Interpretation!How much does the company know about the additional declaration of shipping goods tra
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-04-15
Shipping is currently the largest proportion of my country's foreign trade.Maritime surcharges were originally used only to make up for the additional costs of the transporter, but in reality, there are many types, with a wide variety of categories, and the composition is becoming increasingly complicated.Some additional expenses are often affected by the import declaration of goods, and the imported consignee shall be borne by the imported consignee. According to the current regulations, the tax price of the goods shall be included.How to replenish these expenses, let's take a look at it.
1 Definition of shipping surcharge of sea transportation cargo transportation
Due to the various reasons of ships, goods, ports and other aspects, the carrier will increase a certain shipping cost in transportation. On the basis of maintaining the basic rate of fundamental rates, the carrier will make up for the loss of the loss and the additional additional additions.Surcharges, additional rate.
2 The category of common sea transportation surcharges
The most common surcharges include fuel surcharges, low -sulfur fuel surcharges, currency depreciation surcharges, dock loading and unloading fees, and generally include:
(1) surcharges derived from the characteristics of the goods, such as overweight, long, and large surcharges;
(2) A surcharges derived from transportation and port reasons, such as direct sailing surcharges, transit costs, port surcharges, etc.;
(3) Temporary surcharges, such as crowded surcharges, voyage surcharges, selection and unloading costs, changing unloading port surcharges, peak surcharges, etc.;
(4) Derivatives of other reasons, such as the imbalance of containers, safety surcharges, inland fuel surcharges, etc.
Customs reminder
There are many types of surcharges and names, and it will be accompanied by changes in the transportation situation to cancel or formulate new surcharges, and even different surcharges. It actually points to the same fee, such as low -sulfur fuel surcharges (LSS). It is also called global ships worldwideMore than 10 names such as fuel recovery surcharge, sulfur reduction fuel treatment fee, and low -sulfur green recovery fee.
3 Determine whether the transfer fee of transportation needs to be taxed
The taxation needs to meet the following conditions at the same time: first, it is related to transportation; the other is that it should be calculated until the goods arrived at the territory of the People's Republic of China before the input location; the third is the actual payment of the buyer or should be paid.
In addition, the time node is also very important. "Before unloading" is an important node that distinguish between various costs.The cost after unloading does not need to be declared.
If it is still unclear, you can submit an application for a price decision to the customs customs offices of various land.
4 How to replenish the reporting fee of transportation
Enterprises should actively declare to customs to avoid the risk of corresponding legal liability.
(1) Before the release of the goods.
Enterprises can take the initiative to apply to the customs. When applying for customs declaration form to the customs, the transport surcharge fee will be declared through the "Customs Supplement Application Management System" electronic supplementary declaration form.
(2) After the goods are released, the customs requires supplementary declarations.
The customs will notify the enterprise by sending the electronic instructions of the "Customs Supplement Approval Management System" to send a price review. The enterprise will declare the transport surcharges through the electronic supplementary declaration form of the system within 5 working days from the date of receiving the application electronic instructions.
(3) After the cargo is released, there is no customs review requirements.
In accordance with the relevant provisions of the "Announcement of the Customs Inspection Regulations of the People's Republic of China" and "Announcement of the General Administration of Customs on dealing with the active disclosure of tax -related violations" (announcement [announcement [2019] No. 161), it is reported to the customs through proactive disclosure.
1 Definition of shipping surcharge of sea transportation cargo transportation
Due to the various reasons of ships, goods, ports and other aspects, the carrier will increase a certain shipping cost in transportation. On the basis of maintaining the basic rate of fundamental rates, the carrier will make up for the loss of the loss and the additional additional additions.Surcharges, additional rate.
2 The category of common sea transportation surcharges
The most common surcharges include fuel surcharges, low -sulfur fuel surcharges, currency depreciation surcharges, dock loading and unloading fees, and generally include:
(1) surcharges derived from the characteristics of the goods, such as overweight, long, and large surcharges;
(2) A surcharges derived from transportation and port reasons, such as direct sailing surcharges, transit costs, port surcharges, etc.;
(3) Temporary surcharges, such as crowded surcharges, voyage surcharges, selection and unloading costs, changing unloading port surcharges, peak surcharges, etc.;
(4) Derivatives of other reasons, such as the imbalance of containers, safety surcharges, inland fuel surcharges, etc.
Customs reminder
There are many types of surcharges and names, and it will be accompanied by changes in the transportation situation to cancel or formulate new surcharges, and even different surcharges. It actually points to the same fee, such as low -sulfur fuel surcharges (LSS). It is also called global ships worldwideMore than 10 names such as fuel recovery surcharge, sulfur reduction fuel treatment fee, and low -sulfur green recovery fee.
3 Determine whether the transfer fee of transportation needs to be taxed
The taxation needs to meet the following conditions at the same time: first, it is related to transportation; the other is that it should be calculated until the goods arrived at the territory of the People's Republic of China before the input location; the third is the actual payment of the buyer or should be paid.
In addition, the time node is also very important. "Before unloading" is an important node that distinguish between various costs.The cost after unloading does not need to be declared.
If it is still unclear, you can submit an application for a price decision to the customs customs offices of various land.
4 How to replenish the reporting fee of transportation
Enterprises should actively declare to customs to avoid the risk of corresponding legal liability.
(1) Before the release of the goods.
Enterprises can take the initiative to apply to the customs. When applying for customs declaration form to the customs, the transport surcharge fee will be declared through the "Customs Supplement Application Management System" electronic supplementary declaration form.
(2) After the goods are released, the customs requires supplementary declarations.
The customs will notify the enterprise by sending the electronic instructions of the "Customs Supplement Approval Management System" to send a price review. The enterprise will declare the transport surcharges through the electronic supplementary declaration form of the system within 5 working days from the date of receiving the application electronic instructions.
(3) After the cargo is released, there is no customs review requirements.
In accordance with the relevant provisions of the "Announcement of the Customs Inspection Regulations of the People's Republic of China" and "Announcement of the General Administration of Customs on dealing with the active disclosure of tax -related violations" (announcement [announcement [2019] No. 161), it is reported to the customs through proactive disclosure.