《國(guó)際貿(mào)易實(shí)務(wù)與操作》Chapter 9

國(guó)際貿(mào)易實(shí)務(wù)與操作

InternationalTradePracticeandOperation1Chapter9GoingthroughCustomsTeachingObjectivesDiscusscustomssupervisionovergeneralimportsandexports.DescribetheChinesecustomsclearanceprocedure.Outlinethedeclarationformalitiesandcustomsrequirements.Describethecustomsrequirementsconcerningdutypayment.Statetheclassificationofgoods.IntroduceEUcustomsdeclaration.2Section1GeneralImport&ExportGoods

andCustomsSupervisionProcedure1.GeneralImportorExportGoodsGeneralimportorexportgoodsreferto:goodscanstaywithinorbeyondtheterritoryforeveraftertheimportorexportdutypayablehasbeenfullypaidduringtheentryorexitstageandallcustomsformalitieshavebeenperformed.3Section1GeneralImport&ExportGoods

andCustomsSupervisionProcedure2．CharacteristicsofGeneralImportandExportGoodsPaytheimportorexportdutyinfullamountduringtheentryorexitprocess.Subjecttotherelevantnationalcontrolsystemconcerningtheinwardoroutwardgoods.Nomorecustomssupervisionafterrelease.Theimportorexportdutyreferstothecustomsduty,taxesandfeescollectedbythecustomsfortheimportorexportgoods.4Section1GeneralImport&ExportGoods

andCustomsSupervisionProcedure3.CustomsSupervisionProcedures:documentexamination,cargoinspection,dutycollection,releaseofgoods.CustomsSupervisionofGeneralGoods:Import:Startingwhenthegoodsentertheterritory,untilthepick-upofthegoods.Export:StartingwhenDeclarationismadetothecustoms,untilthegoodsareshippedoutoftheterritory.Siteofsupervision:mainlytheareaintheentryandexitportofgoods.5Section1GeneralImport&ExportGoods

andCustomsSupervisionProcedureForothergoods,forexample,thecustomsrequiresthatbondedgoodsberegisteredinadvance.After“release”ofthebondedgoods,therehastobeafollow-upstagetocompletetheverificationandcancellation.Verificationandcancellationmaybedoneattheplacewherethebondedoperation,forexample,thebondedfactory,insteadoftheentryorexitpoint.6Section2DeclaringtoCustoms1．Whomaymakedeclarationsandhow?

Theconsigneeorconsignorofimportorexportgoodsmaydeclaretothecustomshimselforentrustacustomsagencyservicetodeclaretothecustomsonhisbehalf.Boththeelectronicdeclarationformorwrittendeclarationformcanbeusedinthedeclarationprocedures,andbothareofidenticallegaleffect.7Section2DeclaringtoCustoms2．Timelimitsformakingdeclarations

Theconsigneeofimportgoodsorthecustomsagencyserviceshalldeclaretothecustomsofficeswithin14daysasofthedaywhendeclarationismadefortheentryofthetransportationmeans.

