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國際貿(mào)易實務與操作
InternationalTradePracticeandOperation1Chapter9GoingthroughCustomsTeachingObjectivesDiscusscustomssupervisionovergeneralimportsandexports.DescribetheChinesecustomsclearanceprocedure.Outlinethedeclarationformalitiesandcustomsrequirements.Describethecustomsrequirementsconcerningdutypayment.Statetheclassificationofgoods.IntroduceEUcustomsdeclaration.2Section1GeneralImport&ExportGoods
andCustomsSupervisionProcedure1.GeneralImportorExportGoodsGeneralimportorexportgoodsreferto:goodscanstaywithinorbeyondtheterritoryforeveraftertheimportorexportdutypayablehasbeenfullypaidduringtheentryorexitstageandallcustomsformalitieshavebeenperformed.3Section1GeneralImport&ExportGoods
andCustomsSupervisionProcedure2.CharacteristicsofGeneralImportandExportGoodsPaytheimportorexportdutyinfullamountduringtheentryorexitprocess.Subjecttotherelevantnationalcontrolsystemconcerningtheinwardoroutwardgoods.Nomorecustomssupervisionafterrelease.Theimportorexportdutyreferstothecustomsduty,taxesandfeescollectedbythecustomsfortheimportorexportgoods.4Section1GeneralImport&ExportGoods
andCustomsSupervisionProcedure3.CustomsSupervisionProcedures:documentexamination,cargoinspection,dutycollection,releaseofgoods.CustomsSupervisionofGeneralGoods:Import:Startingwhenthegoodsentertheterritory,untilthepick-upofthegoods.Export:StartingwhenDeclarationismadetothecustoms,untilthegoodsareshippedoutoftheterritory.Siteofsupervision:mainlytheareaintheentryandexitportofgoods.5Section1GeneralImport&ExportGoods
andCustomsSupervisionProcedureForothergoods,forexample,thecustomsrequiresthatbondedgoodsberegisteredinadvance.After“release”ofthebondedgoods,therehastobeafollow-upstagetocompletetheverificationandcancellation.Verificationandcancellationmaybedoneattheplacewherethebondedoperation,forexample,thebondedfactory,insteadoftheentryorexitpoint.6Section2DeclaringtoCustoms1.Whomaymakedeclarationsandhow?
Theconsigneeorconsignorofimportorexportgoodsmaydeclaretothecustomshimselforentrustacustomsagencyservicetodeclaretothecustomsonhisbehalf.Boththeelectronicdeclarationformorwrittendeclarationformcanbeusedinthedeclarationprocedures,andbothareofidenticallegaleffect.7Section2DeclaringtoCustoms2.Timelimitsformakingdeclarations
Theconsigneeofimportgoodsorthecustomsagencyserviceshalldeclaretothecustomsofficeswithin14daysasofthedaywhendeclarationismadefortheentryofthetransportationmeans.
Theconsignorofexportgoodsorthecustomsagencyserviceshalldeclaretothecustomsafterthegoodsarriveatthecustodyareaofthecustomsbut24hoursbeforeloading.8Section2DeclaringtoCustoms3.SpecialdocumentforthedeclarationofcustomsagencyserviceIfacustomsagencyserviceisentrustedbytheconsigneeorconsignorofimportorexportgoodstodeclaretothecustomsinitsownnameorintheclient’sname,itshallpresenttothecustomsacertificateofentrustmentforcustomsdeclarationsignedbytheclientandgothroughtheprocedureswithinthescopeofauthorization.9Section2DeclaringtoCustoms4.SpecialDeclarationUpontheapprovalofthecustoms,declarationcanbemadeinadvance,butbeforethearrivalofimportgoodsorwithinthreedayspriortothearrivalofexportgoodsinthecustodyareaofthecustoms.Underspecialcircumstancesandupontheapprovalofthecustoms,theconsigneeorconsignorofimportorexportgoodsorthecustomsagencyservicemaygothroughtheprocedureofconsolidateddeclarationinthespecifiedcustomsofficewithinonemonthasofthedaywhendeclarationforentryofthetransportationmeansloadedwiththegoodsismade.10Section2DeclaringtoCustoms5.DocumentsUsedinDeclaration:(1)contract,(2)invoice,(3)packinglist,(4)listoffreight/cargomanifest,(5)billoflading/waybill,(6)certificateofentrustmentforcustomsdeclaration,(7)importorexportlicence,(8)manualforprocessingtradeandotherdocumentsrelatingtoimportandexportrequiredbythecustoms.11Section3CustomsDutyandPayment1.TariffRatesCustomsduty/tariffisataxleviedupongoodsastheycrossnationalboundaries,usuallybythegovernmentoftheimportingcountry.Theconsigneesofimportedgoods,theconsignorsofexportedgoodsandtheownersofinwardarticlesareobligatorycustomsdutypayers.Theyshallpaythedutyinthedesignatedbankwithin15daysasofthedaywhenthecustomsfillsinandissuesadutypaymentform.12Section3CustomsDutyandPaymentTheMFNrateappliestotheimportgoodsoriginatinginmembersoftheWTO,andtheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaabilateraltradeagreementthatcontainsclausesofreciprocalmost-favored-nationtreatment,andtheimportgoodswhoseplaceoforiginiswithintheterritoryofthePeople’sRepublicofChina.TheconventionaltariffrateappliestotheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaatradeagreementthatcontainsclausesofpreferentialduty.13Section3CustomsDutyandPaymentThepreferentialtariffrateappliestotheimportgoodswhoseplaceoforiginisacountryorregionthathasconcludedwiththePeople'sRepublicofChinaatradeagreementthatcontainsclausesofspecialpreferentialduty.Thegeneraltariffrateappliestotheimportgoodsnotoriginatingintheabove-mentionedcountriesandregionsandtheimportgoodswhoseplaceoforiginisunknown.Atariffquotaisaquantitativethreshold(quota)onimportsabovewhichahighertariffrateisapplied.Thelowertariffrateappliestoimportswithinthequota.
14Section3CustomsDutyandPaymentCase9-1
(Anti-dumpingCaseagainstLightersMadeinChina):
Facts:InSeptember2001,attherequestofsomeEuropeanlighterproducers,theEUbegantodraftregulationscreatingbarriersforChineselightercompaniesthatsoldcheapproducts.Theregulationprovidedthatimportedlightersunder2Eurosmustincludeanoperationlockfunctionforchildren.Thiswasclearlydesignedtotargetforeigncompaniesproducingcomparativelycheaplighters,includingagreatnumberoflighterfactoriesinChina’sWenzhoucity.Becausethesecompanieshadtopurchasethepatentforthelightersafetylockatahighcost,theywerelikelytolosetheircompetitivepowerintermsofprice.Issue:OnMay14,2002,theEuropeanFederationofLighterManufacturers(EFLM)allegedexportsofChinese-madelighterstotheEuropeanUnionviolatedanti-dumpinglaws.InJuneof2002,theEuropeanUnionannouncedthelaunchingofadumpinginvestigationagainstrefillablelightersfromChina.
Whatwouldbetheresult?15Section3CustomsDutyandPaymentResults:
EUinvestigatorsconcludedtheproductioncostinWenzhouisverylow.InOctoberof2002,theEUannouncedthatfivemajorlighterproducersfromWenzhouwereawardedthemarketeconomystatusastheyhadappliedfor.TheEFLMwithdrewitsanti-dumpingcounterclaimagainstChinese-madelightersonJuly14,2003.
IssuesforDiscussion:UScongressannouncedthatgoodsfromcountrieswhosecurrenciesarenotcorrectlyvaluedwouldlevyhightariffrates!16Section4CustomsValuationofImportsandExportsCustomsvaluationisacustomsprocedureappliedtodeterminethecustomsvalueofimportorexportgoodsforthepurposeofdutycollection.1.CustomsValuationofImportsThetransactionvalueofimportsreferstothetotalamountactuallypaidorpayablebythebuyertothesellerfortheimportswhensoldtothePeople’sRepublicofChina,adjustedinaccordancewiththerelevantprovisionsandincludingamountspaiddirectlyandindirectly.Thedutiablevalueofimportsshallbeexaminedanddeterminedbythecustomsonthebasisofthetransactionvalueofthegoods.
