You can often see consultations on double-headed customs declaration on the Internet. In fact, most of the consultations are from people who are engaged in cross-border e-commerce. Some encountered obstacles when applying for tax refunds because they filled in the customs declaration form incorrectly, and some were initially recognized as “agents” by the tax bureau and were therefore not allowed to receive tax refunds. The following is an analysis and summary of the issues of double-header customs declaration and how cross-border e-commerce companies apply for export customs tax refunds.
1. What does double header declaration mean?
When the export enterprise fills in the customs export goods declaration form, fill in one unit in the “Production and Sales Unit” column, and fill in another unit in the “Domestic Consignee and Consignor” column. This situation is called double header declaration.
According to relevant regulations, when the bill is headed, the export enterprise itself is both a domestic sales unit and an external unit that signs and executes import and export trade contracts. Therefore, when filling in the “customs export goods declaration form” “Production and sales unit” and “domestic consignee and consignor” should both fill in the enterprise itself. In the case of double headers, that is, entrusting the export agent, the “domestic consignee and consignor” and “production and sales unit” filled in at this time are different.
2. Can cross-border e-commerce entrust export agents to receive tax refunds?
For self-operated exports, you can successfully apply for export tax rebates unless there are special circumstances. So how to apply for export customs declaration tax rebate when making double header declaration for cross-border e-commerce? Entrusted agent exports are divided into two categories. One is entrusted to export by enterprises with the status of foreign trade operators, and the other is entrusted to export by foreign trade enterprises with import and export rights. If an export agent is entrusted, the entrusting party should be filled in the “production and sales unit” column of the customs declaration form, and the entrusted party or agent should be filled in the “domestic consignee and consignor” column in the customs declaration form. Among them, the tax refund subject is the entrusting party.
Through the above explanation of the meaning of double header declaration and how cross-border e-commerce companies apply for export customs declaration and tax refund, we can find that whether it is double header (entrusted agent export) or single header (self-operated export), They all regard “production and sales units” as the subject of tax refunds. In short, companies engaged in cross-border e-commerce will be subject to more supervision than other companies, so export companies should provide training for relevant positions.