Customs fraud

What is customs fraud?

Customs fraud is any fraudulent practice that attempts to reduce the duties (or duties or taxes) levied on goods imported into the United States from abroad.

CBP officers can only inspect a small percentage of shipments entering the country each day. The country's customs system relies on allowing importers to accurately identify the type, value and country of origin of the goods they import, and pay import duties as required by law. From fiscal 1993 to 2018, CBP attempted to collect about 65,000 unpaid tariff bills totaling $4.5 billion, according to a 2019 CBP study.

Not only do dishonest importers defraud the U.S. government of hundreds of millions of dollars in revenue, but these companies can and do gain a significant unfair pricing advantage over competitors who obey the law and pay the correct import duties on similar goods.

Common types of customs fraud

Valuation Fraud

The most common type of customs fraud involves understating the dutiable value of imported goods. Importers must declare the value of imported goods on entry documents, including Entry Summary Form 7501. They are also usually required to provide copies of invoices from unrelated third parties to determine the "transaction value" of the relevant imports.

Underestimation schemes often involve falsified or falsified invoices, or failure to disclose required components of the transaction value, such as "auxiliaries" - materials provided by the buyer for use in the manufacturing process. Schemes also often involve submitting invoices that claim to be from unrelated third parties but are actually from affiliates or accomplices in tax evasion schemes.

Country of Origin Fraud

Another broad category of customs fraud involves falsifying the "country of origin" of imported goods. Violators commit "country of origin" fraud by mislabeling goods or transshipping goods through a third country to make it appear as if they came from a country with a lower applicable Harmonized Tariff Schedule (HTS) rate or with no import quota for the goods in question. Country of origin fraud is also used to evade anti-dumping and countervailing (ADD or CVD) duties. This type of fraud often involves deceptive practices such as repackaging, relabeling, and mixing items from other sources to hide the true origin.

Tariff Misclassification Fraud

Another major type of customs fraud involves the improper use of HTS tariff rate classifications.

Structured

 

Structuring occurs when an importer divides a shipment into multiple shipments of lower value. Customs law includes a minimal exception whereby imports below a certain value are not subject to customs duties. By dividing larger shipments into many parts, importers can fraudulently claim that the shipment is under the quota to avoid tariffs.

Start your voyage. Honest business competitors are unfairly disadvantaged by competitors who evade import duties. You can fully trust TJ-china freight, we can provide customs clearance services, we are one of the most reliable agents in China!

Import and export customs declaration AEO mutual recognition code filling rules

Rules for filling in the AEO enterprise code when exporting and importing:

When exporting:

When China's AEO advanced certification enterprises export goods to countries (regions) with mutual recognition, they should notify the AEO advanced certification enterprise code (AEOCN + the 10-digit enterprise code registered in China Customs) to the importers of the country (region), and the country (region) ) The importer fills in the declaration in accordance with the local customs regulations, and the customs of the mutually recognized countries (regions) will provide relevant convenience measures after confirming the identity of the Chinese AEO enterprise.

When importing:

When Chinese enterprises import goods from AEO enterprises in mutually recognized countries (regions), they need to separately enter the "Overseas Shipper Code" column in the "Overseas Shipper" column of the import declaration form and the "Overseas Shipper Code" column in the water and air freight manifests. Fill in the AEO code of the overseas consignor in the "AEO Enterprise Code of Shipper" column. China Customs will provide relevant facilitation measures after confirming the identity of AEO enterprises in mutually recognized countries (regions).

Countries (regions) that have officially implemented mutual recognition

As of May 2021, China Customs has achieved AEO mutual recognition with 46 countries (regions) in 20 economies around the world. Countries (regions) that have been formally implemented are: Singapore, South Korea, Hong Kong, the European Union, Switzerland, New Zealand, Israel, Japan, Belarus and Chile.

