On March 24th, the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China jointly issued the Notice on cross-border electronic commerce's Retail Import Tax Policy (No.20 1618), announcing that China will implement cross-border electronic commerce's retail (B2C) import tax policy from April 8th, 2016.
The above-mentioned new policies have significantly reduced the tax advantages of cross-border e-commerce, which may cause some consumer demand to flood into channels such as human flesh purchasing and informal direct mail in the short term.
In order to cooperate with the implementation of the new tax policy of cross-border e-commerce retail import, two new customs announcements have been issued one after another:
1, strictly check the luggage purchased by human flesh: the unqualified luggage will be deducted!
Announcement No.2016 of the General Administration of Customs (Announcement on Matters Related to Temporary Storage of Passengers' Baggage)
According to the Customs Law of the People's Republic of China, the Measures of the People's Republic of China on the Supervision of Inbound and Outbound Passengers' Luggage and Articles (Order No.9 of the General Administration of Customs) and other regulations, the relevant matters concerning the temporary suspension of passengers' luggage and articles by the Customs are hereby announced as follows:
1. In any of the following circumstances, the customs shall temporarily refuse to release the luggage and articles carried by passengers into or out of the country:
(1) The passenger cannot pay the duty on imported articles on the spot;
(2) Inbound and outbound articles fall within the scope of license management, but passengers cannot submit them on the spot;
(3) The inbound and outbound articles exceed the reasonable quantity for their own use, and the goods declaration formalities or other customs formalities should be handled according to the regulations, but they have not yet been handled;
(4) There are doubts about the attributes and contents of inbound and outbound articles, which need to be identified, identified and verified by the relevant competent authorities;
(5) Other luggage and articles that will not be released temporarily according to regulations.
Luggage and articles not released by the customs for the time being may be temporarily stored.
The above-mentioned temporarily closed articles do not include articles that should be detained by the customs according to law.
2. In case of any of the following circumstances, the customs may require the passengers to go through the return formalities on the spot, or hand them over to the relevant professional institutions for handling, and the expenses thus incurred shall be borne by the passengers.
(1) Flammable and explosive;
(2) Toxic;
(three) fresh, perishable, easy to fail, etc., which are not suitable for long-term storage;
(four) other circumstances that cannot be stored or are not suitable for storage.
3. For the temporary storage of luggage and articles that have not been released for the time being, the customs shall issue the Temporary Storage Voucher of the People's Republic of China and the Customs of China (hereinafter referred to as the Voucher) to the passengers, and the passengers shall sign it after verification.
Four, the goods handed over to the customs for temporary storage are defective, damaged, etc., and the customs officers at the scene shall indicate them on the Voucher, which shall be signed by the passengers for confirmation. For valuables or suspected cultural relics, the customs can confirm them by taking photos and sealing them.
5. When the passengers go through the formalities of picking up articles, they shall submit the original Voucher to the customs and show their valid entry and exit certificates. Where a passenger entrusts another person to handle the formalities of picking up articles on his behalf, the entrusted agent shall submit the original Voucher, the written power of attorney issued by the passenger himself, a copy of the passenger's valid entry and exit documents, and show the agent's valid identity documents to the customs.
Six, the customs temporarily refused to release the goods within three months from the date of temporary storage, passengers should complete the customs formalities. If the goods are not handled within the time limit, the customs shall handle the goods according to law. The time required for identification, appraisal and verification by the relevant competent authorities is not included in the temporary storage time.
Seven, this announcement shall come into force as of June 20 16 1 day.
2. Block the postal express channel
Many people in the industry have judged that the purpose of launching the new express mail system by the customs is likely to strengthen the supervision of these commodities, and the relevant departments are bound to increase supervision and spot checks to improve the sampling rate.
Announcement No.2016 of the General Administration of Customs (Announcement on Issues Related to Launching the New Express Customs Clearance System)
In order to standardize the customs supervision of inbound and outbound express mail, increase the application of information technology, improve the efficiency of customs clearance, and facilitate the customs clearance of inbound and outbound express mail, the General Administration of Customs has decided to officially launch the new version of the express mail clearance management system (hereinafter referred to as the new express mail system) from June 20 16, and stop using the customs declaration function in the original express mail clearance management system at the same time. The relevant matters are hereby announced as follows:
1. The new express mail system is applicable to the customs declaration of documents (hereinafter referred to as Class A express mail), personal articles (hereinafter referred to as Class B express mail) and low-value goods (hereinafter referred to as Class C express mail). Among them:
Class A express mail refers to documents, documents, bills and materials that have no commercial value (except those that should be taxed according to laws, administrative regulations and relevant state regulations).
