Personal items imported by direct mail can be released after inspection in the cross-border park, and the stay time in the park is relatively short.
Coordinated inspection by customs and inspection
After the cargo is tallied at the station, the park customs and the national inspection will jointly inspect the personal items to be released.
Personal items imported by direct mail will be put through the X-ray machine online at the designated place of the station, and the national inspection will compare them on the same screen, and the on-site customs broker will assist in spot checking the goods. After confirming that the goods are correct, the national inspection will sign on the contact form and sign on the handover form to cancel the number of the used inspection and quarantine work contact form. After the customs confirms that the goods are correct, fill in the customs lock number on the checkpoint release form for exiting the area, and sign and stamp it.
Release at the checkpoint for exiting the area
After the goods released by the customs are loaded on the domestic express delivery vehicle, the customs will lock the vehicle (the cross-border direct mail cargo vehicle can cut the lock when it exits the park checkpoint). When the vehicle leaves the park checkpoint, it is necessary to hand in the checkpoint release form for exiting the area and hand it over to the armed police for filing. After the goods leave the park, the express company will deliver the goods to domestic consumers according to the domestic delivery process.
Payment of cross-border e-commerce comprehensive tax
Goods purchased on cross-border e-commerce platforms imported by direct mail mode are also subject to cross-border e-commerce comprehensive tax, and the tax rate and calculation method are the same as those of goods imported by bonded stocking mode. The tax collection cycle is generally in half a month, and the customs summarizes the tax bill every half a month; the customs shall levy taxes on cross-border e-commerce retail imported goods that meet regulatory requirements by time period, and the collection and payment obligor shall submit sufficient and effective tax guarantees to the customs in accordance with the law. If there is no return or cancellation of the order within 30 days after the customs release, the collection and payment obligor shall go through the tax payment procedures with the customs between the 31st and 45th days after the release. After this period, the customs system will generate a tax bill and tax details. The tax bill type is the customs import value-added tax special payment slip or the import consumption tax special payment slip. The tax bill payment period is within 15 days after the tax bill is issued, and a late payment fee of 0.05% will be added from the 16th day.