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Knowledge! How should import and export tariffs
by：VIPUTRANS
2020-09-03
Tariff is a kind of tax levied on importers and exporters by customs established by the government when imported and exported goods pass through a country's customs. So how to calculate import and export tariffs?
1. Calculation of export duties
(1) Export tariff rate and provisional tariff rate
Whether export goods are exempt from tariffs and what tariff rates are applicable, you should first determine the tariff number of the goods, and then refer to the export tariff section in the 'Import and Export Tariff' according to the tariff number to find the tariff rate of the exported goods. Note: The tariff number of the same goods is fixed in the 'Import and Export Tariff', regardless of whether it is the import part or the export part, the same tariff number is required. According to the 'Regulations on Import and Export Tariffs', export tariffs are set at export tax rates, and according to the needs of the country's macro policy, temporary tax rates can be set for export goods.
Under normal circumstances, when there is a provisional tax rate, the enterprise should pay tariffs according to the provisional tax rate, that is, if there are both export tax rates and provisional tax rates, the provisional tax rate shall be used first; under special circumstances, the special tax rate column exists In terms of tax rate, tariff rate = provisional tax rate + special tariff rate.
[Case 1] For tin ore sand, after checking the export tax rules, the tax code is 26090000. In the export tax rules, the export tax rate of the goods is 50%, and the provisional tax rate is 20%. If tin ore is exported, the applicable export tariff rate is 20%.
(2) Duty-paid price of export duties
The 'Customs Valuation Measures' stipulates that the customs value of export goods shall be reviewed and determined by the customs on the basis of the transaction price of the goods, and shall include the freight and related expenses and insurance fees before the goods are shipped to the country or the domestic export location for loading. Among them: the transaction price of export goods refers to the total price that the seller should directly or indirectly collect from the buyer for the export goods when the goods are sold for export.
When calculating the duty-paid value of exported goods, the following taxes and expenses are not included in the duty-paid value of exported goods:
1. Export duty
2. The transportation and related expenses and insurance fees of the goods separately listed in the goods price after being transported to the domestic export point for loading.
From the above description, the customs duty-paid price includes domestic transportation and related expenses, but does not include overseas transportation and expenses, so it is different from CIF. Moreover, the export duty-paid price is also different from the FOB price, which includes export duties, while the duty-paid price does not include export duties.
[Case 2] Company A declares to the customs of B place to export 5 tickets of construction materials, the declared price is FOB loading place B, and it is transported by train, leaving the country from N place, and the transportation insurance fee for transportation from B place to N place is 370,000 Yuan, ask whether the fee is the tax basis for export duties.
[Analysis] Article 58 of the 'Customs Law', Article 26 of the 'Regulations on Import and Export Tariffs' and Article 42 of the 'Customs Price Evaluation Measures' all stipulate that the duty-paid value of exported goods should include the goods shipped to my country Transport costs and related costs and insurance premiums before loading at domestic export locations. For this reason, there is a prerequisite for shipping insurance premiums to be included in the duty-paid value, and shipping insurance premiums should occur 'before loading.' In this example, although company A departs from point N, it did not change or unload and reload after loading and shipping from point B. Therefore, the transportation cost from point B to point N is incurred after loading, not before loading It should not be included in the duty-paid price.
(3) Customs valuation of exported goods
Article 27 If the transaction price of export goods cannot be ascertained, the Customs shall, after understanding the relevant circumstances and conducting price negotiation with the taxpayer, estimate the duty-paid value of the goods in turn at the following prices:
1. The transaction price of the same goods exported to the same country or region at or about the same time as the goods;
2. The transaction price of similar goods exported to the same country or region at or about the same time as the goods;
3. The price calculated according to the sum of the following items: the cost of materials and parts, processing expenses, usual profits and general expenses of the same or similar goods produced in China, the transportation and related expenses and insurance premiums incurred in the country;
4. The price estimated in a reasonable way.
(4) Calculation of export duties
1. For the calculation of the export tariff determined by the transaction price, when the tax value of export goods is determined on the basis of the transaction price, if the export goods have tariffs:
Export tariff = FOB price of exported goods ÷ (1 + export tariff rate) × export tariff rate
Note: If there is a provisional tax rate, the provisional tax rate shall be used for calculation.
