How does the cross-border e-commerce of imported goods clear customs?

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What is 'cross-border e-commerce'?

1.

Concept Definition

From a broad business perspective, the so-called business model of cross-border e-commerce, 'cross-border' refers to transaction entities belonging to different customs, 'e-commerce' refers to transactions, payment and settlement through e-commerce platforms, and cross-border transactions. International logistics to deliver goods and complete transactions.

Therefore, compared with general e-commerce, the key difference between cross-border e-commerce is cross-border, and other aspects such as platform construction and transaction process are not actually different from general e-commerce.fromThe nature of the transaction subject, the nature of import and exportDivided from two perspectives, cross-border e-commerce can be divided intoCross-border export B2B, cross-border export B2C, cross-border import B2B, cross-border import B2CIn the four sub-fields, this article mainly introduces the customs clearance process of cross-border import B2C business.

In a narrow business sense,For domestic consumers, cross-border e-commerce is equivalent to cross-border B2C e-commerce, including various methods such as purchasing, overseas shopping, etc., as long as they can directly purchase overseas original products and purchase through online means. All can be regarded as cross-border e-commerce.

From the perspective of customs supervision mechanism, Cross-border e-commerce is a unique customs clearance channel, which is different from the conventional personal express customs clearance channel and general trade customs clearance channel.

This article introduces the electronic customs clearance process based on the perspective of customs supervision mechanism, includingBonded stocking, cross-border direct mailTwo modes.

2.

business background

There are three main ways for domestic consumers to buy overseas products:Purchasing, overseas shopping, cross-border e-commerce, the difference is as follows:

The initial form of cross-border e-commerce is purchasing and overseas shopping. Domestic consumers either directly purchase overseas products through foreign individuals or buyers, or directly purchase from foreign e-commerce websites that support global logistics and distribution.The biggest problems with these two methods are:

From a consumer perspective:Commodity quality, due to the physical distance between buyers and sellers, language problems, etc., once encountering commodity quality problems, return and exchange are basically hopeless;

From a country perspective:Under customs supervision, most of the goods purchased through the purchasing agent and overseas shopping mode enter various customs ports in the form of personal express mail. Active declaration, resulting in a large number of customs taxes and fees can not be collected.

Therefore, in order to regulate the cross-border e-commerce market and guide its rational development, on April 8, 2016, my country implemented a new tax system for cross-border e-commerce retail imports. Such goods will no longer be subject to postal tax. It is based on the collection of customs duties and import value-added tax and consumption tax, thus forming the exclusive concept of 'cross-border e-commerce'.

The core management rules of '48 New Deal' include:

1. Cross-border e-commerce retail imports are no longer subject to postage tax, but customs duties, value-added tax, and consumption tax are levied on goods;

2. Establish a positive list of cross-border retail import e-commerce, and the categories of cross-border retail imported goods are subject to certain restrictions;

3. The individual purchase limit is stipulated. 'The single transaction limit of cross-border e-commerce retail imports is RMB 2,000, and the individual annual transaction limit is RMB 20,000';

4. Cross-border import standards have been raised, and the first import of cosmetics, infant formula, medical devices, special foods, etc., requires a license approval, registration or filing.

'Forty-eight New Deal'FromTax system, category, purchase limit, filing mechanismIt regulates cross-border B2C e-commerce in various aspects, thereby distinguishing between the savage growth of purchasing and overseas shopping cross-border models, and forming a new concept of 'cross-border e-commerce'.

Cross-border e-commerce business model

'Forty-eight New Deal'Cross-border e-commerce under the regulatory policy includesBonded stocking, cross-border direct mailTwo business models.

Bonded stock:The platform first transports the goods in batches to the domestic bonded warehouse, and after the consumer places an order, it clears the customs from the bonded warehouse and leaves the area, and then delivers it to the consumer by domestic logistics;

Cross-border direct mail:The platform stores the goods in overseas warehouses. After consumers place an order, they will be delivered directly from the customs. After customs clearance in China, they will be delivered to consumers by domestic logistics.

Bonded stocking and cross-border direct mail are all compliant cross-border e-commerce business models under the '48 New Deal' regulatory rules. Commodity filing is required, and the business categories are restricted by the positive list. All orders must be actively declared by the platform. Domestic distribution can only be carried out after paying relevant taxes and fees, thus effectively avoiding gray areas such as purchasing agents and Haitong.However, due to the differences in the configuration of stocking places, bonded stocking and cross-border direct mail have their own advantages and disadvantages in terms of logistics timeliness and commodity categories.

For most consumers, direct mail is relatively highly regarded, because the direct mail mode can provide complete foreign logistics information to avoid the risk of counterfeit goods; for the platform, it is based on different operation strategies. There is focus.

Cross-border e-commerce electronic customs clearance process

Three-in-one regulatory policy:

The 48th New Policy has improved the relevant tax system for cross-border e-commerce, that is, 'cross-border e-commerce retail imports are no longer subject to postal tax, but customs duties, value-added tax, and consumption tax are levied on goods', and there is no longer a tax exemption.At the same time, it is required that 'for goods entering through cross-border e-commerce, three orders must be combined into one, that is, the three orders of payment order, order and logistics order must be matched consistently'.

The payment order is pushed to the customs by a company with payment qualifications, and the order and logistics order are pushed to the customs by the cross-border e-commerce platform or a third-party company that provides bonded warehouse warehousing and logistics services. segment delivery.

