Starting from 1997Custom Process Intelligent Internal Control Management System
400 880 9138Cross-border e-commerce online shopping bonded import
How much do you know?
With the rapid development of economic globalization and the popularization of the Internet, cross-border e-commerce has become more and more closely connected with people, and consumers can easily "buy the world" at their fingertips. So what are the modes of cross-border e-commerce import? How does our common "bonded warehouse delivery" work ? Today we will talk to you about the cross-border e-commerce online shopping bonded import.
First look at the broad concept of cross-border e-commerce. Cross-border e-commerce refers to an international commercial activity in which transaction entities belonging to different customs borders complete transactions and settle payments through e-commerce platforms, and deliver goods and complete transactions through cross-border logistics.
·Key points:
Cross-border e-commerce import in the true sense (strictly speaking, it should be called " cross-border e-commerce retail import ") means that Chinese domestic consumers purchase goods from overseas through cross-border e-commerce third-party platform operators and pass " The consumption behavior of online shopping bonded import" (customs supervision method code 1210) or "direct purchase import" (customs supervision method code 9610).
Related products should meet the following three conditions:
1
It is included in the "List of Cross-border E-commerce Retail Import Commodities" and is limited to personal use and meets the requirements of the cross-border e-commerce retail import tax policy.
2
By networking with the customs of e-commerce trading platform, can realize the transaction, payment, was the flow of electronic information "Three single" comparison.
3
It does not transact through the e-commerce transaction platform networked with the customs, but the inbound and outbound express mail operators and postal companies can accept the entrustment of relevant e-commerce companies and payment companies, promise to bear corresponding legal responsibilities, and transmit electronic information such as transactions and payments to the customs.
How do you know whether the goods you buy are cross-border goods imported in a "regular way" as advertised by the business?
It can be verified by querying the annual consumption quota of personal cross-border e-commerce:
1. Log in to the China International Trade Single Window to register or log in as a user.
2. Find the corresponding entrance and enter the "Public Services" page.
As shown in the figure, select the corresponding year for personal quota query.
3. In the "Consumed Amount" column, if there is a consumption amount, you can also click on the consumption amount to open the consumption details, listing the cross-border e-commerce retail purchases made by consumers through cross-border e-commerce channels and officially declare to the customs Detailed records of imported goods consumption.
In this way, you can clearly determine whether the goods you buy from the merchants are officially declared imported "cross-border e-commerce goods" to the customs.
The single transaction limit for cross-border e-commerce retail imported goods is RMB 5,000, and the individual annual transaction limit is RMB 26,000.
Cross-border e-commerce retail imported goods are subject to customs duties, import value-added tax, and consumption tax. Individuals who purchase cross-border e-commerce retail imported goods are taxpayers, and the actual transaction price (including the retail price of goods, freight and insurance) is used as tax payment. price.
For cross-border e-commerce retail imported goods imported within the limit, the tariff rate is temporarily set to 0%; the import link value-added tax and consumption tax are cancelled and the tax exemption is temporarily levied at 70% of the statutory tax payable.
When the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and there is only one item under the order, it can be imported from the cross-border e-commerce retail channel, and the full tariff and import link value-added are levied according to the goods tax rate. Taxes, consumption taxes, and the transaction amount are included in the annual transaction total, but if the annual transaction total exceeds the annual transaction limit, it shall be managed as general trade.
There are two main models for cross-border e-commerce retail imports
·Mode 1: Online shopping bonded import (customs supervision method code 1210)
This is actually the most common "bonded warehouse delivery" model we see when buying cross-border goods.
Under this model, e-commerce companies first deposit overseas commodities in the form of bulk declaration in the "bonded warehouse" in the special customs supervision area or bonded logistics center (type B), and the customs implements electronic account book management. After domestic consumers place an order for purchase, the goods will be dispatched from the domestic "bonded warehouse" and delivered by domestic courier to the consumer. In terms of timeliness, it is usually 1-3 days to deliver goods to consumers.
·Mode 2: Direct purchase import (customs supervision method code 9610)
Compared with online shopping bonded import, direct purchase import is another "overseas warehouse delivery" (or "XX direct mail") model that is also more common when we purchase cross-border goods.
Under this model, e-commerce companies directly sell overseas products to domestic consumers. After domestic consumers place an order, the products are sent out from overseas warehouses, and after cross-border logistics transportation, they are delivered to consumers by domestic express. In terms of timeliness, affected by different factors such as the location of the "overseas warehouse" and the efficiency of cross-border logistics, it takes a few days to several weeks to deliver the goods to consumers.
