Import customs clearance issues are far more complicated than exports. Every country controls import trade more strictly. Imports by traditional international mail are usually limited to residents sending personal items to each other, and there is a lack of electronic means for supervision. If all cross-border B2C imports are cleared by traditional mail, without electronic vouchers, it will be difficult to fully monitor the massive amount of mail, which may easily lead to smuggling and tax evasion. situation.
At the same time, the import and export supervision methods and intensity of customs in various places are not unified, and there are blind spots in monitoring, such as the match between inspection methods, inspection intensity and inspection efficiency. However, according to the general trade customs clearance method, the existing customs clearance declaration and inspection procedures are only applicable to B2B bulk goods, and are not applicable to the B2C model of “small quantity, miscellaneous goods, and large orders”. Therefore, the customs supervision model for cross-border e-commerce emerged at the historic moment, namely direct purchase and bonded goods.
Before explaining the two new models in detail, let’s first introduce our country’s customs management system and processes. Currently, China Customs is making every effort to implement the “Overall Plan for Comprehensive Deepening of Customs Reform”, which is expected to be completed in 2020. By then, customs clearance of goods will be more convenient and efficient. The national customs clearance integration reform mainly consists of “two centers and three systems” – the risk prevention and control center and the tax collection and management center.
The three systems are the innovative management model of customs declaration review and tax collection and management, and the innovative collaborative supervision system. The clear direction of the reform is “one declaration, step-by-step disposal”, from “first review and then release” to “first release and then review” to speed up customs clearance facilitation. “Registration in one place, declaration in multiple places, customs declaration across the country” realizes that after customs declaration enterprises are registered in a directly-affiliated customs, they do not need to set up cross-customs area branches. They can go to all customs, all ports and places where customs supervision is concentrated across the country, achieving ” The 42 customs offices across the country are like one customs office.
According to the selection of trade and logistics characteristics, there are five types of customs clearance integration: port customs clearance, territorial declaration and port inspection and release, territorial declaration and territorial release, customs transit and regional customs clearance integration. Regional customs clearance integration can also be applied in special customs supervision areas and bonded supervision areas. At present, many foreign trade companies are already familiar with it, and cross-border e-commerce is closely related to bonded and special supervision areas. It is very important to understand regional integrated customs clearance. Is necessary. At present, China has implemented customs clearance integration in five major regions, including the Beijing-Tianjin-Hebei region, the Yangtze River Economic Belt, the Northeast region, the Silk Road Economic Belt, and the Pan-Pearl River Delta region.