Module5CustomsClearancepart1.pptx

Module 5 Customs ClearanceLecturer：Li Juan2013-2014-11 Commodity Classification2 Customs Value3.Duties4.Rules of OriginOutlineCommodity classification-HSThe Harmonized Commodity Description and Coding SystemHarmonized SystemHSDeveloped by World Customs Organization,1988Governed by“The International Convention on the Harmonized Commodity Description and Coding System”About 200 countriesOver 98%of the merchandiseLast revision:2007China:1992Functions of HSContributes to the harmonization of customs and trade procedures;Reducing trading cost through non-documentary trade data interchange in connection with such procedures Widely used for multipurpose:internal taxes;trade policies;monitoring of controlled goods;rules of origin;transport statistics,price monitoring,quota controls,compilation of national accounts;economic researchStructure of HSHS goods are classified by what they are logically structured by economic activity or component materialHierarchical structure in the increasing degree of manufacture:raw materials,unworked products,semi-finished products,finished productsFor example,live animals-Chapter 1animal hides and skins-Chapter 41leather footwear-Chapter 64Structure of HS22 Sections:the same sector of the economySection-live animals;animal productsSection-Products of the Chemical or Allied industries98 Chapters(the first 2 digits in the heading)Chapter 1-live animalsChapter 22-Beverages,spirits and vinegarHeading(4-digit code)18.02-”Cocoa shells.”is the second Heading in Chapter 18Subheading1-dash subheading:the 5th digit（一级子目）2-dash subheading:the 6th digit（二级子目）Product-level Data Base:WITSTheWorld Integrated Trade Solution(WITS)is a software developed by the World Bank,in close collaboration and consultation with various International Organizations including United Nations Conference on Trade and Development(UNCTAD),International Trade Center(ITC),United Nations Statistical Division(UNSD)and World Trade Organization(WTO).TRAINS(UNCTAD)COMTRADE (UN Statistics Division)Integrated Database(IDB-WTO)Consolidated Tariff Schedule(CTS-WTO)GRI 1:The titles of Sections,Chapters and sub-Chapters are provided for ease of reference only;for legal purposes,classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and,provided such headings or Notes do not otherwise require,according to the following provisions.General Rules of Interpretation under H.SGRI 2:If the incomplete or unfinished article has the essential character of the complete or finished article,it shall also be taken to include a reference to that article complete or finished(or falling to be classified as complete or finished by virtue of this Rule)Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance.General Rules of Interpretation under H.SExample1：缺少座椅的汽车：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89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 ExampleThe HS Committee regularly to update the Explanatory Notes to the HS,to issue Classification Opinions and Rulings on specific goods.Although these notes,opinions and rulings are not legally binding,they provide useful and authoritative guidance for the application of the HS.Explanatory NotesCustoms ValuationAs defined by GATT,“Customs value of imported goods”means the value of goods for the purpose of levying ad valorem customs duties on imported goodsCustoms valuation is a Customs procedure applied to determine the Customs value of imported goods.Customs ValueMarket value:the price that can be arrived at in free competition between a buyer and a seller who are independent of each other(Brussels Definition of Value,BVD)Transaction value:value indicated on the invoice Two exceptions:In the case of intra-company pricing:use market value as the Customs value Where dumping is suspected:price charged in the home country calculated back to EXW Difference between customs value and transaction valueCustoms Value Transaction Valueevaluated by customstradersaimed atlevying duties and other taxes concerned indicating the commercial value of goodsbased onlegal valuation rulescommercial customs(usually)Six methods of Customs valuationMethod 1:transaction value(成交价格法)Method 2:transaction value of identical goods(相同货物成交价格法)Method 3:transaction value of similar goods(相似货物成交价格法)Method 4:deductive value method(倒扣价格法)Method 5:computed value method(计算价格法)Method 6:fall-back method(合理价格法)In PracticeThe FOB value:used in the USAThe CIF value:used by most