According to customs statistics, by 2020, the total import and export volume of cross-border e-commerce in China will be 1.69 trillion yuan, an increase of 31 percent over 2019.1%。In 2020, the rapid development of cross-border e-commerce in China benefited from a series of favorable policies, with 22 countries“Silk Road e-commerce”Our cooperation has been deepened and the outcomes of bilateral cooperation have been delivered at a faster pace.46 new cross-border e-commerce comprehensive zones;Hold the Expo to attract global well-known brands to participate;Changes in the consumption channels of imported goods will promote the vigorous development of cross-border e-commerce imports with broad prospects!
The article details four common models of retail imports:
At present, the cross-border import business mainly has four customs clearance methods: CC(purchasing), BC(overseas shopping), BC(direct mail 9610) and BBC(bonded 1210)。
I.CC(Purchasing mode)
Direct mail refers to personal items mailed parcels and express (also known as personal items line mail, personal items direct mail), which should follow the principle of reasonable self-use to facilitate the use of personal items at home and abroad。For example, the common Chinese people in daily life send books, clothes and other items home from abroad through post offices or express companies, and help domestic relatives and friends buy some small gifts to send home, which are achieved in this way。This is called a Class B express, and you pay line tax。
From April 9, 2019，Import duties on imported goods have been adjusted: first，Adjust the tax rates in tax heading 1 and 2 from the current 15% and 25% to 13% and 20% respectively;second，Amend "Drugs" in Heading 1 to: for imported drugs prescribed by the State (currently including anti-cancer drugs and drugs for rare diseases)，The tariff rate was cut by 3%，It is taxed at the rate of goods duty。
This is a personal customs clearance, more suitable for individual buyers, overseas Taobao sellers, purchasing groups and forwarding companies。
With the introduction of the e-commerce Law in 2019, there have also been non-compliance with the purchasing model。
2, BC(Online shopping mode)
Warehouse management of overseas direct mail is in foreign countries，The production, procurement and management of all goods are strictly regulated by foreign laws，Overseas direct mail goods are purchased directly by overseas e-commerce websites，Sent back to China by e-commerce website，Due to the long distance of overseas direct mail transportation，The aging period is usually 3 to 15 days，There are problems with the quality of the goods，Difficult to return。
Since the implementation of the E-commerce law in 2019, BC(Overseas online shopping model) has tended to be marginalized, and many Taobao sellers are looking for new ways to buy globally。
3.BC(Type 9610 Direct Mail)
“Direct mail”Pattern also known as“Import by direct purchase”mode，It refers to the consumer after placing an order and paying on an e-commerce platform，On the other hand, the electronic platform will pack the goods in the overseas warehouse by order classification，On the other hand, the goods will be transported in bulk to the domestic port of handling the enterprise record，At the same time, the order, payment order, logistics order and other data generated by the consumer's order and payment are sent to the customs system for customs clearance;Adopt cross-border e-commerce model，Like a bonded stock，Eliminates most of the pre-processing required for general trade;After system clearance is completed，After the package went through the X-ray machine，Then sent and received by domestic express。
According to Announcement No. 194 of the General Administration of Customs in 2018，When cross-border e-commerce retail goods are imported，The domestic agents of cross-border e-commerce enterprises or their entrusted customs declaration enterprises shall submit the Declaration List of Cross-border E-commerce Retail Import and Export Commodities of the Customs of the People's Republic of China.，And in accordance with the requirements of the People's Republic of China Customs Cross-border E-commerce import and export commodities Declaration List。Therefore, 1210 and 9610 do not require a consolidated declaration。
Cross-border e-commerce platform enterprises or cross-border e-commerce domestic agents, payment enterprises and logistics enterprises shall respectively pass international trade before the declaration of imported retail goods“Single window”Or cross-border e-commerce customs clearance service platform, transfer transactions, payment, logistics and other electronic information to the customs, and be responsible for its authenticity。Postal and entry-exit express operators may accept the entrustment of cross-border e-commerce platform enterprises or cross-border e-commerce enterprises, and transmit electronic information such as transactions and payments to the customs on the premise of undertaking corresponding legal responsibilities。
4.BBC(1210 bonded mode)
The bonded stock mode refers to the first batch of goods imported into the domestic bonded warehouse，Customs declaration and inspection in bonded mode，Eliminates many of the pre-processing required for general trade，Low entry barrier，Convenient and fast;Consumers in the bonded warehouse after the order payment，The e-commerce platform generates the corresponding order, payment, logistics and other data，Send to the customs system for declaration，After customs clearance，The bonded warehouse packages the goods according to the order，Express to the consignee，Buy-and-take (except in some pilot areas) and resale by buyers are not allowed。
In recent years, the state has given strong policy support to cross-border e-commerce imports。
