Views: 0 Author: Tianjin Customs Publish Time: 2022-09-14 Origin: 天津海关
Imported liquor key tax numberStandardize reporting elements and error-prone items
Standard declaration
In order to further optimize the port business environment and promote trade facilitation, the General Administration of Customs attaches great importance to the standardized declaration of enterprises.Scientific, factual and standard declaration of import and export goods is an important assessment standard for enterprise credit management.The elements of the 2022 version of the 'Catalogue of Standard Declarations' (hereinafter referred to as the 'Catalogue') are based on the principles of science and rationality, taking into account the needs of facilitating enterprise declaration and customs supervision. Declaration requirements for key tax numbers for imported alcohol in China.
1
Standard declaration of key commodities of imported alcoholic beverages
Involving standard reporting elements 8项
1. Product name (Chinese and foreign language names);
2. Whether malt brewing;
3. Alcohol concentration;
4. Malt concentration;
5. Packaging specifications;
6. Brand (name in Chinese or foreign language);
7. Production date;
8. GTIN code.
wine made from fresh grapes
Wine made from fresh grapes, in containers of less than 2 liters
Involving standard reporting elements 10项
1. Product name (Chinese and foreign language names);
2. Import method (processing in the original liquid area, processing outside the original liquid area, original bottle with brand, domestic OEM);
3. Alcohol concentration;
4. Level;
5. Year (no year for declarations without a year);
6. Production area (minimum production area name in Chinese and foreign languages);
7. Name of the winery (in Chinese and foreign languages);
8. Grape varieties (names in Chinese and foreign languages);
9. Packaging specifications (packaging specifications × number of units per item, liter/barrel or liter/container tank);
10. Brand (name in Chinese or foreign language).
1. Product name (Chinese and foreign language names);
2. Raw materials;
3. Alcohol concentration;
4. Import method (processing in the original liquid area, processing outside the original liquid area, original bottle with brand, domestic OEM);
5. Packaging specifications (packaging specifications × number of units per item, liter/barrel or liter/container tank);
6. Brand (name in Chinese or foreign language);
7. Production area (minimum production area name in Chinese and foreign languages);
8. Aged years;
9. The use of wine barrels;
10. GTIN code.
2
error-prone elements
Important Tax Numbers for Imported Alcohol
Error-prone elements of standardized declaration
1. Whether malt brewing:Commodities under 2203 should be filled in 'Malt Brewing';
2. Alcohol concentration:Refers to the alcohol concentration of the commodity by volume, using '%vol'express;
3. Packaging Specifications:Refers to the individual packaging methods and specifications of the goods, Such as '750ml/bottle × 12 bottles/carton''1000 liters/barrel' or '2000 liters/container filling';
4
GTIN code (added in 2022)
That is, the barcode of the commodity, which should be declared according to the facts GTIN code on the smallest retail packaging of the product, consisting of 8, 12, 13, and 14 digits, and should comply with the global standard (ISO15459 or GB12904), If the product has no GTIN code, fill in as 'no GTIN';
5
Import method
There are two ways of importing wine: importing the original wine in a leather container and importing the original bottle of wine after it has been filled in a bottle.
First, the imported wine stock solution is reprocessed, there are two processing methods: processing in the comprehensive bonded area and processing after leaving the comprehensive bonded area, that is, if the raw liquid is imported, it should be reported as 'processing in the original liquid area' or 'processing outside the original liquid area'; The second is that the original bottle is imported, and the trademark has been determined and the trademark has not been determined at the time of import.(Small standard import and no fixed trademark brand), there are two situations in which the trademark and brand need to be re-assigned in China, that is, if the original bottle is imported, it should be reported as 'original bottle has a brand' or 'domestic labelled brand';
6. Year:wine making grape harvest year, the bottling year of the non-wine;
7. Grape varieties:Chinese and foreign names of the main grape varieties used to make wine, such as For the blending of multiple grape varieties, fill in the two main grape varieties and indicate the blending.
8
Aged years (added in 2022)
Whiskey liquor needs to be bottled after aging and storage. Indicates age before bottling, the year is not the year of production (for example, the Chivas Scotch whisky whose label shows '12' should be filled in '12 years'); if the aging time is not marked on the wine label, you can fill in 'not marked '
9
Cask use (added in 2022)
The whisky liquid will be stored in barrels, and the front label or the back label will indicate what kind of barrel ageing (Bourbon barrels, Sherry barrels, etc.), or several kinds of barrel aging (for example, declare wheat barrels). Karen Blue Diamond Whiskey, which is stored in Spanish and American oak sherry casks, should be filled with 'double sherry casks'); if it is not reflected on the front label or the back label, you can fill in 'Not marked '