Customs General Administration: A Breakthrough In Cross Border Trade Import Pilot

< < p > > the Customs General Administration recently issued the notice of the Customs General Administration on issues related to the bonded import mode of online shopping e-business services for cross-border trade in the six cities of Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou and Chongqing in the form of urgent documents, which further standardized the "bonded import" mode.

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< p > < strong > the threshold of import tax is unchanged. < /strong > < /p >

< p > found that the key provisions of the notice on the import of electricity suppliers, such as the scope of the pilot products, the identification of personal items and the threshold of import tax, remained unchanged.

It can be reiterated to the Customs General Administration in 2010 of 2012, issued by the General Administration of Customs in 2010 of 7.

That is to say, even if the mode of bonded import is adopted, there is no additional relaxation or enhancement in regulation.

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< p > according to the notice, "the value of each pilot online purchase commodity is RMB 1000 yuan, exceeding the prescribed limit, and the customs clearance procedures should be handled according to the provisions of the goods.

Customs duties shall be exempted if the import tax is levied at RMB 50 yuan (including 50 yuan).

The two provisions remain unchanged.

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"P >" but "the single purchase is only one commodity and inseparable, although it is beyond the prescribed limit, it is personally self used by the customs audit, and can handle customs clearance in the light of the provisions of personal articles."

This provision has also been retained, giving the Customs a certain degree of freedom at the time of audit.

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< p > < strong > clearly < a href= "http://www.91se91.com/news/index_c.asp > > duty paid price < /a > levy standard < /strong > /p >

< p > on the issue of Taxation, a new provision is added in the notice: "the actual selling price of electronic orders is the duty paid price."

According to the understanding of the billion state power network, the customs' recognition of the duty paid price was rather vague. In practice, it is generally based on the price or the tag price of the commodity purchase small ticket as the basis for calculating the tax.

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The actual selling price of electronic orders in the notice "P" includes two parts: foreign purchase price and cross border logistics cost.

This means that the future pilot enterprises will not be able to avoid the cost of logistics when they are paying taxes on electricity suppliers.

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"P >" for example, I buy a commodity in the United States for 480 yuan, then I sell it to Chinese consumers, plus 550 yuan after international freight.

If the customs takes 550 as the levy tax, 550*10%=55, 55 yuan more than 50 yuan, must be taxed.

And if the customs takes 480 yuan as the price of Taxation, 480*10%=48 yuan, less than 50 yuan tax exemption, it will not need to pay taxes.

The new sentence makes it clear that 550 of the paction price will be the tax collection point.

The head of a "Hai Tao" enterprise said to the billion state power network that they received the notification from Shanghai customs three days ago.

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< p > < strong > pilot enterprises need to get through the a href= "http://www.91se91.com/news/index_c.asp" > customs system < /a > /strong > /p >

< p > on the supervision of the pilot enterprises, the circular requires that the enterprises involved in the pilot business, logistics and other enterprises should register in the territory and carry out business registration in accordance with the existing customs control regulations, carry out related businesses, and realize interoperability with the customs and other administrative departments' Information Systems.

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< p > a vice president of a Hai Tao enterprise in Shenzhen said that most of the enterprises he knew were involved in the "bonded import" pilot business and had not yet joined up with the customs and other administrative departments.

He analyzed, at present, the progress of system docking between enterprises and state administration departments is relatively slow, so this article in the notice has urged the enterprises.

After docking, it will be more convenient for the management department to supervise the pilot enterprises and reduce the risk.

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< p > < strong > only 6 cities have import pilot qualification < /strong > < /p >.

< p > it is understood that in October 1st last year, 5 cities in Shanghai, Hangzhou, Ningbo, Zhengzhou and Chongqing were granted approval of the pilot scheme, and the approval process for the pilot cities in the cross border electricity supplier was changed to local city applications, and the Customs General Administration for approval.

