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How to operate the sample export declaration process

by:VIPUTRANS     2020-09-04
Sample export declaration mode:


1. General trade declaration and export
2. Customs declaration and export of samples and advertisements
3. Non-customs clearance express export


1. General trade declaration and export


This business model is generally used when charging customers for sample fees. This model directly operates samples as normal export goods, and can apply for tax refund after export.


When adopting this mode, it should be noted that if a foreign trade enterprise does not obtain a sample purchase invoice, it is not recommended to use the import and export finance and taxation mode. Because there is no purchase invoice to apply for tax refund or tax exemption, you cannot enjoy tax refund or tax exemption after exporting directly according to general trade, and can only be regarded as tax for domestic sales.


2. Customs declaration and export of sample advertising products


This model was originally called Sample Advertisement A. The General Administration of Customs Announcement 2016 No. 37 changed the supervision method to Sample Advertisement Products and cancelled the supervision method of Sample Advertisement B


Sample advertising products, the supervision method code is '3010', the full name is 'import and export sample advertising products'. Refers to the import and export sample advertisements of units with the right to import and export


This model is only applicable to companies with import and export rights, regardless of whether they receive foreign exchange. For companies that do not have import and export rights, if they want to export samples, they can only use the entrusted mode to declare in general trade or directly use the non-customs declaration express mode.


For samples that are declared for export according to the sample and advertising products, if the sample fee is charged to the customer, you can confirm the export income and apply for a tax refund; you can also go directly to the sales cost, and the value-added tax is exempt; if it is provided to the customer for free, the sales are directly confirmed Expense and declare tax exemption. When confirming the sales expenses, it is necessary to pay attention to the income obtained when the settlement is settled as the sales adjustment income cost.


3. Non-customs clearance express export


Non-customs declaration express export refers to the export declaration (centralized declaration) by the express company, that is, the customs information does not show the exporting company. According to the Announcement No. 2016 19 of the General Administration of Customs, since June 1, 2016, goods valued at 5,000 yuan (excluding transportation, insurance, and miscellaneous expenses) and below (for license control, export tax rebates and exports are required (Except for foreign exchange receipt or import payment) The goods can be delivered directly by non-customs declaration express. (In practice, this type of model still uses the previous value of less than US$600 and weight of less than 60 kg)
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