Since April 20th, in accordance with the work plan of the “Deepening the Party and State Institutional Reform Planâ€, the inspection and quarantine management duties and teams have been assigned to the General Administration of Customs.
Now, more than a month has passed. After the merger and inspection, the import and export business of waste plastics and recycled plastics enterprises will have an impact. 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 laws?
1. Registration, filing, inspection, and identification are combined into one
A few days ago, the General Administration of Customs, according to the "Decision of the General Administration of Customs on Amending Certain Regulations", completely canceled the "Customs Clearance Form for Entry/Exit Goods" from 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 a “single window†(including access to “single window†through “Internet + Customsâ€).
If you need to use the “single window†to separate customs declaration, inspection interface or customs declaration, the enterprise should declare the inspection and quarantine number on the electronic receipt of the application and fill in the code “Aâ€. ".
In the past, the registration or filing procedures handled by the two units in charge of the inspections became history, and “one registration, one filing†was truly realized.
After the merger of customs and inspection and quarantine, the relevant customs inspection, appraisal and certification shall be undertaken by the Customs and Excise Department, and 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 have a deep understanding of the relevant content, it must be in a state of paralysis and passiveness.
From a macro perspective
The business management of imported waste plastics and recycled plastics involves many supervision and management departments of the state. The most closely related ones are customs and commodity inspection, mergers and acquisitions, and unified law enforcement, but their business has not changed. In addition, it involves relevant laws and regulations of the Public Security Bureau, the Industrial and Commercial Bureau, the Ministry of Commerce, the State Administration of Foreign Exchange, and the Taxation 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 and is a violation.
The State Administration of Foreign Exchange determines the foreign exchange quota of the enterprise, whether the enterprise tax refund, and the foreign exchange receipt and payment meet the policy requirements.
The National Development and Reform Commission, the People's Bank of China, the General Administration of Customs and other 33 departments 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 “have a letter of trust and are restricted everywhereâ€.
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, a total of 5 tax numbers for imported waste plastics were simple and clear; now recycled plastic pellets are imported as common commodities, involving the relevant tax numbers in 39.01-39.14. Each tax number has several 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 are imported from different countries, and the tariffs enjoyed by different tax numbers are also inconsistent. For example, importing tax number 3901.1000 polyethylene from ASEAN countries, the specific gravity is less than 0.94 and the tax number is 3901.2000 polyethylene, the proportion is greater than 0.94, which does not enjoy the 0 tariff, but the 6.5% tariff.
★ Is the unit price reasonable?
Whether the price is in line with international practice, is there any false report or false report? It is necessary for the enterprise to prove that its price is reasonable and there is no such violation.
The customs nuclear price is the process by which the customs examines and determines the duty-paid value of imported and exported goods. The Customs Law of the People's Republic of China stipulates that the customs 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 customs value will be 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. The customs accepts the declared price. If it is not proved, the customs will conduct consultations at the market price.
★ Is the origin correct?
Whether the certificate is true or not, and whether the declaration is accurate, because it involves the issue of high and low tax rates.
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. When importing, companies must clearly understand the relevant tax rates 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 jointly create a good business environment to ensure the healthy and orderly development of the industry.
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