Import customs clearance operation process:
Declaration:
1. E-commerce enterprises or individuals, payment enterprises, and logistics enterprises shall submit order, payment, logistics and other information to the customs before declaring e-commerce imported goods and articles. Order information shall include order number, waybill number, commodity name, quantity, amount, etc. Payment information shall include payment type, payer, payment amount, etc. Logistics information shall include waybill number, order number of the transported goods, consignee, country of departure, etc.
2. For goods imported in B2B mode, e-commerce enterprises shall submit the “Customs Import Goods Declaration Form of the People’s Republic of China” (hereinafter referred to as “Import Goods Declaration Form”) or “Customs Entry Goods Record List of the People’s Republic of China” (hereinafter referred to as “Entry Record List”) to the customs to handle the customs clearance procedures for imported goods. The “E-commerce” field shall be added to the “Import Goods Declaration Form” and “Entry Record List” to distinguish cross-border e-commerce imported goods.
3. For goods imported in the B2C mode, the owner of the goods or the e-commerce enterprise or logistics enterprise entrusted by the owner shall submit the “Declaration List of Cross-border E-commerce Import and Export Goods of the Customs of the People’s Republic of China” (hereinafter referred to as the “Goods List”) to the customs, and handle the customs clearance procedures for e-commerce imported goods in the form of the “Goods List”.
4. If an e-commerce enterprise, logistics enterprise or individual needs to modify or cancel the “Goods List”, it shall be handled in accordance with the relevant provisions of the customs on the modification or cancellation of the import and export goods declaration form.
5. The customs transit procedures for goods imported in the B2B mode shall be handled in accordance with the customs’ current goods transit management regulations. If the entry refers to the special supervision area or bonded logistics center, it shall be handled in the form of direct transit; the customs transit procedures for goods imported in the B2C mode shall adopt the direct transit method, and the name of the goods shall be entered in the form of a master waybill as a “batch of cross-border e-commerce goods”, and the list of goods shall be attached. The import manifest shall be managed and written off according to the master waybill.
6. Except for special circumstances, the “Import Goods Declaration Form”, “Entry Registration List” and “Goods List” shall be declared in a paperless customs clearance operation.
Inspection:
7. In accordance with the requirements of the current risk management and inspection management regulations, the customs shall use information technology and other means to conduct import inspections.
When e-commerce enterprises or individuals, operators of customs supervision sites should provide convenience in accordance with relevant regulations and cooperate with customs inspections. E-commerce enterprises or individuals, logistics enterprises, and operators of customs supervision sites should proactively report to the customs if they find suspected violations or smuggling.
Taxation:
8. For goods imported in the B2B mode, import tariffs and import link taxes shall be levied in accordance with current regulations; for items imported in the B2C mode, the actual transaction price shall be used as the duty-paid price, and taxes shall be levied in accordance with the travel tax.
The customs shall collect taxes on a monthly basis based on the deposit or guarantee issued by the e-commerce enterprise or its agent.
9. The inspection and release of e-commerce imported goods and articles shall be carried out in the customs supervision site.
10. After the release of e-commerce imported goods and articles, e-commerce enterprises shall accept the subsequent management of the customs in accordance with regulations.
11. For goods imported in the B2B mode, returns and exchanges shall be handled in accordance with the current customs regulations; for goods imported in the B2C mode, returns and exchanges shall be made through the customs supervision site where they were originally imported and shall be subject to customs supervision.