I just shared with you some customs declaration procedures for imported red wine. Let me share with you the work and details that need to be prepared before importing red wine, hoping to help traders:
In China, the import procedures and market management regulations of imported wine such as red wine and wine are complicated. Generally speaking, it is suggested that it is best to entrust domestic enterprises with import wine business qualifications and import and export business rights. In China, the procedures and market regulations for importing red wine and wine are relatively complicated, so it is generally recommended to entrust or cooperate with enterprises with import and export qualifications/rights.
I. Wine import procedures: I. Wine import procedures:
Cost accounting: cost accounting:
Current tax rate for imported bottled wine:
Tariff: 14% (tariff: cif ×14%);
Tariff: 14% (tariff: cif x14%);
VAT: 17% (VAT: (CIF+ tariff) ×17%);
VAT: 17% (VAT: (CIF+tariff amount) x17%);
Consumption tax: 10% (consumption tax: [(CIF+ tariff)/(1~10%)] ×10%).
Consumption tax: 10% (consumption tax: [(CIF+tariff amount)/(1~10%)] x10%).
The taxes collected shall be paid in RMB. The tax collected shall be paid to CNY.
Other import costs: Other costs:
The total cost of imported goods shall be the sum of the following six items.
The total cost of imported goods should be the sum of the following six items.
1. RMB cost = foreign exchange quotation x foreign exchange RMB exchange rate of the day.
First, CNY price cost = foreign exchange ×CNY exchange rate.
2. Freight+insurance (charged according to the modes of transportation in different countries and regions)
Second, freight+insurance (charged according to different countries and regions)
Three. Customs duties and value-added tax (charged according to customs duties and national tax rates)
Iii. Customs duties and value-added tax (according to customs and national tax rates)
4. Fees for handling import approvals and Chinese labels (not all commodities)
4. Handling import approval documents and Chinese label fees (not all goods)
Intransitive verb bank settlement fee
Six, the bank settlement fee
Preparation of materials before customs clearance: customs clearance documents prepares:
Submit Chinese label processing materials; Submit Chinese label information;
Imported wine trading enterprises prepare the following declaration documents according to the General Standard for Food Labeling in China and relevant regulations, and apply after receiving the form from the local inspection and quarantine bureau: imported wine trading enterprises apply according to the General Standard for Food Labeling in China and relevant regulations of the following documents. Documents, to the local commodity inspection and quarantine bureau, fill in the application form:
1, label inspection supervision record form (application); 1, Inspection Management Label Filing Form (Application);
2. Original sample pictures of foreign language labels (data before and after labels). 2. Foreign labels of original samples (label pictures);
3. Translation of original labels in foreign languages (information before and after labels); 3. Translation of foreign language labels (front and back labels);
4. Chinese trademark design proofs (front and back label materials); 4. Chinese trademark design (front and back marks);
5. Certificate of origin of wine; 5. Certificate of origin;
6. Business license and telephone number of China distributor; 6. Business license and telephone number of China Company;
7. The name of the foreign manufacturer company; 7. Name of foreign manufacturer company;
8. Wine samples (usually 3 bottles per bottle, sometimes more bottles will be taken as needed); 8. Wine samples (usually three per bottle, sometimes more according to requirements);
9. Other materials required by the Accreditation Department of the State Commodity Inspection Bureau. 9. Other documents required by the State Commodity Inspection Bureau.
After the above information is complete, the goods shall be reported to the local commodity inspection bureau for review and filing after the customs declaration is completed, or the Chinese label shall be pre-filed in an institution recognized by the commodity inspection bureau before the arrival. The above information is ready to apply to the customs. Before the goods arrive, they should be filed with the local commodity inspection bureau or marked in Chinese in the certification body of the commodity inspection bureau.
Explanation of Chinese name of wine:
The Chinese names of wines must not be the same. However, if the Chinese name of the declaration is duplicate, another name is needed. Chinese names of wines cannot be the same. When the declared names are the same, they must be changed to another name.
Suggestion: Propose:
Determination of Chinese names of imported wines: Chinese names of imported wines
1, named after grape variety name or manufacturer name, named after grape Chinese name or manufacturer name;
1, the name can be the same as the grape variety or the name of the manufacturer.
2. Named after the place of origin and its Chinese translation;
2. The name can be the same as the Chinese name of the place of origin.
3. Named after a brand, generally for the corresponding pronunciation between Chinese and foreign languages, named after transliterated Chinese characters.
3. The name can be the same as the transliteration Chinese name of the brand, so that their pronunciation corresponds.
Handle the business license of imported wine in China; Business license for imported wine;
Enterprises in China should not only go through the formalities of industry and commerce, taxation, etc. if they want to engage in imported wine business. Among them, what is necessary for a general business enterprise also includes the liquor business qualification within the registered business scope, that is, it should have the Import Liquor Business License and the Hygiene License. In addition, you need to go through the following formalities in the relevant departments: China companies engaged in imported wine business should not only have industrial and commercial and tax procedures, but also have imported wine business licenses and hygiene licenses. In addition, you need to go through the following procedures in relevant departments:
Obtain the Registration Form for Foreign Trade Operators from the local foreign trade department, and obtain the foreign trade qualification only after filing and registration. A foreign trade operator shall, within 30 days, go through the formalities required to carry out foreign trade business at the local customs, inspection and quarantine, foreign exchange, taxation and other departments with the registration form stamped with the seal of filing and registration.
