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How to Achieve Perfect in Customs Declaration and Freight Declaration

As part of the dutiable value of imported goods, transportation and its related costs are very important in the declaration of customs declaration items. In order to avoid “stepping on thunder” due to unfamiliarity with policies and regulations, the editor has sorted out some points about freight declaration, so that We will combine with the “Customs of the People’s Republic of China Customs Declaration Form for Import and Export” (hereinafter referred to as “Customs Declaration Form”) No. 27 (transaction method), No. 28 (freight fee) and No. 30 (miscellaneous fees) To meet the requirements of the following ten requirements, it is guaranteed that your freight declaration will be “perfect”

The transaction method must be accurate
According to the requirements of the “Customs Declaration Form Filling Specification”, there are 7 types of transaction methods that can be filled in: CIF, C&F, FOB, C&I, market price, advance position, EXW. The common ones are CIF, C&F, FOB, EXW. Among them, CIF (Cost Insurance and Freight) cost plus insurance and freight, C&F (Cost and Freight) cost plus freight are two transaction methods, and the freight is paid by the seller. FOB (Free On Board) ) The freight shall be paid by the buyer for two transaction methods: FOB at the port of shipment and EXW (Ex Work) ex works (designated place).
The transaction method of the declaration must be the same as the transaction method on the actual trade document.

EXW shipping needs to be complete
The “Shipping” column should be filled in:
The transportation cost before the imported goods arrive at the import point in my country before unloading
The transportation cost of the export goods after they are loaded to the output point in China.

If the imported goods are traded by FOB, the “Freight” column should be filled in with the actual transportation costs paid before the goods arrive at the Chinese port from the overseas delivery port; if the imported goods are traded by EXW, the “Freight” column should be filled in before the goods are delivered from the overseas delivery point to the Chinese port. The transportation cost actually paid; if the transaction is made in CIF or CFR, and the transaction price includes the aforementioned transportation cost, the “Freight” column is exempt from reporting.
When applying for the EXW transaction method, the total freight price reported should include the transportation and related expenses from the factory to the terminal (airport).

When an enterprise declares to the customs, the transportation surcharge can be filled in the miscellaneous expenses column of the customs declaration form. Such as common demurrage charges, should be filled in the miscellaneous charges column. Miscellaneous expenses that should be included in the dutiable value should be reported as a positive value or a positive rate, and miscellaneous expenses that should be deducted from the customs value should be reported as a negative value or a negative rate.

Demurrage distinction is important
Demurrage refers to an agreement to be paid by the charterer to the shipowner if the cargo is not fully unloaded within the specified time, resulting in the ship continuing to berth in the port, increasing the shipowner’s expenses in port and suffering loss of shipping time. payments.
Demurrage occurs before the goods are unloaded, that is, if the demurrage has already occurred at the beginning of the actual unloading of the goods, the enterprise shall apply to the customs in writing and provide relevant documents, and there are objective quantitative data on the delay before and after the unloading. If the demurrage charges are accurately distinguished, only the demurrage charges incurred before the loading and unloading of the goods are included in the dutiable value of the imported goods (that is, the demurrage charges incurred after the loading and unloading are not included in the customs value).
Demurrage occurs after the goods are unloaded, that is, if the demurrage has not yet occurred at the beginning of the actual unloading of the goods, it will not be included in the dutiable value of the imported goods.

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