Practical exploration of cross-border e-commerce import customs clearance facilitation
The rapid development of cross-border e-commerce has brought new challenges, especially in terms of import customs clearance. This article aims to explore how to promote the healthy development of cross-border e-commerce by improving the customs supervision model.
Limitations of traditional import methods
The traditional international mail method is mainly used to send personal items between residents. This method lacks effective electronic supervision methods and is difficult to cope with large-scale B2C cross-border import business. If all cross-border imported goods are processed according to this traditional mail method, the large amount of mail will become difficult to fully monitor due to the lack of necessary electronic vouchers, which may lead to problems such as smuggling and tax evasion. In addition, the customs supervision methods and intensity of import and export in various places are not consistent, which has led to blind spots in monitoring, such as the contradiction between inspection methods, inspection intensity and efficiency.
For the B2C model, there are also many inconveniences in customs clearance according to general trade methods. The existing declaration and inspection process is more suitable for B2B bulk goods transactions and is not suitable for the characteristics of “small quantity, miscellaneous goods, and large orders”. For this reason, customs supervision models specifically targeted at cross-border e-commerce—direct purchase imports and bonded imports—came into being.
New Customs Supervision Model
Direct purchase import and bonded import
These two new models aim to improve the customs clearance efficiency of cross-border e-commerce. Among them, direct purchase import means that consumers purchase goods directly from abroad and deliver them directly to the country through express delivery, etc.; while bonded import means that the goods are first stored in domestic bonded warehouses and then undergo customs clearance and distribution after consumers place orders.
National customs clearance integration reform
In order to further improve customs clearance efficiency, China Customs is vigorously promoting the “Overall Plan for Comprehensive Deepening of Customs Reform”, which includes the construction of “two centers and three systems”. The “two centers” refer to the risk prevention and control center and the tax collection and management center; the “three systems” cover innovative customs declaration review, tax collection and management models, and innovative collaborative supervision systems. Through these measures, the customs hopes to achieve “one declaration, step-by-step disposal” and change from “first review and then release” to “first release and then review” to speed up the customs clearance process.
Regional customs clearance integration
In addition, based on different trade and logistics characteristics, five customs clearance integration models have been designed: port customs clearance, territorial declaration and port inspection and release, territorial declaration and territorial release, customs transit and regional customs clearance integration. It is particularly worth noting that this regional integrated customs clearance mechanism can also be applied in special customs supervision areas and bonded supervision places. Currently, my country has implemented regional customs clearance integration in the Beijing-Tianjin-Hebei region, the Yangtze River Economic Belt, Northeast China, the Silk Road Economic Belt and the Pan-Pearl River Delta region.
Conclusion
As the scale of cross-border e-commerce continues to expand, the original import methods can no longer meet market demand. The introduction of the new customs supervision model not only solves many problems under the traditional model, but also provides strong support for the future development of cross-border e-commerce. In the future, with the gradual implementation of relevant reform measures, it is believed that cross-border e-commerce will usher in a broader development space.