If the enterprise does not meet the above conditions, it is recommended to entrust a professional institution with relevant import wine business qualifications to handle import procedures, which can save a lot of trouble. If the above conditions are not met, the enterprise may authorize a qualified wine import agent to handle the import formalities.
Customs clearance procedures for imported wine:
The procedures for importing wine are quite complicated. The procedure for importing wine is rather troublesome.
Main flow: goods arrive in Hong Kong->; Inspection->; Customs declaration->; Pay taxes-> Customs inspection of goods-> Release-> Sampling or sample delivery by the inspection and quarantine bureau-> Test samples and check Chinese labels-> Issue a health certificate (goods can only be sold in the domestic market after obtaining this health certificate). (* Note: Some special economic zones or ports require goods to be inspected and filed in Chinese before they can be declared). (* Note: Some special economic zones or ports require goods to be inspected and put on record with Chinese labels before customs declaration).
The importer shall provide the health certificate of the origin of the imported liquor. Imported liquor (excluding duty-free imported liquor) should be marked in Chinese according to China's General Standards for Food Labeling and related regulations. The port imported food hygiene quality supervision and inspection institutions shall affix the "Imported Food Hygiene Supervision and Inspection Mark" to those who pass the supervision and inspection, and issue a hygiene certificate (original and copy). Those who fail to pass the supervision and inspection are not allowed to import. The customs shall release the imported goods with the license issued by the foreign trade department (if necessary) and the release notice issued by the port imported food hygiene supervision and inspection agency after taxation. 1, agency contract, sales contract, invoice and packing list in triplicate.
1, agency contract, sales contract, invoice and packing list in triplicate.
2. Chinese label, electronic original label and original label translation. (or Chinese label pre-filing certificate);
2. Chinese label and electronic version of the original label, original label translation document (or certificate of Chinese label preparation document);
3. Official health certificate (or free sales certificate or health certificate), certificate of origin, and description of the ingredients of the manufacturer in the exporting country. Letter of commitment, power of attorney, etc. Of the exporting country.
3. Official health certificate (or free sales certificate or health certificate) of the exporting country, certificate of origin, manufacturer structure, commitment letter of origin and authorization letter, etc.
4, fumigation certificate, no wooden packaging statement;
4. Fumigation certificate, stating that there is no wood in the package;
5. Ocean/air bill of lading.
5. Ocean/air bill of lading.
6. Documents required by other port management departments.
6, other documents required by the port management agencies.
The procedure for import to the shore is to declare the goods after inspection and then inspect the goods. If the goods fail to pass the inspection, they will be rejected and returned. When the goods arrive at the port, they should be declared for inspection first, then applied to the customs, and finally inspected. If the goods fail to pass the commodity inspection, they will be returned.
Commodity inspection should check the declared goods in the goods supervision area: whether the packaging meets the standards and whether the Chinese registered trademark is complete. In addition, we should also review the cargo documents, including the health immunization certificate, certificate of origin, quality guarantee and so on issued by the exporting country. For "tray" packaged wine, if wooden trays are used, the "fumigation certificate" issued by the exporting country must also be audited.
Commodity inspectors need to check the declared commodities in the supervision area as follows: whether the packaging meets the standards and whether the registered trademark in China is complete. In addition, review the documents of the goods, including the health immunization certificate, certificate of origin and quality certificate issued by the exporting country. If the packaging material is made of wood, the "fumigation certificate" issued by the exporter must also be examined.
Commodity inspection shall conduct spot checks on commodities. Generally, sampling inspection is carried out according to one thousandth of the total cargo. Check whether it meets the national hygiene standards for imported food, and keep the remaining sampling samples. If the commodity inspection finds that the quality of the goods does not meet the domestic standards, they are not allowed to be sold in the domestic market and must be returned or destroyed. Commodity inspectors need to conduct spot checks, usually one thousandth of the goods. Check whether the goods meet the hygiene standards of imported food, and keep the remaining random samples. If the commodity inspector finds that the commodity does not meet the national standards, the commodity will not be allowed to be sold in the domestic market and will be returned or destroyed.
Commodity inspection should also carry out quality inspection and Chinese label audit on products, whether the packaging quality meets the standards, whether the production date is marked strictly in accordance with domestic standards, whether the nutritional ingredients or ingredients are correctly marked, and whether the Chinese label meets the standards. In addition, it is necessary to review the cargo documents, including the health certificate, certificate of origin, certificate of composition analysis, etc. issued by the exporting country. For wooden packaging, it is also necessary to review the "fumigation certificate" issued by the exporting country. If the Chinese label is unqualified, or the content of the Chinese label is inconsistent with the physical composition, it will be returned or destroyed. After the commodity inspection, the customs shall declare and pay taxes. The procedure is the same as other imported goods. Customs assessors should pay attention to the authenticity of the CIF declaration of imported wine. We must prepare some convincing materials to avoid the distrust of the customs and the pricing of the customs (of course, it will be much higher than the original declared price), which will lead to increased costs. After commodity inspection, you can declare and pay taxes to the customs. The procedure is the same as other imported goods. The price auditor will check the authenticity of the CIF price of imported wine. Therefore, we must prepare some convincing materials to prevent the customs from setting its own price without trust (of course, it will be much higher than the declared price), and it will increase the cost.