Since April 20, in accordance with the "Deepening the Party and State Institutional Reform Plan" work deployment, inspection and quarantine management duties and teams are assigned to the General Administration of Customs.
After the merger and inspection, the import and export business of recycled plastics will have an impact on waste plastics. How can industry enterprises comply with customs compliance?
In the future, it is estimated that China will import 5 million tons of recycled plastic granules and 2 million tons of high-grade recycled PET bottle tablets each year. With such a large import volume, how can industry companies comply with regulations and be legal?
1, registration, filing, inspection, identification
Recently, the General Administration of Customs, according to the "Decision of the General Administration of Customs on Amending Some Regulations", completely canceled the Customs Clearance of Entry/Exit Goods on June 1.
When importing goods involving statutory inspection and quarantine requirements, the original customs clearance code and number will not be filled in the document accompanying the customs declaration form.
Enterprises can declare to the customs through the 'single window' (including access to the 'single window' through the 'Internet Customs').
If you need to use the 'single window' to declare separately, the inspection interface or the customs declaration and inspection enterprise client declaration, the enterprise should fill in the inspection and quarantine number on the electronic receipt of the inspection in the document attached to the customs declaration form, and fill in the code 'A ' .
In the past, the registration or filing procedures handled by the two units in charge of the inspection became history, and 'one registration, one filing' was realized.
After the merger of customs and inspection and quarantine, the relevant inspection, appraisal and certification shall be undertaken by the Customs and Excise Department. It shall be beneficial to the import customs clearance process of the enterprise.
2. How do companies achieve compliance?
After the ban on waste, the industry changed from imported waste plastics to imported recycled plastic granules. Although it is a raw material and product on the production line, the customs of this industry have changed a lot. If the company does not understand the relevant content, Must be paralyzed, passive.
From a macro perspective
Imported waste plastics, the business management of recycled plastics involves many national supervision and management departments, the most closely related of which is customs and commodity inspection, mergers and customs, unified law enforcement, but its business has not changed. In addition, involving the Public Security Bureau, Industry and Commerce Bureau , the Ministry of Commerce, the State Administration of Foreign Exchange, the relevant laws and regulations of the tax bureau.
Does the Trade and Industry Bureau involve the import and export activities of enterprises over the scope of business?
The Ministry of Commerce deals with the issue of import and export trade control. Once a company imports goods that are prohibited from importing (such as waste plastics from living sources), it may be considered as smuggling, which is a violation.
The State Administration of Foreign Exchange determines the foreign exchange quota of enterprises, corporate tax refunds, whether foreign exchange receipts and payments meet the policy requirements.
The National Development and Reform Commission, the People's Bank of China, and the General Administration of Customs jointly signed the Memorandum of Understanding on the Implementation of Joint Disciplinary Measures against Customs and Trustworthy Enterprises, and issued the implementation. The import and export enterprises are 'one place is untrustworthy and limited everywhere'.
Microscopically
Is the classification accurate?
Enterprises want to return to a tax rate with low tax rate and no regulatory documents. In this case, it is normal for the customs to question it, and it will even become tax evasion, evasion, and evasion.
Before the reform, the import of waste plastics a total of five tax numbers, simple and clear; now recycled plastic pellets as a common commodity import, involving the relevant tax number in 39.01-39.14, each tax number has a number of sub-directories, so recycled plastic pellets The classification is particularly important. If the classification is unclear, it is suspected by the customs that recycled plastic pellets are easily identified as solid waste.
In addition, imported plastic pellets from different countries, because the tariffs are different, the tariffs are also inconsistent. For example, from ASEAN countries import tax number 3901.1000 polyethylene, the proportion of less than 0.94 and tax number 3901.2000 polyethylene, the proportion is greater than 0.94, does not enjoy 0 Tariff, but 6.5% tariff.
Is the unit price reasonable?
Is the price in line with international practice, is there a false report, false report? It is necessary for the enterprise to prove that its price is reasonable, and there is no such violation.
Customs nuclear price is the process of customs inspection to determine the duty-paid value of import and export goods. The Customs Law of the People's Republic of China stipulates: The duty-paid value of import and export goods shall be examined and determined by the Customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the duty-paid The price is assessed by the customs according to law.
Customs nuclear price is not customs pricing or customs price limit. It is the authenticity of the customs to question the declared price. After the customs price, the customer needs to provide some information, payment certificate, original invoice and other information to explain the reasonableness of the declared price to the customs. Authenticity. Customs accepts the declared price. If it is not proved, the customs will negotiate at the market price.
Is the origin correct?
Whether the certificate is true or not, is the declaration accurate, because it involves the tax rate.
Recycled plastic pellets are required to provide a certificate of origin when enjoying the MFN tariff rate, the agreed tax rate and the preferential tax rate. The countries where these preferential tax rates are applied have a clear list, and the company must clearly disclose the relevant tax rate when importing and ensure that the certificate of origin is true and effective. .
In summary, in the process of import clearance, enterprises are familiar with relevant laws and regulations. Whether it is waste plastics or recycled plastics, enterprises can create a good business environment to ensure healthy and orderly development of the industry.