Views: 0 Author: Site Editor Publish Time: 2025-09-08 Origin: Site
Recently, the 'China International Trade Single Window' system has added a reminder for export declarations with transaction mode EXW: 'The customs declarations with export transaction mode EXW must fill in the transportation and related expenses and insurance premiums before loading from domestic factories to the export locations within the People's Republic of China into the miscellaneous fee column.' In order to help enterprises accurately understand the regulations and apply for compliance, this article will introduce some precautions for declaration of transportation and related expenses and insurance premiums before loading of the export declaration form in the EXW transaction method.
1. Definition of taxable price of exported goods
According to Article 29 of the Tariff Law of the People's Republic of China, the taxable price of exported goods is determined based on the transaction price of the goods and the transportation and related expenses and insurance premiums before loading at the export location within the People's Republic of China.
It can be seen that the taxable price of export goods consists of three parts: the transaction price of the goods, the freight before loading at the export location, and the insurance premium (referred to as 'domestic section transportation premium'). It should be noted that if it is a FOB transaction method, the domestic period transportation premium has been included and there is no need to repeat the calculation.
2. The core points of EXW transaction method
EXW is the abbreviation of EX Work, and is an international trade term 'factory delivery'. It means that the seller delivers the prepared goods to the buyer or the designated freight forwarder at a designated location (such as a factory or warehouse). The designated location is not limited to the seller's location. EXW is a term that has the minimum liability and the lowest costs and risks to sellers. The relevant responsibilities are divided as follows:
The seller's main obligations : to package and mark the goods and bear relevant expenses (unless there is no need to package), and to hand over the goods that have not been loaded on the means of transportation at the designated delivery place within the agreed date or period, provide the buyer with information such as goods and commercial invoices owned by the seller, transportation safety requirements, and information required by the buyer to handle insurance, and assist the buyer in customs clearance.
The buyer's main obligations : pay the price of the goods and bear all costs and risks from receiving the goods from the seller's designated location to the final destination, including export customs clearance procedures, transportation, insurance, shipment costs of the goods from the factory to the port of departure, etc.
Price composition : From the meaning of terms and obligations of the buyer, the EXW transaction price does not include the costs incurred by the seller after delivery at designated locations such as factories, warehouses, factories, etc., nor does it include any loading costs.
In summary, under the EXW transaction method, the export transaction price does not include the domestic factory before loading the export location within the People's Republic of China.
For transportation, insurance and other expenses, the transaction price is not a taxable price. The above expenses must be declared separately and included in the export taxable price.
3. Precautions for declaration
ⅠDeclaration Responsibility
According to the EXW transaction method, the buyer is responsible for handling export customs clearance procedures and bears the transportation, insurance, loading costs of goods from the designated delivery place to the exit port. If the buyer does not have the qualification to declare export goods, he or she must also provide his or her client with certificates of transportation and related expenses and insurance premiums before loading at the domestic export location. The seller may assist the buyer in customs clearance according to the buyer's needs.
Ⅱ Application Operation Guide
According to the 'Specifications on Filling Form for Customs Import and Export Goods of the People's Republic of China', the requirements for filling out freight, premium and miscellaneous fees are as follows:
1. Freight: Fill in the transportation costs after loading of export goods to the export location in my country. That is, the transportation costs of domestic sections cannot be filled in this column.
2. Premium: Fill in the insurance fee after the export goods are shipped to the export location in my country and loaded. That is, domestic insurance costs cannot be filled in this column.
3. Miscellaneous fees: In addition to filling in the transaction price, the taxable price should be included or deducted in accordance with the relevant provisions of the Tariff Law of the People's Republic of China.
Since the domestic transportation premium of goods under the EXW transaction method must be included in the export taxable price, such expenses must be filled in in the 'Miscellaneous Fees' column. In addition, under the EXW transaction method, the transaction price does not include the loaded freight and premium. In order to reduce enterprise declaration errors, the system will put the freight and premium columns into dust.
4. Frequently Asked Questions
(1) Domestic sellers do not bear domestic section transportation premiums and assist in customs clearance procedures, do you need to fill in the miscellaneous fee column?
need. Under the EXW transaction method, the buyer is responsible for handling export customs clearance procedures and for the transportation, insurance, loading costs of the goods from the designated delivery place to the exit port. If the seller accepts the buyer's entrustment to go through customs clearance procedures, he or she shall require the buyer to provide certificates of transportation and related expenses and insurance premiums before loading at the domestic export location.
(II) Do export tariffs paid need to be declared?
unnecessary. According to Article 29 of the Tariff Law of the People's Republic of China (hereinafter referred to as the Tariff Law), export tariffs are not included in the taxable price.
Example description
A certain enterprise exports a batch of machinery and equipment, and the declared EXW transaction price is RMB 1 million, with domestic freight costs of RMB 5,000 and insurance premiums of RMB 1,000. The customs approved the export tariff rate of the commodity to be 5%, and the enterprise actually paid an export tariff of 50,300 yuan (taxed price of 1006,000 yuan × 5%).
(III) How to declare the transportation premium when it contains the fees loaded at the domestic export location?
According to Article 40, paragraph 2 of the 'Measures for the Customs of the People's Republic of China to determine the taxable price of imported and exported goods', the transportation and related expenses and insurance premiums of goods listed separately in the goods price are not included in the taxable price of exported goods. Therefore, if the enterprise can provide transportation after loading at the output location listed separately and its related expenses, insurance premiums or other objective and reasonable allocation basis, fill in the corresponding domestic section transportation premiums in the miscellaneous fee column.
Example description
A certain enterprise exports chemical raw materials, and the contract adopts EXW terms, of which the transaction price of EXW is 50,000 yuan, and the buyer actually pays the full freight fee of 1,000 yuan and the full insurance premium of 200 yuan. The company mistakenly filled in the miscellaneous fee column for 1,200 yuan to declare.
After verification, the shipping premium certificate provided by the buyer states that the international section freight is 900 yuan and the premium is 180 yuan. Therefore, the buyer actually paid the total freight 1,000 yuan, including 100 yuan in the domestic section + 900 yuan in the international section, and the actual total premium is 200 yuan in the domestic section + 180 yuan in the international section. If there are no other items that should be included in the taxable price, the miscellaneous fee column should be filled in 120 yuan (including domestic freight 100 yuan and insurance premium 20 yuan).
Accurate declaration of the domestic transportation premium for EXW export is a key link in determining the taxable price of export goods and the fulfillment of compliance obligations by enterprises. Exporting enterprises should deeply understand the EXW terminology and the connotation of the taxable price of goods, fill in the application strictly in accordance with the declaration standards, and properly preserve the relevant transaction, transportation and payment certificates. Customs will continue to optimize services to help enterprises smooth the path of compliant exports. If you have any questions, you can consult through the Customs 12360 hotline or the local customs.
Source: Huangpu Customs 12360 release | If there is any infringement, please contact us to delete it