The 'three-in-one' regulatory requirement provides a strong tool guarantee at the national level to effectively enhance the supervision of cross-border e-commerce and collect customs duties, but it also raises the entry threshold for the cross-border e-commerce industry. System connection with third-party payment, logistics, bonded warehouse and electronic port is required, and certain technical development capabilities become the basis for business development.

In the process of actual policy implementation, there are also many alternatives for three-in-one order. For example, some customs areas only require three orders (order, payment order, and waybill), while some customs areas (such as Chengdu and Zhengzhou) require 'four orders' ', in addition to the order, payment note, and waybill, the 'list' needs to be submitted by the customs clearance agency; at the same time, the order, waybill, payment note, etc. can be submitted by the agency customs clearance company, but it needs to be applied to the customs department for review.

Electronic customs clearance process

In the process of electronic customs clearance business, the process of each key node is as follows:

1. Consumers place an order on the cross-border e-commerce platform to complete the payment;

2. The e-commerce platform informs the third-party payment company and submits the payment slip to the customs clearance service platform in each customs area;

3. The e-commerce platform submits consumer orders to the customs clearance service platform of each customs area;

4. The e-commerce platform notifies the third-party agency customs clearance company (bonded warehouse) of the order information to be cleared;

5. The third-party customs clearance company (bonded warehouse) obtains the electronic waybill number, generates a list based on the order information to be cleared, and submits it to the customs clearance service platform of each customs area;

6. The customs clearance service platform will preliminarily verify payment orders, orders, logistics orders, and lists, and then submit them to the business systems of customs, inspection, tax, and remittance management departments;

7. After the customs clearance service platform obtains the customs verification result (passed/failed), it will return the customs clearance result to the customs clearance agency; if it passes, the customs clearance agency will carry out subsequent packaging, customs clearance and other operations.

All business documents are submitted asynchronously and can be submitted to the customs clearance service platform separately. However, in order to improve the success rate of customs clearance, the e-commerce platform generally optimizes the customs clearance process. Then send the order information to the customs.

In the process of electronic customs clearance, there are two special roles, the third-party customs clearance company and the customs clearance service platform;

Third-party customs clearance company:In the bonded stocking mode, for platforms that are not capable of building their own bonded warehouses, they need to cooperate with third-party public bonded warehouses in the region. After the goods arrive at the domestic customs area and complete the commodity inspection, they enter the third-party bonded warehouse.Under normal circumstances, the bonded warehouse companies in the area usually have the qualifications for customs clearance, and can complete the work of order declaration, tax payment, etc. At the same time, the bonded warehouse companies in the area usually have domestic logistics companies that cooperate with them.Therefore, third-party customs clearance companies often undertake various service capabilities such as warehousing, order operations, customs clearance, logistics and distribution.

Customs clearance service platform:That is, the 'customs single window'. Before there is no public service platform for customs clearance in each customs area, cross-border e-commerce companies need to connect with the local customs, inspection and quarantine, national taxation, and SAFE systems; the public service platform for customs clearance integrates various management departments. The internal system forms a unified declaration interface, which effectively reduces the difficulty of connecting the three-in-one system.

Electronic Customs Clearance Regulations

After the orders, payment slips, logistics slips, and lists corresponding to cross-border e-commerce are submitted to the customs system, check whether the corresponding orders are released according to the corresponding business rules. Only the released orders can be sorted and distributed.

The core submission information of electronic customs clearance under the three-in-one regulatory rules is as follows:

Order:Order number, e-commerce platform code, e-commerce platform name, e-commerce company code, e-commerce company name, commodity price, shipping and miscellaneous charges, non-cash deduction amount, withholding tax, actual payment amount, orderer name, orderer Certificate type, orderer certificate number, payment company code, payment company name, payment transaction number.

Payment slip:Payment company code, payment company name, payment transaction number, order number, e-commerce platform code, e-commerce platform name, payer's certificate type, payer's certificate number, payer's name, payer's phone number, and payment amount.

The customs system will verify the information according to the following rules to confirm whether it is released;

1. Orders, payment orders, and logistics orders are consistent;

2. The filing information of e-commerce platforms and e-commerce enterprises is true and valid;

3. The orderer's name and ID number are matched and checked;

4. Subscriber's annual purchase quota <=￥20000;

5. The actual payment amount for a single order <=￥2000;

6. The quantity of a single item in a single order is less than 8, and the total quantity of items is less than 25;

7. Order commodity price, withholding tax, actual payment amount, etc. are calculated correctly (allowing 5% error);

8. The actual payment amount of the order is consistent with the payment amount in the payment order and the payer information.

For taxes and fees, the customs clearance agency has a deposit account at the customs, and the deposit will be deducted at the same time when the order is released.

In the three-in-one matching rule, the e-commerce enterprise code and the e-commerce platform code are an interesting point. The order declaration information includes the e-commerce enterprise code and the e-commerce platform code, but the payment order declaration information only includes the e-commerce enterprise code. The platform code, that is, the focus of the customs system is that the order and the payment order need to occur on the same platform, but it is not important whether the payment company and the e-commerce company sign an agreement.This provides customs declaration channels for e-commerce companies that open stores on B2C platforms such as Tmall Global and JD Global.

In fact, when conducting customs filing during the preparatory period for business development, enterprises also need to declare whether the e-commerce platform is self-built or affiliated with a third-party e-commerce platform. Of course, the affiliated third-party e-commerce platform itself needs to complete customs filing first, otherwise It will cause subsequent orders to fail to clear customs.