2. The calculation of export tariffs where the transaction price cannot be determined. When the transaction price of the export goods cannot be determined, the customs needs to determine the duty-paid value of the export goods by an evaluation method. The export tariffs are as follows:
Export tariff = Customs-approved value of export goods × export tariff rate
3. For the issue of export tariffs in processing trade, domestic enterprises adopt processing with supplied materials and processing with imported materials to carry out processing trade. When the processed products are exported, if they are subject to export tariffs according to the export tax rules, they need to be dealt with separately according to the situation:
Export products, such as products (finished products) that are all processed with imported materials, are not subject to export duties.
For export products, if part of the products are processed using imported materials (finished products), export duties shall be levied in accordance with the proportion approved by the customs.
4. The issue of export tariffs for exports to special customs supervision areas
2. Duty refund
According to the regulations, in one of the following circumstances, the taxpayer of import and export goods may, within 1 year from the date of payment of the tax, declare the reasons in writing, together with the original tax receipt, to apply for a tax refund to the customs.
(1) Due to customs miscollection and excessive tax payment;
(2) The imported goods approved by the customs to be exempted from inspection are found to be short-loaded after the duty is paid, and the customs has reviewed and approved it;
(3) Goods that have been subject to export duties have not been exported for some reason, and declared to be returned to the customs, which is verified by the customs.
For export goods for which export duties have been levied and import goods for which import duties have been levied, the customs duties shall also be refunded if they are re-transported into or out of the country in the original state due to the type or specification of the goods (not other reasons). The customs shall provide a written reply and notify the tax refund applicant within 30 days from the date of accepting the tax refund application. The “Customs Law” here emphasizes that “because of the type or specification of the goods, the goods are re-shipped into or out of the country in the original state.” If it is for other reasons and cannot be re-shipped in or out of the country in the original state, no tax refund is allowed.
1. Calculation of export duties
(1) Export tariff rate and provisional tariff rate
Whether export goods are exempt from tariffs and what tariff rates are applicable, you should first determine the tariff number of the goods, and then refer to the export tariff section in the 'Import and Export Tariff' according to the tariff number to find the tariff rate of the exported goods. Note: The tariff number of the same goods is fixed in the 'Import and Export Tariff', regardless of whether it is the import part or the export part, the same tariff number is required. According to the 'Regulations on Import and Export Tariffs', export tariffs are set at export tax rates, and according to the needs of the country's macro policy, temporary tax rates can be set for export goods.
Under normal circumstances, when there is a provisional tax rate, the enterprise should pay tariffs according to the provisional tax rate, that is, if there are both export tax rates and provisional tax rates, the provisional tax rate shall be used first; under special circumstances, the special tax rate column exists In terms of tax rate, tariff rate = provisional tax rate + special tariff rate.
[Case 1] For tin ore sand, after checking the export tax rules, the tax code is 26090000. In the export tax rules, the export tax rate of the goods is 50%, and the provisional tax rate is 20%. If tin ore is exported, the applicable export tariff rate is 20%.
(2) Duty-paid price of export duties
The 'Customs Valuation Measures' stipulates that the customs value of export goods shall be reviewed and determined by the customs on the basis of the transaction price of the goods, and shall include the freight and related expenses and insurance fees before the goods are shipped to the country or the domestic export location for loading. Among them: the transaction price of export goods refers to the total price that the seller should directly or indirectly collect from the buyer for the export goods when the goods are sold for export.
When calculating the duty-paid value of exported goods, the following taxes and expenses are not included in the duty-paid value of exported goods:
1. Export duty
2. The transportation and related expenses and insurance fees of the goods separately listed in the goods price after being transported to the domestic export point for loading.
