Question 2: What do you mean by the nature of exemption? In one of the customs declarations, the customs exempted some goods from duty, while levied tariffs on other goods. If your goods need to pay customs duties, you usually fill in the general tax.
Question 3: What is the nature of exemption corresponding to the free import and export of other trade modes? Free import and export just do not need to receive and pay foreign exchange, but need to pay taxes normally. The nature of tax exemption is "general taxation".
Question 4: What is the difference between the exemption from inspection and the duty-free nature in the customs declaration form? Tax-free nature, such as 10 1 general tax 299 other statutory 789 encouraged projects 799 free funds and so on.
Tax exemption: free of charge, special circumstances, taxation according to regulations, etc.
Question 5: What is the duty-free nature of the following trade methods? Returned goods: If the export goods of general trade are transported back into the country in the original state within one year from the date of export due to quality or specifications (the supervision mode code is "456 1"), import duties will not be levied after being confirmed by the customs.
Maintenance import: declare maintenance expenses and provide maintenance contracts. The customs will levy import link tax on the repair fee according to the tax number of the original goods.
The export of sample advertising products is taxed according to the actual value, but it is not refundable. The import amount of sample advertisements is exempt from customs duties and value-added tax, while the import amount is relatively large.
Advertising Sample A: Import and export advertising samples of enterprises with import and export rights (code: 30 10).
Sample advertisement B: Sample advertisement for import and export of enterprises (units) without import and export rights (code: 3039).
Temporary import and export: taxpayers who pay a deposit equivalent to the tax payable or provide other guarantees to the customs when entering or leaving the country may be transported out of the country or into the country within 6 months from the date of entry and exit without paying customs duties; Upon the application of the taxpayer, the customs may, according to the provisions of the General Administration of Customs, extend the time limit for re-shipment out of the country or into the country.
Other import and export free goods: refers to goods or samples donated by others without paying foreign exchange. Imported goods are still subject to customs duties and value-added tax.
Question 6: [No.:55872] What does the duty-free nature in the customs declaration mean? How to fill it out? A: Hello. The "duty-free nature" in the customs declaration refers to the nature of the customs' management of tax reduction and exemption for import and export goods. The "tax-free nature" column of customs business documents such as customs declaration forms should be filled in according to the tax-free nature indicated in the "Certificate of Tax Exemption for Import and Export Goods" issued by the customs, or the corresponding abbreviation or code of tax-free nature should be selected according to the actual situation.
Question 7: How to fill in the exemption nature of 10 in the customs declaration needs to be analyzed and determined. The following table shows the corresponding relationship between several main record numbers, transaction methods and exemption nature, from which the exemption nature can be judged. I can provide you with reference.
Question 8: There is something called duty-free on the customs declaration form. How to judge whether it is a general tax or a general exemption? The nature of exemption from customs declaration is that the import consignee needs to fill in according to the nature of the imported goods in order to apply for customs declaration.
Tax exemption refers to the declaration of special goods or non-special circumstances, such as exhibits on display, or special goods, such as high-tech products, which can be filled in as "tax exemption" with the "import tax exemption certificate".
The goods imported by general trade do not fill in the tax exemption, but check whether the import needs to pay customs duties according to HS code.
According to HS: 5802.3090, the result is that the goods are declared as general trade imports and need to pay 10% import tariff and 17% value-added tax.
Question 9: What import and export goods are exempt from the nature of "other legal" repair items, such as temporary import and export returned goods, direct return without compensation, etc.
Question 10: how to fill in the tax-free nature and trade mode in the customs declaration form and fill in the general tax? There is no trade method in the customs declaration form, and the trade method is FOB.