上海海事大学国际物流Chapter 12 Customs Clearance

上海海事大学 高洁
Duty
Valuation
• Countries of World Trade Organization base product value on the value of the transaction (invoice). • For most countries, the value used is the “landed” value, or the CIF/CIP value, that is, the invoice value including packaging costs, transportation costs in the exporting country, international transportation costs and insurance costs. • Other countries, including the U.S. uses FCA or FAS value.
上海海事大学 高洁
2015年我国关税实施方案(进口关税)
• 协定税率:
1、对原产于韩国、印度、斯里兰卡、孟加拉和老挝的1891个税目商品实施亚太贸易协定税 率； 2、对原产于文莱、印度尼西亚、马来西亚、新加坡、泰国、菲律宾、越南、缅甸、老挝和 柬埔寨的部分税目商品实施中国-东盟自由贸易协定税率； 3、对原产于智利的7347个税目商品实施中国-智利自由贸易协定税率； 4、对原产于巴基斯坦的6546个税目商品实施中国-巴基斯坦自由贸易协定税率； 5、对原产于新西兰的7358个税目商品实施中国-新西兰自由贸易协定税率； 6、对原产于新加坡的2794个税目商品实施中国-新加坡自由贸易协定税率； 7、对原产于秘鲁的7124个税目商品实施中国-秘鲁自由贸易协定税率； 8、对原产于哥斯达黎加的7320个税目商品实施中国-哥斯达黎加自由贸易协定税率； 9、对原产于瑞士的7110个税目商品实施中国-瑞士自由贸易协定税率； 10、对原产于冰岛的7248个税目商品实施中国-冰岛自由贸易协定税率； 11、对原产于香港特别行政区且已制定优惠原产地标准的1812个税目商品实施零关税； 12、对原产于澳门特别行政区且已制定优惠原产地标准的1315个税目商品实施零关税； 13、对原产于台湾地区的622个税目商品实施海峡两岸经济合作框架协议货物贸易早期收获 计划协定税率。 上海海事大学 高洁
– The type of goods (rules of Classification) – The value of the goods (their valuation) – The country from which the goods originated (the rules of origin)
– A document listing all the possible Harmonized System classification categories, as well as their associated tariff rates for the different classes of countries. – http://www.qgtong.com/hgsz/#Menu=ChildMenu17 进口关税查询
上海海事大学 高洁
Duty
Rules of Origin
• The country of origin is the country in which the goods were made. It is determined through the Rules of Origin of Customs:
Βιβλιοθήκη Baidu
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上海海事大学 高洁
Duty
Dumping
• The strategy followed by some exporters to sell the products they are exporting at a price that is considered “too low” by the importing country’s Customs Office. • Depending on the importing country, the products’ price is considered too low when it is either below their manufacturing costs or below their “normal” wholesale price. • In cases of dumping, Customs can add an “anti-dumping” duty. • Customs can also use a “countervailing” duty (反补贴税) to tax products that the exporting government is found to have subsidized.
Chapter 12 Customs Clearance
Duty
• The tax an importer must pay to allow goods into a country, based upon a tariff schedule. • Three criteria to determine the tariff (also called the duty rate) to be charged on an imported product:
上海海事大学 高洁
Duty
Classification
• Products are classified using a worldwide coding scheme called the Harmonized Commodity Description and Coding System, or Harmonized System (HS) of Classification. • Each product has an HS code; the HS is updated annually by the World Customs Organization(WCO). • The HS Code uses up to 10 digits:
– Classification of an unfinished product is that of a finished product – The correct classification of a product made of different parts, each classified differently, is the one that gives it its “essential character” – If no classification is available, the correct classification is that of a product “most like it” – Containers of products are not classified separately (camera cases), unless they have a separate purpose, in which case they are classified separately
2015年我国关税实施方案(进口关税)
• 特惠税率:
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对原产于孟加拉国和老挝的部分商品实施亚太贸易协定项下特惠税率；
对原产于埃塞俄比亚、布隆迪、赤道几内亚、刚果（金）、吉布提、几内亚 、几内亚比绍、莱索托、马达加斯加、马拉维、马里、莫桑比克、南苏丹、 塞拉利昂、塞内加尔、苏丹、索马里、坦桑尼亚、乌干达、乍得、中非、阿 富汗、也门和瓦努阿图共24个国家的部分商品实施97%税目零关税特惠税率 ； 对原产于安哥拉、贝宁、多哥、厄立特里亚、科摩罗、利比里亚、卢旺达、 尼日尔、赞比亚、东帝汶、柬埔寨、缅甸、尼泊尔和萨摩亚共14个国家的部 分商品实施95%税目零关税特惠税率； 对原产于毛里塔尼亚和孟加拉国的部分商品实施60%税目零关税特惠税率。 http://www.qgtong.com/hgsz/ShowArticle.asp?ArticleID=44135 进口商品特惠税 目税率表
– First six digits of a product code are the “root” digits—they are the same for all countries – Last four digits are country-specific
上海海事大学 高洁
Duty
Harmonized System
上海海事大学 高洁
Duty
Valuation
• If Customs suspect incorrect valuation on invoice, it can:
– Use the Comparative Method: the value of goods is based on value of identical or similar goods imported into the country – Use the Deductive Method: the price at which identical or similar goods are sold within 90 days of importation – Use the Computed or Reconstructed Value Method: the value of goods determined by computing manufacturing costs of goods plus usual profit and expense – Use the Method of Last Resort: Customs officials determine the value in some arbitrary fashion
• System is divided into 21 sections logically determined by type of product and material. • Sections are divided into one or more chapters (totaling 97 chapters). • Golf shoes for children are classified as 6402.19.0590
我国 6402190010 6402190090
http://www.jsiq.net/ HS编码查询
Duty
Rules of Classification
• Importer and customs officers interpret classification according to a number of rules of classification:
– Substantial Transformation: the country of origin is the country where the most substantial transformation of a product takes place – Change in HS classification: the country of origin is the country where the last change in Harmonized System classification occurred.
• It is difficult to determine country of origin of a complex product.
上海海事大学 高洁
Duty
Tariffs
• An importing country usually manages its imports under a tariff system that is dubbed “N-column tariff system,'' with N, the number of columns, corresponding to the number of different classes of countries that the importing country considers. • Tariff Schedule(关税税率表)