From the above description, the customs duty-paid price includes domestic transportation and related expenses, but does not include overseas transportation and expenses, so it is different from CIF. Moreover, the export duty-paid price is also different from the FOB price, which includes export duties, while the duty-paid price does not include export duties.
[Case 2] Company A declares to the customs of B place to export 5 tickets of construction materials, the declared price is FOB loading place B, and it is transported by train, leaving the country from N place, and the transportation insurance fee for transportation from B place to N place is 370,000 Yuan, ask whether the fee is the tax basis for export duties.
[Analysis] Article 58 of the 'Customs Law', Article 26 of the 'Regulations on Import and Export Tariffs' and Article 42 of the 'Customs Price Evaluation Measures' all stipulate that the duty-paid value of exported goods should include the goods shipped to my country Transport costs and related costs and insurance premiums before loading at domestic export locations. For this reason, there is a prerequisite for shipping insurance premiums to be included in the duty-paid value, and shipping insurance premiums should occur 'before loading.' In this example, although company A departs from point N, it did not change or unload and reload after loading and shipping from point B. Therefore, the transportation cost from point B to point N is incurred after loading, not before loading It should not be included in the duty-paid price.
(3) Customs valuation of exported goods
Article 27 If the transaction price of export goods cannot be ascertained, the Customs shall, after understanding the relevant circumstances and conducting price negotiation with the taxpayer, estimate the duty-paid value of the goods in turn at the following prices:
1. The transaction price of the same goods exported to the same country or region at or about the same time as the goods;
2. The transaction price of similar goods exported to the same country or region at or about the same time as the goods;
3. The price calculated according to the sum of the following items: the cost of materials and parts, processing expenses, usual profits and general expenses of the same or similar goods produced in China, the transportation and related expenses and insurance premiums incurred in the country;
4. The price estimated in a reasonable way.
(4) Calculation of export duties
1. For the calculation of the export tariff determined by the transaction price, when the tax value of export goods is determined on the basis of the transaction price, if the export goods have tariffs:
Export tariff = FOB price of exported goods ÷ (1 + export tariff rate) × export tariff rate
Note: If there is a provisional tax rate, the provisional tax rate shall be used for calculation.
2. The calculation of export tariffs where the transaction price cannot be determined. When the transaction price of the export goods cannot be determined, the customs needs to determine the duty-paid value of the export goods by an evaluation method. The export tariffs are as follows:
Export tariff = Customs-approved value of export goods × export tariff rate
3. For the issue of export tariffs in processing trade, domestic enterprises adopt processing with supplied materials and processing with imported materials to carry out processing trade. When the processed products are exported, if they are subject to export tariffs according to the export tax rules, they need to be dealt with separately according to the situation:
Export products, such as products (finished products) that are all processed with imported materials, are not subject to export duties.
For export products, if part of the products are processed using imported materials (finished products), export duties shall be levied in accordance with the proportion approved by the customs.
4. The issue of export tariffs for exports to special customs supervision areas
2. Duty refund
According to the regulations, in one of the following circumstances, the taxpayer of import and export goods may, within 1 year from the date of payment of the tax, declare the reasons in writing, together with the original tax receipt, to apply for a tax refund to the customs.
(1) Due to customs miscollection and excessive tax payment;
(2) The imported goods approved by the customs to be exempted from inspection are found to be short-loaded after the duty is paid, and the customs has reviewed and approved it;
(3) Goods that have been subject to export duties have not been exported for some reason, and declared to be returned to the customs, which is verified by the customs.
For export goods for which export duties have been levied and import goods for which import duties have been levied, the customs duties shall also be refunded if they are re-transported into or out of the country in the original state due to the type or specification of the goods (not other reasons). The customs shall provide a written reply and notify the tax refund applicant within 30 days from the date of accepting the tax refund application. The “Customs Law” here emphasizes that “because of the type or specification of the goods, the goods are re-shipped into or out of the country in the original state.” If it is for other reasons and cannot be re-shipped in or out of the country in the original state, no tax refund is allowed.
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