Module5-Customs-Clearance-part1.ppt

Module5CustomsClearance Lecturer LiJuan2013 2014 1 1CommodityClassification2CustomsValue3 Duties4 RulesofOrigin Outline Commodityclassification HS TheHarmonizedCommodityDescriptionandCodingSystem HarmonizedSystem HSDevelopedbyWorldCustomsOrganization 1988Governedby TheInternationalConventionontheHarmonizedCommodityDescriptionandCodingSystem About200countriesOver98 ofthemerchandiseLastrevision 2007China 1992 FunctionsofHS Contributestotheharmonizationofcustomsandtradeprocedures Reducingtradingcostthroughnon documentarytradedatainterchangeinconnectionwithsuchproceduresWidelyusedformultipurpose internaltaxes tradepolicies monitoringofcontrolledgoods rulesoforigin transportstatistics pricemonitoring quotacontrols compilationofnationalaccounts economicresearch StructureofHS HSgoodsareclassifiedbywhattheyarelogicallystructuredbyeconomicactivityorcomponentmaterialHierarchicalstructureintheincreasingdegreeofmanufacture rawmaterials unworkedproducts semi finishedproducts finishedproductsForexample liveanimals Chapter1animalhidesandskins Chapter41leatherfootwear Chapter64 StructureofHS 22Sections thesamesectoroftheeconomySection liveanimals animalproductsSection ProductsoftheChemicalorAlliedindustries98Chapters thefirst2digitsintheheading Chapter1 liveanimalsChapter22 Beverages spiritsandvinegarHeading 4 digitcode 18 02 Cocoashells isthesecondHeadinginChapter18Subheading1 dashsubheading the5thdigit 一级子目 2 dashsubheading the6thdigit 二级子目 Product levelDataBase WITS TheWorldIntegratedTradeSolution WITS isasoftwaredevelopedbytheWorldBank inclosecollaborationandconsultationwithvariousInternationalOrganizationsincludingUnitedNationsConferenceonTradeandDevelopment UNCTAD InternationalTradeCenter ITC UnitedNationsStatisticalDivision UNSD andWorldTradeOrganization WTO TRAINS UNCTAD COMTRADE UNStatisticsDivision IntegratedDatabase IDB WTO ConsolidatedTariffSchedule CTS WTO GRI1 ThetitlesofSections Chaptersandsub Chaptersareprovidedforeaseofreferenceonly forlegalpurposes classificationshallbedeterminedaccordingtothetermsoftheheadingsandanyrelativeSectionorChapterNotesand providedsuchheadingsorNotesdonototherwiserequire accordingtothefollowingprovisions GeneralRulesofInterpretationunderH S GRI2 Iftheincompleteorunfinishedarticlehastheessentialcharacterofthecompleteorfinishedarticle itshallalsobetakentoincludeareferencetothatarticlecompleteorfinished orfallingtobeclassifiedascompleteorfinishedbyvirtueofthisRule Anyreferencetogoodsofagivenmaterialorsubstanceshallbetakentoincludeareferencetogoodsconsistingwhollyorpartlyofsuchmaterialorsubstance GeneralRulesofInterpretationunderH S Example 1 缺少座椅的汽车 不完整品 仍具备完整汽车的基本特征 应按完整的汽车归类 2 未拼装的家具 未制成品 只是几片大小不等的木板 买到家后只需要用螺丝等装配起来 应按照家具的具体品名归类 3 毛坯件已经具备货物的基本特征 应按照成品归类 有列名的除外 4 天价月饼包装盒内除了月饼以外 更包括高档香烟 酒 首饰等其他价值远高于月饼的物品 足以使月饼的实质改变 因此就不能再按照月饼归类了 1 华夫饼干 混合物 内填充椰子馅料和整个的杏仁 外层为白巧克力和碎椰子 不含可可粉 归入税则号列1704 9000 其他不含可可的糖食 包括白巧克力 根据价值大小判断2 会发声的动物书 组合物 共有8 9页硬纸板组成 A4大小 1 左边 每页显示一种动物 并用一两句话简单描述该动物的主要特点 2 紧右边 一个绘有书中动物的塑料盒 按压盒上的动物图象 发声装置 电池控制 内置扬声器 发出相应动物的叫声 归入税则号列4903 0000 儿童图画书 绘画或涂色书 根据功能判断 Example TheHSCommitteeregularlytoupdatetheExplanatoryNotestotheHS toissueClassificationOpinionsandRulingsonspecificgoods Althoughthesenotes opinionsandrulingsarenotlegallybinding theyprovideusefulandauthoritativeguidancefortheapplicationoftheHS ExplanatoryNotes CustomsValuation AsdefinedbyGATT Customsvalueofimportedgoods meansthevalueofgoodsforthepurposeoflevyingadvaloremcustomsdutiesonimportedgoodsCustomsvaluationisaCustomsprocedureappliedtodeterminetheCustomsvalueofimportedgoods CustomsValue