Due to the continuous adjustment of the national e-commerce policy, the current CC(purchasing) model and the local direct mail logistics (overseas Amoy) model have gradually withdrawn from the stage of e-commerce, and the state has given more encouragement and support to the legal and compliant cross-border e-commerce model of BC direct mail (9610) and BBC Bonded warehouse (1210)。
Comparison of online purchase bonded (1210) and direct purchase import (9610) :
Cross-border e-commerce import customs clearance process。
In general, cross-border ERP is required to complete the docking of customs, logistics and payment。
What is Cross-border ERP？
Cross-border ERP means that on the basis of the overall function of ERP, combined with the characteristics of cross-border import industry, it increases the docking with customs/cross-border public service platform, payment interface, logistics bonded warehouse WMS, etc., to realize the functions of ERP one-click submission of three orders, customs review and declaration。Basic functions include: product setting, channel distribution, electronic platform docking, warehouse management, financial management, order summary, data analysis, etc。Its main characteristics are: cross-border e-commerce tax rate setting, order segmentation, cross-border supply chain docking and so on。
What is the three-in-one process？
1) Order Statement:
Through ERP, cross-border e-commerce customs clearance service platform is connected, and cross-border merchants or cross-border platforms push order information to the regulatory authorities through ERP。
2), declaration of payment:
Connect with payment enterprises through ERP system, push orders, and push payment information to regulatory authorities through cross-border e-commerce customs clearance service platform。
3), declare freight:
Through the docking with the logistics enterprise ERP, the logistics information is passed to the regulatory authorities through the cross-border e-commerce customs clearance service platform。
4) List Statement:
Warehouse/logistics enterprises push orders, goods, payment, logistics and other related information to regulators through the cross-border e-commerce customs clearance service platform。
5), three single groups:
Through the customs and customs declaration information for data comparison, will“Three orders”The information is returned to the cross-border ERP system, after the audit is passed, the information will be returned to the cross-border ERP system, the logistics information will be fed back to the cross-border mall, and consumers can further understand the declaration progress。
The customs system will check the information to determine whether to release it according to the following rules。
Order, payment, logistics single-phase matching。
E-commerce platform, e-commerce enterprise record information is true and effective。
The name and ID card number of the purchaser are matched。
订购人的年度采购额<=¥26,000 yuan。
单笔订单的实际付款金额<=¥5000。
Correct calculation of order price, withholding tax, actual payment amount, etc. (5% error allowed)。
The actual payment amount of the order is consistent with the payment amount of the payment order, payer information, etc。
Import goods customs clearance process BBC(bonded warehouse) model。
Step 1: Establish a branch office in China。
Registered domestic companies and customs records for domestic sales business, and each cross-border pilot city has its own public cross-border e-commerce platform for enterprises to register and record。
Step 2: Customs filing。
1, e-commerce enterprises/electronic platform for enterprise record and commodity record, by the customs/commodity inspection for pre-tax deposit approval, after approval, the record can be completed。
2, is the e-commerce enterprises to sign the selection of payment companies, complete the docking of e-commerce enterprises, bonded warehouses, customs, payment companies, domestic express delivery systems。
3.E-commerce enterprises/e-commerce platforms to send samples (legal inspection goods entering the bonded area for the first time) and inspection reports issued by the customs/commodity inspection。
Preshipment treatment
1. The customs declaration provided by the e-commerce platform to the customs broker shall be shipped from overseas to the domestic port。
2, the goods in the bonded warehouse transfer, enter the bonded area declaration, customs/commodity inspection and release。
3. Goods are put on shelves and consumers place orders。
Consignment clearance
oneThe e-commerce platform notifies the third-party payment company to submit the payment order to the customs clearance service platform of each customs area。
2.The e-commerce platform will submit consumer orders to the customs clearance service platform of each customs area。
3.The e-commerce platform notifies the third-party customs clearance company (bonded warehouse) of the order information to be cleared。
4.The customs clearance service platform will conduct preliminary verification of the payment order, order, logistics order and list, and submit it to the business system of the customs, inspection, tax and foreign exchange management departments after passing。
5.After the customs verification result is obtained by the customs clearance service platform (pass/fail), the customs clearance result is sent back toActing for customs clearance companies;If passed, the agent of the customs clearance company to carry out subsequent packaging, customs clearance and other operations。
6.Customs orders, logistics orders, payment orders, lists are compared, after the review is passed, e-commerce enterprises entrust logistics companies to pack goods, paste orders, and send them directly to consumers through the domestic express system。