1. Main responsibilities
Announcement No. 12 of the General Administration of Customs in 2014 determined the “9610” supervision code and stipulated that relevant electronic data should be transmitted in accordance with the requirements of the customs. Under the direct purchase import model, postal enterprises and inbound and outbound express operators can accept the entrustment of relevant enterprises and transmit electronic information such as transactions and payments to the customs on the premise of promising to bear the corresponding legal responsibilities.
2. Supervision requirements
Announcement No. 194 of the General Administration of Customs in 2018 clarified for the first time the supervision principle of personal self-use imported goods for direct purchase imported goods, and clearly stated that the requirements for the first import license, registration or filing of relevant goods will not be implemented, except for the goods from epidemic areas that have been ordered to be suspended from import by relevant departments and the risk emergency disposal of goods with major quality and safety risks.
3. Business process
After domestic consumers complete cross-border purchases and transactions, foreign goods are imported to supervision places that meet the supervision requirements of cross-border e-commerce through logistics transportation methods such as mail and express delivery. The relevant enterprises transmit transaction, payment and logistics electronic data to the customs respectively and submit the “Declaration List”. The customs collects taxes according to the cross-border e-commerce retail imported goods.
4. Customs inspection
Before the customs inspection, the cross-border e-commerce platform has generated a cross-border transaction, and foreign goods have entered the country from the port and transported to the customs cross-border e-commerce supervision site. The cross-border e-commerce site operator transmits the relevant “three orders” data to the customs as required. During the customs inspection, if no abnormalities are found, the goods will be released and transported by the logistics company to domestic consumers; if there are abnormalities, follow-up disposal will be carried out in accordance with relevant regulations.