The so-called BBC (business to business to customer) export customs clearance means that the domestic shipper (seller, business) sells the goods to the overseas purchaser (buyer, business), and then sells them to the overseas individual (consumer, customer) in the form of online retail, thus completing the whole process from the shipper (factory) to the final consumer. With the development of cross-border e-commerce and the speed and convenience of customs clearance in China, this BBC model is increasingly tending to replace the function of overseas purchasers with bonded warehouses in the actual supply chain. This function of bonded warehouses is the special regional export of cross-border e-commerce.
The special regional export of cross-border e-commerce has the advantages of flexible and convenient tax refund in the zone, efficient control of overseas inventory, and convenient return turnover. The special regional export customs clearance process of cross-border e-commerce is as follows:
(I) Domestic goods entering the zone
Domestic merchants send the produced (purchased) goods into the bonded area in batches as needed. The cross-border e-commerce warehouse in the zone declares the goods through customs in the form of non-bonded goods entering the zone, stores them in the non-bonded area of the bonded warehouse, and sorts them.
(II) Transfer of non-bonded goods to bonded goods
According to the export needs of merchants, e-commerce warehouses transfer the goods that have been sorted from non-bonded areas to bonded areas through customs declaration, and the nature of the goods is changed from non-bonded goods to bonded goods. The documents required for customs declaration are also commonly used contracts, invoices, and packing lists. An export customs declaration is declared in the name of domestic merchants, which is used by domestic merchants for export tax refunds, and an entry registration list (or import verification list) is declared in the name of e-commerce warehouses, which is used for account book verification.
(III) Export of bonded goods
According to the needs of merchants, e-commerce warehouses pack the transferred bonded goods, declare the export verification list and the exit verification list, and take the car out of the customs after inspection and release.
The freight forwarder charters a ship and books a flight, and after the exit goods enter the port/air freight delivery, declares the export customs declaration. If the customs declaration is automatically released, the goods can be shipped to sea or shipped out of the country by air; if the customs declaration needs to be inspected, the port will cooperate with the customs to inspect and release it before the goods are shipped to sea or shipped out of the country by air. The information required for customs declaration is general invoice, packing list and warehouse receipt information.
(IV) Customs clearance of export goods
The customs declaration for export goods is generally automatically cleared after the goods are shipped to sea or shipped out of the country by air. If it is not automatically cleared, you need to find the on-site customs to import the export customs declaration transfer verification form, and the freight forwarder will send the warehouse receipt information again to complete the customs clearance. For the Jinguan Phase II account book, if the first-out and then-report verification list is declared, after the goods are shipped to sea or shipped out of the country by air, the customs clearance of the customs declaration will be completed through the customs declaration list.
(V) Overseas Sales and Return and Transfer
For cross-border e-commerce exports from special regions, the entire process of exporting BBC is completed by normal sales in overseas warehouses. If returns, transfers, tally, etc. are required, they can still be imported into bonded e-commerce warehouses through the form of intra-regional logistics goods for bonded tally and maintenance.