Views: 0 Author: Site Editor Publish Time: 2025-10-14 Origin: Site
Huge news has come from the foreign trade circle: starting from October 1, the 'pay the bill to declare' model that once roamed in the gray area will be completely stopped. This policy change is like a blockbuster and will profoundly affect the operating models of countless foreign trade companies.
Why did customs declaration by paying the bill come to an end?
The so-called 'payment of customs declaration' refers to the behavior of enterprises or individuals without import and export qualifications to import and export goods by purchasing customs declaration forms from other qualified enterprises. This model emerged in the early environment of strict control over foreign trade rights, but it also provided a breeding ground for various illegal activities.
On June 26 this year, Announcement No. 15 issued by the State Administration of Taxation requires e-commerce platform companies to submit to the competent tax authorities the identity information, income information and other tax-related information of operators and employees on the platform, and will submit tax data on the platform starting from October 1. Announcement No. 17, which will be implemented on October 1, directly targets the pain point of 'paying for exports' in the industry.
At the same time, the announcement jointly issued by the five major departments of the State Administration of Taxation, the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Market Regulation clearly stated: Taxpayers, customs declaration companies, customs declaration personnel and other entities and related personnel who export taxable goods are not allowed to forge, alter, buy or sell customs declarations, and are not allowed to fabricate export business, falsely declare the value of goods, under-declare the value of goods, etc.
The essence of canceling customs declaration of purchase order:
It is not a complete ban on export agents, but an end to the gray operation of 'no real subject declaration':
Mandatory real-name declaration: The export declaration form must fill in the name of the actual export unit and the complete value of the goods, and the use of irrelevant headers is prohibited.
Responsibility transfer: If the declaration is not made truthfully, the agency company must bear taxes and legal liabilities.
Time node: The customs has been strictly checking the authenticity of customs declaration entities since September 15th, and October 1st is the official effective date of the regulations.
Strengthening of tax supervision:
Invoice linking: Taxable goods such as steel products and mechanical parts must be declared with VAT invoices to prevent 'export without invoices'.
Penetrating audit: real-time exchange of data from taxation, customs, and foreign exchange bureaus to trace the matching of capital flow and cargo flow.
Recently, many sellers have received notices from cooperative freight forwarders regarding adjustments to the customs declaration method for paying orders. According to the requirements, when placing an order using the 'pay customs declaration' service provided by the freight forwarder, the seller needs to provide detailed and true consignor information and export amount. If the information is filled in irregularly or missing, the order will not be submitted.
Previously, the State Administration of Taxation, together with the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Market Regulation, issued the 'Announcement on Matters Concerning the Standardization and Management of Export Optimization Services for Goods Subject to Domestic Link Taxes.'
The implementation of this policy clearly regulates illegal operations such as 'paying for exports'. Industry insiders pointed out that this means that the country’s crackdown on tax evasion and paying for exports has risen from sporadic actions in the past to the level of laws and regulations.
Faced with this change and adjustment, sellers must re-examine their compliance paths and tax strategies, such as terminating all paid export cooperation in a timely manner before October, applying for import and export operating rights as soon as possible (3-5 working days), and choosing a suitable compliance model transformation. Enterprises that engage in high-risk behaviors such as surprise exports, frequent changes of entities, and off-site customs declarations are particularly reminded to make immediate rectifications to avoid being subject to key inspections by the tax authorities.
Many export companies have been investigated
Recently, the Third Inspection Bureau of the Shenzhen Municipal Taxation Bureau of the State Administration of Taxation investigated and dealt with a case involving four Shenzhen foreign trade export enterprises 'paying the bill and matching the invoice' to fraudulently obtain export tax refunds.
Earlier, an electronic communications company in Liaoning used fictitious export business, 'paying orders and matching invoices', and false settlement of foreign exchange to defraud export tax rebates without real goods transactions.
The Third Inspection Bureau of the Shenyang Municipal Taxation Bureau of the State Administration of Taxation, in accordance with the 'Tax Collection Management Law of the People's Republic of China' and relevant regulations, recovered the export tax refund of 212 million yuan fraudulently , and imposed a fine of double the amount , and refused to refund another 6.87 million yuan.
Today, the country has begun to rectify tax-related issues of export companies and conduct strict investigations on non-compliant operations. Foreign trade companies also need to adjust their strategies as soon as possible and choose compliant export methods.
Source: Waitusi Liao Shipping, Hugo.com | If there is any infringement, please contact us to delete it
