Sales out of the zone process
It refers to the process by which cross-border e-commerce enterprises sell goods from within the region or center to domestic orderers. It mainly includes:
1. Customs clearance
(1) The second-line exit from the zone refers to the supervision mode of personal items for personal use, and the customs clearance is carried out through the “Cross-border e-commerce import unified version”;
(2) Consumers (orderers) purchase goods on the e-commerce trading platform;
(3) E-commerce trading platform enterprises, payment enterprises, and logistics enterprises respectively send the “three documents” information such as transaction, payment, and logistics to the customs;
(4) After the electronic information of the “three documents” is compared and passed, the e-commerce enterprise or its agent declares the “Cross-border E-commerce Retail Import Goods Declaration List” to the customs to handle the customs clearance.
The supervision method in the “Cross-border E-commerce Retail Import Goods Interim Report List” should be consistent with the supervision method declared when the first-line enters the region (center), and the transportation method should be the transportation method corresponding to the second-line exit from the region (center).
After the “Declaration List of Cross-border E-commerce Retail Imported Goods” is reviewed and released, the enterprise shall declare to the customs based on the “Review List” formed by the “Declaration List of Cross-border E-commerce Retail Imported Goods”, and then declare the “Exit Release List” after passing the review.
2. Inspection
The competent customs shall conduct random inspections on vehicles or release lists at the exit of the parcel. For vehicles or release lists that need to be inspected, the parcels shall be inspected through the sorting line in accordance with the relevant requirements of the control instructions. If the inspection is normal, the customs shall release it; if the inspection is abnormal, it shall be handled in accordance with relevant regulations.
3. Exit
After the goods actually leave the area, the data in the company’s electronic account book shall be reduced accordingly.
4. Aggregate taxation
Consumers (orderers) are taxpayers. Enterprises participating in online shopping bonded imports can act as tax collection and payment agents, and shall truthfully and accurately declare to the customs the name, specification model, tariff number, actual transaction price and related expenses of the imported goods and other tax collection and management elements. For products that meet the conditions for consolidated taxation and have not been returned or cancelled within 30 days after customs clearance, the obligor for collection and payment shall go through the tax payment procedures with the customs between the 31st and 45th days after clearance.
Regional scope suitable for online shopping bonded import business
All cities (and regions) where free trade pilot zones, cross-border e-commerce comprehensive pilot zones, comprehensive bonded zones, import trade promotion innovation demonstration zones, and bonded logistics centers (Type B) are located.
Enterprises participating in cross-border e-commerce online shopping bonded import
Enterprises participating in cross-border e-commerce retail imports, such as cross-border e-commerce enterprises, cross-border e-commerce platform enterprises, logistics enterprises, and payment enterprises.