After cross-border e-commerce pilots were launched in several cities, since the details of various regulatory processes are still being explored, and the General Administration of Customs does not have a unified system platform, the new system still needs to be built by summarizing the pilot experience, so Similar “intermediary business platforms” organized by electronic ports or economic and trade committees in various places emerged at the historic moment, namely the cross-border e-commerce public service platform, which was later called the “single window” of cross-border e-commerce.
Through the construction of public platforms in various places, they have become a platform for information sharing between e-commerce, payment, logistics, warehousing, postal services, consumers and customs, commodity inspection, national taxation, industry and commerce, foreign exchange administration and related government agencies. Bridge, completes unified information exchange such as enterprise registration, product registration, orders, waybills, payment orders, logistics status and consumer identity, and plays an important role in e-commerce foreign trade statistics, auxiliary inspection, risk management and control, foreign exchange settlement and tax refund, local subsidies and other management aspects effect.
Taking cross-border direct purchase and import as an example, the entire operation chain is divided into several links: overseas commodity procurement, international logistics (including overseas warehouses, overseas customs clearance and trunk logistics), inbound customs declaration Customs inspection and clearance process, and on-site delivery of domestic express delivery. The premise of operation is that relevant enterprise and product information must be registered in advance with customs or cross-border e-commerce service platforms. In many regions, commodity inspection and customs are independent, and the policies for goods that can be entered are also different in different regions.
When a user places an order and pays, domestic cross-border e-commerce companies will generate order and payment data (or provide it from the payment company). In order to declare, consumers usually need to provide identity information. The logistics company transmits it according to the e-commerce company coming data. The waybill data is generated, which is the “three orders”. All the data will be transmitted to the cross-border service platform for enterprise registration. The service platform will then transmit the data to the customs management platform (customs intranet), and the “three orders” and “declaration form” will be processed. The data is collated, and then customs begins reviewing the documents.
At the same time, the system is deployed and the customs conducts on-site inspection to compare data, physical objects and other information. Normal orders are “data released” after background comparison and customs clearance is completed. The feedback results will be sent to the reporting company from the management platform through the service platform. After the physical goods are cleared and released, the goods will be delivered and signed for.
After the goods are registered, during the entry declaration process, the declaring enterprise must fill in the HScode, and the customs will use this to calculate the tax rate. The reporting entity is usually the company in the regulatory site for bonded imports and the international logistics provider for direct mail imports.
The package received by the user is usually accompanied by a “Declaration List”, which not only contains the list number, order number, and order information of the goods purchased by the consumer, but also the name of the customs where the goods are imported and declared. The country of origin of the goods, as well as identity, taxes and other information. This list is held by the customs and one copy by the consumer. It means that the purchased goods have gone through legal customs clearance, commodity inspection and customs review.
Cross-border e-commerce retail imported goods that cannot provide the electronic information of “Three Orders” shall be processed as general trade according to regulations. Theoretically, for transactions that occur on e-commerce platforms that are not connected to the customs (foreign e-commerce websites, such as SkinStore), if express delivery and postal companies can uniformly provide the “three orders” information, pass it on and promise to assume corresponding legal responsibilities , then this policy also applies.
The complexity of bonded import lies in the additional step of entering the bonded area, which is similar to the declaration information requirements for leaving the area. According to the requirements of the new cross-border e-commerce policy, bonded imported goods must not only be registered, but if they are not in the “white list”, they must also submit an import license to the customs like traditional trade. Goods in the declaration list are no longer exempt from inspection and quarantine. Directly purchased goods are exempt from customs clearance inspection.
The application of import licenses and the development of the e-commerce market are completely out of rhythm, so the implementation is currently suspended due to calls from the industry. But in the long run, declaration of entry into the zone will not be just a matter of filing as it is now. Especially for non-pilot cities, if you want to make cross-border e-commerce bonded imports, you can completely operate according to the new process of the Customs 1239 supervision code.
In terms of taxation, the early cross-border e-commerce tax was personal postal tax, and the tax rate was lower than the comprehensive trade tax. Therefore, the price advantage of goods was highlighted, which successfully guided the rapid development of cross-border e-commerce imports. The customary split order form used by e-commerce companies reaches below the exemption amount, further reducing the actual average tax burden.
The local customs in the pilot city will form a tax bill for orders with a tax of more than 50 yuan per ticket, and then form a large tax bill for e-commerce companies on a monthly basis. Import e-commerce companies under this model are not allowed to resell items if they are classified as personal items. In fact, many overseas shopping stores operate as small traders, playing a marginal role, purchasing goods from overseas and reselling them domestically.