Under The New Tax Reform Policy: Customs Issued Civilized Cross-Border Electricity Supplier Regulatory Rules

The General Administration of Customs issued a Bulletin No. 26.

retail

Commodity related regulatory matters.

The Customs General Administration said that the new cross-border electricity supplier regulation rules apply to e-commerce enterprises and individuals to realize retail import and export commodity trading through e-commerce platform.

The notice pointed out that before the declaration of retail e-commerce of retail e-commerce, e-commerce enterprises or e-commerce trading platform enterprises, payment enterprises, and logistics enterprises should pmit the paction, payment and payment to the customs through the cross border e-commerce clearance service platform (hereinafter referred to as the service platform) respectively.

Equal electronic information.

The entry-exit express operator and postal enterprise can be entrusted by the electronic commerce enterprise and the payment enterprise to pmit the paction, payment and other electronic information to the customs under the premise that the written promise has the corresponding legal responsibility for the authenticity of the pmission data.

Meanwhile, today, the Ministry of finance, the development and Reform Commission, the Ministry of industry and information technology, the Ministry of agriculture, the Ministry of Commerce, the General Administration of customs, the State Administration of Taxation, the General Administration of quality supervision and quarantine, the General Administration of food and drug administration, the border control office and the cipher Bureau jointly announced the list of cross-border electronic commerce retail import commodities. 11

The tariff division pointed out that in order to avoid industrial raw materials and other commodities through cross-border e-commerce retail

Channel entry, disrupting the normal trade order, and facilitating routine collection and operation, and implementing the inventory management of cross border e-commerce import and export tax policies.

This is also a continuation of the previous "collection of postal tax" personal use regulations.

The Customs General Administration No. 26 announcements are as follows:

Announcement No. twenty-sixth of the General Administration of Customs (announcement on regulatory matters relating to cross border e-commerce retail import and export commodities) 2016

In order to do a good job in supervising the import and export commodities of cross-border e-commerce and promote healthy and orderly development of e-commerce, according to the relevant provisions of the Customs Law and the relevant state policies, and the Circular of the Ministry of finance, the General Administration of customs, the State Administration of Taxation on tax policies on retail import of cross border e-commerce (fiscal customs [2016] 18), and the 11 ministries of the Ministry of finance about the announcement of the list of retail import commodities for cross-border e-commerce (No. fortieth 2016), the relevant customs supervision issues are hereby announced as follows:

I. scope of application

(1) e-commerce enterprises and individuals can realize the retail import and export commodity trading through e-commerce platform, and pmit relevant electronic data according to the customs requirements. They will be subject to customs supervision according to this announcement.

Two, enterprise management

(two) enterprises participating in cross border e-commerce business shall submit the following materials to the local customs in advance:

1. copy of the business license of the enterprise legal person;

2. copy of the copy of the organization code certificate (which is not required to be registered by the unified social credit code).

3. the registration form of the enterprise includes the code of enterprise organization or the unified social credit code, the Chinese name, the business registration address, the business license registration number, the legal representative (person in charge), the identity document type, the identity document number, the customs contact, the mobile phone, the fixed telephone, the cross border e-commerce website address, etc.

If an enterprise submits copies according to the provisions of the preceding paragraph, it shall submit the original documents to the Customs at the same time.

If a customs declaration service is required, registration shall be carried out according to the relevant regulations of the Customs on the registration and registration management of the customs declaration unit.

Three. Customs clearance management

(three) before the declaration of retail import commodities for cross-border e-commerce, e-commerce enterprises or e-commerce trading platform enterprises, payment enterprises and logistics enterprises should pmit electronic information such as paction, payment, logistics, etc. through the cross border e-commerce clearance service platform (hereinafter referred to as the service platform) respectively.

The entry-exit express operator and postal enterprise can be entrusted by the electronic commerce enterprise and the payment enterprise to pmit the electronic information such as paction and payment to the customs under the premise that the written promise has the corresponding legal responsibility for the authenticity of the pmission data.

(four) before the declaration of retail export commodities for cross-border e-commerce, e-commerce enterprises or their agents and logistics enterprises should pmit electronic information such as pactions, receipts and logistics through customs service platform respectively.

(five) e-commerce enterprises or their agents should submit the declaration list of People's Republic of China customs cross-border e-commerce retail import and export commodities (hereinafter referred to as "declaration list"), and export procedures shall be handled in the form of "checklist, summary and declaration", and import shall adopt "checklist and nuclear release" for customs declaration procedures.

The declaration list and the People's Republic of China customs entry (exit) cargo declaration form have the same legal effect, and the relevant data filling requirements are detailed in Annex 1 and Annex 2.

(six) electronic commerce enterprises shall verify the identity information of individuals who purchase cross-border e-commerce retail import commodities, and provide the customs with valid information of identity authenticated by the competent department of the state.