Theconsignorofexportgoodsorthecustomsagencyserviceshalldeclaretothecustomsafterthegoodsarriveatthecustodyareaofthecustomsbut24hoursbeforeloading.8Section2DeclaringtoCustoms3．SpecialdocumentforthedeclarationofcustomsagencyserviceIfacustomsagencyserviceisentrustedbytheconsigneeorconsignorofimportorexportgoodstodeclaretothecustomsinitsownnameorintheclient’sname,itshallpresenttothecustomsacertificateofentrustmentforcustomsdeclarationsignedbytheclientandgothroughtheprocedureswithinthescopeofauthorization.9Section2DeclaringtoCustoms4．SpecialDeclarationUpontheapprovalofthecustoms,declarationcanbemadeinadvance,butbeforethearrivalofimportgoodsorwithinthreedayspriortothearrivalofexportgoodsinthecustodyareaofthecustoms.Underspecialcircumstancesandupontheapprovalofthecustoms，theconsigneeorconsignorofimportorexportgoodsorthecustomsagencyservicemaygothroughtheprocedureofconsolidateddeclarationinthespecifiedcustomsofficewithinonemonthasofthedaywhendeclarationforentryofthetransportationmeansloadedwiththegoodsismade.10Section2DeclaringtoCustoms5．DocumentsUsedinDeclaration:(1)contract,(2)invoice,(3)packinglist,(4)listoffreight/cargomanifest,(5)billoflading/waybill,(6)certificateofentrustmentforcustomsdeclaration,(7)importorexportlicence,(8)manualforprocessingtradeandotherdocumentsrelatingtoimportandexportrequiredbythecustoms.11Section3CustomsDutyandPayment1.TariffRatesCustomsduty/tariffisataxleviedupongoodsastheycrossnationalboundaries,usuallybythegovernmentoftheimportingcountry.Theconsigneesofimportedgoods,theconsignorsofexportedgoodsandtheownersofinwardarticlesareobligatorycustomsdutypayers.Theyshallpaythedutyinthedesignatedbankwithin15daysasofthedaywhenthecustomsfillsinandissuesadutypaymentform.12Section3CustomsDutyandPaymentTheMFNrateappliestotheimportgoodsoriginatinginmembersoftheWTO,andtheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaabilateraltradeagreementthatcontainsclausesofreciprocalmost-favored-nationtreatment,andtheimportgoodswhoseplaceoforiginiswithintheterritoryofthePeople’sRepublicofChina.TheconventionaltariffrateappliestotheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaatradeagreementthatcontainsclausesofpreferentialduty.13Section3CustomsDutyandPaymentThepreferentialtariffrateappliestotheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaatradeagreementthatcontainsclausesofspecialpreferentialduty.Thegeneraltariffrateappliestotheimportgoodsnotoriginatingintheabove-mentionedcountriesandregionsandtheimportgoodswhoseplaceoforiginisunknown.Atariffquotaisaquantitativethreshold(quota)onimportsabovewhichahighertariffrateisapplied.Thelowertariffrateappliestoimportswithinthequota.

14Section3CustomsDutyandPaymentCase9-1

(Anti-dumpingCaseagainstLightersMadeinChina):

Facts:InSeptember2001,attherequestofsomeEuropeanlighterproducers,theEUbegantodraftregulationscreatingbarriersforChineselightercompaniesthatsoldcheapproducts.Theregulationprovidedthatimportedlightersunder2Eurosmustincludeanoperationlockfunctionforchildren.Thiswasclearlydesignedtotargetforeigncompaniesproducingcomparativelycheaplighters,includingagreatnumberoflighterfactoriesinChina’sWenzhoucity.Becausethesecompanieshadtopurchasethepatentforthelightersafetylockatahighcost,theywerelikelytolosetheircompetitivepowerintermsofprice.Issue:OnMay14,2002,theEuropeanFederationofLighterManufacturers(EFLM)allegedexportsofChinese-madelighterstotheEuropeanUnionviolatedanti-dumpinglaws.InJuneof2002,theEuropeanUnionannouncedthelaunchingofadumpinginvestigationagainstrefillablelightersfromChina.

Whatwouldbetheresult?15Section3CustomsDutyandPaymentResults:

EUinvestigatorsconcludedtheproductioncostinWenzhouisverylow.InOctoberof2002,theEUannouncedthatfivemajorlighterproducersfromWenzhouwereawardedthemarketeconomystatusastheyhadappliedfor.TheEFLMwithdrewitsanti-dumpingcounterclaimagainstChinese-madelightersonJuly14,2003.

IssuesforDiscussion:UScongressannouncedthatgoodsfromcountrieswhosecurrenciesarenotcorrectlyvaluedwouldlevyhightariffrates!16Section4CustomsValuationofImportsandExportsCustomsvaluationisacustomsprocedureappliedtodeterminethecustomsvalueofimportorexportgoodsforthepurposeofdutycollection.1.CustomsValuationofImportsThetransactionvalueofimportsreferstothetotalamountactuallypaidorpayablebythebuyertothesellerfortheimportswhensoldtothePeople’sRepublicofChina,adjustedinaccordancewiththerelevantprovisionsandincludingamountspaiddirectlyandindirectly.Thedutiablevalueofimportsshallbeexaminedanddeterminedbythecustomsonthebasisofthetransactionvalueofthegoods.

