Power generators Expedited documents under the General administration of Customs to further standardize the "bonded import" model

March 21 News, the General administration of customs in the form of expedited documents to Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Chongqing, and other six cities in the customs issued the "Customs and Excise Department of Cross-border Trade e-commerce services of the pilot network to purchase bonded import Model" notice (hereinafter referred to as notice), further to "bonded imports Patterns are regulated.

In the notice, the key provisions on the importation of electricity, such as the scope of the pilot goods, the identification of customs clearance of personal items, import duty points and so on, maintain the original provisions unchanged. It can be counted as a reaffirmation of the General Customs declaration of July 2012 issued by the General Administration of customs in 2010, 43rd (on regulating measures relating to the regulation of the turnover of personal postal goods). In other words, even if the model of bonded imports, there is no additional deregulation or strengthening.

General Administration of customs announces 2010 43rd

According to the notice, "the pilot net purchases each limit value is 1000 yuan, exceeds the stipulation limit value, should handle the customs formalities according to the goods stipulation." The Customs shall be exempted from the import duty tax in RMB 50 (including 50 yuan). "These two provisions are unchanged from the original one."

and "single purchase only one piece of merchandise and indivisible, although exceeding the specified limit, by the customs audit is a personal use, you can refer to personal items for customs clearance procedures." "This rule has also been retained, giving customs a certain degree of freedom in the audit."

Specify the standard of tax-paid price

On the issue of taxation, the notice added a provision: "The actual sales price of electronic orders as a duty-paid price." "According to the Billion power network, before customs on the determination of duty-paid price is more vague, the specific operation is generally based on the purchase of small tickets on the price or premium as a basis for calculating taxes."

The "actual sales price of electronic order" in the notice includes two parts of foreign purchase price and Cross-border logistics cost. This means that, in the future, pilot enterprises will not be exempted from the cost of logistics when they pay tax on the import of electricity dealers.

"For example, I buy a product in the United States 480 yuan, and then I sell to Chinese consumers, plus international freight after 550 yuan." With 550 of the tax levied on the customs, the 550*10%=55,55 yuan exceeds 50 yuan and must be taxed. And if the customs of 480 yuan as the price of taxation, 480*10%=48 yuan, less than 50 yuan tax exemption, there is no need to pay tax. The addition of this sentence is clear in the future will be sold at the price of 550 as the point of tax. "A" sea Amoy "enterprises in charge of the billion power network said they received three days ago the Shanghai customs forwarding the notice.

Pilot enterprises need to get through customs system

On the supervision of the pilot enterprises, the notice requires that "the pilot of the electricity, logistics and other enterprises to be registered in the Territory, and in accordance with the existing customs regulations for enterprise registration, to carry out relevant business, and to achieve with the customs and other management departments of the information systems Interconnection." ”

Shenzhen, a "sea Amoy" corporate vice president of the Power Network said that the majority of his knowledge of the "bonded import" pilot enterprises have not been with the customs and other management departments to achieve information systems docking. He analyzed, the current enterprise and State management Department of the system docking work progress is relatively slow, so the notice in this article, has the intention of urging enterprises. After the realization of the system docking, it will be more convenient for the management department to supervise the pilot enterprises, reduce the risk.

Only 6 cities have import pilot qualifications

In October 1 last year, Shanghai, Hangzhou, Ningbo, Zhengzhou, Chongqing, 5 cities were approved after the pilot, the cross-border electric power commercial pilot City approval process to the local city application, the general Administration of Customs approval can be. Since then, Shenzhen, Suzhou, Qingdao, Changsha, Pingtan, Yinchuan, Mudanjiang, Harbin, Xi ' An and other 9 cities are also authorized to carry out the pilot services across the border.

The notice was sent only to Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Chongqing, six cities in the customs.

Industry insiders say this reveals a fact that is not known to most people: only the six cities that have been qualified for the pilot import of cross-border electricity dealers. These pilot cities, which were subsequently approved, were only eligible for export pilots, without qualification for the import pilot.

Analysis: Import pilot will not have a major breakthrough

A person familiar with the development of electricity business policy, from the content of this notice, most of the key issues have been maintained the original provisions, the overall no major changes, which revealed that in the short term, there will be no major import policy breakthroughs, there will be no new regulations, such as more flexible measures, more lax regulation.

He analyzed that this was mainly caused by two reasons. On the one hand, the promotion of foreign trade exports than the promotion of import issues more urgent, so the country should put more energy on the pilot export of electricity. On the other hand, because of issues such as tariff revenue, imports are more "sensitive" than exports, and in a short period of time, the state hopes that the importer will continue to follow the original model.

Moreover, as to why the General administration of Customs issued this notice at this point of time by "expedited", the analyst, this may be because recently in the "Bonded area imports", some of the pilot cities may walk a little fast, there are signs of detachment, so the notice issued to reaffirm and clarify the existing provisions.

It is understood that April 3 4th in Zhengzhou, Henan province, held in the nineth session of the SME E-commerce Conference, the National Electronic Commerce demonstration City Expert committee of Experts Chai Yutin will bring about Cross-border E-commerce pilot cities and policies a deeper understanding.

The original text of the notice:

General customs of the People's Republic

Urgent department Letter [2013]59 No.

Circular of the General Administration of Customs on the issues concerning the purchase of bonded import mode in the pilot network of Cross-border trade e-commerce

Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou, Chongqing Customs:

In order to increase the pilot strength of cross-border e-commerce Net-purchase bonded import model, unify the management requirements and standards, and explore and summarize the pilot experience, the department has studied the issues of net-purchase bonded import goods and purchase amount in each pilot city. The relevant questions are clearly as follows:

I. On the scope of the pilot commodity

The pilot commodity should be personal consumer goods, the State prohibits and restricts import goods except, the specific prohibited Items catalogue "General Administration of Customs Decree 43rd (the People's Republic of China prohibited, restricted entry and exit list)" Implementation (see annex).

Ii. about purchase Amount and quantity

The pilot network buys the commodity to "the personal own use, reasonable quantity" as the principle, according to the General administration of Customs Notice 2010 43rd (regarding the adjustment inward and outward personal postal goods management measure related matters) request, each limit value is 1000 yuan, exceeds the stipulation limit value, should in accordance with the goods stipulation formalities. But a single purchase of only one commodity and indivisible, although exceeding the specified limit, by the customs audit is an individual for personal use, you can refer to the provisions of personal goods clearance procedures.

Iii. on the question of taxation

The actual sales price of an electronic order as a duty-paid price is levied on the basis of the tax rate. The Customs shall be exempted from the import duty tax in RMB 50 (including 50 yuan).

Iv. on Enterprise Management

Participating in the pilot of the electrical business, logistics and other enterprises must be registered in the Territory, and in accordance with the existing customs regulations for the registration of enterprises, carry out related business, and the customs and other management departments of the information system interconnection and interoperability.

V. Customs statistics

When the pilot network buys the goods from the overseas to enter the Customs special Supervision area or the bonded supervision place to the domestic area, implements the customs individual statistics.

Please follow the instructions above.

hereby inform.

Appendix: General Customs Decree 43rd (People's Republic of China prohibited, restricted entry and exit items table)

General customs of the People's Republic

March 4, 2014