Customs clearance
| Core file | Requests and common problem handling |
|---|---|
| Commercial invoice/packing list | The value and quantity of goods should be consistent with the contract, and vague descriptions such as "parts" should be avoided |
| Bill of lading（B/L） | Check that the consignee, the notifying party and the customs declaration are consistent, and the telex release bill of lading must be stamped with the original seal |
| Certificate of origin | FORM E/FTA should be matched with HS code, and preferential tax rates should be filed in advance |
| Supervisory document | Such as mechanical and electrical certificate (import), export license (sensitive items) must be within the validity period |
Commodity pre-classification: Disputed goods (such as multi-functional equipment) apply for the pre-classification Decision in advance (3-5 working days) to avoid changing the order after declaration.
Tax calculation：
Import tariff = CIF price x tariff rate
VAT = (CIF price + duty) x 13%
Consumption tax = (taxable consumer goods only, such as cosmetics) (CIF price + duty) ÷ (1 - consumption tax rate) × consumption tax rate
