customs hotline to help
After some explanations, have you already clearly made the shipping application project?In fact, the above content only introduces some common transportation -related costs. When encountering other transport additional costs, it is not clear how to apply correctly what to do?
Don't worry, you can directly contact the comprehensive business post of the local customs, or call the 12360 customs hotline. There will be a professional answer to the customs business personnel to make your freight declaration truly "all ten beauty".