As the name suggests, import e-commerce is the commercial behavior of importing foreign goods into China, and then delivering the goods to consumers from China after the transaction occurs.
Import e-commerce is divided into two models: B2B and B2C. B2B is a business-to-business model, importing foreign goods into China for sale; B2C is a business-to-consumer model, domestic buyers place orders for goods through cross-border e-commerce platforms, and then foreign sellers transport the goods to domestic customers through cross-border logistics.
The B2C model is also known as “cross-border e-commerce retail import”. The main platforms include Yangmatou, Kaola, Tmall International, etc. The customs codes are mainly divided into bonded import mode (1210) and direct mail import mode (9610).
Bonded is an internationally accepted customs system, which can be understood as domestic enterprises importing goods and storing them in special customs supervision areas or bonded supervision places. They can store, process and assemble them in these designated places, and temporarily postpone the payment of import taxes and fees. According to the provisions of the cross-border e-commerce retail import tax policy, the tariff rate for cross-border e-commerce retail imported goods within the limit is 0; the value-added tax and consumption tax at the import stage are levied at 70% of the statutory tax payable.
Bonded import model
“12” is bonded; “10” is It is general trade. Therefore, the 1210 code can also be called bonded general trade import, which is a cross-border transaction between domestic individuals or enterprises on an e-commerce platform approved by the customs, and the e-commerce retail import and export goods enter and exit through special customs supervision areas or bonded supervision places.
That is to say, cross-border e-commerce import companies stock cross-border e-commerce imported goods in special customs supervision areas or bonded supervision places. After domestic consumers place an order to purchase and generate an order, the order and other related information will be transmitted to the customs supervision department in real time. After the customs supervision department completes the declaration, taxation, inspection and other customs clearance links, the cross-border e-commerce import company will deliver it to domestic consumers through domestic logistics.