17Section4CustomsValuationofImportsandExportsIfthetransactionpricecannotbedeterminedordoesnotcomplywiththerelevantprovisions,thecustomsshallexamineanddeterminethedutiablevalueofsuchgoodsusingdifferentmethods:

thetransactionvalueofidenticalgoodsmethod;

thetransactionvalueofsimilargoodsmethod;

thedeductivevaluemethod;

thecomputedvaluemethod;and

thefall-backmethod.18Section4CustomsValuationofImportsandExports2.CustomsValuationofExportsThetransactionvalueofexportsmeansthetotalvaluecollectedbythesellerfromthebuyerdirectlyandindirectlyforthegoodswhensoldforexport.Wherethetransactionvalueofexportscannotbedetermined,thecustomsshallexamineanddeterminethedutiablevalueofsuchgoodswithvariousmethods,similartoimportedgoods.

19Section4CustomsValuationofImportsandExportsCase9-2(DutyExemptionorNot):DaimlerChryslerassembledthe1993and1994modelyearsofitstrucksatplantsinMexicoandimportedthemintoUS.AssemblyinvolvedsheetmetalcomponentssentfromtheUS,andsomeofthemunderwentpaintinginMexio.Underfederallaw,goodsthatareassembledabroadofU.S.-madepartscanbeimportedtarifffree.TheUSCustomsServiceleviedatariffonthetrucks,whichwassupportedbytheUSCourtofInternationalTradeonthegroundsthatafederalregulationstatesthat“paintingprimarilyintendedtoenhancetheappearanceofanarticleortoimpartdistinctivefeaturesorcharacteristics”isnotincidental.Issue:DaimlerChryslerfiledasuitintheU.S.CourtofInternationalTrade,challengingthelevy.ShouldthecourtruleinDaimlerChrysler’sfavor?Whyorwhynot?20Section5ClassificationofGoods1.HSCodeTheHarmonizedCommodityDescriptionandCodingSystem(HS)isamultipurposeinternationalproducttermdevelopedbytheWorldCustomsOrganization(WCO).Itcomprisesabout5,000commoditygroups,eachidentifiedbyasixdigitcode,arrangedinalegalandlogicalstructureandissupportedbywell-definedrulestoachieveuniformclassification.ChinaadoptedtheHSin1992.21Section5ClassificationofGoods2.ClassifyingGoodsTheconsigneeorconsignororhisagentshoulddeclarethename,specificationsandsizeofimportorexportgoodsinanaccuratemanner,andclassifythegoodsbydeterminingtheircorrespondingHScodeinaccordancewithlawsandregulationsandthecustomsrequirements.Thecustomswillexamineandverifythename,specifications,sizeandHScodeofimportorexportgoodsdeclaredbytheconsigneeorconsignororhisagent.

22Section5ClassificationofGoods3.Pre-classificationUnitsengagedinimportandexportbusinessthatareregisteredwiththecustomsmayapplyforpre-classificationforimportandexportgoodstotheregionalcustoms45dayspriortotheactualimportationorexportation.AndtheyshouldfillinandsubmittheApplicationFormoftheCustomsofthePeople’sRepublicofChinaforGoodsPre-classification.Theapplicationforpre-classificationshouldbefiledwiththeregionalcustomswherethegoodsaretobedeclared.23Section6EUCustomsDeclaration1.ImportDocumentationDeclarationsinwritingmustgenerallybemadeontheSingleAdministrativeDocument(SAD).Declarationscanalsobemadeelectronically.Thedocumentstoaccompanythedeclarationwilldependontheprocedurerequested.Inthedeclarationforreleaseforfreecirculation,thefollowingdocumentswillbeneeded:theinvoice,thevaluedeclaration,acertificateoforigin,animportauthorisationorlicence,anauthorisationorcertificateofauthenticitywhereafavorabletarifftreatmentbyreasonofthenatureortheend-useofthegoodsisrequested.24Section6EUCustomsDeclaration2.CustomsDeclarationThecustomsdeclarationmaybemadebyanypersonwhoisabletopresentthegoodsinquestiontocustoms,ortohavethempresentedtothecustomsauthority,togetherwiththenecessarydocuments.However,directorindirectrepresentationisalsopossible.Indirectrepresentationmeansthattherepresentativeactsinhisownnameonbehalfofanotherperson.Directrepresentationiswheretherepresentativeactsinthenameandonbehalfofanotherperson.UsuallythedeclarantmustbeestablishedintheCommunity,withsomeexceptionssuchasthedeclarationforthetransitor