Marketvalue thepricethatcanbearrivedatinfreecompetitionbetweenabuyerandasellerwhoareindependentofeachother BrusselsDefinitionofValue BVD Transactionvalue valueindicatedontheinvoiceTwoexceptions Inthecaseofintra companypricing usemarketvalueastheCustomsvalueWheredumpingissuspected pricechargedinthehomecountrycalculatedbacktoEXW Differencebetweencustomsvalueandtransactionvalue SixmethodsofCustomsvaluation Method1 transactionvalue 成交价格法 Method2 transactionvalueofidenticalgoods 相同货物成交价格法 Method3 transactionvalueofsimilargoods 相似货物成交价格法 Method4 deductivevaluemethod 倒扣价格法 Method5 computedvaluemethod 计算价格法 Method6 fall backmethod 合理价格法 InPractice TheFOBvalue usedintheUSATheCIFvalue usedbymostcountries includingtheEU Invoiceprice Insuchcasesaseparatecustomsinvoiceusuallyhastoaccompanythedocuments Duties TradebarriersTariffbarriersadvaloremdutyspecificdutyVariabledutyNon tariffbarriersQuotasDiscriminatoryGovernmentProcurementPolicyForeignexchangerestrictionTechnicalbarriersGreenbarriersBluebarriers BasicTariff Tariffscanbeclassifiedas AdvaloremtariffsTaxesthatareleviedasafractionofthevalueoftheimportedgoodsExample A20 advaloremtariffonbicyclesgeneratesa 20paymentoneach 100importedbicycle SpecifictariffsTaxesthatareleviedasafixedchargeforeachunitofgoodsimportedExample Aspecifictariffof 10oneachimportedbicyclewithaninternationalpriceof 100meansthatcustomsofficialscollectthefixedsumof 10 advaloremduty Specificduties leviedonthebasisofproductcharacteristicssuchasweightorvolumeJapanchargessoftdrinksperliterEUchargesmoviefilmsper100meters Otherduties Variableduty 差价关税 dependsonthepricedifferenceofgoodsoutsideandwithintheimportingcountrySlidingduty 滑动税 滑准关税 leviedontheimportgoodsonthebasisofthepriceoftheidenticalgoodsinthedomesticmarketofanimportcountrySeasonalduty 季节关税 leviedatdifferentdutyaccordingtodifferentseasonsTransitduty 过境税 paidonthegoodsthatpassthroughthecustomsterritoryofacountryMFNrate most favored nation 最惠国关税 ImportQuotasAnimportquotaisadirectrestrictiononthequantityofagoodthatisimported Example TheUnitedStateshasaquotaonimportsofforeigncheese Therestrictionisusuallyenforcedbyissuinglicensestosomegroupofindividualsorfirms Example Theonlyfirmsallowedtoimportcheesearecertaintradingcompanies Insomecases e g sugarandapparel therighttosellintheUnitedStatesisgivendirectlytothegovernmentsofexportingcountries OtherInstrumentsofTradePolicy NationalprocurementPurchasesbythegovernment orpublicfirms canbedirectedtowardsdomesticgoods eveniftheyaremoreexpensivethanimports Red tapebarriersSometimesgovernmentsplacesubstantialbarriersbasedonhealth safetyandcustomsprocedures OtherInstrumentsofTradePolicy RulesofOrigin Distributionofvalueforiphone 2010 FourRulesofOrigin Thegeneralrule goodsacquireoriginiftheybecomenewproducts oriftheyinvolveasignificantmanufacturingphase Theprocessingrules indicatebyproductorproductgrouptheprocessesthatforeigngoodsmusthaveundergoneinordertoacquiretheoriginstatusofthecountryofprocessing Thepercentagerules Thesearebasedonaminimumpercentageofdomesticaddedvalueoramaximumforeignpercentageoftheex factoryprice Thechangeofitemrule goodsacquireoriginiftheendproductcanbeclassifiedunderadifferenttariffheadingoftheHSthanthebaseproducts NAFTA 税则归类改变 Thepercentagerules 从价百分比 是指在某一国家 地区 对非该国 地区 原产材料进行制造 加工后的增值部分 超过所得货物价值一定的百分比 中华人民共和国进出口货物原产地条例 第6条 从价百分比 标准 是指在某一国家 地区 对非该国 地区 原产材料进行制造 加工后的增值部分超过了所得货物价值的30 用公式表示如下 工厂交货价 非该国 地区 原产材料价值 100 30 工厂交货价 工厂交货价 是指支付给制造厂生产的成品的价格 非该国 地区 原产材料价值 是指直接用于制造或装配最终产品而进口原料 零部件的价值 含原产地不明的原料 零配件 以其进口 成本 保险费加运费 价格 CIF 计算 上述 从价百分比 的计算应当符合公认的会计原则及 中华人民共和国进出口关税条例 关于非优惠原产地规则中实质性改变标准的规定 第6条 Thechan