1. Physical software import
1. Physical form of imported software
Software import with media. The software is usually stored in a CD, U disk, disk or other media for transportation and entry. It needs to be processed in accordance with the general trade import declaration of goods. Come in by air or express.
software import declaration
2, import software HS code and tax rate with carrier
import software determines the customs code according to the software carrier, for example, the imported software with CD-ROM as the carrier is included in 852349, and the actual customs clearance is determined by the customs according to the actual inspection status of the goods The tax number shall prevail. Software classification is a more complicated classification. For specific classification, you can refer to the regulations of the General Administration of Customs on the classification and taxation of imported disks and tapes containing computer software and technical data. If the software is imported in physical form, generally speaking, the software import tariff is 0, and the value-added tax is 9-13%;
3, software import payment
imported in physical form, go through the normal customs procedures and take the contract invoice customs declaration form Go to the bank to pay the foreign exchange normally; it should be noted that because the CD-ROM is small in size, the customs can easily release it in the form of documents in the actual import, so that there is no customs declaration process that will cause the situation that the foreign exchange cannot be paid.
4, software import declaration
To import software, enterprises first need to have the enterprise import and export authority, and secondly, they need to provide customs declaration, packing list, invoice, bill of lading, software description and other materials required by the customs.
Software import process
5, software import declaration process
When importing software with a carrier, it should be classified according to the product number of the carrier. For example, software CDs are classified according to the product number of the CD. The import process is as follows: pre-import contract filing-fill in customs declaration form-make declaration-customs review form-tax bill-tax payment-transfer to customs release-customs inspection-customs release-delivery --Send to the destination.
2. Imports of software without physical objects
1. Imports of software without carriers or physical objects, or software R&D services provided by foreign countries, and imports through non-carrier methods such as online transmission or network downloading are all within the scope of technology import and export services.
2. The import and export of software technology shall be registered with the competent foreign economic and trade department and the following documents shall be submitted:
[1] technology import contract registration application;
[2] technology import contract copy;
[3] the legal status of both parties Certification documents;
[4] Enterprise qualification for import and export management rights.
3. The enterprise shall handle foreign exchange, banking, taxation and other related procedures with the technology import license or technology import contract registration certificate.
Software Import and Export Contract Registration
