International maritime transportIt is the most important mode of transport in the international logistics industry. In recent years, shipping costs have been rising. In order to compensate for the additional costs, the transportation industry has set up a variety of shipping surcharges。
Many enterprises reflect that because they are not familiar with the price regulations of customs audit, and the composition of transport-related costs is relatively complex, sometimes they do not know what items are taxable and how to declare them to the customs, resulting in the omission of relevant costs。
Freight and related charges will be included in the customs value of the imported goods。
Three conditions must be met simultaneously。
According to Article 5 of the Measures for Customs Approval of Import and Export Goods of the People's Republic of China (Order No. 213 of the General Administration of Customs)，Customs value of imported goods，In the People's Republic of China，The customs shall conduct examination and approval in accordance with the transaction price of the goods，Includes transportation and related costs and insurance until the goods arrive at the point of entry and are unloaded。The transportation and related expenses are included in the taxable price of imported goods, while meeting the following three conditions: related to transportation;Before the goods arrive at the place of importation within the territory of the People's Republic of China and are unloaded,Buyer shall actually pay。
01 Traffic involved。
It shall be considered in connection with the carriage if:
1.Basic freight of imported goods;
2.Additional charges on the transportation of imported goods;
3.Pilotage, tug, cable car and other port charges;
4.Storage expenses incurred during transportation;
5.Other expenses incurred during transportation。
02 The goods shall be discharged before they are unloaded at the point of entry within the territory of the People's Republic of China。
The domestic import place refers to the place where the international navigational means of transport carrying imported goods leave from the place of import for the first time after entering the customs territory of our country。
"Before discharge" means before the unloading of the goods begins。"Before unloading" is an important point to distinguish between various charges and no need to declare。No customs declaration is required after landing fee。
03 is actually paid by the buyer, that is, payable。
The transportation and related costs of imported goods shall be calculated according to the costs actually paid and paid by the buyer。The payment of the imported goods which has been credited before unloading shall not be included in the customs value twice in the price payable。
The customs agent reminds
If the above three points are met, the transportation and related costs will be included in the customs value of the imported goods。For additional costs, different logistics agents deal with different methods。If the transportation cost is not included in the freight, but is separately charged by the logistics company, as long as the above conditions are met, it should also be adjusted into the customs value。