countries,including the EU.Invoice price:In such cases a separate customs invoice usually has to accompany the documents.DutiesTrade barriersTariff barriersad valorem dutyspecific dutyVariable dutyNon-tariff barriersQuotasDiscriminatory Government Procurement Policy Foreign exchange restrictionTechnical barriersGreen barriersBlue barriersBasic TariffTariffs can be classified as:Ad valorem tariffsTaxes that are levied as a fraction of the value of the imported goodsExample:A 20%ad valorem tariff on bicycles generates a$20 payment on each$100 imported bicycle.Specific tariffsTaxes that are levied as a fixed charge for each unit of goods importedExample:A specific tariff of$10 on each imported bicycle with an international price of$100 means that customs officials collect the fixed sum of$10.ad valorem dutytariff rate customs value=import duty商品编号商品编号商品名称商品名称进口从价关税率进口从价关税率进口从量税税率进口从量税税率最惠国最惠国普通普通最惠国最惠国普通普通0101901090非改良种用马.1.30101909010非改良种用濒危野驴.1.30101909090非改良种用其他驴、骡.1.3Specific dutieslevied on the basis of product characteristics such as weight or volume Japan charges soft drinks per liter EU charges movie films per 100 meters 8525802200非特种用途的单镜头反光型数字照相机01.30515008525802900非特种用途的其他数字照相机01.30515008525803200非特种用途的广播级视频摄录一体机01.3051500商品编号商品编号商品名称商品名称进口从价关税进口从价关税率率进口从量税税进口从量税税率率最惠最惠国国普通普通最惠最惠国国普通普通Other dutiesVariable duty(差价关税):depends on the price difference of goods outside and within the importing country Sliding duty(滑动税/滑准关税)：levied on the import goods on the basis of the price of the identical goods in the domestic market of an import countrySeasonal duty(季节关税):levied at different duty according to different seasons Transit duty(过境税):paid on the goods that pass through the customs territory of a countryMFN rate(most-favored-nation,最惠国关税):Import QuotasAn import quota is a direct restriction on the quantity of a good that is imported.Example:The United States has a quota on imports of foreign cheese.The restriction is usually enforced by issuing licenses to some group of individuals or firms.Example:The only firms allowed to import cheese are certain trading companies.In some cases(e.g.sugar and apparel),the right to sell in the United States is given directly to the governments of exporting countries.Other Instruments of Trade PolicyNational procurementPurchases by the government(or public firms)can be directed towards domestic goods,even if they are more expensive than imports.Red-tape barriersSometimes governments place substantial barriers based on health,safety and customs procedures.Other Instruments of Trade PolicyRules of OriginDistribution of value for iphone,2010Four Rules of OriginThe general rule:goods acquire origin if they become new products,or if they involve a significant manufacturing phase.The processing rules:indicate by product or product group the processes that foreign goods must have undergone in order to acquire the origin status of the country of processing.The percentage rules.These are based on a minimum percentage of domestic added value or a maximum foreign percentage of the ex-factory price.The change of item rule:goods acquire origin if the end product can be classified under a different tariff heading of the HS than the base products.(NAFTA)(税则归类改变)The percentage rules “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 10030 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）The change of item rule“税则归类改变，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，所得货物在中华人民共和国进出口税则中某一级的税目归类发生了变化。”（中华人民共和国进出口货物原产地条例 第6条）18.04可可脂、可可油可可脂、可可油由可可豆制成；或由可可豆制成；或满足从价百分比标满足从价百分比标准准18.05未加糖或其他甜物未加糖或其他甜物质的可可粉质的可可粉由可可豆制成；或由可可豆制成；或满足从价百分比标满足从价百分比标准准18.06巧克力及其他含有巧克力及其他含有可可的食品可可的食品由可可豆制成；或由可可豆制成；或满足从价百分比标满足从价百分比标准准Local Content RequirementsA local content requirement is a regulation that requires that some specified fraction of a final good be produced domestically.This fraction can be specified in physical units or in value terms.Local content laws have been widely used by developing countries trying to shift their manufacturing base from assembly back into intermediate goods.Other Instruments of Trade PolicyInstead,the difference between the prices of imports and domestic goods gets averaged in the final price and is passed on to consumers.Example:Suppose that auto assembly firms are required to use 50%domestic parts.The cost of imported parts is$6000 and the cost of the same parts domestically is$10,000.Then the average cost of parts is$8000(0.5 x$6000+0.5 x$10,000).Local Content Requirement