Find out if the trading partner is an AEO enterprise of the customs of a mutually recognized country (region)

Appellations of AEO companies in different countries (regions)

Singapore - STP-PLUS Enterprise

South Korea - Excellent Enterprise in Import and Export Safety Management

Hong Kong, China - Hong Kong Authorized Economic Operator

European Union - Secure AEO Certified Enterprise (AEOS), Simplified Customs Procedures and Secure AEO Certified Enterprise (AEOC/AEOS)

New Zealand - Member of the Safe Export Program

Switzerland, Israel, Japan - certified operators

Belarus - the third category of AEO companies

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What are the ways of China’s logistics line to India?

China and India are geographically close, and the exchanges and trade between the two countries have been very good since ancient times. Their closeness is also the reason for multiple lawsuits between the two countries. In this day and age, management conflicts continue in Arunachal Pradesh and Aksai Chin regions in North India/East China. Arguably, they prefer to cooperate rather than feel concurrent with each other. Fortunately, through the annual BRICS Forum, they are easing relations and achieving better common development.

There are four ways to export from China to India: express, sea freight , land and air freight.

Express is a good way to export to India. It has various express methods such as DHL, FEDEX, TNT, etc. We will not introduce them one by one, and there will be a detailed introduction in the future. The cost of the special line in India is generally calculated as follows: RMB/KG times the weight plus the additional cost of delivery (usually sent to remote areas). It should be noted that if the Indian special line has tariffs paid by the recipient, the recipient refuses to pay the tariff and it will be automatically changed to be paid by the sender. The tariff will be reimbursed and an additional handling fee will be charged. Make a formal declaration. The packaging requirements for express delivery are similar to our usual express delivery, but one thing to note is that for extra small express goods (such as small samples), a certain volume of wooden boxes or carton packaging (with filler pads, etc.) must be added. Afterwards, the total volume length, width and height of the entire express shipment shall not be less than 40CM, and the smallest side shall not be less than 5CM. Note: India is not allowed to import beef milk and related dairy products because cows are protected animals in India! Haochuan Logistics also has a service that provides customers with fast packaging and inspection. The advantages of express delivery are fast timeliness, wide range, many goods that can be sent, full logistics tracking and control, and low packet loss rate.

In addition to express, sea and air transportation, these two lines have many customers and complete services, most of which include double clearing services.

First of all, we need to understand what is the double-clearing line. The Indian double-clearing line generally refers to the customs declaration when the goods are sent to India, and the customs clearance when they are imported after reaching India. Among them, shipping Shuangqing is an integrated transportation route that relies on ports and runs through the sea and land, including domestic and overseas customs clearance, export, import of destination countries, tax, and door-to-door one-stop logistics services. India special line is a special transportation route developed by logistics companies according to the situation of customers transporting goods to India. It has complete services and a high degree of integration, which can reduce a lot of trouble. Among them, sea and air transportation are the most perfect. The characteristics of sea transportation are that the transportation volume is large and the cost is low, but the time required is relatively long; the characteristics of air transportation are the transportation time period, the amount of goods is larger, but the price is higher than that of sea transportation, and there are more restrictions on commodities. The domestic Shuangqing line to India generally takes about a month to arrive.

The customs process in India is one of the most onerous in the world and applies to all types of goods and countries of origin. India's tariff barriers are also quite high. But for an emerging country, it's common.

India's land transportation is the cheapest, because China is not far from India, so many people choose land transportation. The amount of land transportation is large, but the timeliness is very slow. Generally, it takes more than 15 days. Some goods that require fast aging are not suitable for travel. For land transportation, merchants can choose different transportation methods according to different needs to reduce the cost of transportation. It is worth noting that the tariffs in India are very high, and merchants should prepare psychologically in advance.