Class B express mail refers to articles for personal use collected or delivered by the domestic consignor (natural person) (except luggage and articles separately transported by passengers).
Class C express refers to goods with a value of less than 5,000 yuan (excluding transportation, insurance and miscellaneous fees) (except for export tax rebate, export foreign exchange collection or import foreign exchange payment, which are related to license control).
2. When declaring class A express mail, the express operator shall submit the declaration form for class A express mail (see Annex for the format), the general waybill (copy) and other documents required by the customs.
When the B-class express is declared, the express operator shall submit the declaration form for B-class express (see Annex for details), the waybill for each inbound and outbound express, the photocopy of the ID card of the recipient or sender of the inbound express and other documents required by the customs. The limit, limit value, tax collection and management of class B express mail shall comply with the relevant provisions of the General Administration of Customs on postal entry and exit of personal articles.
At the time of customs declaration for Class C express, the express operator shall submit the declaration form for Class C express (see Annex for the format), the power of attorney for customs declaration or the agreement for customs declaration, the waybill, invoice and other documents required by the customs for each inbound and outbound express, and pay taxes according to the provisions on inbound and outbound goods. The supervision mode of inbound and outbound class C express mail is "general trade" or "sample advertisement A", the nature of tax exemption is "general taxation", and the way of tax reduction and exemption is "taxation according to regulations".
If the courier operator submits a copy (photocopy) in accordance with the above provisions, the customs may require the courier operator to provide the original for verification.
3. Other goods and articles entering or leaving the country through express mail channels shall go through customs formalities in accordance with the existing customs regulations on inbound and outbound goods and articles.
4. As of the date of implementation of this announcement, Articles 10, 11, 12 and 13 of the Measures of the People's Republic of China on the Supervision of Inbound and Outbound Express Mail (promulgated by OrderNo. 104 of the General Administration of Customs and amended byNo. 147 andNo. 198) are suspended; The Notice of the General Administration of Customs on the declaration standard of KJ3 express mail and the supervision of personal articles entering and leaving the country through express mail channels (Announcement No.39 of the General Administration of Customs in 2009) and the Announcement of the General Administration of Customs on Adjusting the Declaration Contents of the Entry and Exit Express Mail of the People's Republic of China and China (Announcement No.4 20 10/20 of the General Administration of Customs) shall be abolished at the same time.
This will inevitably increase the risk of Haitao purchasing being taxed!
What is "self-use, reasonable"?
According to Announcement No.54 of the General Administration of Customs of the People's Republic of China No.20 20 10/0:
If the total value of imported articles for personal use obtained abroad by inbound resident passengers is less than 5,000 yuan (including 5,000 yuan), the customs will release them duty-free, and the single variety is limited to personal use and reasonable quantity, but tobacco, alcoholic products and 20 kinds of commodities that should be taxed according to the state regulations shall be handled separately.
For articles imported for personal use exceeding 5,000 yuan, if they are really for personal use after examination by the customs, the customs will only levy taxes on the articles imported for personal use in excess, and fully levy taxes on undivided single articles.
In fact, local customs have reminded many times before that the articles carried by passengers in and out of the country should be in a "reasonable amount for their own use".
This time, the General Administration of Customs once again issued a document reaffirming this spirit, but also clarified many implementation details, which will facilitate local implementation.
At the moment when the new tax policy of cross-border e-commerce retail import is released, the General Administration of Customs reiterates the above requirements, which can also be regarded as a signal to crack down on Haitao purchasing.
It is rumored that when some people arrived at the airport at 5: 30 in the morning, the customs staff were at work. The "no declaration channel" is closed, and everyone must go through the "declaration channel" to check the machine, even if they only have handbags in their hands.
As long as the famous bags and watches are swept out, they basically can't run away, and they will also be transferred to the checked baggage for inspection. And even if many things don't have tags, the customs will deduct them as long as they are new and valuable.
Especially bags and watches, never take them. Once it is found by the airport customs, you will lose all your interest and interest.
As soon as this move comes out, the risk and cost of Haitao purchasing can be described as getting higher and higher! Can Haitao, which costs money, trouble and trouble, still win the favor of hands-chopping people people?
This manuscript is provided by Fujian Free Trade Zone Observation Micro Signal.
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