STEP1: Enterprise filing
E-commerce platform companies, logistics companies, payment companies, etc., shall go through the filing procedures with the local customs in accordance with the relevant regulations of customs declaration units for filing management; among them, the e-commerce companies should entrust their domestic agents to go through the filing procedures with the local customs of the agent.
STEP2 Open customs electronic account book
According to actual supervision needs, a special electronic account book for customs online shopping bonded imports will be opened with storage companies, e-commerce companies, or domestic agents of e-commerce companies as units.
STEP3 Tax guarantee
E-commerce platform companies, logistics companies, or declaring companies that have been filed with the customs as tax collection and payment agents shall submit full and effective tax guarantees to the customs in accordance with the law.
STEP4 message access
Obtain the specification of the electronic declaration message format, and make a business declaration after modifying the message according to the message format specification.
STEP5 Bonded stocking
Store goods in batches in special customs supervision areas or bonded logistics centers (Type B).
STEP6 Consumer orders
E-commerce companies put online-buy bonded goods on the e-commerce platform for sale, and consumers place an order through the e-commerce platform, fill in the orderer’s name, ID card, receiving information, and complete the payment.
STEP7 Three single comparison
E-commerce platform companies or domestic agents of e-commerce companies, payment companies, and logistics companies respectively transmit orders, payment orders, and logistics orders to the customs. The above-mentioned "three orders" information is automatically carried out in the unified version of the customs cross-border e-commerce import information system Comparison.
STEP8 List declaration
After the comparison of the three bills is passed, the domestic agent of the e-commerce enterprise or the customs declaration enterprise entrusted by it shall submit the "Declaration List of Cross-border E-commerce Retail Import and Export Commodities of the People’s Republic of China Customs" (referred to as the "Declaration List") to the customs. After the release, the bonded warehouse will arrange a series of operations such as sorting, packaging, and pasting of the order goods (usually each package corresponds to one "Declaration List").
STEP9 Outbound delivery
After the release, the "Declaration List" is compiled into a check list and a check release list, and the exit formalities are processed. The parcels released out of the zone will be deducted from the electronic account book of bonded imports for online shopping, and then formally delivered to consumers.
Cross-border e-commerce retail imports of goods are subject to "positive list" management. The current implementation is the "Cross-border E-commerce Retail Imported Goods List (2019 Edition)" (implemented from January 1, 2020). The catalog has a total of 1,413 items. Some of the product remarks are limited to bonded products purchased online.
Commodities that are subject to the relevant import policies of "Online Shopping Bonded Import (Supervision Code 1210)" are subject to the supervision of imported goods for personal use, and the requirements for the first import license approval, registration or filing of the relevant commodities are not implemented. However, the import of products from epidemic areas that have been explicitly suspended by the relevant authorities and emergency response measures for products that present major quality and safety risks are excluded.
Relevant commodities imported by cross-border e-commerce retail must comply with the relevant quality, safety, sanitation, environmental protection, labeling and other standards or technical specifications of the place of origin, but may be different from my country's standards. In addition, the relevant products are directly purchased from abroad, and may not have Chinese labels, and consumers bear the relevant risks themselves.
Only when consumers purchase within the quota can they fully enjoy the preferential policies of cross-border e-commerce retail imports.
The products purchased by consumers through cross-border e-commerce are for personal use only and cannot be resold.
(The article is reproduced from: Customs release)
Guanheng Information Technology Co., Ltd. began to involve in the development of customs software products in 1997, providing enterprises with a one-stop shop for fully automated processing of customs declaration and customs clearance, passing AEO advanced certification, realizing pre-warning, mid-event control, and post-event analysis and processing of customs risks And other comprehensive solutions;
At present, Guanheng Customs Process Intelligent Internal Control Management System has become a smart customs platform leading the development of the same industry; it has reached long-term cooperative relationships with over 1,000 large-scale well-known enterprises such as Skyworth, TCL, Changhong, Zhaochi, and Shennan Circuits. . "Continuous innovation is the core competitiveness of an enterprise. Guanheng will always adhere to the concept of "let informatization and enterprise grow together" and establish a banner of Guanheng customs affairs in the import and export industry.
Guan Heng: " Customs Process Intelligent Internal Control Management System " No. 1 domestic brand
Business Liaison of Tender
400 880 9138
Business Liaison of Tender：Xueguoyin xueguoyin@zgsoft.com.cn
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