If the identity information of the subscribers cannot be provided or cannot be verified, the subscribers and the payers shall be the same person.

(seven) after the export of retail commodities for cross-border e-commerce, the electronic commerce enterprises or their agents should be postponed to the first working day before the 10 day of each month (the 10 day of the month is legal holidays or the statutory rest days). The list of twelfth months should be completed before the last working day of the month. The declaration list of customs clearance last month (December for the month) will be merged according to the list of the first consignee, the same pport mode, the same delivery country, the same exit port, and the 10 customs commodity codes, the same reporting and measurement unit and the same coin rule, together with the list form and form the customs declaration declaration of the People's Republic of China customs to declare to the customs.

(eight) in addition to special circumstances, the declaration list and the customs declaration for import and export goods of People's Republic of China customs shall be declared through paperless operation.

The revision or cancellation of the declaration list shall be carried out in accordance with the customs "customs declaration for import and export" of the People's Republic of China customs, or the relevant provisions should be revoked.

Four. Tax collection and Administration

(nine) according to the relevant provisions of the Circular of the Ministry of finance, the General Administration of customs, the State Administration of Taxation on the tax policy on retail import of cross border e-commerce (fiscal customs [2016] 18), cross border e-commerce retail import commodities are subject to customs duties and import value-added tax, consumption tax and customs value, which are the actual paction prices, including retail prices, freight rates and insurance premiums.

(ten) the order is the taxpayer.

An e-commerce enterprise registered with the customs, an e-commerce trading platform enterprise or a logistics enterprise shall act as the collection and payment agent of the tax to perform the duty of paying taxes on behalf of the customs.

(eleven) the collecting and paying agent shall declare the key elements of tax collection and administration of the retail commodities, such as commodity names, specifications, models, tariff codes, actual paction prices and related expenses, to the customs.

The declared currency of cross border e-commerce retail import commodities is RMB.

(twelve) in order to identify and classify the retail import commodities of cross border e-commerce, customs may request the collection and payment agents to make supplementary declaration in accordance with relevant regulations.

(thirteen) the customs collects taxes on the retail import commodities of cross border e-commerce retail that meet the regulatory requirements, and the collection and payment agent shall submit full and effective tax guarantee to the customs according to law.

No refund or repair is required within 30 days after the release of the customs. The collection and payment agent shall pay the customs formalities within thirty-first to forty-fifth days after the release.

Five, logistics monitoring

(fourteen) the supervision places for cross-border e-commerce retail import and export commodities must comply with the relevant regulations of the customs.

The supervision place operators and warehousing enterprises shall establish a computer management system that meets the requirements of customs supervision, and exchange electronic data according to the customs requirements.

(fifteen) the inspection and release of retail import and export commodities for cross border e-commerce should be implemented in the regulatory places.

(sixteen) when the customs implements the inspection, the e-commerce enterprise or its agent, the operator of the supervision place, and the warehousing enterprise shall provide convenience in accordance with the relevant provisions and cooperate with the Customs for inspection.

(seventeen) if an e-commerce enterprise or its agent, logistics enterprise, supervision place operator or warehousing enterprise finds suspected violations or smuggling activities, it shall report the customs in time.

Six, return management

(eighteen) in the retail import mode of cross border e-commerce, an e-commerce enterprise or its agent is allowed to apply for a refund. The returned goods should be pported to the original regulatory place within 30 days from the date of the customs release, the corresponding tax shall not be levied, and the annual cumulative paction amount of the individual shall be adjusted.

Under the cross border e-commerce retail export mode, the returned commodities are handled according to the current regulations.

Seven, other matters

(nineteen) e-commerce enterprises registered on the customs, e-commerce trading platform enterprises, payment enterprises and logistics enterprises should be subject to subsequent customs management.

(twenty) the meaning of the terms in this announcement:

"Enterprises involved in cross border e-commerce business" refer to e-commerce enterprises involved in cross-border e-commerce business, e-commerce trading platform enterprises, payment enterprises, logistics enterprises, etc.

"E-commerce enterprise" refers to the enterprise that develops cross-border e-commerce by building or utilizing the third party e-commerce platform.

"E-commerce trading platform enterprise" refers to the platform providing enterprises with e-commerce to import, export, trade, pay and distribute services.

"E-commerce customs clearance service platform" refers to the platform built by electronic ports to realize data exchange and information sharing between enterprises, customs and related management departments.

(twenty-one) to engage in cross border e-commerce retail import business in bonded mode, it shall be carried out within the special customs supervision area and bonded logistics center (B type).

This notice shall come into effect on April 8, 2016, and the time of implementation shall be subject to the time when the customs accepts the declaration list, and the unfinished matters shall be handled according to the existing customs regulations.

From the date of implementation of this announcement, the General Administration of Customs announced that No. fifty-sixth of 2014 will be abolished at the same time.

Notice hereby.