17Section4CustomsValuationofImportsandExportsIfthetransactionpricecannotbedeterminedordoesnotcomplywiththerelevantprovisions,thecustomsshallexamineanddeterminethedutiablevalueofsuchgoodsusingdifferentmethods:
thetransactionvalueofidenticalgoodsmethod;
thetransactionvalueofsimilargoodsmethod;
thedeductivevaluemethod;
thecomputedvaluemethod;and
thefall-backmethod.18Section4CustomsValuationofImportsandExports2.CustomsValuationofExportsThetransactionvalueofexportsmeansthetotalvaluecollectedbythesellerfromthebuyerdirectlyandindirectlyforthegoodswhensoldforexport.Wherethetransactionvalueofexportscannotbedetermined,thecustomsshallexamineanddeterminethedutiablevalueofsuchgoodswithvariousmethods,similartoimportedgoods.
19Section4CustomsValuationofImportsandExportsCase9-2(DutyExemptionorNot):DaimlerChryslerassembledthe1993and1994modelyearsofitstrucksatplantsinMexicoandimportedthemintoUS.AssemblyinvolvedsheetmetalcomponentssentfromtheUS,andsomeofthemunderwentpaintinginMexio.Underfederallaw,goodsthatareassembledabroadofU.S.-madepartscanbeimportedtarifffree.TheUSCustomsServiceleviedatariffonthetrucks,whichwassupportedbytheUSCourtofInternationalTradeonthegroundsthatafederalregulationstatesthat“paintingprimarilyintendedtoenhancetheappearanceofanarticleortoimpartdistinctivefeaturesorcharacteristics”isnotincidental.Issue:DaimlerChryslerfiledasuitintheU.S.CourtofInternationalTrade,challengingthelevy.ShouldthecourtruleinDaimlerChrysler’sfavor?Whyorwhynot?20Section5ClassificationofGoods1.HSCodeTheHarmonizedCommodityDescriptionandCodingSystem(HS)isamultipurposeinternationalproducttermdevelopedbytheWorldCustomsOrganization(WCO).Itcomprisesabout5,000commoditygroups,eachidentifiedbyasixdigitcode,arrangedinalegalandlogicalstructureandissupportedbywell-definedrulestoachieveuniformclassification.ChinaadoptedtheHSin1992.21Section5ClassificationofGoods2.ClassifyingGoodsTheconsigneeorconsignororhisagentshoulddeclarethename,specificationsandsizeofimportorexportgoodsinanaccuratemanner,andclassifythegoodsbydeterminingtheircorrespondingHScodeinaccordancewithlawsandregulationsandthecustomsrequirements.Thecustomswillexamineandverifythename,specifications,sizeandHScodeofimportorexportgoodsdeclaredbytheconsigneeorconsignororhisagent.
22Section5ClassificationofGoods3.Pre-classificationUnitsengagedinimportandexportbusinessthatareregisteredwiththecustomsmayapplyforpre-classificationforimportandexportgoodstotheregionalcustoms45dayspriortotheactualimportationorexportation.AndtheyshouldfillinandsubmittheApplicationFormoftheCustomsofthePeople’sRepublicofChinaforGoodsPre-classification.Theapplicationforpre-classificationshouldbefiledwiththeregionalcustomswherethegoodsaretobedeclared.23Section6EUCustomsDeclaration1.ImportDocumentationDeclarationsinwritingmustgenerallybemadeontheSingleAdministrativeDocument(SAD).Declarationscanalsobemadeelectronically.Thedocumentstoaccompanythedeclarationwilldependontheprocedurerequested.Inthedeclarationforreleaseforfreecirculation,thefollowingdocumentswillbeneeded:theinvoice,thevaluedeclaration,acertificateoforigin,animportauthorisationorlicence,anauthorisationorcertificateofauthenticitywhereafavorabletarifftreatmentbyreasonofthenatureortheend-useofthegoodsisrequested.24Section6EUCustomsDeclaration2.CustomsDeclarationThecustomsdeclarationmaybemadebyanypersonwhoisabletopresentthegoodsinquestiontocustoms,ortohavethempresentedtothecustomsauthority,togetherwiththenecessarydocuments.However,directorindirectrepresentationisalsopossible.Indirectrepresentationmeansthattherepresentativeactsinhisownnameonbehalfofanotherperson.Directrepresentationiswheretherepresentativeactsinthenameandonbehalfofanotherperson.UsuallythedeclarantmustbeestablishedintheCommunity,withsomeexceptionssuchasthedeclarationforthetransitor
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