How to choose the FBA head journey

Buyers will be more inclined to products shipped by Amazon FBA, and sellers who choose FBA will increase the cost, and the cost will naturally be included in the product price. Whether logistics channels can be reasonably optimized has also become a key link in the product pricing market, affecting sales. Many sellers may have encountered a similar situation. Other sellers of the same product suddenly dropped their price, and the price was still greatly reduced. It's not the kind of activity that can go on for a long time. In this case, that's not the case. Loss in exchange for orders is likely to optimize logistics channels. Regarding FBA logistics channels, there are still many choices. You can choose according to your situation, so as to reduce the price of the product and win the price war.

1. Establish a FBA warehousing plan

If your product is already an FBA listing, all you have to do now is click Send Inventory; but if your product is still Merchant-Fulfilled (self-delivery), you need to change the product to FBA listing first; if you don't If you know if you need to change it, after selecting Send Inventory, Amazon will also prompt you to change it or not.

2. Prepare the products that will pass the FBA first journey (Prepare Products)

Every product that passes through the FBA first journey must be packaged as required, most of which can be packed in cartons, but some categories of products need to be packed in sealed plastic bags to avoid damage during transportation, or allow Dust runs in. At the same time, each product must be affixed with a UPC barcode (if it has joined the Amazon Brand Registry).

3.Review Shipment

Before this step, Amazon will provide the FBA warehouse address you should enter the warehouse, usually three, but sending to three warehouses will increase our logistics cost. If you do not want to enter so many warehouses, you can set the target warehouse.

4. Ready to send

If you choose a truck company for logistics, if you use express delivery, it is recommended to use UPS or FedEx, which is cooperated by Amazon. Amazon will provide a great logistics discount. Here you need to provide information on the contents, or you Does not provide direct sorting by Amazon (processing fee applies)

For example, if you have 10 boxes to be put into the warehouse, then you need to fill in one by one, which products are in each box, as well as the size and weight of each box, then you can calculate the payment to Amazon for this FBA head trip. cost of;

Next, you have 24 hours to cancel the first FBA trip. Amazon will automatically refund to your account. After the Amazon FBA warehouse receives the goods, you can check the relevant information on the inventory page in the background.

How to choose a reliable FBA first-way logistics?

FBA can provide express, air, sea, customs clearance, labeling, warehousing and other logistics services. At the same time, FBA can also provide different channel transportation methods such as double-clearance tax declaration by sea and double-clearance tax declaration by air. Sellers need to choose according to their own products, services and storage time.

When we choose the FBA Toucheng logistics company, we must first consider the dedicated line channel. From domestic delivery to the United States, it only takes about 13 days to arrive at the western port of the United States, which greatly shortens the sea transportation time. Generally, it can be signed and put on sale in about 18 days.

Logistics is very important for cross-border sellers. If you choose a bad FBA head-way logistics company, you may encounter the situation that the products cannot be put into the warehouse on time, the store is out of stock, or even the goods are lost. Therefore, we need a professional FBA head-way logistics company to ensure the timeliness and safety of our goods.

The above is about what Amazon's FBA first journey service is and how to choose a reliable FBA first journey logistics.

U.S. imposes sanctions on Russian state-owned shipbuilders

The "Bucha Massacre" has become an important turning point in the Russian-Ukrainian crisis. Recently, the United States launched a new round of sanctions against Russia, targeting large strategic state-owned enterprises. Russia's largest state-owned shipbuilding company, United Shipbuilding Corporation (USC), and its executives have become the latest "victims" on the sanctions list.

Washington, April 8. /TASS/. The U.S. government has imposed sanctions on eight board members and 28 subsidiaries of Russia's United Shipbuilding Corporation.

The U.S. Treasury Department describes USC as "the principal Russian state-owned enterprise (SOE) responsible for the development and construction of Russian Navy warships."

The USC officials who were blacklisted were USC Board of Regents Chair Georgy Poltavchenko and CEO Alexey Rakhmanov. Other blacklisted board members include Andrey Lavrishchev, head of the Federal Service for Maritime Affairs and River Transport, Vitaly Markelov, deputy chairman of the Gazprom Management Board, Vladimir Pospelov, board member of the Russian Federal Military-Industrial Council, and deputy minister of industry and trade, Russian Federation Fisheries Minister Oleg Ryazantsev, Federal Fisheries Director Ilya Shestakov and JSC Rosneft Vice President Andrey Shishkin.

