The latest customs duties are calculated in two ways, one is the way of calculating import duties, the other is the way of calculating export duties, of which export duties have two kinds of counting standards, ad valorem and ad valorem levies. The characteristics of customs duties include being mandatory, being non-reimbursable and so on.
I. How the latest customs duty is calculated
The latest customs duty is calculated as follows:
1. Import duty = duty-paid price × import duty rate.
2. China's export tariffs have both ad valorem and ad valorem collection standards.
(1) the calculation of the standard export tariffs ad valorem:
Calculation formula: the amount of export tariffs levied = duty-paid price × export tariff rate duty-paid price = the transaction price / 1 +1 + export tariff rate
(2) from the amount of standard export tariffs calculated
Calculation formula: the amount of export tariffs levied = the number of goods × the tax amount per unit
Second, the characteristics of customs duties
1. tariffs are introduced when exports pass through the customs territory of a country, the government set up by the customs to introduce the exporter of taxes;
2. tariffs are mandatory;
3. tariffs are gratuitous;
4. tariffs are predetermined.
Third, the specific classification of customs tariffs
1. most-favored-nation rate:
Most-favored-nation rate applies to imports originating in the member countries or regions of the World Trade Organization that apply the most-favored-nation clause with our country***; or imports originating in the countries or regions with which our country has signed bilateral trade agreements with the provision on the mutual granting of most-favored-nation status; as well as imports originating in the territory of the Chinese People's *** and the State. People's Republic of China **** and the territory of the State of imported goods.
2. Agreement rate:
Agreement rate applies to imported goods originating in the relevant contracting parties with which China has concluded regional trade agreements containing tariff preference provisions. The agreed rate of duty.
3. Preferential tariff rates:
Preferential tariff rates apply to imported goods originating from countries or regions with which China has signed special preferential tariff agreements.
Before 2013, China applied the Bangkok Agreement preferential tariff rates to imports of 18 tariff lines originating from Bangladesh.
Legal objective:The tariff formula because the FOB price inside the export tariffs are already included, see the analysis of the FOB price = product cost + export tariffs = product cost + product cost ＊ export tariff rate = product cost ＊ (1 ＋ export tariff rate) that is, the FOB price = product cost ＊ (1 ＋ export tariff rate) shifted terms to get: product cost = FOB price / (1 + export tariff rate) = 1 million / (1 + 30%) = 76.92 million according to the first formula analysis, export tariffs = product cost * export tariff rate = 76.92 million * 30% = 23.08 million later, you can directly calculate the formula: export tariffs = export tariff rate * f.o.b. / (1 + export tariff rate) tariffs legal provisions of Article 29 of the imported goods Taxpayers shall declare the entry of the means of transport within 14 days from the date of entry, the taxpayers of export goods, except for special permission from the Customs, should be in the goods arrived in the Customs supervision area, loading 24 hours before the goods to the customs of the entry and exit of goods to the customs declaration. In case of transshipment of imported and exported goods, it shall be carried out in accordance with the provisions of the General Administration of Customs. Before the arrival of imported goods, the taxpayer can declare the goods first with the approval of the Customs. Specific measures by the General Administration of Customs separately. Article 30 The taxpayer shall be truthful to the Customs declaration, and in accordance with the provisions of the Customs to provide information required to determine the duty-paid price, commodity categorization, to determine the place of origin and to take anti-dumping, countervailing or safeguard measures; if necessary, the Customs may require the taxpayer to make additional declarations. Article 31 The taxpayer shall, in accordance with the "Tariff Rules" directory provisions and general rules of categorization, class notes, chapter notes, subheading notes and other categorization notes, its declaration of import and export of goods for commodity classification, and into the corresponding tariff code number columns; Customs shall examine and determine the commodity classification of the goods in accordance with the law. Article 32 The Customs may require taxpayers to provide relevant information needed to determine the classification of goods; if necessary, the Customs may organize testing, inspection, and the Customs determined that the results of the laboratory tests, inspections as the basis for commodity classification. Article 33 of the Customs in order to examine the authenticity and accuracy of the declared price, may check