As the world’s largest trading entity, my country is actively expanding imports, reflecting our position of supporting multilateral trade and developing free trade, creating new demand and injecting new impetus for world economic growth, and promoting the construction of an open world economy. The original intention of cross-border e-commerce retail imports is not to replace…
(I) Customs management system Customs leadership system: highly centralized and unified vertical leadership system. Customs establishment principle: Customs shall be established at ports open to the outside world and places where customs supervision business is concentrated. “Ports open to the outside world” refers to ports, airports, stations approved by the State Council that allow means…
There are two types of customs supervision methods applicable to cross-border e-commerce B2C import business (bonded preparation mode). The 10 pilot cities of Tianjin, Shanghai, Hangzhou, Ningbo, Fuzhou, Pingtan, Zhengzhou, Guangzhou, Shenzhen and Chongqing are subject to the supervision method code 1210 (bonded e-commerce), and the other cities are subject to the supervision method code…
After the goods in the bonded warehouse are sold through the e-commerce platform, they need to go through the customs clearance procedures for the second-line exit zone, and then each retail item can be packed and loaded onto the truck and delivered to consumers through domestic logistics companies. After the bonded stocking of imported goods…
The tax policy (Cai Guan Shui [2016] No. 18) implemented on April 8, 2016 stipulates that cross-border e-commerce retail imported goods are subject to customs duties and import value-added tax and consumption tax in accordance with the goods. Individuals who purchase cross-border e-commerce retail imported goods are taxpayers, and the actual transaction price (including the…
1. List confirmation Hangzhou XX Network Technology Co., Ltd. pushes personal declaration form data through data connection with Zhejiang Electronic Port. Zhejiang Electronic Port organizes the three-form data and sends it to Hangzhou Data Sub-center, which then transmits it to the General Administration of Customs. Hangzhou YY Supply Chain Management Co., Ltd. logs in to…
(I) Nature of Customs Article 2 of the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) stipulates: “The Customs of the People’s Republic of China is the state’s entry and exit supervision and management agency.” This provision clarifies the nature of customs, which includes the following meanings: 1.…
The General Administration of Customs issued Announcement No. 26 of 2016, which stipulates the relevant regulatory policies for cross-border e-commerce retail import and export commodities. (i) E-commerce enterprises and individuals that realize retail import and export commodity transactions through e-commerce trading platforms and transmit relevant transaction electronic data according to customs requirements shall be subject…
The Chinese government has been actively promoting and supporting the development of China’s cross-border e-commerce. From 2011 to 2015, the Chinese government has issued various support policies. What made Chinese foreign trade people most excited was that in 2013, the Ministry of Commerce announced six policies to support cross-border e-commerce retail, and issued the “Notice…
The corporate IC card of China Electronic Port refers to the CPU smart card with user information stored in it obtained by the enterprises and their personnel using China Electronic Port through filing application. The corporate IC card is the ID card and seal used by the enterprise online. It contains the key and certificate…