According to the statement, the 28 subsidiaries included in the sanctions list include:

1. JSC 33 shipyard, specializing in warship maintenance;
2. JSC Admiralty Shipyards, which builds warships and submarines;
3. The Baltic Shipyard, which builds naval ships;
4. Vyborg Shipyard, participating in the construction of icebreakers;
5. Shipbuilding Plant Severnaya Verf, which builds guided missile cruisers, anti-submarine and torpedo boats, and destroyers;
6. Sredne-Nevsky Shipyard, specializing in the construction of warships;
7. Severnoe Design Bureau, involved in projects related to frigates and destroyers;
8. Nevskoe Design Bureau, which designs warships, including aircraft carriers;
9. Almaz Central Marine Design Bureau, which designs fast missiles and patrol ships;
10. Krasnoye Sormovo Shipyard, which produces military ships, including submarines;
11. Central Design Bureau for Marine Engineering Rubin, which designs submarines and conducts other Russian defense activities;
12. Research Design and Technological Bureau Onega, which provides engineering and design support for Russian Navy submarines;
13. St. Petersburg’s Sea Bureau of Mechanical Engineering Malachite, designed submarines;
14. 10 Ordena Trudovogo Krasnogo Znameni Dockyard, participating in ship repair activities;
15. Baltic Shipbuilding Plant Yantar, engaged in the construction of military ships;
16. Amursky Shipbuilding Plant, engaged in submarine construction and manufacture of weapons and defense products;
17. Ship Repair Center Zvezdochka, engaged in submarine repair and other military activities;
18. Proletarsky Zavod, participated in the completion of strategic orders of the Russian government and the production of submarine products;
19. Khabarovsk Shipbuilding Yard, involved in the construction of ships for the Russian Navy and the Federal Security Service (FSB) of the Russian Federation;
20. Aysberg Central Design Building, engaged in ship design;
21. Kaspiyskaya Energiya Administration Office, responsible for completing strategic work related to USC and the oil and gas industry;
22. Northern Production Association Arktika, engaged in production activities related to military ships;
23. Northern Machine-Building Enterprise, which builds submarines for the Russian Navy;
24. Svetlovsky Enterprise ERA, for activities related to ship automation;
25. Shipbuilding Plant Lotos, a Russian military-industrial complex shipyard;
26. Kronshtadtskyy Morskoy Factory Minoborony Rossii, for the Russian Ministry of Defense;
27. Sudoexport, representing USC to enter the world shipbuilding market;
28. Design Office for Shipbuilding Vympel, which designs special-purpose ships for the Russian Navy and other projects for the Russian Ministry of Defense.

Companies blacklisted by the United States face asset freezes in the United States. U.S. citizens and corporations are prohibited from conducting any business activities with these entities.

On February 24, Russian President Vladimir Putin said in an early morning televised speech that he had launched a special military operation in Ukraine in response to requests from the leaders of the Donbas republics for help. He stressed that Moscow has no intention of occupying Ukrainian territory, and the leader stressed that the sole purpose of the operation was to demilitarize and demilitarize Ukraine.

It is understood that the United Shipbuilding Corporation (USC) is the largest shipbuilding group in Russia. According to the Russian Presidential Decree on March 21, 2007 signed by Putin, the United Shipbuilding Corporation was officially established, and the registration was completed in mid-November 2007. , headquartered in St. Petersburg, the Russian government holds 100% of the company's shares, the group has 50 subsidiaries such as shipyards, ship repair yards and design bureaus.

The purpose of establishing the USC by the Russian government is to consolidate and develop the Russian defense industry and safeguard the national maritime security and defense system. While developing, producing, constructing, repairing and maintaining warship and submarine projects, vigorously develop the civilian shipbuilding industry and develop the world maritime market. The USC is completely controlled by the government, and its 11 members of the board of directors are elected by the Government of the Russian Federation to exercise power on behalf of the state for a 12-month term.