Since then, Shenzhen, Suzhou, Qingdao, Changsha, Pingtan, Yinchuan, Mudanjiang, Harbin, Xi'an and other 9 cities have also been allowed to carry out cross-border electricity supplier pilot services.

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< p > the notice was issued to six customs offices in Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou and Chongqing.

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< p > industry insiders say this reveals a fact that is not known to most people: only the six cities have the qualification to pilot the cross-border electricity supplier import.

The pilot cities that were subsequently approved were qualified for export only, but not eligible for pilot imports.

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< p > < strong > analysis: < a href= "http://www.91se91.com/news/index_c.asp" > Import pilot < /a > there will be no further breakthrough > /strong > /p >

< p > a person who is familiar with the policy making of electricity providers, from the content of the notice, the vast majority of key issues have maintained the original regulations, and there has been no big change in the whole. This shows that there will be no major breakthroughs in the policy of electricity supplier import in the short term, nor will there be any new regulations in the near future, such as more flexible measures and looser regulation.

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< p > he analyses that this is mainly caused by two reasons.

On the one hand, at this stage, the promotion of foreign trade exports is more urgent than the promotion of imports, so the state should put more effort on the pilot export of e-commerce.

On the other hand, because of the issue of tariff revenue, imports are more sensitive than exports. In a short period of time, the state still hopes that the electricity supplier's imports will continue in accordance with the original mode.

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< p > it is understood that on April 3rd -4 day in the ninth SME e-commerce conference held in Zhengzhou, Henan, the expert committee of the national e-commerce demonstration city experts Chai Yueting will bring further interpretation on the pilot cities and policies of cross-border e-commerce.

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< p > < strong > notify the original text: < /strong > /p >

< p > People's Republic of China Customs General Administration < /p >

< p > emergency department letter No. [2013]59 < /p >

< p > > notice of the General Administration of Customs on cross border trade e-commerce service pilot online shopping mode of bonded imports: < /p >

< p > customs of Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou and Chongqing: < /p >

< < p > to increase the pilot level of the bonded import mode of cross-border e-commerce online shopping, to standardize the management requirements and the standards of examination and approval, to explore and summarize the experience of the pilot project.

The relevant questions are as follows: < /p >

< p > 1. The scope of the pilot commodity is < /p >.

< p > the pilot commodities should be personal consumption goods, except for prohibited and restricted imports. The catalogue of specific prohibited goods is executed by the Customs General Administration Order No. forty-third (prohibited or restricted entry and exit list in People's Republic of China) (see Annex).

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< p > two, about purchase amount and quantity < /p >

< p > the principle of "personal use and reasonable quantity" is the principle of the pilot online shopping products. Referring to the Announcement No. forty-third of the General Administration of Customs (2010, concerning matters relating to the management of personal postal articles entering and leaving the country), each time the limit is 1000 yuan, exceeding the prescribed limit, the customs clearance procedures should be handled according to the provisions of the goods.

However, when a single purchase is only one commodity and indivisible, though it exceeds the prescribed limit, customs clearance procedures can be handled with reference to the provisions of personal articles after customs examination is truly personal.

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< p > three, on the question of Taxation < /p >

< p > the actual selling price of the electronic order is regarded as the duty paid price, and the tax is calculated according to the duty rate.

Customs duties shall be exempted if the import tax is levied at RMB 50 yuan (including 50 yuan).

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< p > four, about enterprise management < /p >

< p > the enterprises involved in the pilot business, logistics and other enterprises must register in the territory and carry out enterprise registration according to the existing customs management regulations, carry out related businesses, and realize interoperability with the customs and other administrative departments.

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< p > five, customs statistics < /p >

< p > when the pilot online shopping products are pported to the territory outside the territory from the overseas special customs supervision areas or bonded supervision places, customs statistics shall be implemented.

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< p > above, please follow the instructions.

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< p > notice.

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< p > Annex: Customs General Administration Order No. forty-third (prohibited or restricted entry and exit goods list in People's Republic of China) < /p >