Knowledge about customs clearance of Haitao

The Hg Decree no. 15 was executed in April 15, 2012, but there was no major change in the tariff collection standard. The Hg valuation of most commodities was consistent with that of previous versions, even the import tax on electronic goods has dropped from 20% to 10%. More reasonably, a tax can be applied for at the actual price only when the purchase invoice or receipt shows that a commodity and Hg valuation are three times (1/3 times, in March 28, this item was changed to 2 times (1/2 times ). This is good for some low-value shoes. Otherwise, it would be unreasonable if you bought a bottle of toner for only 60 RMB, and the tax is also calculated as 150 RMB at the Hg valuation. Of course, this should also include a shopping invoice or receipt in the package for reference, and the customs clearance company is willing to remind Hg adults to collect taxes at the actual price of the small ticket. I am afraid that although the parcel has a small ticket, the customs clearance company does not know or is too troublesome, and the customs clearance is done directly at the Hg valuation. This time, the major impact was on customs clearance.

Popular Science: There are four customs clearance methods for non-document imports in China (kj1 for all documents): 1. kj2 for declaration (applicable: goods with a duty payable of less than 50 RMB <for goods, that is, Hg considers that the number of packages has exceeded the scope of self-use, goods rather than self-use items> and Hg regulations are quasi-duty-free goods Samples and Advertising products); 2. kj3 Declaration (applicable to: Goods Samples and Advertising products that should be taxed ); 3. Declaration of personal items (applicable to: goods within the scope of reasonable use); 4. formal declaration of class D. Kj2, kj3, and D-class customs clearance are required to provide the original proxy letter of authorization and 10 pieces of Hg registration code through the company with the import and export right. The original tax form and Foreign Settlement Declaration form cannot be provided by kj2/kj3 Centralized Customs declaration and tax collection. As long as there are not too many items in the package, Hg thinks that within a reasonable range of personal use, we generally go through 3rd types: personal goods declaration.

It should be clear that, whether you are using a postal package or a parcel package, you can declare it according to your personal items, if there is no parcel, the package must pay the customs duties, value-added tax, and consumption tax according to the normal customs declaration. For the application of personal items, Hg has a special document, "Hg import and exit express for the People's Republic of China", which must be filled in. For the reference sample, see http://www.docin.com/p-426516913.html ].

The hg15 decree is issued, and non-postal package access is required accordingParcel package.3rd customs clearance methods: Personal Goods declaration. Unlike postal parcels, express parcels are moreFocuses on Customs clearance of individual packages, with a high scanning rate. Of course, the Hg spot check is not free of charge. Increasing the scanning rate will bring about a certain increase in costs, so the transshipment company began to graft this part of the cost to consumers. Whether it is a postal package or a parcel package, if it is checked to exceed the tax exemption of 50 RMB, you have to pay taxes. Only the probability of being spot checked. In the future, according to the parcel declaration, the probability of being checked increases. It is recommended that the children's shoes still control the amount of the parcel, as far as possible according to the Hg limit (1000 RMB as the upper limit, only one item is included in the package and cannot be separated. For a package whose tax amount exceeds 50 RMB, the tax is collected in full; for a package exceeding 1000 RMB, the tax is refunded.

 

The Hg tax exemption is 50 RMB. That is to say, according to the amount of your goods (generally according to your declared price (USD), the foreign exchange listed at the Bank of China on Wednesday is converted into RMB. If Hg finds that the price you declare is not true, it may be checked out of the box. After unpacking inspection, the tariff is calculated based on the Hg valuation of the goods (see "tax-paid price list for imported goods of the People's Republic of China"). if the shopping pass in the package shows that the actual price of the product differs by two times or more than 1/2 times from the Hg valuation, the tax payable based on the actual price * corresponding tax rate (for the tax rates of different commodities, see the "People's Republic of China Import Items classification table") is less than 50 RMB, Which is tax-free! If the tax payable is greater than 50 RMB, the corresponding tax is paid according to the full price of the product (note that it is not more than 50 RMB. The following example describes how to use the unpacking check:

Mr. A bought a health food worth 400 yuan. After looking up the table, he found that there was no fixed Hg valuation for the health food. The actual purchase price should be multiplied by the tax rate of 10%, and the tax payable rate should be 40 RMB. Even if it is spot-checked by HgTax-free!

Mr. B bought a bottle of toner for RMB 120 and included a shopping receipt in the package. We found that the price of toner in the Hg valuation was 150 RMB. Because 120 RMB exceeds half of 150 RMB and 75 RMB, it is impossible to apply for a tax based on the actual purchase price. The tax must be based on the Hg valuation. The cosmetic tax rate is 50%, the payable tax rate is 75 RMB, and the tax exemption is 50 RMB. Then, according to the value of all commoditiesPay 75 RMB tariff.

Mr. C also bought a bottle of toner, worth RMB 60, and included a small shopping ticket. Although the table shows that Hg is estimated to be 150 yuan for toner, but the shopping receipt provided by John shows that the amount he actually purchased is less than 1/2 of the Hg valuation, he should be taxed according to the actual amount. Actual amount: 60 RMB * cosmetic tax rate: 50% = 30 RMB, less than the tax exemption: 50 RMB, so small CNo duty payment required.

In the same situation as small C, small D also bought a bottle of toner worth 60 yuan, but the package did not provide a shopping receipt, Hg could not determine the actual price of toner, therefore, according to the Hg valuation of 150 yuan to levy 50% of the tax, small d75 RMB for tax.

Xiao e bought a bottle of toner worth 320 RMB and included a shopping receipt in the package. Originally, we should calculate the tax based on Hg's estimated price of 150 RMB. However, if the actual price on the ticket is more than twice the estimated price of Hg, we will pay the tax based on the actual price. So small e needs to pay 320 RMB * cosmetic tax rate 50% =160 RMBInstead of 150 RMB * 50% = 75 RMB for Hg valuation.

So the principle is,For low-value commodities (especially those whose prices are lower than 1/2 of the Hg valuation), it is recommended to retain the small pass; for high-value commodities (especially those whose prices are twice higher than the Hg valuation), it is recommended to discard the small pass.However, if there are too many big-name first-line brand bags or anything, Hg will know that there are definitely excess goods at a Glance. Even if there is no small ticket, there will be a set of valuation methods.

The aboveThe premise is that the number of items in your package is reasonable, and Hg considers it as your own..

For example, small f bought Honey, 40 RMB 1 bottle, a total of 12 bottles, the total price of 480 RMB. According to the Food tax rate of 10%, the tax should be paid to 48 yuan, although within the scope of the tax exemption 50 yuanHg may think that buying 12 bottles at once has exceeded the reasonable quantity for self-use, so that you can directly declare according to the goods and do not allow Customs declaration based on personal items. This is very troublesome. It is recommended that you do not buy more than three items with the same size. In particular, you can see from the X-Ray machine that everything is the same (both capacity and shape are the same, especially for large products, the X-ray machine can be clearly viewed once it passes), which can easily lead to Hg unpacking inspection.

Of course, it's just a theoretical Chestnut. I guess if you only bought one bottle of toner, Hg won't even check your package at a glance.