Western countries have imposed new sanctions on Russia due to the Russian-Ukrainian conflict. According to the Russian President's Press Secretary Peskov, the Western sanctions are very strong, but Russia is prepared for this in advance. He added that this requires analysis and coordination across ministries to develop a response that is in Russia's interests.

Russian President Vladimir Putin said the policy of containing and weakening Russia is a long-term strategy of the West, and sanctions have dealt a heavy blow to economies around the world. He pointed out that the main goal of the West is to make the lives of millions worse, and by freezing Russia's foreign exchange reserves, the United States and the European Union have effectively declared a default on Russian debt. He added that current events would end the West's global dominance of politics and economics.
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Maersk announces formation of an air cargo company

On April 8, Maersk issued an announcement on its official website, announcing the establishment of an air cargo company, Maersk Air Cargo, as its main air cargo business, to meet the logistics needs of customers through integrated logistics.

The company, which owns the world's largest container shipping company, said its new Maersk Air Cargo business will be operational in the second half of the year, while Maersk has selected Billund Airport, Denmark's second largest airport, as the air cargo hub for Maersk Air Cargo, which operates daily Both flights create multiple jobs in the region. It will use Denmark's Billund Airport as its main hub and offer daily flights.

Jan Hessellund, CEO of Billund Airport, said: "We are very proud to have been selected as Maersk's European air cargo hub and we look forward to taking our collaboration to new heights."

The new air carrier is the result of existing in-house aircraft operator Star Air transferring its operations to Maersk Air Cargo.

Last year, the company announced it had purchased two new B777 freighters, due for delivery by Boeing in 2024, and leased three B767-300 freighters, which will enter service next year through ATSG's leasing arm, Cargo Aircraft Management. Send your goods from China to anywhere in the world

Maersk said that Maersk Air Cargo's air freight capacity, which is Maersk's controllable capacity, is designed to make the supply chain more flexible and intuitive. When combined with ocean freight, inland, warehousing and customs services, it provides another key link in Maersk's strategy to become a global integrated logistics provider.

"Maersk Air Cargo is an important step in Maersk Air Cargo's strategy as it will allow us to offer our customers a truly unique set of solutions combining air cargo with other modes of transport. We see, both now and in the future, the The demand for air cargo is growing, as is the need for end-to-end logistics, so it is important for us to strengthen our controllable capacity and further advance our air cargo strategy,” said Torben Bengtsson, Global Head of Maersk Air and LCL . Get Air Freight Services

Temporary knowledge of customs clearance of inbound and outbound goods

1. What is temporary inbound and outbound goods?

Temporary inbound and outbound goods usually refer to international organizations, foreign governments, domestic and foreign enterprises, institutions, groups or individuals for the purpose of carrying out exchanges and cooperation in economy, technology, science, culture, education, sports, health, etc., as well as engineering construction and equipment maintenance. Items such as goods that are temporarily transported into the territory of my country or transported out of the country with the approval of the customs and need to be re-transported out or re-transported into the country.

The document has special provisions on the scope of the above goods:

"Exhibitions, trade fairs, conferences and similar events" means:

1. Trade, industry, agriculture, craft exhibitions, as well as trade fairs and expositions;
2. Exhibitions or conferences organized for charitable purposes;
3. Exhibitions or conferences organized to promote scientific and technological, educational, cultural and sports exchanges, tourism activities or non-governmental friendship;
4. Conference of representatives of international organizations or international organizations;
5. Commemorative Congresses organized by the government.

"Exhibit" means:

1. The goods displayed at the exhibition;
2. Goods used for the demonstration of machines or appliances exhibited at the exhibition;
3. Set up construction materials and decorative materials for temporary booths;
4. Movies, slideshows, video tapes, audio tapes, manuals, advertisements, CD-ROMs, display equipment, etc. to promote and display goods;
5. Other goods for exhibition display.

