The concept of international multimodal transport
The United Nations Convention on International Multimodal Transport of Goods defines international multimodal transport as, in accordance with the international multimodal transport contract, at least two different modes of transport, the multimodal transport operator takes over the goods from the territory of a country. Carriage of goods to a designated delivery point within another country. The "Maritime Law of the People's Republic of China" stipulates that domestic multimodal transport is: there must be a way of shipping. For international multimodal transport goods, the carrier issues a full transport document, also known as a multimodal transport bill of lading.
With the continuous development of China's economy, more and more goods enter my country's inland cities by multimodal transport. Inland transport has become an important component of multimodal transport, and inland freight also exists as part of the entire freight rate. . In reality, there are confusions about whether the freight in the inland section of multimodal transport is deducted and how to deduct it.
Is the freight for inland section related to the import dutiable value?
According to Article 3 of the "Guidelines for Valuation of Imported Maritime Transportation and Related Expenses" (hereinafter referred to as the "Guidelines"), the inclusion of transportation and related expenses into the dutiable value of imported goods shall satisfy the following three conditions: first, it is related to transportation; second It should be calculated until the goods arrive at the import point within the territory of the People's Republic of China before unloading; the third is actually paid by the buyer and should be paid.
According to the nature of the freight for the inland section of the import transit, the above conditions are marked one by one: First, the freight of the inland section is indeed related to transportation, and the conditions are met; second, the conditions are not met before the loading and unloading at the domestic import point - take the sea port as an example , when the trunk line means of transport enters the country (the demarcation point of "before unloading"), that is, the branch line transportation from the sea port to the inland point, after the loading and unloading; the third is the actual payment by the buyer, which should be paid, which needs to be based on specific trade terms. to judge.
According to Article 5 of the "Guidelines", there are two conditions for the identification before the arrival at the import location within the territory of the People's Republic of China. The place where the imported goods leave the means of transport for the first time; the other is before unloading, which refers to the beginning of the loading and unloading of goods.
The key point of the identification condition 1 is: the means of transport for international voyages and the imported goods leave the means of transport for the first time, which can be judged that the inland port where the goods are transported in the inland segment does not meet the definition of "input location"; the second identification condition mentions Pre-loading and unloading refers to the loading and unloading of goods transported in the inland section before the act of loading and unloading (international navigation means of transport), which does not meet the definition.
To sum up, according to Articles 3 and 5 of the Guidelines, the freight for the inland section is not included in the dutiable value.
