marine transportation is the most important mode of transportation in international logistics. In recent years, sea freight costs have been rising, and the transporter has set up a wide variety of sea freight surcharges to make up for the additional increased costs.
Many companies reported that because they are not familiar with the customs price review regulations, the transportation-related expenses are also complicated, and sometimes they do not understand which items are taxable and how to declare them to the customs, resulting in missed reporting of relevant expenses. Today, the editor will take you to learn about the above issues together.
transportation and related expenses are included in the imported goods tax-paid price
shall meet three conditions at the same time
According to Article 5 of the "Handle Measures for Customs of the People's Republic of China to Approve the Tax Payment Price of Import and Export Goods" (Handle Order No. 213 of the General Administration of Customs), the tax-paid price of imported goods shall be reviewed and determined by the customs based on the transaction price of the goods, and shall include the transportation and related expenses and insurance premiums before unloading at the input location of the People's Republic of China. The transportation and related expenses shall be included in the tax-paid price of imported goods at the same time: is related to transportation ; should be calculated until the goods arrive at the input location within the People's Republic of China and are unloaded; is actually paid by the buyer and should be paid.
01
Related to transportation
Comply with one of the following circumstances shall be deemed to be related to transportation: 1. Basic freight for imported goods; 2. Transport surcharge for imported goods; 3. Port fees such as pilotage fees, tugboat fees, cable removal fees, etc.; 4. Warehousing fees incurred during transportation; 5. Other fees incurred during transportation.
02
should be calculated until the cargo arrives at the import location within the territory of the People's Republic of China and before unloading, it refers to the location where the imported goods leave the transport tool for the first time after the international navigation vehicle carrying imported goods enters the customs territory of my country.
before unloading refers to the beginning of the cargo unloading behavior. "Before starting and unloading" is an important node to distinguish whether each fee needs to be declared. The fees after the lifting and unloading do not need to be declared.
03
The transportation and related expenses of imported goods that should be paid by the buyer shall be calculated based on the actual payment and should be paid by the buyer. For the actual payment and payable prices of imported goods before departure, the tax-paid price should not be repeatedly included in the tax-paid price.
Customs reminder
If the above three points are met at the same time, transportation and related expenses should be included in the tax-paid price of imported goods. Different logistics agents handle surcharges differently. If the relevant surcharge is not included in the freight, but is collected separately by the logistics agent, as long as the above conditions are met, it should also be adjusted and included in the tax-paid price.
Sea transportation and common related expenses
01
Transportation and surcharge
1. The basic freight constitutes the main part of the freight receivable throughout the process and is included in the tax-paid price of imported goods.
2. Transport surcharges, such as common fuel surcharges, emergency fuel surcharges, low-sulfur fuel surcharges, currency depreciation fees, terminal loading and unloading fees incurred at the departure port or at the transit port, are included in the tax-paid price of imported goods as part of the freight and occur before unloading at the input location.
3. Other common surcharges.Surcharges derived from cargo characteristics, such as overweight, excessive length, and oversized items; surcharges derived from transportation and port reasons, such as direct flight surcharge, transfer surcharge, port surcharge, etc.; temporary surcharges, such as port congestion surcharge, navigation surcharge, port selection and unloading surcharge, change of unloading port, peak season surcharge, etc.; surcharges derived from other reasons, such as container imbalance surcharge, safety surcharge, inland fuel surcharge, etc. The above listed costs are related to the transportation process. If they occur before unloading at the input location, the tax-paid price of imported goods will be included.
Tips
Destination Terminal Handling Charge (DTHC for short), which is the transportation-related expenses after the goods arrive at the imported location in the People's Republic of China, and are not included in the tax-paid price of imported goods.
02
Demurage , quick payment
1. Demurage (Demurrage) refers to the agreed payment paid by the charterer to the ship owner within the specified time, causing the ship to continue to be docked in the port, causing the ship owner to increase the cost of the port and suffer the ship's scheduled loss.
demurrage fee occurs before the goods are discharged, that is, if the demurrage has occurred at the beginning of the actual unloading of the goods, if the company applies in writing and provides relevant documents and has objective quantitative data to accurately distinguish the demurrage fee generated before the unloading and after the unloading, only the demurrage fee generated before the unloading of the goods is collected into the tax-paid price of the imported goods, otherwise all of them will be included in the tax-paid price of the imported goods; if the demurrage fee occurs after the goods are discharged, that is, if the demurrage has not occurred at the beginning of the actual unloading of the goods, the tax-paid price of the imported goods will not be included in the tax-paid price of the imported goods.