"Sample" refers to the sample of goods used for display, operation demonstration, reference for ordering, inspection and testing, but does not include the same goods imported or exported by the same consignee and consignee in excess of a reasonable quantity.

"Equipment, instruments and supplies used in project construction" refers to the construction equipment, instruments and supplies in Sino-foreign cooperation projects that the foreign party brings into the country and the Chinese party does not need to pay external fees.

"Other temporary inbound and outbound goods approved by the customs" refers to the temporary inbound and outbound goods approved by the customs that belong to key national projects and special needs.

"Packaging material" means the material used in its original state for packaging, protecting, filling or separating goods and the device used for transportation, handling or stacking.

Customs reminds attention: non-public exhibitions organized in shops or other business premises for the purpose of selling foreign goods do not belong to the exhibitions, trade fairs, conferences and similar activities mentioned in these Measures.

2. Customs clearance process for temporary inbound and outbound goods

The competent customs of the temporary entry and exit of goods is the customs of the place where exhibitions, trade fairs, conferences and similar activities are held in China, or the customs of the entry and exit of goods. For temporary inbound and outbound goods entering and exiting the country through customs transit, the competent customs shall be the customs of the transit point of shipment or the place of departure.

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4 time limits for foreign trade export tax rebate

Export enterprises should pay special attention to the declaration procedures and the concept of time when handling export tax rebates to avoid losses. When exporting tax rebates, export enterprises should pay attention to the following four time limits:

One is "30 days"

After foreign trade enterprises purchase import and export goods, they should promptly obtain special VAT invoices or ordinary invoices from the supplying enterprises, which are VAT invoices for anti-counterfeiting tax and tax control, and must go through the certification procedures within 30 days from the date of invoicing.

The second is "90 days"

Foreign trade enterprises must go through the export tax rebate declaration procedures within 90 days from the date of export declaration of goods, and production enterprises must go through tax exemption and deduction declaration procedures within three months from the date of declaration of goods for export.

The third is "180 days"

Export enterprises must provide the local competent tax refund department with the verification form of export foreign exchange receipts (except for forward foreign exchange receipts) within 180 days from the date of export declaration.

The fourth is "3 months"

If the paper tax refund certificate for export goods of an export enterprise is missing or the contents are incorrectly filled in, and it can be reissued or changed according to relevant regulations, the export enterprise may apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period. , the application can be extended for 3 months.

Tax classification and attached materials of tax refund (exemption) for export goods

According to the current tax system, the two types of tax refund (exemption) for export goods in my country are value-added tax and consumption tax within the scope of turnover tax (also known as indirect tax).
The tax refund (exemption) for export goods is the value-added tax and consumption tax that have been paid in all aspects of domestic production and circulation of export goods.

Keywords: turnover tax

It generally refers to the so-called tax on items characterized by commodities. As far as my country's current tax system is concerned, turnover tax includes value-added tax, business tax, consumption tax, land value-added tax, customs duties and some local industrial and commercial taxes.

Materials for export tax rebate:

1. Customs declaration. The customs declaration form is a document filled in by the import and export enterprise to go through the declaration procedures to the customs when the goods are imported or exported, so that the customs can check and release the goods based on this.
2. Export sales invoice. This is the document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main document for foreign purchases, and it is also the basis for the accounting department of the export enterprise to record the sales revenue of export products.
3. Purchase invoice. The main purpose of providing purchase invoices is to determine the supplier, product name, measurement unit, and quantity of export products, whether it is the sales price of the manufacturer, so as to divide and calculate the purchase cost.
4. Foreign exchange settlement bill or foreign exchange receipt notice.
5. For the self-made products directly exported or entrusted to export by the manufacturer, if the settlement is based on the CIF price, the export cargo waybill and export insurance policy should also be attached.
6. Contract Information. Enterprises that have the business of processing re-exported products with imported materials shall also submit the contract number, date, name and quantity of imported materials and parts, name of re-exported products, cost of imported materials and various taxes paid to the tax authorities. amount, etc.
7. Product tax certificate.
8. Proof that the export proceeds have been written off.
9. Other materials related to export tax rebates.

