国贸培训手册.ppt

1prepared by frank chen international trade management f the global environment f international complexities f trade management f summary 2prepared by frank chen managing a global business requires additional integrated processes to buy, manufacture,distribute and sell any place on earth requires knowledge of: culture - economics - distance - governments 3prepared by frank chen a major difference in doing business internationally is integrating the regulatory requirements into business processes political and governmental complexity: changes in economic blocs trade- an instrument of power the wto agreement global environmental concerns country specific interpretation and regulation for importing and exporting automated, paperless, process based enforcement constant change 4prepared by frank chen why are governments involved? impacts on national economies opportunity to apply taxes to commerce control movement of goods or information 5prepared by frank chen how do governments affect trade? treaties the wto agreement application of taxes trade restrictions trade stimulators logistics processes are directly affected by regulatory requirements 6prepared by frank chen global markets can have considerable regulatory risk for companies u.s. companies are not at liberty to do the business without restrictions the u.s. government defines with we can do business over 500 years of suspended export privileges were levied in 1996 millions of dollars in fines and penalties were assessed numerical companies are under criminal investigation individuals can be charged and imprisoned generally violations are not deliberate in emerging markets, new businesses are formed daily and may be restricted old “soviet block” government agencies are changing names and missions any product can result in violations,not just high tech products global purchasing leads to significant import exposures threat of terrorist activity emerges from many sources china and other countries have similar but different rules regarding importing and exporting 7prepared by frank chen why would a company want to deal with all this? globalization is not an optional strategy competition and customers drive business global greater sales increase productivity greater profits lucrative but complex 8prepared by frank chen many international regulatory complexities can be explored and understood by asking three deceptively simple questions key: what are the goods? where did they come from or where are they going? what is their value? 9prepared by frank chen what are the goods? a question every government asks, for which there are often many answers descriptions lead to classification using a harmonized code a crt?memory chips? an analytical device? a tv or a video device? an electrical array? assembled electronics? 10prepared by frank chen where goods come from is also asked by every government, with a surprising number of answers country of origin - substantial transformation percentage of foreign content special exclusions for trade agreements local consumption laws example of uses: importing - duty calculations, entry control and restrictions exporting - product, country, organization, and individual sales controls government procurement - such as the buy america act international venture funding trade financing -exim bank, aid, opic etc. balance of trade allowances 11prepared by frank chen what is the value? is a a question every government asks with a surprising number of possible answers seller exporter seller exporter buyer importer buyer importer export sales price import buyer 12prepared by frank chen why is the price (valuation) of the goods important? establishes the value of the goods enables the governments to apply taxes basis for the asset transfer from country to country 13prepared by frank chen transaction value is the most commonly used method of valuation transaction value - price paid or payable - identical merchandise - similar merchandise deductive value computed value 14prepared by frank chen “price paid or payable” simple words, not so simple in practice merchandise selling commissions packing costs assists certain royalties or license fees proceeds of resale, disposal, or use that accrue to the seller 15prepared by frank chen the concept of “assists” comes from wto and creates basic process differences between domestics and international transactions “assist” means any of the following: i materials, components parts, and similar items incorporated into the imported merchandise ii tools,dies,molds, and similar items used in the production of the imported merchandise iii merchandise consumed in the production of the imported merchandise iv engineering, development, artwork,design work, plans, and sketches that are undertaken elsewhere than in the u.s. and are necessary for the production of the merchandise. 16prepared by frank chen a simple relationship? seller buyer 17prepared by frank chen the “simple relationship” can quickly become very complex seller buyer tooling foreign development incorporated merchandise advanced payments set-up costs corrected invoice volume discounts 18prepared by frank chen taking advantage of “trade incentives”can be the difference between profit and loss goods returned goods exported for repair or alteration goods assembled abroad articles of metal exported for processing generalized system of preference foreign trade zones duty drawback eu,nafta or other trading blocks duty provisions 19prepared by frank chen lack of knowledge of “trade restrictions” can result in fines,penalties,seizure and personal liability embargoes/trading with the enemy?country specific controls government agencies requirements fcc -fda - epa antidumping countervailing quotas export licensing for controlled products fuel surcharge: $0.15/kg volume weight= 48x36.5x64x0.02543/0.006x10=3062.4kg gross weight=486.6x0.454x10=2209.2kg chargeable weight(cw)= 3062.4kg airfreight=(2.85+0.15)3x3062.4=$9187.2 2. mpf maxim $485/shpt or 0.21% of the invoice value here we assume the 10 pallet invoice value is higher than $231000 50prepared by frank chen processing trade in china china government give the favorite treaty to the processing trade business. companies with this business scope can apply ptl book from local customs to import bonded materials without duty&vat, and export fgs made of those bonded material before the ptl expire to apply a ptl book need provide the import contract , export contract,bom. the ptl book is applied based on fgs, different fgs may need different ptl book. hence the complexity of dispatching the ptl books in imp/exp when many shipment share the same ptl books. this may greatly impact the customs clearance lead time. 51prepared by frank chen processing trade in china 手册1 手册4 手册x 手册3 上海 虹桥海关 园区海关 手册2 上海 浦东海关 其它海关 供应商2 供应商1 供应商3 供应商x 货代 1货代 2货代 x 52prepared by fr