2. Dispatch Money refers to the completion of unloading of goods in advance within the specified time, shortening the use cycle of the ship, and the ship owner returns the agreed payment from the charterer. If the
quick remittance occurs when the goods are loaded at the export site and are returned to the buyer by the ship owner, the fee can be deducted from the tax-paid price of the imported goods. The quick delivery fee occurs after the goods in the import place are unloaded, and the fee should not be deducted from the tax-paid price of imported goods.
03
Storage expenses
If a short stay occurs during transportation due to route arrangements or waiting for export loading in the export country, it shall be deemed to be related to the transportation process and shall be included in the tax-paid price of imported goods as the relevant transportation costs. After the buyer purchases the goods, he or she will store them at the export site for business arrangements before transporting them to China. The storage fee is deemed to be irrelevant to the transportation process and does not belong to the "transportation and related expenses" and will not be included in the tax-paid price of imported goods.
04
shipment extension deduction
shipment extension deduction refers to the situation in which the buyer and seller clearly stipulate the "deferred shipment shipment" and the deduction of the goods in the shipping term or punishment clause of the contract in the shipping term or punishment clause of the contract. It is essentially a breach of contract compensation and does not belong to the transportation-related expenses.
If the "deferred shipment on shipment" clause in the contract and the delayed shipment stipulated in the contract occurs, and the seller lists the corresponding deduction in the invoice, the amount shall be regarded as the penalty amount for the delayed shipment of the seller, and is the compensation obtained by the buyer because the seller failed to ship according to the time agreed in the contract. "Deducted Shipping" cannot be used as a deduction item for the transaction price and should not be deducted from the tax-paid price of imported goods.
How to declare transportation and related expenses under different transaction methods
01
CIF (Cost Insurance and Freight): Cost plus insurance premium, freight
If the CIF price already includes all taxable freight, the "Freight" column does not need to be filled in.If all taxable "transport-related expenses" are not included in the CIF price, such as fuel surcharges, low-sulfur fuel surcharges, currency depreciation surcharges, loading and unloading fees at the departure port, demurrage fees before the goods are paid by the buyer, they should be filled in in the "Miscellaneous Fees" column of the customs declaration form.
02
CFR/CPTh(Cost and Freight/Carriage Paid To): Cost plus shipping/shipment to (specified destination)
If the CFR/CPT price already includes all taxable freight, the "Freight" column does not need to be filled in. If all taxable "transportation-related expenses" are not included in the CFR/CPT price, you should fill in the "Miscellaneous Fees" column of the customs declaration form.
Tips
Customs declaration form "Miscellaneous Fees" column: Fill in the "Miscellaneous Fees" column of the customs declaration form: If the transaction price is not submitted, the fees that should be included in the tax-paid price or should be deducted from the tax-paid price in accordance with the relevant provisions of the " Import and Export Tariff Regulations of the People's Republic of China " should be included in the tax-paid price or deducted from the tax-paid price. You can fill in the report in one of the two ways: total miscellaneous fees or miscellaneous fees, indicate the miscellaneous fees mark (the miscellaneous fees mark "1" indicates miscellaneous fees and "3" indicates the total miscellaneous fees), and select and fill in the corresponding currency code according to the "Money Code Form" stipulated by the Customs. The miscellaneous fees that should be included in the tax-paid price of
are filled in as positive or positive, and the miscellaneous fees that should be deducted from the tax-paid price are filled in as negative or negative.
03
FOB/FCA/FAS (Free on Board/Free Carrier/Free Alongside Ship): (Port of Shipping) On-board delivery/carrier/ship delivery
Since the FOB/FCA/FAS price does not include freight, the "transportation fee before unloading from the import location in my country" needs to be filled in the "Freight" column of the customs declaration form, and the taxable "transportation-related fees" that are not included in the "Miscellaneous Fees" column of the customs declaration form.
Tips
Customs declaration form "Freight" column requirements: freight can be filled in according to one of three methods: freight unit price, total price or freight rate, indicating the freight mark (the freight mark "1" indicates the freight rate, "2" indicates the freight unit price per ton of goods, and "3" indicates the total freight price), and select and fill in the corresponding currency code according to the "Money Code Table" stipulated by the customs.
04
EXW(Ex Works): Factory delivery
Since the EXW price does not include freight, you should fill in the "Freight" column of the customs declaration form "Sum of freight before unloading from the delivery location in the export country to the input location in my country". The taxable "transportation-related fees" that are not included in the freight should be filled in the "Freight" column of the customs declaration form.
So dear, have you all mastered it? Be familiar with customs price review regulations, master various transportation and related expenses and declare them in accordance with regulations, which will make your import and export customs clearance business more convenient!
/Trade Collection and Administration Department of the General Administration of Customs, Tax Collection and Administration Bureau of the General Administration of Customs (Guangzhou), Guangzhou Customs
Supervisor/Tao Yong
Review/Liu Chang
Editing/Lei Xu
Art Editor/Wei Hao
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