In recent years, more and more consumers purchase imported goods through cross-border e-commerce platforms. So how do imported goods clear customs through cross-border e-commerce channels, and what are the relevant precautions? Here we will explain it for you.

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Main customs clearance process

After the consumer purchases imported goods on the cross-border e-commerce platform, there are generally three steps: ①The enterprise transmits the "three orders" information (including electronic order, electronic waybill and electronic payment information) to the customs and declares to the customs the "People’s Republic of China" Customs Cross-border E-commerce Retail Import and Export Commodities Declaration List (referred to as the "Declaration List"); ②Customs releases after supervision; ③Enterprises ship and distribute the goods released by the customs, and consumers receive the package and complete the receipt. As shown in the figure below Show:

Hongde International Freight focuses on international freight export transportation services: international shipping, international air transportation, international express delivery, and recent international shipping discounts.

Import commodity declaration

After consumers have completed the purchase of goods and before the declaration of imported goods, cross-border e-commerce platform companies or domestic agents of cross-border e-commerce companies, payment companies, and logistics companies respectively go through international trade "single window" or cross-border e-commerce customs clearance services The platform transmits relevant electronic orders, electronic waybills, and electronic payment information to the customs. When importing goods are declared, the domestic agent of the cross-border e-commerce enterprise or the customs declaration enterprise entrusted by it shall declare the "Declaration List" to the customs based on the information of the "three orders" (based on: "Announcement on the Supervision of Cross-border E-commerce Retail Import and Export Commodities" 》(Article 6 and Article 8 of the Announcement No. 194 of the General Administration of Customs in 2018)

Customs clearance supervision

The customs relies on the information system to realize the automatic comparison between the "three orders" information and the "Declaration List". Under normal circumstances, the standardized and completed "Declaration List" will be released after quick review by the customs to achieve "second-level customs clearance". For parts that are determined to be at risk through the risk model, they can only be released after customs document review and commodity inspection.

Parcel delivery sign

For imported goods released under customs supervision, enterprises can carry out packaged truck distribution at the customs clearance port, and the main customs clearance process for imported goods ends. After the consumer receives the imported goods, he completes the receipt.

The overall customs clearance process for cross-border e-commerce retail imported goods is relatively convenient and fast. Here, I will release some things that you need to pay attention to in conjunction with the customs clearance process, and I will give you a few thoughtful "tips".

Tips1 Focus on the scope of imported goods

Commodities declared to be imported through cross-border e-commerce channels must meet the scope of the "Cross-border E-commerce Retail Import Commodities List". Commodities outside the scope of the list cannot be imported through cross-border e-commerce channels. (Based on: "Announcement on Adjusting and Expanding the List of Cross-border E-commerce Retail Import Commodities" (Ministry of Finance Announcement No. 96 of 2019)

Tips2 Pay attention to the amount of tax guarantee

Cross-border e-commerce retail imported goods are supervised by the model of "release on guarantee". If the company's sales volume grows rapidly in a short period of time, there may be insufficient corporate guarantees, resulting in the inability to declare the "Declaration List" to the customs normally. Cross-border e-commerce platform companies, logistics companies, or declaring companies can evaluate the guarantee amount in advance and submit a full and effective tax guarantee to the customs in time. (According to: Article 16 of the "Announcement on the Supervision of Cross-border E-commerce Retail Import and Export Commodities" (Announcement No. 194, 2018 of the General Administration of Customs)

Tips 3 pay attention to the time limit for product returns

If cross-border e-commerce retail imported goods are returned, the returning enterprise shall apply to the customs within 30 days from the release date of the "Declaration List", and deliver the returned goods to the original customs supervision operation within 45 days from the release date of the "Declaration List" Location, former special customs supervision area or bonded logistics center (Type B). When the logistics pressure is high, companies that have a demand for product return must reasonably arrange the application and logistics delivery time for related matters. (According to: Article 3 of the "Announcement on Supervision Matters Concerning the Return of Cross-border E-commerce Retail Imported Goods" (General Administration of Customs Announcement No. 45, 2020))

Tips 4 pay attention to import limit requirements

The single transaction limit for cross-border e-commerce retail imported goods is RMB 5,000, and the annual transaction limit is RMB 26,000. When the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and there is only one item under the order, it can be imported from the cross-border e-commerce retail channel, and the full tariff and import link value-added are levied according to the goods tax rate. Tax, consumption tax, the transaction amount is included in the annual transaction total; if the annual transaction total exceeds the annual transaction limit, it shall be managed as general trade.

For imported goods that do not meet the above-mentioned cross-border e-commerce retail import limit management requirements, they will not be able to go through customs clearance procedures through cross-border e-commerce channels, especially direct-purchase imported goods that exceed the limit and need to be returned after they reach the customs supervision site. Processing, increase the company's logistics costs. In order to reduce the occurrence of the above situation, companies can remind consumers to check the usage of annual transaction limits in advance before selling products. (According to: "Notice on Improving the Tax Policies for Cross-border E-commerce Retail Imports" (Caiguanshui No. 49, 2018))

Tips 5 Pay attention to the report of promotional products

Before the promotion of imported goods, cross-border e-commerce companies should report the type, quantity, price, and promotion time of the goods to the on-site customs supervision department of the place where they operate, so that the customs can grasp the promotion situation of the enterprise in a timely manner and effectively implement supervision.