General trade export goods tax refund method

At present, the tax refund methods for foreign-invested enterprises export goods include "first levy and then refund" and "exemption, credit, and refund" tax.

"Tax first and then refund" means that the goods exported by production enterprises by themselves or by entrusted agents shall be taxed at the tax rate stipulated in the Interim Value-Added Tax Regulations, and then the tax authorities in charge of export tax rebates shall conduct tax rebates within the national export tax rebate plan. Approval of tax refund according to the specified tax refund rate.

Tax basis

The tax refund amount shall be calculated according to the FOB price of the current export goods multiplied by the exchange rate in RMB.

"FOB" (written as FOB price in English) is the FOB price at the port of shipment, but this FOB price is a symbolic price, that is, the seller will hand over the necessary shipping documents to the buyer to collect the payment according to the contract, and the risks of the buyer and the seller are divided. All are limited by the loading of goods on the ship. Therefore, the FOB price is for the buyer to be responsible for chartering and booking space, and to apply for insurance to pay the transportation and insurance premiums.

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Import and export freight declaration guide

1. The transaction method should 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 (CostInsurance and Freight) cost plus insurance and freight, C&F (Costand Freight) cost plus freight are two transaction methods, and the freight is paid by the seller, and FOB (FreeOnBoard) is delivered at the port of shipment. EXW (ExWork) EXW (designated place) two transaction methods, the freight shall be paid by the buyer.

2. EXW freight 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 after the export goods are loaded to the output point in my country

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.

3. Miscellaneous fees are filled with positive and negative
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.

4. Demurrage distinction is important

Demurrage refers to an agreement to be paid by the charterer to the shipowner due to the failure to unload all the goods 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 cargo is 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 loading and unloading. In the case of accurately distinguishing the demurrage charges, 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.

5. The dispatch payment is normally not deducted

Dispatch fee means that the unloading of the cargo is completed in advance within the specified time, which shortens the life cycle of the ship, and the shipowner returns the agreed payment to the charterer.

The consignment fee shall not be deducted from the dutiable value of the imported goods after the goods are loaded and unloaded at the place of import.

If the dispatch fee occurs when the goods are loaded at the exporting place and is returned to the buyer by the shipowner, the fee can be deducted from the dutiable value of the imported goods.

6. Pay attention to surcharges when oil prices rise

Fuel surcharge BAF (BunkerAdjustmentFactor) or BS (BunkerSurcharge), also known as FAF (FuelAdjustmentFactor), is an additional surcharge charged by the ship to compensate for the increase in fuel costs without adjusting the basic freight rate due to the increase in fuel prices. fee. Japan and Australia routes can be represented by EBS, and routes in Africa and Central and South America can be represented by EBA.

The emergency fuel surcharge EAS (Emergency Adjustment Surcharge) means that if the fuel price suddenly rises again when the fuel surcharge has been levied, the ship will also increase the fuel surcharge in addition to the normal fuel surcharge.

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Seafarers have reasonable epidemic prevention, but they are maliciously harassed by Panamanian aviators!

In recent months, I have heard several times that the pilots deliberately made things difficult for the ship to pass through Panama, causing the ship to delay crossing the river. At first, I did not take it seriously, because I have always had a good impression of the management and services of the Panama Canal, just like the canal. The charming tropical rainforest scenery on both sides of the strait is the same, until recently, my personal experience has subverted the original cognition. Therefore, I decided to write it down and be a kind reminder for colleagues' reference, which may be helpful.

