Determine the customs value of import and export goods.
China Customs Valuation System is a customs valuation criterion for goods according to relevant laws and regulations of China.
The price mainly includes the following methods:
1. The CIF price of imported goods based on the transaction price approved by the customs is the duty-paid price. The transaction price has been approved by the customs.
If the examination fails to determine, the transaction price of the same or similar goods purchased in the same exporting country or region shall be used.
Based on; If it cannot be determined again, the wholesale price of the same or similar imported goods in the domestic market shall be deducted from the import tariff.
Taxes, other taxes on import links, and transportation, warehousing, operating expenses and profits after import shall be regarded as customs value.
2. For some special imported goods, such as machinery, means of transport or other goods shipped overseas for repair, when leaving the country.
If it is declared to the customs and transported out of the country within the time limit stipulated by the customs, the repair fee and material fee approved by the customs shall be used as taxes.
Price; For goods shipped overseas for processing, which have been declared to the customs at the time of leaving the country and re-transported into the country within the prescribed time limit, they shall be treated as follows
The cif price of the processed goods at the time of entry is the same as that of the original outbound goods or the same or similar goods at the time of entry.
The difference between cases shall be regarded as the dutiable price; Leased goods, including those imported with the approval of the customs.
The rent of the property is regarded as the customs value.
3. The dutiable price of export goods is the FOB price approved by the customs and sold abroad, with export tax deducted. Anyway,
The customs value determined by customs valuation can be used not only for tax calculation, but also as a basis for foreign trade statistics.
The calculation basis of price-based quota system or license system and the basis for collecting other taxes and fees in the import link
This is the customs basis for the import of basic used equipment. If you need second-hand equipment or rent some equipment, you can go to the charter network. The second-hand equipment and lease information of the charter network are very complete.
Net lease