Inbound and outbound express, also known as commercial express, refers to the inbound and outbound express operators who carry inbound and outbound goods and items in the form of international express delivery. my country’s customs divides inbound and outbound express shipments into three categories: document category, which refers to documents, documents, bills and information that are tax-free according to laws and regulations and has no commercial value; personal items category, which refers to personal use and reasonable quantity range as stipulated by customs regulations Incoming and outgoing personal items within the limit; cargo categories, express shipments exceeding the limit of personal items.
The commercial express customs clearance process is standardized and requires piece-by-piece customs clearance. The declaration information of each package must be entered into the customs system by the customs broker and the recipient’s ID information must be provided, so it is relatively strict. Express shipping companies submit three types of express customs declaration forms to the customs based on the properties of the goods within a specific period of time. Different from the individual declaration at the postal customs, the express delivery operator completes customs clearance procedures on behalf of the cargo owner and pays tariffs. The header of the customs tariff is Express company, of course, the express company will charge it to the cargo owner.
According to the “Measures for the Supervision of Entry and Exit Express Mail”, the forms and document requirements for various types of express customs declaration forms are different. Overseas e-commerce companies that ship directly to China or transshipment logistics mainly use Class B personal items to declare customs clearance. The express operator submits Class B customs declaration form, express waybill, photocopy of the recipient’s ID card and other documents to the customs.
Customs standards for Class B express items such as limits, limits, tax collection and management are similar to those of postal channels. If the purchase price is twice or more than the duty-paid price listed in the “Duty-paid Price List of Imported Items” or 1/2 or less of the items, the owner of the imported items should provide the customs with authentic purchase invoices or receipts. When unpacking and inspecting, if there is no receipt, the tax will be calculated based on the duty-paid price.
The receipt or other shopping voucher must be recognized by the customs, otherwise the customs will calculate the tax based on the dutiable value. If there is no prescribed dutiable value, the customs will refer to the market purchase value for valuation. In fact, according to a survey of the five largest domestic commercial express companies by the General Administration of Customs, more than 95% of the express commodities are declared to the customs as import and export goods. The customs includes them in the scope of cargo statistics, and only less than 5% The proportion is based on items declared to the customs for personal use, and a large number of express items enter the country in category C.
Case 1: The customer declared that there are 2 cans of 0.9kg milk powder, totaling 1.8kg, the declared price is 120 yuan/kg, the total value is 216 yuan; the system executes the duty-paid price as 200 yuan/kg, 2 cans x0.9kg =360×15%=54 yuan.
Case 2: The customer declared that there were 3 cans of 09kg milk powder, totaling 27kg, the declared price was 95 yuan/kg, and the total value was 256.5 yuan; the system executed the duty-paid price as 200 yuan/kg, 3 cans x 0 .9kg Yes, it can be released without tax. However, if the customs opens the box and inspects it, and there is no proof of purchase or it cannot be verified, the customs will require a refund or a declaration based on the duty-paid price. At that time, a tariff of 2.7x200x15%=81 yuan will be incurred, which will not be exempted.
Category C supervision mode is “general trade”, and taxes must be paid according to the regulations on inbound and outbound goods. Some goods that are difficult to clear customs cannot be handled by express delivery companies. Customers need to go to a customs broker to clear customs themselves. If the value of the goods exceeds the limit, it can only be transferred from express mail to Category D general trade goods for customs clearance. The owner of the goods must provide corresponding documents and declare customs clearance procedures to the customs in his own name. The tax stamp issued by the customs is on the owner’s head.
Although they are both subject to trade supervision, for urgently needed packages such as bulk cargo and cross-border e-commerce, express mail can reflect the advantages of flexibility and efficiency more than bulk trade. The first advantage of the four major express delivery companies such as DHL and FedEx is that it is fast. Of course, the price is much higher than that of postal and Chinese transshipment. The lifting and re-weighting of international transportation are high, and each express shipment also has other information entry fees, customs clearance and distribution. cost. Even if you can get a certain discounted price through some agents, the shipping cost, which often costs RMB 1, is still unbearable for overseas shopping people, and the market utilization rate is not high.