It is planned to enter the Pacific Ocean through the Panama Canal from the Atlantic Ocean to the south, and then return to China. According to the afternoon before the scheduled date of passing the canal (no later than 02:00lt on the same day), our ship successfully anchored in the northwest of the sea off the CRISTOBAL breakwater, and boarded the ship at 1515LT the next day. It was planned that our ship was at the fleet number S10, and the actual 0518LT arrived at the PILOT STATION (the mouth of the breakwater). The first pilot successfully boarded the ship with a boarding speed of 5 knots. Due to epidemic prevention and control, all crew members are required to wear four sets of epidemic prevention suits: protective clothing, masks, face shields or goggles, and rubber gloves. As soon as PILOT boarded the ship, his attitude was very unfriendly. He had to walk into the bridge from the living area, otherwise he would not lead the boat (during the epidemic, the pilot water was generally allowed to go outside).

After the water was brought to the bridge, he got angry again and again, complained that we were wearing protective suits and disrespected him, mocked that everyone was like a WHITE RABBIT, and kept expressing what seemed to be "reasonable anger". When he had a conflict, he could only explain it well: "During the epidemic, we traveled through various countries, and the risk factor was high, and it was also for everyone's safety... At the same time, the company also clearly stipulated and so on." I thought that PILOT's vexatious troubles would end with our friendly consolation, but I didn't expect that the nightmare had just begun.

About 500 meters before entering the first gate, the speed of the ship is 2.2 knots, and the PILOT requires the bow thruster to turn to the left at full speed (BOW THRUSTER FULL TO PORT). I was worried that the water diversion would take advantage of the problem. After checking with the old track, after turning off some unnecessary equipment loads, I took a risk and adjusted the thruster load to 100%. However, PILOT said NO GOOD, IT'S PROBLEM, we must let it go. The chief engineer came up to explain and repaired it. It was ridiculous. With a side thrust of 900KW and a full-load displacement of more than 40,000 tons, how could the effect be immediate. I knew in my heart that the Chief Engineer came to no avail. Once he came up, he would have less flexibility to deal with it, so I explained that the Chief Engineer couldn't go away and kept procrastinating.

During the period, the worst thing was that PILOT insisted that the cooling effect of the air conditioner was not up to standard, and secretly called the canal authorities to complain (the canal prosecutor has inspected the equipment of our ship, and the condition is good, including the air conditioning system), PILOT also Said to me, due to the fleet adjustment, I passed the third LOCK and went to drop a short anchor first, which I believed at the time. It was not until ten minutes later that I received an inquiry call from the company on the bridge that my boat had been delayed to cross the river due to a complaint about the air conditioning system. After hanging up on the phone, he was furious, but quickly realized that he couldn't get angry, otherwise it would be counterproductive. First of all, go to check the thermometer on the bridge, the actual temperature at that time was 26 ℃, take evidence, photos and videos, and send them to the company and the agent to ask the authorities to reconsider and verify. In the third LOCK, the canal authorities sent a third-party inspection engineer to board the ship to inspect and test the air-conditioning system, including the bridge and living area, and finally concluded that the temperature was comfortable and normal, and the plan of crossing the river was resumed again, but The anger that caused the diversion rebounded sharply, and the difficulties became even more intensified. The second PILOT boarded the ship at 0625LT. The two of them seemed to have negotiated well, and then began to criticize the protective clothing of my ship, especially the PILOT reported earlier, which was even more unreasonable. They communicated, otherwise, they refused to communicate. For the sake of safety, of course, we did not agree. We still maintained peaceful exchanges and tried our best to avoid the escalation of conflicts.

We made it through the canal anyway, and although it wasn't delayed, the results were good, but the process was a real ordeal. To sum up, I think we should not only carefully prepare the inspection content stipulated by the canal authorities, but also prepare how to deal with a series of malicious difficulties from PILOT. Maybe there is any interest relationship behind it, we don't know, the only thing we have to do is Resolutely safeguard the legitimate rights and interests of ships from being infringed.Want to ship goods in China? Contact us!