How to declare and clear Class A, Class B, and Class C express shipments?
According to the provisions of the General Administration of Customs Announcement No. 19 of 2016, “Announcement on the Activation of the New Express Clearance System”.
When declaring Class A express shipments, express operators shall submit to the customs the Class A express declaration form, the master waybill (copy) and other documents required by the customs.
When declaring Class B express shipments, express operators shall submit to the customs the Class B express declaration form, the waybill for each inbound and outbound express shipment, a photocopy of the ID card of the inbound express recipient or the outbound express sender, and other documents required by the customs. Matters such as the quantity limit, value limit, and tax collection and management of Class B express shipments shall comply with the relevant regulations of the General Administration of Customs on the postal inbound and outbound personal items.
When declaring Class C express shipments, express operators shall submit to the customs the Class C express declaration form, the agency declaration power of attorney or the declaration power of attorney agreement, the waybill for each inbound and outbound express shipment, the invoice and other documents required by the customs, and pay taxes in accordance with the regulations for inbound and outbound goods. The supervision method for inbound and outbound Class C express shipments is “general trade” or “sample advertising product A”, the nature of taxation is “general taxation”, and the tax reduction and exemption method is “taxation according to regulations”. If the express operator submits a copy (photocopy) in accordance with the above provisions, the customs may require the express operator to provide the original for verification.