Bonded exports are carried out according to the model of “integrated import and export, consolidated declaration”. Integrated import means that the entire batch of export goods fills in the registration list or the export goods customs declaration form and declares to the customs to enter the park. Dispersion means that individuals fill in a list to declare to the customs after online shopping and the e-commerce company provides tax guarantee. The customs first disperses out of the park in batches based on the list.
Summary declaration is to regularly summarize the list, fill in the export goods declaration form and declare to the customs. Individual online shopping products that involve license management are exempted from licenses. The bonded cargo export model refers to the operation method in which operating companies use B2B goods to be integrated into the bonded area to prepare goods, sort the packages and then B2C to leave the country. “Batch entry and exit” can directly shorten the customs clearance time for domestic export goods, thereby saving money. Overall logistics cost.
There is no need for centralized customs declaration, and tax refunds can be obtained after each batch of goods enters the area. There are currently six models in the special customs supervision area: bonded zone, export processing zone, bonded logistics park, and cross-border industrial park. , bonded port areas and comprehensive bonded areas. Export supervision warehouses and bonded logistics centers are bonded supervision places. After exporting enterprises declare customs and enter the special areas approved by the state for export tax rebates, they need to sell to units in the special areas or overseas units or individuals. Export tax rebates can be applied for.
Sometimes export companies implement “one-day tour” business and transport goods to logistics companies in special areas. Although the company declares customs to enter the above-mentioned domestic special areas, the goods are not sold to the special areas. For domestic logistics companies, export tax rebates are not applicable in this case, and VAT is levied as domestic sales.
Tax refunds (exemptions) are not applicable to those who simply declare customs and enter the bonded area, and carry out cross-border trade under the “1210” customs supervision method. E-commerce enterprises, payment enterprises and logistics enterprises engaged in e-commerce retail import and export business shall register with the customs in accordance with regulations and transmit transaction, payment, warehousing and logistics data in real time through the e-commerce platform.