At the beginning of this year, the epidemic suddenly emerged, and in Shenzhen, a barometer of the national foreign trade, the development of the export-oriented economy was severely impacted. In cooperation with the Shenzhen Municipal Local Prevention and Control Management Bureau, we supported enterprises in resuming business operations, resolutely fought the epidemic prevention and control battle, guarded the frontline of zero infection among the epidemic prevention and control teams, and ensured that Shenzhen's foreign trade was the first in the country to "resurface." Customs Clearance Day Trip Procedures and Precautions!

　　 Customs Clearance Day Trip The business is export-then-import, which uses the "in-zone tax refund" policy of bonded logistics parks. The bonded zone day-trip customs clearance adopts the method of "export first, then import" to solve problems such as "the added value part of deep processing is not tax-refundable, and the procedures for deep processing transfer of processing trade are complex."

　　I. What is the purpose of customs clearance with same-day round trips in bonded zones?

　　Same-day customs clearance in bonded zones is related to foreign-funded enterprises. It means "factory conversion." Processing enterprises purchase raw materials domestically for bonded processing and production. When purchasing raw materials domestically, foreign-funded enterprises require domestic raw material suppliers to leave the country and import them according to the foreign-funded enterprise handbook. This achieves the purpose of "duty-free import." Before the bonded zone, this was done in Hong Kong. It was called "Hong Kong day trip" at that time.

　　II. What are the benefits of a customs clearance day trip for clients?

　　1. Bonded zones are the same as foreign countries; the import and export of goods from bonded zones are the same as import and export; bonded zones that transfer factories can receive tax refunds and use manuals;

　　2. Replace goods going abroad for tourism, saving logistics costs, Hong Kong tourism, shortening delivery times, and reducing pier fees;

　　3. Import customs clearance and release once, and export in batches; customs clearance day trip

　　4. Faster customs clearance speed, generally 1-2 hours; when both parties in import and export trade use manuals for customs declaration, the first 4 digits of the customs code are the same, and the procedures are relatively simple;

　　5. Raw material suppliers can enjoy the benefits of national export tax rebates.

　　III. Same-day round-trip customs clearance is generally divided into the following methods.

　　1. General trade export by enterprises with domestic import and export rights - import by domestic processing trade enterprise handbook. Customs clearance day trip

　　2. Domestic processing trade enterprise handbook export - domestic general trade enterprise general trade import (from export to domestic sales).

　　3. Domestic enterprises without import and export rights - general trade export - domestic processing trade enterprise handbook import. Customs clearance day trip

　　4. Domestic processing trade enterprise handbook export - domestic processing trade enterprise handbook import (transfer instead of deep processing, completing part of the export tax rebate for domestic procurement of raw materials for the export destination).

　　IV. What are the applicable situations?

　　1. If inter-handbook transfer is carried out, and "deep processing transfer" is selected, the two transactions are identified as internal trade by the tax authorities, and no export tax refund is enjoyed. Customs clearance day trip

　　2. The finished products of processing trade (handbook) include domestic varieties. For example, when company C exports ships, it needs thousands of imported items. D is only one of the suppliers of imported varieties. If D delivers directly to C, D cannot get a tax refund, but if D exports to the bonded logistics center, and C imports the materials, then D successfully gets a tax refund. All enterprises like D can successfully get a tax refund through one-day customs clearance.

3. Semi-finished product tax rebate rate

　　Finished product tax rebate rate

　　There is a difference in tax rebate rates. Let me give you an example. Wide-width steel coils must be processed into narrow-width steel coils for export. The tax rebate rate for wide-width steel coils is.

　　Since it is narrow-width steel coil, the tax refund for wide-width steel coils can be completed through the "bonded logistics center day trip," and the downstream enterprise manually imports wide-width steel coils to process them into narrow-width steel coils for export (

　　4. Import component tax rate

　　In the processing process, the tax rate for import of goods varies, and the tax rate for imported components is

　　For finished product tax rates, "same-day round-trip customs clearance in the bonded zone" is carried out for the handbook finished products, and at the same time as the handbook verification is completed, finished products can be imported at a low tax rate.

　　V. Tax Rebate Rate

　　Tariff Rate

　　There is a difference in the tax rebate rate. For example, for duty-free equipment and domestic trade without tax rebates, "same-day round-trip customs clearance in the bonded zone" can be carried out for export to the bonded logistics center to obtain tax rebates. Customs clearance day trip

　　The above is an introduction to the procedures and precautions for same-day customs clearance. If you need to learn more, please contact us at any time!